Årsrapport34209936Grant Thornton, Statsautoriseret RevisionspartnerselskabStockholmsgade, 452100, København Ø2021-01-012021-12-312022-01-012022-12-3139289512Cascas Amiable ApSOslo Plads16, st.2100KøbenhavnJyske BankGrant Thornton, Statsautoriseret Revisionspartnerselskab34209936Michael Beuchertstatsautoriseret revisormne32794Stockholmsgade452100København ØDanmark+45 33 110 220info@dk.gt.com2023-06-30Søren Torp LaursenRegnskabsklasse BAndre erklæringer uden sikkerhedCaseWare fra Revisorgruppen DanmarkanpartshaverneKøbenhavn2023-06-30København2023-06-30830136692787301848200000528288492787330241789101483614344555769850738112267211160643502639577543502639577584684500001133840912421315812911221682963712438688250566166037012142781660370121427805000050000148249810474721532498109747201116061226720520052001278721168061278721168061660370121427830184820000030184820000011361434453614344550000500005000050000104747265169743502639577514824981047472Today, the Managing Director has approved the annual report of Cascas Amiable ApS for the financial year 1 January - 31 December 2022. The annual report has been prepared in accordance with the Danish Financial Statements Act. I consider the chosen accounting policy to be appropriate, and in my opinion, the financial statements give a true and fair view of the financial position of the Company at 31 December 2022 and of the results of the Company's operations for the financial year 1 January – 31 December 2022. The Managing Director consider the conditions for audit exemption of the 2022 financial statements to be met. Further, in my opinion, the Management's review gives a true and fair review of the matters discussed in the Management's review. We recommend that the annual report be approved at the Annual General Meeting. Annette K. LaursenWe have compiled the financial statements of Cascas Amiable ApS for the financial year 1 January - 31 December 2022 based on the company's bookkeeping and on information you have provided. These financial statements comprise income statement, balance sheet, statement of changes in equity, notes and a summary of significant accounting policies. We performed this compilation engagement in accordance with International Standard on Related Services 4410 (Revised), Compilation Engagements. We have applied our expertise in accounting and financial reporting to assist Management in the preparation and presentation of these financial statements in accordance with the Danish Financial Statements Act. We have complied with relevant requirements under the Danish Act on Approved Auditors and Audit Firms and International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants (IESBA Code) including principles of integrity, objectivity, professional competence and due care. These financial statements and the accuracy and completeness of the information used to compile them are your responsibility. Since a compilation engagement is not an assurance engagement, we are not required to verify the accuracy or completeness of the information you provided to us to compile these financial statements. Accordingly, we do not express an audit opinion or a review conclusion on whether these financial statements are prepared in accordance with the Danish Financial Statements Act. Description of key activities of the company The company's purpose is to run business and trade creative materials, as well as business related activities Development in activities and financial matters The gross profit for the year totals DKK 830.000 against DKK 693.000 last year. Income or loss from ordinary activities after tax totals DKK 435.000 against DKK 396.000 last year. Management considers the net profit or loss for the year satisfactory. Events subsequent to the financial year No events subsequent to the financial year has occured. 4. Charges and security The company has no mortgage and securities as per 31 December 2022 5. Contingencies Contingent liabilities The company has no contingent liabilites as per 31 December 2021. Joint taxation With Cascas Holding ApS, company reg. no 37 78 54 90 as administration company, the company is subject to the Danish scheme of joint taxation and unlimitedly, jointly, and severally liable, along with the other jointly taxed companies, for the total corporation tax. The company is unlimitedly, jointly, and severally liable, along with the other jointly taxed companies, for any obligations to withhold tax on interest, royalties, and dividends. Any subsequent adjustments of corporate taxes or withholding tax, etc., may result in changes in the company's liabilities. The annual report for Cascas Amiable ApS has been presented in accordance with the Danish Financial Statements Act regulations concerning reporting class B enterprises. Furthermore, the company has decided to comply with certain