41912219 2024-03-01 2025-02-28 41912219 2024-03-01 2025-02-28 1 41912219 2024-03-01 2025-02-28 1 41912219 2024-03-01 2025-02-28 2 41912219 2024-03-01 2025-02-28 3 41912219 2023-03-01 2024-02-29 41912219 2025-02-28 41912219 2024-02-29 41912219 2024-03-01 d:ContributedCapitalMember 41912219 2024-03-01 d:RetainedEarningsMember 41912219 2024-03-01 2025-02-28 d:RetainedEarningsMember 41912219 2025-02-28 d:ContributedCapitalMember 41912219 2025-02-28 d:RetainedEarningsMember 41912219 2024-03-01 d:ParticipatingInterestsMember 41912219 2023-03-01 d:ParticipatingInterestsMember 41912219 2024-03-01 2025-02-28 d:ParticipatingInterestsMember 41912219 2023-03-01 2024-02-29 d:ParticipatingInterestsMember 41912219 2025-02-28 d:ParticipatingInterestsMember 41912219 2024-02-29 d:ParticipatingInterestsMember 41912219 2024-03-01 d:OtherLongtermPayablesMember 41912219 2025-02-28 d:OtherLongtermPayablesMember iso4217:DKK xbrli:pure 2024-02-29 Morten Friis Munksgaard Valby Årsrapport 35257691 Baker Tilly Denmark Poul Bundgaards Vej 1, 1. 2500 Valby 1, 1. 2024-03-01 2025-02-28 2023-03-01 41912219 Radical Roots ApS Kongshøjgade 8, 3. tv 1675 København V DK Danmark 2020-12-03 København Baker Tilly Denmark 35257691 statsautoriseret revisor Poul Bundgaards Vej 2500 DK Danmark 33451000 2025-08-28 Paolo Falco Regnskabsklasse B true Andre erklæringer uden sikkerhed CaseWare-FSR The executive board has today discussed and approved the annual report of Radical Roots ApS for the financial year 1 March 2024 - 28 February 2025. The annual report is prepared in accordance with the Danish Financial Statements Act. In our opinion, the financial statements give a true and fair view of the company's financial position at 28 February 2025 and of the results of the company's operations for the financial year 1 March 2024 - 28 February 2025. In our 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. Leonardo Camboni CEO Felix Angel Chamorro Rovira Paolo Falco To the shareholders of Radical Roots ApS We have compiled the financial statements of Radical Roots ApS for the financial year 1 March 2024 - 28 February 2025 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. Copenhagen 2025-08-28 Baker Tilly Denmark Morten Friis Munksgaard statsautoriseret revisor mne34482 Business reviewThe company's main activity consists of trading and service, as well as related activities. Financial review The company's income statement for the year ended 28 February 2025 shows a profit of DKK 109.415, and the balance sheet at 28 February 2025 shows equity of DKK 698.385.The company’s shareholders have issued a statement of support, and management has, on this basis, prepared the annual report on the assumption of going concern. Significant events occurring after the end of the financial yearNo events have occurred after the balance sheet date which could significantly affect the company's financial position. 2217677 2740551 2246481 2328268 -28804 412283 203225 212478 685 0 79889 57839 95217 566922 -14198 82559 109415 484363 109415 484363 1339800 1339800 138000 138000 1477800 1477800 1477800 1477800 190000 260000 190000 260000 9975 0 25980 0 14198 0 6000 0 56153 0 118439 66068 364592 326068 1842392 1803868 50000 50000 648385 538970 698385 588970 0 371390 0 371390 220046 0 156705 83742 0 304875 50403 403 0 82126 716853 372362 1144007 843508 1144007 1214898 1842392 1803868 50000 538970 109415 50000 648385 The company’s shareholders have issued a statement of support, and management has, on this basis, prepared the annual report on the assumption of going concern. 2235508 2326329 10973 1939 2246481 2328268 7 8 685 0 685 0 79889 57839 79889 57839 0 82126 -14198 433 1339800 1071800 0 268000 1339800 1339800 1339800 1339800 371390 220046 220046 0 The Company has a rental commitment with a notice period. The rental commitment amount to DKK 687K. The annual report of Radical Roots ApS 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 provisions applying to reporting class C entities.The accounting policies applied are consistent with those of last year. 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. In pursuance of section 32 of the Danish Financial Statements Act, the company does not disclose its revenue. Gross profit reflects an aggregation of revenue, changes in inventories of finished goods and work in progress and other operating income less costs of raw materials and consumables and other external expenses. Income from the sale of goods for resale and finished goods is recognised in the income statement, provided that the transfer of risk, usually on delivery to the buyer, has taken place and that the income can be measured reliably and is expected to be received. Costs of raw materials and consumables include the raw materials and consumables used in generating the year’s revenue. Other external expenses include expenses related to distribution, sale, advertising, administration, premises, bad debts, payments under operating leases, etc. 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. Dividend from participating interests is recognised in the financial year in which the dividend is declared. 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, financial expenses relating to finance leases, realised and unrealised capital/exchange gains and losses on securities, liabilities and foreign currency transactions, amortisation of financial assets and liabilities and surcharges and allowances under the Danish Tax Prepayment Scheme, 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 subsidiaries, associates and participating interests are measured at cost. If cost exceeds the recoverable amount, a write-down is made to this lower value. Stocks are mea­sured at cost using the FIFO method.  Where the net realisable value is lower than the cost, inventories are recognised at this lower value.The cost of goods for resale, raw materials and consumables comprises the purchase price plus delivery costs.The cost of finished goods and work in progress includes the cost of raw materials, consumables, direct cost of labour and production/production overheads.The net realisable value of stocks is calculated as the expected selling price less direct costs of completion and expenses incurred to effect the sale. The net realisable value is determined taking into account marketability, obsolescence and expected selling price movements. Receivables are measured at amortised cost. Cash and cash equivalents comprise cash and deposits at banks. 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.Deferred tax assets, including the tax base of tax losses allowed for carry forward, are measured at the value to which the asset is expected to be realised, either as a set-off against tax on future income or as a set-off against deferred tax liabilities within the same legal tax entity. Any deferred net tax assets are measured at net realisable value. Liabilities, which include trade payables, payables to group entities and other payables, are measured at amortised cost, which is usually equivalent to nominal value.