The executive board has today discussed and approved the annual report of Oppedijk Holding ApS for the financial year 10 May - 31 December 2023.The annual report is prepared in accordance with the Danish Financial Statements Act.In my opinion, the financial statements give a true and fair view of the company's financial position at 31 December 2023 and of the results of the company's operations for the financial year 10 May - 31 December 2023.In my opinion, management's review includes a fair review of the matters dealt with in the management's review.The financial statements have not been audited. Management considers the criteria for not auditing the financial statements to be met.Management recommends that the annual report should be approved by the company in general meeting.Wybren Meinte OppedijkTo the shareholder of Oppedijk Holding ApSWe have compiled the financial statements of Oppedijk Holding ApS for the financial year 10 May - 31 December 2023 based on the company's bookkeeping records and other information made available by enterprise. The financial statements comprises a summary of significant accounting policies, income statement, balance sheet, statement of changes in equity and notes. We performed the engagement in accordance with ISRS 4410, Compilation Engagements. We have applied our professional expertise to assist the enterprise in the preparation and presentation of the financial statements in accordance with the Danish Financial Statements Act. We complied with the relevant provisions of the Danish Act on Approved Auditors and with the International Ethics Standards Board for Accountants' Code of Ethics for Professional Accountants (IESBA Code), including principles relating to integrity, objectivity, professional competence and due care. The financial statements and the accuracy and completeness of the information used to compile the financial statements are the enterprise´s responsibility. As a compilation engagement is not an assurance engagement, we are not required to verify the accuracy or completeness of the information provided by enterprise for our compilation of the financial statements. Accordingly, we do not express an audit or a review conclusion on whether the financial statements have been prepared in accordance with the Danish Financial Statements Act.Copenhagen2024-01-30Baker Tilly DenmarkMorten Friis Munksgaardstatsautoriseret revisormne34482Business review The company's main activity consists of owning capital shares in other companies, as well as investing in securities in general and any other activity that, according to management, is related to this.Financial review The company's income statement for the year ended 31 December 2023 shows a loss of DKK 12.772, and the balance sheet at 31 December 2023 shows equity of DKK 27.228.Significant events occurring after the end of the financial year No events have occurred after the balance sheet date which could significantly affect the company's financial position.-12795252-127720-12772-1277212000120001200020228202283222840000-127722722850005000500032228400000-1277240000-12772012000120000012000Årsrapport35257691Baker Tilly DenmarkPoul Bundgaards Vej 1, 1.2500 Valby2023-05-102023-12-3144044544Oppedijk Holding ApSKanalvej5D 4.22800Kongens LyngbyDKDanmark2023-05-10Lyngby-taarbækBaker Tilly Denmark35257691Morten Friis Munksgaardstatsautoriseret revisorPoul Bundgaards Vej1, 1.2500ValbyDKDanmark334510002024-01-30Wybren Meinte OppedijkRegnskabsklasse BtrueAndre erklæringer uden sikkerhedCaseWare-FSRThe annual report of Oppedijk Holding ApS for 2023 has been prepared in accordance with the provisions of the Danish Financial Statements Act applying to enterprises of reporting class B, as well as provisions applying to reporting class C entities. As 2023 is the company's first reporting period, no comparatives have been presented.Income is recognised in the income statement as earned, including value adjustments of financial assets and liabilities. All expenses, including amortisation, depreciation and impairment losses, are also recognised in the income statement. Assets are recognised in the balance sheet when it is probable that future economic benefits will flow to the company and the value of the asset can be measured reliably. Liabilities are recognised in the balance sheet when it is probable that future economic benefits will flow from the company and the value of the liability can be measured reliably. On initial recognition, assets and liabilities are measured at cost. On subsequent recognition, assets and liabilities are measured as described below for each individual accounting item. Certain financial assets and liabilities are measured at amortised cost using the effective interest method. Amortised cost is calculated as the historic cost less any installments and plus/less the accumulated amortisation of the difference between the cost and the nominal amount. On recognition and measurement, allowance is made for predictable losses and risks which occur before the annual report is presented and which confirm or invalidate matters existing at the balance sheet date.Other external expenses include administration etc.Financial income and expenses are recognised in the income statement at the amounts that relate to the financial year. Net financials include interest income and expenses etc.Tax for the year, which comprises the current tax charge for the year and changes in the deferred tax charge, is recognised in the income statement as regards the portion that relates to the profit/loss for the year and directly in equity as regards the portion that relates to entries directly in equity.Investment in participating interests are measured at cost. If cost exceeds the recoverable amount, a write-down is made to this lower value.Current tax liabilities and current tax receivables are recognised in the balance sheet as the estimated tax on the taxable income for the year, adjusted for tax on the taxable income for previous years and tax paid on account. Deferred tax is measured according to the tax rules and at the tax rates applicable in the respective countries at the balance sheet date when the deferred tax is expected to crystallise as current tax. Deferred tax adjustments resulting from changes in tax rates are recognised in the income statement, with the exception of items taken directly to equity.Liabilities, which include other payables, are measured at amortised cost, which is usually equivalent to nominal value.440445442023-05-102023-12-31440445442023-05-102023-12-311440445442023-12-31440445442023-05-102023-12-311440445442023-05-10g:ContributedCapitalMember440445442023-12-31g:ContributedCapitalMember440445442023-05-10g:RetainedEarningsMember440445442023-05-102023-12-31g:RetainedEarningsMember440445442023-12-31g:RetainedEarningsMember440445442023-05-10g:ParticipatingInterestsMember440445442023-05-102023-12-31g:ParticipatingInterestsMember440445442023-12-31g:ParticipatingInterestsMemberiso4217:DKK