44359073 2023-10-01 2024-12-31 44359073 2023-10-01 2024-12-31 0 44359073 2024-12-31 iso4217:DKK Annual report 2025-06-25 Seyed Soheil Mansouri B & M Ventures ApS Store Kongensgade 40H 2 1264 København K 44359073 2023-10-01 2024-12-31 <p xmlns="http://www.w3.org/1999/xhtml">Ledelsen har dags dato behandlet og godkendt årsrapporten for regnskabsperioden 01. oktober 2023 - 31. december 2024 for B &amp; M Ventures ApS. <br/> <br/> Årsrapporten aflægges i overensstemmelse med årsregnskabsloven. <br/> <br/> Det er ledelsens opfattelse, at årsregnskabet giver et retvisende billede af virksomhedens aktiver, passiver og finansielle stilling samt af resultatet. <br/> <br/> Årsrapporten indstilles til generalforsamlingens godkendelse.</p> Management considers the conditions for opting out of audit to be met. Copenhagen 2025-06-06 Seyed Soheil Mansouri <p xmlns="http://www.w3.org/1999/xhtml"> <strong>Main activities</strong></p> <p xmlns="http://www.w3.org/1999/xhtml">The company's purpose is to own and manage shares in other companies and related activities.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml"> <strong>Development of the company's activities and financial conditions</strong></p> <p xmlns="http://www.w3.org/1999/xhtml">The result of the company's activities showed a deficit in the financial year, which management finds to be expected, but unsatisfactory.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml"> <strong>Events after the end of the financial year</strong></p> <p xmlns="http://www.w3.org/1999/xhtml">No significant events have occurred after the end of the financial year that may have an impact on the assessment of the company's financial position as of 31 December 2024.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml"> <strong>Expected development</strong></p> <p xmlns="http://www.w3.org/1999/xhtml">A positive development is expected in the next financial year.</p> The annual report has been prepared in accordance with the regulation applying to Reporting class B. Reporting class B <p xmlns="http://www.w3.org/1999/xhtml"> <strong>General information on recognition and measurement</strong></p> <p xmlns="http://www.w3.org/1999/xhtml">Assets are recognised in the balance sheet when, as a result of a past event, it is probable that future economic benefits will flow to the company, and the value of the asset can be measured reliably.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml">Liabilities are recognised in the balance sheet when, as a result of a past event, the company has a legal or constructive obligation, and it is probable that future economic benefits will flow to the company, and the value of the obligation can be measured reliably.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml">Upon initial recognition, assets and liabilities are measured at cost. Measurement after initial recognition is as described for each individual accounting item below.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml">When recognised and measured, account is taken of foreseeable risks and losses that arise before the annual report is presented and that confirm or refute conditions that existed on the balance sheet date.</p> <p xmlns="http://www.w3.org/1999/xhtml">Income is recognised in the income statement as it is earned, while expenses are recognised at the amounts relating to the financial year.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml"> <strong>Income statement</strong></p> <p xmlns="http://www.w3.org/1999/xhtml"> <strong>Other external costs</strong></p> <p xmlns="http://www.w3.org/1999/xhtml">Other external costs include costs related to the company's primary activities, including premises costs, office maintenance costs, sales promotion costs, etc. The item also includes write-downs of receivables recognized under current assets.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml"> <strong>Other financial costs</strong></p> <p xmlns="http://www.w3.org/1999/xhtml">Other financial costs consist of interest costs, including interest costs from debt to affiliated companies, net capital losses on securities, debt and transactions in foreign currencies, amortization of financial liabilities and surcharges under the tax on account scheme, etc.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml"> <strong>Balance sheet</strong></p> <p xmlns="http://www.w3.org/1999/xhtml"> <strong>Other securities and equity investments</strong></p> <p xmlns="http://www.w3.org/1999/xhtml">Other securities and equity investments include unlisted equity investments that are measured at the lower of cost or net realizable value.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml"> <strong>Cash and cash equivalents</strong></p> <p xmlns="http://www.w3.org/1999/xhtml">Cash and cash equivalents include cash and bank deposits.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml"> <strong>Other financial liabilities</strong></p> <p xmlns="http://www.w3.org/1999/xhtml">Other financial liabilities are measured at amortized cost, which usually corresponds to nominal value.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> -48447 -48447 -48447 -48447 -48447 -48447 26400 26400 26400 978 978 27378 40000 -48447 -8447 35825 35825 35825 27378 <table xmlns="http://www.w3.org/1999/xhtml" class="incomeStatement" style="border:0; margin-bottom: 20px;"> <thead> <tr class="header1"> <th class="col1"/> <th class="col2"/> <th class="col3">2023/24</th> </tr> </thead> <tbody> <tr> <td class="col1 dotted"> <span> Average number of employees </span> </td> <td class="col2"> </td> <td class="col3"> 0 </td> <td class="col4 lastyear"> </td> </tr> </tbody> </table> 0 false false false true Erhvervsstyrelsen Regnskab Basis No audit assistance Christian Falck Lykkesholm 38 2690 Karlslunde