42992933 2024-04-01 2025-03-31 42992933 2024-04-01 2025-03-31 1 42992933 2024-04-01 2025-03-31 1 42992933 2023-04-01 2024-03-31 42992933 2025-03-31 42992933 2024-03-31 42992933 2024-03-31 fsa:ContributedCapitalMember 42992933 2024-03-31 fsa:RetainedEarningsMember 42992933 2024-04-01 2025-03-31 fsa:RetainedEarningsMember 42992933 2025-03-31 fsa:ContributedCapitalMember 42992933 2025-03-31 fsa:RetainedEarningsMember iso4217:DKK xbrli:pure 2025-06-18 Jeppe Müller The Executive Board has today considered and approved the annual report of Precision Services ApS for the financial year 01.04.2024 - 31.03.2025. The annual report is presented in accordance with the Danish Financial Statements Act. In my opinion, the financial statements give a true and fair view of the Entity’s financial position at 31.03.2025 and​of the results of its operations for the financial year 01.04.2024 - 31.03.2025. I believe that the management commentary contains a fair review of the affairs and conditions referred to therein. I consider the preconditions for not auditing the financial statements for the financial year 01.04.2024 - 31.03.2025 to be complied with. I recommend to the Annual General Meeting that the financial statements for the next financial year not be audited. I recommend the annual report for adoption at the Annual General Meeting. Svenstrup J Per Tony Frederiksen To Management of Precision Services ApS We have compiled the financial statements of Precision Services ApS for the financial year 01.04.2024 - 31.03.2025 based on the Entity’s bookkeeping records and other information Management has ​provided. ​​ ​​These financial statements comprise the income statement, balance sheet, statement of changes in equity, notes and a summary of significant accounting policies. ​​ ​​We performed this compilation engagement in accordance with ISRS 4410, Compilation Engagements. ​​ ​​We have applied our expertise in accounting and financial reporting to assist Management 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 Danish Public Accountants Act and 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. ​​These financial statements and the accuracy and completeness of the information used to compile the financial ​​statements are Management’s responsibility. ​​Since a compilation engagement is not an assurance engagement, we are not required to verify the accuracy ​​or completeness of the disclosures Management provided to us to compile these financial statements. ​Accordingly, we do not express an audit opinion or a review conclusion about whether the financial statements ​​have been prepared in accordance with the Danish Financial Statements Act. Aalborg René Winther Pedersen State Authorised Public Accountant mne34173 Primary activitiesThe primary acitivity of the company is to perform services to products sold in the Precision Global Group. Development in activities and financesThe annual result shows a profit of 2k DKK. The management considers the annual result satisfactory when taking the Company's establishment phase into consideration. Events after the balance sheet dateNo events have occurred after the balance sheet date to this date, which would influence the evaluation of this annual report. 954091 854925 902333 868885 51758 -13960 0 21322 49712 177 2046 7185 450 1585 1596 5600 1596 5600 1596 5600 45236 81839 139354 30642 8367 0 192957 112481 6942 37920 199899 150401 199899 150401 40000 40000 20886 19290 60886 59290 43136 3000 450 1585 95427 86526 139013 91111 139013 91111 199899 150401 40000 19290 59290 1596 1596 40000 20886 60886 1 Staff costs2024/25​DKK2023/24​DKKWages and salaries797,106769,008Pension costs97,88994,084Other social security costs7,3385,793902,333868,885Average number of full-time employees11 1 1 2 Other financial income ​2024/25​DKK2023/24​DKKFinancial income from group enterprises021,322021,322 3 Other financial expenses2024/25​DKK2023/24​DKKFinancial expenses from group enterprises48,2520Exchange rate adjustments270Other financial expenses1,43317749,712177 4 Tax on profit/loss for the year2024/25​DKK2023/24​DKKCurrent tax4501,5854501,585 5 Contingent liabilitiesThe Entity participates in a Danish joint taxation arrangement where Precision Global ApS serves as the administration company. According to the joint taxation provisions of the Danish Corporation Tax Act, the Entity is​therefore liable for income taxes etc for the jointly taxed entities, and for obligations, if any, relating to the withholding of tax on interest, royalties and dividend for the jointly taxed entities. The jointly taxed entities' total known net liability under the joint taxation arrangement is disclosed in the administration company's financial statements. 