45235211 2024-11-24 2025-06-30 45235211 2024-11-24 2025-06-30 2 45235211 2024-11-24 2025-06-30 memberOfBoardIdentifier_executive_board_1 45235211 2024-11-24 2025-06-30 memberOfBoardIdentifier_board_of_director_1 45235211 2024-11-24 2025-06-30 memberOfBoardIdentifier_board_of_director_2 45235211 2024-11-24 2025-06-30 memberOfBoardIdentifier_board_of_director_3 45235211 2024-11-24 2025-06-30 1 45235211 2025-06-30 45235211 2024-11-24 2025-06-30 fsa:ContributedCapitalMember 45235211 2024-11-24 2025-06-30 fsa:RetainedEarningsMember 45235211 2025-06-30 fsa:ContributedCapitalMember 45235211 2025-06-30 fsa:RetainedEarningsMember iso4217:DKK pure Årsrapport 33771231 PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab Strandvejen 44 2900 Hellerup 2024-11-24 2025-06-30 PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab 33771231 Regnskabsklasse B Andre erklæringer uden sikkerhed 2025-12-12 Kasper Bremer Orloff The Executive Board and Board of Directors have today considered and adopted the Annual Report of CCOM Studios A/S for the financial year 24 November 2024 - 30 June 2025. The Annual Report is prepared in accordance with the Danish Financial Statements Act. The Company complies with the exemption provisions governing the omission to have its Financial Statements audited. In our opinion the Financial Statements give a true and fair view of the financial position at 30 June 2025 of the Company and of the results of the Company operations for 2024/25. We recommend that the Annual Report be adopted at the Annual General Meeting. Hellerup 2025-12-12 Lars Torben Hancke CEO Niels Olaf Ahrengot Kasper Bremer Orloff Lars Korterman Chair To the Management of CCOM Studios A/SWe have compiled the Financial Statements of CCOM Studios A/S for the financial year 24 November 2024 - 30 June 2025 on the basis of the Company’s accounting records and other information you have provided.The Financial Statements comprise income statement, balance sheet, statement of changes in equity and notes, including a summary of significant accounting policies.We performed our work in accordance with ISRS 4410, Engagements to Compile Financial Information.Based on our professional expertise, we have assisted you with the preparation and presentation of the Financial Statements in accordance with the Danish Financial Statements Act. We have complied with relevant provisions of the Danish Act on Approved Auditors and Audit Firms and the International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants (IESBA Code), including the principles of integrity, objectivity, professional competence and due care.The Financial Statements and the accuracy and completeness of the information forming the basis of the compilation of the Financial Statements are your responsibility.As an engagement to compile financial information is not an assurance engagement, we are under no duty to verify the accuracy or completeness of the information you provided to us to compile the Financial Statements. Accordingly, we express no audit opinion or review opinion as to whether the Financial Statements have been prepared in accordance with the Danish Financial Statements Act. Hellerup 2025-12-12 PricewaterhouseCoopersStatsautoriseret Revisionspartnerselskab 33771231 Henrik Ødegaard Christina Lykke Bruun-Andersen State Authorised Public Accountant State Authorised Public Accountant mne31489 mne51053 CCOM Studios A/S Strandvejen 54 2900 Hellerup 45235211 Gentofte Strandvejen 44 2900 Hellerup 1058481 1062153 -3672 4073 3949 -3548 777 -4325 -4325 612619 612619 589022 1201641 1201641 400000 595675 995675 26001 777 179188 205966 205966 1201641 400000 600000 1000000 0 -4325 -4325 400000 595675 995675 The Company's purpose is to carry out consultancy, trade and service as well as activities related to this.The Company's purpose can be fulfilled either directly or through holding capital shares in other companies with the same purpose. 971260 85250 5643 1062153 2 777 777 Other contingent liabilitiesThe group companies are jointly and severally liable for tax on the jointly taxed incomes etc of the Group. The total amount of corporation tax payable is disclosed in the Annual Report of Implement Datterholding A/S, which is the management company of the joint taxation purposes. Moreover, the group companies are jointly and severally liable for Danish withholding taxes by way of dividend tax, tax on royalty payments and tax on unearned income. Any subsequent adjustments of corporation taxes and withholding taxes may increase the Company's liability. Consolidated Financial StatementsThe Company is included in the Group Annual Report of the Parent Company of the group:Implement Consulting Group P/SStrandvejen 54, 2900 Hellerup The Annual Report of CCOM Studios A/S for 2024/25 has been prepared in accordance with the provisions of the Danish Financial Statements Act applying to enterprises of reporting class B as well as selected rules applying to reporting class C.The Financial Statements for 2024/25 are presented in DKK. Recognition and measurementRevenues are recognised in the income statement as earned. Furthermore, value adjustments of financial assets and liabilities measured at fair value or amortised cost are recognised. Moreover, all expenses incurred to achieve the earnings for the year are recognised in the income statement, including depreciation, amortisation, impairment losses and provisions as well as reversals due to changed accounting estimates of amounts that have previously been recognised in the income statement.Assets are recognised in the balance sheet when it is probable that future economic benefits attributable to the asset 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 out of the Company, and the value of the liability can be measured reliably.Assets and liabilities are initially measured at cost. Subsequently, assets and liabilities are measured as described for each item below. Translation policiesDanish kroner is used as the presentation currency. All other currencies are regarded as foreign currencies.Transactions in foreign currencies are translated at the exchange rates at the dates of transaction. Exchange differences arising due to differences between the transaction date rates and the rates at the dates of payment are recognised in financial income and expenses in the income statement. Where foreign exchange transactions are considered hedging of future cash flows, the value adjustments are recognised directly in equity.Receivables, payables and other monetary items in foreign currencies that have not been settled at the balance sheet date are translated at the exchange rates at the balance sheet date. Any differences between the exchange rates at the balance sheet date and the transaction date rates are recognised in financial income and expenses in the income statement; however, see the section on hedge accounting. RevenueThe Company enters into contracts with obligations to deliver consultancy services, resulting in delivering either a fixed or variable number of working hours to a specific client. Revenue from providing services is recognised in the period in which the services are rendered. All performance obligations consist of delivery of consultancy services, i.e. working hours.Revenue is measured at the consideration received and is recognised exclusive of VAT and net of discounts relating to sales. Other external expensesOther external expenses comprise indirect production costs and expenses for premises, sales as well as office expenses, etc. Gross profitWith reference to section 32 of the Danish Financial Statements Act, gross profit/loss is calculated as a summary of revenue and other external expenses. Staff costs include wages and salaries including compensated absence and pensions as well as other social security contributions etc. made to the entity's employees. Financial income and expenses are recognised in the income statement at the amounts relating to the financial year. Tax on profit/loss for the yearTax for the year consists of current tax for the year and deferred tax for the year. The tax attributable to the profit for year is recognised in the income statement, whereas the tax attributable to equity transactions is recognised directly in equity.The Danish Group Companies are jointly and severally liable for the tax om the Group´s jointly taxed income as well as for Danish withholding taxes through dividend tax and tax om unearned income. Receivables are measured in the balance sheet at the lower of amortised cost and net realisable value, which corresponds to nominal value less provisions for bad debts. Current tax receivables and liabilitiesCurrent tax liabilities and receivables are recognised in the balance sheet as the expected taxable income for the year adjusted for tax on taxable incomes for prior years and tax paid on account. Extra payments and repayment under the on-account taxation scheme are recognised in the income statement in financial income and expenses. Debts are measured at amortised cost, substantially corresponding to nominal value.