44483637 2023-12-01 2023-12-31 44483637 2023-12-01 2023-12-31 auditor_1 44483637 2023-12-01 2023-12-31 memberOfBoardIdentifier_1 44483637 2023-12-01 2023-12-31 memberOfBoardIdentifier_1 44483637 2023-12-01 2023-12-31 memberOfBoardIdentifier_2 44483637 2023-12-01 2023-12-31 memberOfBoardIdentifier_3 44483637 2023-12-31 44483637 2023-11-30 fsa:ContributedCapitalMember 44483637 2023-11-30 fsa:RetainedEarningsMember 44483637 2023-12-01 2023-12-31 fsa:ContributedCapitalMember 44483637 2023-12-01 2023-12-31 fsa:ReserveForUnpaidContributedCapitalMember 44483637 2023-12-01 2023-12-31 fsa:RetainedEarningsMember 44483637 2023-12-31 fsa:ContributedCapitalMember 44483637 2023-12-31 fsa:ReserveForUnpaidContributedCapitalMember 44483637 2023-12-31 fsa:RetainedEarningsMember 44483637 2023-11-30 fsa:CompletedDevelopmentProjectsMember 44483637 2023-12-31 fsa:CompletedDevelopmentProjectsMember 44483637 2023-12-01 2023-12-31 fsa:CompletedDevelopmentProjectsMember 44483637 2023-11-30 fsa:OtherInvestmentsMember 44483637 2023-12-31 fsa:OtherInvestmentsMember iso4217:DKK pure Årsrapport 2023-12-01 2023-12-31 2024-05-16 44483637 2024-05-16 2023-12-08 Reporting class B KPMG 2100 København Ø Dampfærgevej 28 25578198 Auditor's reports (Other non-assurance reports) Copenhagen 2024-05-16 KPMG 25578198 Matias Søndergaard The Board of Directors and the Executive Board have today discussed and approved the annual report for Coco Care ApS for the financial year 1 December - 31 December 2023. The annual report, which has not been audited, is presented in accordance with the Danish Financial Statements Act. In our opinion, the financial statements give a true and fair view of the Company's assets, liabilities and financial position at 31 December 2023 and of the results of the Company's operations for the financial year 1 December - 31 December 2023.Further, in our opinion, the Management's review gives a fair review of the matters discussed in the Management's review. We recommend that the annual report be approved at the annual general meeting. Management confirms that the Company fulfils the requirement to be exempt from audit. Matias Søndergaard Mikkel Lucas Overby Chairman Matias Søndergaard Jakob Balslev Auditor's report on compilation of financial statements To the Management of Coco Care ApS We have compiled the financial statements of Coco Care ApS for the financial year 1 December - 31 December 2023 based on the Company's bookkeeping records and other information provided by you.The financial statements comprise income statement, balance sheet, statement of changes in equity and notes, including accounting policies.We performed our work in accordance with ISRS 4410 Compilation Engagements.We have applied our professional expertise in accounting and financial reporting to assist you 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 Auditor Act, including the requirements for independence, and International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants (IESBA Code), which is based on fundamental 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 as to whether these financial statements are prepared in accordance with the Danish Financial Statements Act. Simon Vinberg Andersen mne35458 Coco Care ApS Sankt Gertruds Stræde 10 DK-1129 København K København Principal activities The company's purpose is development and delivery of products and services within Health-tech and related business areas as deemed appropriate by the board. Development in activities and financial position The Company's income statement for 1 December - 31 December 2023 shows a loss of DKK 172,752. Equity in the Company's balance sheet at 31 December 2023 stood at DKK 4,596,644. Events after the balance sheet date No events have occurred after the balance sheet date of material importance to the annual report for 1 December - 31 December 2023. -150508 30189 34364 -215061 50 5056 -220067 -47315 -172752 -172752 4089330 120000 4209330 8198 700000 3386 711584 255389 966973 5176303 178400 700000 3718244 4596644 576984 2675 5176303 40000 3459396 138400 700000 431600 0 0 -172752 178400 700000 3718244 The annual report of Coco Care ApS for 1 December - 31 December 2023 has been prepared in accordance with the provisions applying to reporting class B entities under the Danish Financial Statements Act with opt-in from higher reporting classes. Other external costs Other external costs comprise costs for administrative expenses, costs of premises, etc. Staff costs Staff costs comprise wages and salaries, including holiday allowance, pension and other social security costs. Financial income and expenses Financial income and expenses comprise interest income and expense, exchange losses etc. Tax on loss for the year Tax for the year comprises current tax for the year and changes in deferred tax, including changes in tax rates. The tax expense relating to the profit/loss for the year is recognised in the income statement at the amount attributable to the profit/loss for the year and directly in equity at the amount attributable to entries directly in equity. Intangible assets Development costs comprise costs, wages, salaries and amortisation directly and indirectly attributable to development activities. Completed development projects are amortised over 10 years. Securities and equity investments Other securities and equity investments included in investment comprise unlisted shares that Management considers investment securities. The equity investments are measured at cost. Impairment of fixed assets The carrying amount of intangible assets and property, plant and equipment as well as equity investments in subsidiaries and participating interests (including associates) is subject to an annual test for indications of impairment other than the decrease in value reflected by depreciation or amortisation. Impairment tests are conducted of individual assets or groups of assets when there is an indication that they may be impaired. Write-down is made to the recoverable amount if this is lower than the carrying amount. The recoverable amount is the higher of an asset's net selling price and its value in use. The value in use is determined as the present value of the forecast net cash flows from the use of the asset or the group of assets, including forecast net cash flows from the disposal of the asset or the group of assets after the end of the useful life. Previously recognised write-downs are reversed when the basis for the write-down no longer exists. Receivables Receivables are measured at amortised cost. Write-down is made for bad debt losses where there is an objective indication that a receivable has been impaired. If there is an objective indication that an individual receivable has been impaired, write-down is made on an individual basis. Write-downs are calculated as the difference between the carrying amount of receivables and the present value of forecast cash flows, including the realisable value of any collateral received. The effective interest rate for the individual receivable or portfolio is used as discount rate. Prepayments Prepayments comprise prepayment of costs incurred relating to subsequent financial years. Cash at bank and in hand Cash at bank and in hand comprise cash and bank deposits. Corporation tax and deferred tax Deferred tax is measured using the balance sheet liability method on all temporary differences between the carrying amount and the tax value of assets and liabilities measured on the planned use of the asset or settlement of the liability, respectively. However, deferred tax is not recognised on temporary differences relating to office buildings non-deductible for tax purposes and other items where temporary differences arise at the date of acquisition without affecting either profit/loss or taxable income. Deferred tax is measured in accordance with the tax rules and at the tax rates applicable at the balance sheet date when the deferred tax is expected to crystallise as current tax. Changes in deferred tax as a result of changes in tax rates are recognised in the income statement or equity, respectively. Liabilities other than provisions Liabilities are measured at amortised cost. 30000 189 1 Deferred tax adjustment for the year-47,315 -47,315 4123694 4123694 -34364 -34364 4089330 120000 120000 120000