rules applying to reporting class C enterprises. The accounting policies are unchanged from last year, and the annual report is presented in DKK. Recognition and measurement in general Income is recognised in the income statement concurrently with its realisation, including the recognition of value adjustments of financial assets and liabilities. Likewise, all costs are recognised in the income statement, including depreciations amortisations, write-downs for impairment, provisions, and reversals due to changes in estimated amounts previously recognised in the income statement. Assets are recognised in the statement of financial position when it seems probable that future economic benefits will flow to the company and the value of the asset can be reliably measured. Liabilities are recognised in the statement of financial position when it is seems probable that future economic benefits will flow out of the company and the value of the liability can be reliably measured. Assets and liabilities are measured at cost at the initial recognition. Hereafter, assets and liabilities are measured as described below for each individual accounting item. Upon recognition and measurement, allowances are made for such predictable losses and risks which may arise prior to the presentation of the annual report and concern matters that exist on the reporting date. Gross profit Gross profit comprises the revenue, changes in inventories of finished goods, and work in progress, own work capitalised, other operating income, and external costs. Revenue is recognised in the income statement if delivery and passing of risk to the buyer have taken place before the end of the year and if the income can be determined reliably and inflow is anticipated. Revenue is measured at the fair value of the consideration promised exclusive of VAT and taxes and less any discounts relating directly to sales. Other external costs comprise costs for administration. Staff costs Staff costs include salaries and wages, including holiday allowances, pensions, and other social security costs, etc., for staff members. Staff costs are less government reimbursements. Financial income and expenses Financial income and expenses are recognised in the income statement with the amounts concerning the financial year. Financial income and expenses comprise interest income and expenses, financial expenses from financial leasing, realised and unrealised capital gains and losses relating to securities, debt and transactions in foreign currency, amortisation of financial assets and liabilities as well as surcharges and reimbursements under the advance tax scheme, etc. Tax of the results for the year The tax for the year comprises the current tax for the year and the changes in deferred tax, and it is recognised in the profit and loss account with the share referring to the results for the year and directly in the equity with the share referring to entries directly on the equity. The company is subject to the Danish legislation concerning compulsory joint taxation with the Danish group enterprises. The current Danish corporate tax is allocated among the jointly taxed companies in proportion to their respective taxable income (full allocation with reimbursement of tax losses). Receivables Receivables are measured at amortised cost, which usually corresponds to nominal value. Cash and cash equivalents Cash and cash equivalents comprise cash at bank. Income tax and deferred tax Current tax liabilities and current tax receivable are recognised in the statement of financial position as calculated tax on the taxable income for the year, adjusted for tax of previous years' taxable income and for tax paid on account. According to the rules of joint taxation, Cascas Amiable ApS is unlimitedly, jointly, and severally liable to pay the Danish tax authorities the total income tax, including withholding tax on interest, royalties, and dividends, arising from the jointly taxed group of companies. Liabilities other than provisions Other liabilities are measured at amortised cost which usually corresponds to the nominal value. 392895122022-01-012022-12-31392895122021-01-012021-12-31392895122021-12-31392895122022-12-31392895122022-01-012022-12-311392895122022-01-012022-12-311392895122022-01-012022-12-31e:RetainedEarningsMember392895122021-01-012021-12-31e:RetainedEarningsMember392895122022-01-01e:ContributedCapitalMember392895122022-12-31e:ContributedCapitalMember392895122022-01-01e:RetainedEarningsMember392895122022-01-012022-12-31e:RetainedEarningsMember392895122022-12-31e:RetainedEarningsMember392895122021-01-01e:ContributedCapitalMember392895122021-12-31e:ContributedCapitalMember392895122021-01-01e:RetainedEarningsMember392895122021-01-012021-12-31e:RetainedEarningsMember392895122021-12-31e:RetainedEarningsMemberiso4217:DKKxbrli:pure