Årsrapport34209936Grant Thornton, Statsautoriseret RevisionspartnerselskabStockholmsgade, 452100, København Ø2021-01-012021-12-312022-01-012022-12-3136423862Zocca Consulting ApSBornholmsgade61266København K2014-11-04Grant Thornton, Statsautoriseret Revisionspartnerselskab34209936Michael Winther Rasmussenstatsautoriseret revisormne28708Stockholmsgade452100København ØDanmark+45 33 110 220info@dk.gt.com2023-06-30Mai-Britt ZoccaRegnskabsklasse BAndre erklæringer uden sikkerhedCaseWare fra Revisorgruppen DanmarkanpartshaverenKøbenhavn2023-06-30København K2023-06-30-36798-3552-36798-3552417016081801-37989-5353-37989-5353-37989-535311500115001150011500115001150042851175934285117593543512909305000050000-65302-27313-15302226873797650003167714066965364066965364065435129093160818011608180111500115001150050000500005000050000-27313-21960-37989-5353-65302-27313Today, the managing director has presented the annual report of Zocca Consulting ApS for the financial year 1 January - 31 December 2022. The annual report has been presented in accordance with the Danish Financial Statements Act. I consider the accounting policies appropriate and, in my opinion, the financial statements provide a fair presentation of the company’s assets, equity and liabilities, and financial position at 31 December 2022 and of the company’s results of activities in the financial year 1 January – 31 December 2022. The managing director consider the conditions for audit exemption of the 2022 financial statements to be met. I am of the opinion that the management commentary presents a fair account of the issues dealt with. We recommend that the annual report be approved at the Annual General Meeting. Mai-Britt ZoccaWe have compiled the financial statements of Zocca Consulting ApS for the financial year 1 January - 31 December 2022 based on the company's bookkeeping and on further information provided by you. The financial statements comprise the a summary of significant accounting policies, income statement, statement of financial position, statement of changes in equity and notes. We performed this engagement in accordance with the international standard ISRS 4410 applying to compilation engagements. We have applied our professional expertise to assist you in the preparation and presentation of the financial statements in accordance with the Danish Financial Statements Act. We have complied with relevant requirements of the Danish Act on Approved Auditors and Audit Firms and with 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. The financial statements and the accuracy and completeness of the information used to compile them are your responsibility. As 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 in order to compile the financial statements. Accordingly, we express neither an audit opinion nor a review opinion as to whether the financial statements have been compiled in accordance with the Danish Financial Statements Act. The principal activities of the company The principal activities of the company is being a holding company owning shares in non-listed companies as well as related activities. Unusual matters There has been no unusual matters in the financial year. Uncertainties about recognition or measurement There has been no uncertainties as to recognition or measurement in the financial year. Development in activities and financial matters The results from ordinary activites after tax are DKK -37.989. The Management considers the results for the year as expected. The company has lost its equity. The management expects that the company will be able to restore its own equity by future operations. The annual report for Zocca Consulting ApS has been presented in accordance with the Danish Financial Statements Act regulations concerning reporting class B enterprises. Furthermore, the company has decided to comply with certain rules applying to reporting class C enterprises. The accounting policies are unchanged from last year, and the annual report is presented in DKK. Recognition and measurement in general Income is recognised in the income statement concurrently with its realisation, including the recognition of value adjustments of financial assets and liabilities. Likewise, all costs are recognised in the income statement, including depreciations amortisations, writedowns for impairment, provisions, and reversals due to changes in estimated amounts previously recognised in the income statement. Assets are recognised in the statement of financial position when it seems probable that future economic benefits will flow to the company and the value of the asset can be reliably measured. Liabilities are recognised in the statement of financial position when it is seems probable that future economic benefits will flow out of the company and the value of the liability can be reliably measured. Assets and liabilities are measured at cost at the initial recognition. Hereafter, assets and liabilities are measured as described below for each individual accounting item. Certain financial assets and liabilities are measured at amortised cost, allowing a constant effective interest rate to be recognised during the useful life of the asset or liability. Amortised cost is recognised as the original cost less any payments, plus/less accrued amortisations of the difference between cost and nominal amount. In this way, capital losses and gains are allocated over the useful life of the liability. Upon recognition and measurement, allowances are made for such predictable losses and risks which may arise prior to the presentation of the annual report and concern matters that exist on the reporting date. Gross loss Gross loss comprises other external costs. Other external costs comprise costs incurred for administration. Financial income and expenses Financial income and expenses are recognised in the income statement with the amounts concerning the financial year. Financial income and expenses comprise interest income and expenses. Tax on net profit or loss for the year Tax for the year comprises the current income tax for the year and changes in deferred tax and is recognised in the income statement with the share attributable to the net profit or loss for the year and directly in equity with the share attributable to entries directly in equity. Other financial instruments and equity investments Other unlisted financial instruments are measured at cost. Writedown for impairment is done to the recoverable amount if this value is lower than the carrying amount. Cash on hand and demand deposits Cash on hand and demand deposits comprise cash at bank and on hand. Liabilities other than provisions Other liabilities are measured at amortised cost which usually corresponds to the nominal value. 1. Capital loss The company has lost its equity. 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