441447512024-01-012024-12-31441447512024-01-012024-12-311441447512024-01-012024-12-311441447512024-12-31441447512023-12-31fsa:ContributedCapitalMember441447512023-12-31fsa:RetainedEarningsMember441447512023-12-31441447512024-01-012024-12-31fsa:RetainedEarningsMember441447512024-12-31fsa:ContributedCapitalMember441447512024-12-31fsa:RetainedEarningsMember441447512023-06-272023-12-31iso4217:DKKThe Executive Board has today considered and approved the annual report of JRN Capital ApS for the financial year 01.01.2024 - 31.12.2024. -15942-3094The annual report is presented in accordance with the Danish Financial Statements Act.80450In my opinion, the financial statements give a true and fair view of the Entity’s financial position at 31.12.2024 and of the results of its operations for the financial year 01.01.2024 - 31.12.2024.46890I believe that the management commentary contains a fair review of the affairs and conditions referred to therein.-28676-3094I consider the preconditions for not auditing the financial statements for the financial year 01.01.2024 - 31.12.2024 to be complied with.681-681I recommend the annual report for adoption at the Annual General Meeting.-29357-2413Copenhagen-29357-2413Jonas Ravn NielsenTo Management of JRN Capital ApS1021780We have compiled the financial statements of JRN Capital ApS for the financial year 01.01.2024 - 31.12.2024 based on the Entity’s bookkeeping records and other information Management has provided. ​ ​These financial statements comprise the 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 ISRS 4410, 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 provisions of the Danish Public Accountants Act and the 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 the financial ​statements are Management’s responsibility. Since a compilation engagement is not an assurance engagement, we are not required to verify the accuracy ​or completeness of the disclosures Management provided to us to compile these financial statements. Accordingly, we do not express an audit opinion or a review conclusion about whether the financial statements ​have been prepared in accordance with the Danish Financial Statements Act. 1021780Silkeborg1021780Heidi Julitta Østergaard Jensen0681mne341630681State Authorised Public Accountant539036906Primary activitiesThe purpose of the company is to make investments and provide loans, including holding ownership stakes in other companies.539037587Development in activities and financesThe company's equity is less than half of the contributed capital as of December 31 2024. The shareholder expects that the company can re-establish its capital through ongoing operations and ensure that sufficient liquidity is earned to meet its obligations as they fall due. If this is not the case, the shareholder will contribute additional capital as needed.10756837587Events after the balance sheet dateNo events have occurred after the balance sheet date to this date, which would influence the evaluation of this annual report.4000040000This annual report has been presented in accordance with the provisions of the Danish Financial Statements Act governing reporting class B enterprises with addition of a few provisions for reporting class C.The accounting policies applied to these financial statements are consistent with those applied last year.-31770-2413Non-comparabilityThis is the Company's second financal year. The first financial year comprise the period 27 June 2023 - 31 December 2023.823037587Recognition and measurementAssets are recognised in the balance sheet when it is probable as a result of a prior event that future economic benefits will flow to the Entity, and the value of the asset can be measured reliably. Liabilities are recognised in the balance sheet when the Entity has a legal or constructive obligation as a result of a prior event, and it is probable that future economic benefits will flow out of the Entity, and the value of the liability can be measured reliably. On initial recognition, assets and liabilities are measured at cost. Measurement subsequent to initial recognition is effected as described below for each financial statement item. Anticipated risks and losses that arise before the time of presentation of the annual report and that confirm or invalidate affairs and conditions existing at the balance sheet date are considered at recognition and measurement. Income is recognised in the income statement when earned, whereas costs are recognised by the amounts attributable to this financial year.150000Foreign currency translationOn initial recognition, foreign currency transactions are translated applying the exchange rate at the transaction date. Receivables, payables and other monetary items denominated in foreign currencies that have not been settled at the balance sheet date are translated using the exchange rate at the balance sheet date. Exchange differences that arise between the rate at the transaction date and the rate in effect at the payment date, or the rate at the balance sheet date, are recognised in the income statement as financial income or financial expenses. equity.250530Gross profit or lossGross profit or loss comprises other external costs.592850Other operating incomeOther operating income comprises income of a secondary nature as viewed in relation to the Entity’s primary activities, including profit from the sale of intangible assets and property, plant and equipment, and salary refunds.993380Other external expensesOther external expenses include expenses relating to the Entity’s normal activities.993380Impairment losses on financial assetsImpairment losses on financial assets comprise impairment losses on financial assets which are not measured at fair value on a current basis.10756837587Other financial expensesOther financial expenses comprise interest expenses and exchange losses on payables and transactions in foreign currencies-40000Tax on profit/loss for the yearTax for the year, which consists of current tax for the year and changes in deferred tax, is recognised in the income statement by the portion attributable to the profit for the year and recognised directly in equity by the portion attributable to entries directly in equity.-2413Other investmentsOther investments comprise unlisted equity investments measured at the lower of cost and net realisable value.Tax payable or receivableCurrent tax payable or receivable is recognised in the balance sheet, stated as tax computed on this year's taxable income, adjusted for prepaid tax.-29357CashCash comprises bank deposits.Other financial liabilitiesOther financial liabilities are measured at amortised cost, which usually corresponds to nominal value.40000Ikke væsentlig usikkerhed vedr. fortsat drift-31770true2025-06-291 Uncertainty related to going concernThe company's equity is less than half of the contributed capital as of December 31 2024. The shareholder expects that the company can re-establish its capital through ongoing operations and ensure that sufficient liquidity is earned to meet its obligations as they fall due. If this is not the case, the shareholder will contribute additional capital as needed.2025-06-292 EmployeesThe Entity has no employees other than the Executive Board. The Executive Officer has not received any ​​remuneration.true3 Contingent liabilitiesThere is a remaining investment commitment of a total of DKK 371 thousand. 339635562023-06-272023-12-318600Silkeborg26PapirfabrikkenDeloitte Statsautoriseret RevisionspartnerselskabVejleVejle7100Regnskabsklasse BAndre erklæringer uden sikkerhed2024-12-312024-01-0140BakkelyparkenJRN Capital ApS44144751339635562300 København SWeidekampsgade 6Deloitte Statsautoriseret RevisionspartnerselskabÅrsrapport2025-06-29Jonas Ravn Nielsen