6 Group relationsName and registered office of the Parent preparing consolidated financial statements for the smallest group:​Precision Global ApS, Aalborg This annual report has been presented in accordance with the provisions of the Danish Financial Statements ​Act governing reporting class B enterprises with addition of a few provisions for reporting class C.The accounting policies applied to these financial statements are consistent with those applied last year. Recognition and measurementAssets are recognised in the balance sheet when it is probable as a result of a prior event that future economic ​benefits will flow to the Entity, and the value of the asset can be measured reliably. ​​Liabilities are recognised in the balance sheet when the Entity has a legal or constructive obligation as a ​result of a prior event, and it is probable that future economic benefits will flow out of the Entity, and the ​value of the liability can be measured reliably. ​​On initial recognition, assets and liabilities are measured at cost. Measurement subsequent to initial ​recognition is effected as described below for each financial statement item. ​​Anticipated risks and losses that arise before the time of presentation of the annual report and that confirm ​or invalidate affairs and conditions existing at the balance sheet date are considered at recognition and ​measurement. ​​Income is recognised in the income statement when earned, whereas costs are recognised by the amounts ​attributable to this financial year. Foreign currency translationOn initial recognition, foreign currency transactions are translated applying the exchange rate at the transaction date. Receivables, payables and other monetary items denominated in foreign currencies that have not been settled at the balance sheet date are translated using the exchange rate at the balance sheet date. Exchange differences that arise between the rate at the transaction date and the rate in effect at the payment date, or the rate at the balance sheet date, are recognised in the income statement as financial income or financial expenses. Gross profit or lossGross profit or loss comprises revenue, other operating income, costs of sales and external expenses. RevenueRevenue from the sale of services is recognised in the income statement when delivery is made to the buyer. Revenue is recognised net of VAT, duties and sales discounts and is measured at fair value of the consideration fixed. Other operating incomeOther operating income comprises income of a secondary nature as viewed in relation to the Entity’s primary ​activities. Cost of salesCost of sales comprises goods consumed in the financial year measured at cost, adjusted for normal inventory writedowns. Other external expensesOther external expenses include expenses relating to the Entity’s ordinary activities, including expenses for ​premises, stationery and office supplies, marketing costs, etc. This item also includes writedowns of ​receivables recognised in current assets. Staff costsStaff costs comprise salaries and wages, and social security contributions, pension contributions, etc . for entity staff. Other financial incomeOther financial income comprises dividends etc. received on other investments, interest income, including ​interest income on receivables from group enterprises Other financial expensesOther financial expenses comprise interest expenses, including interest expenses on payables to group ​enterprises, net capital or exchange losses on securities, payables and transactions in foreign currencies, and tax surcharge under the Danish Tax Prepayment Scheme etc. Tax on profit/loss for the yearTax for the year, which consists of current tax for the year and changes in deferred tax, is recognised in the ​income statement by the portion attributable to the profit for the year and recognised directly in equity by the portion attributable to entries directly in equity. ReceivablesReceivables are measured at amortised cost, usually equalling nominal value less writedowns for bad and ​doubtful debts. PrepaymentsPrepayments comprise incurred costs relating to subsequent financial years. Prepayments are measured at ​cost. CashCash comprises bank deposits. Other financial liabilitiesOther financial liabilities are measured at amortised cost, which usually corresponds to nominal value. Joint taxation contributions payable or receivableCurrent joint taxation contributions receivable or joint taxation contributions payable are recognised in the ​balance sheet, calculated as tax computed on the taxable income of the year, which has been adjusted for ​prepaid tax. For tax losses, joint taxation contributions receivable are only recognised if such losses are ​expected to be used under the joint taxation arrangement. true 2025-06-18 2025-06-18 true 33963556 2023-04-01 2024-03-31 Aalborg 9000 26, 4. sal Østre Havnepromenade Deloitte Statsautoriseret Revisionspartnerselskab Aalborg Svenstrup J 9230 Regnskabsklasse B Andre erklæringer uden sikkerhed 2025-03-31 2024-04-01 6 Hellebarden Precision Services ApS 42992933 33963556 2300 København S Weidekampsgade 6 Deloitte Statsautoriseret Revisionspartnerselskab Årsrapport