369519312023-01-012023-12-31369519312023-01-012023-12-312369519312023-01-012023-12-313369519312023-01-012023-12-311369519312023-01-012023-12-31fsa:ContributedCapitalMember369519312023-01-012023-12-31fsa:RetainedEarningsMember369519312022-01-012022-12-31369519312023-12-31369519312023-01-01fsa:ContributedCapitalMember369519312023-01-01fsa:RetainedEarningsMember369519312022-12-31xbrli:purexbrli:pureiso4217:DKKxbrli:sharesJan-Olof OhlssonJan-Olof OhlssonBengt NilssonBoard MemberBoard MemberIngen bistandtrue33771715386849112757161840223Regnskabsklasse B50000500003372171538184931019322601191871692250005000Balance Sheet Deposits Deposits are measured at cost. Receivables Receivables are measured at amortised cost which usually corresponds to the nominal value. The value is reduced by write-downs for expected bad debts. Impairment of accounts receivables past due is established on individual assessment of receivables. Prepayments Prepayments recognised in assets comprises prepaid costs regarding subsequent financial years. Cash and cash equivalents Cash and cash equivalents comprise cash at bank. Equity Equity comprises the working capital and a number of equity items that may be statutory or stipulated in the articles of association. Deferred tax Deferred tax and the associated adjustments for the year are determined according to the balance-sheet liability method as the tax base of all temporary differences between carrying amounts and the tax bases of assets and liabilities. Deferred tax assets, including the tax base of tax losses allowed for carryforward, are recognised at the value at which they are expected to be used, either by elimination in tax on future earnings or by set-off against deferred tax liabilities in enterprises within the same legal entity and jurisdiction. Deferred tax is measured on the basis of the tax rules and tax rates that will be effective under the legislation applicable at the balance sheet date when the deferred tax is expected to crystallise as current tax. Payables Payables are measured at amortised cost, which usually corresponds to the nominal value. Deferred income entered as liabilities Deferred income entered as liabilities consist of payments received regarding income in the subsequent financial years. Contingent assets and liabilities Contingent assets and liabilities are not recognised in the Balance Sheet but appear only in the notes.Cash and cash equivalents Cash and cash equivalents comprise cash at bank., Cash and cash equivalents comprise cash at bank.Prepayments recognised in assets comprises prepaid costs regarding subsequent financial years. , Prepayments Prepayments recognised in assets comprises prepaid costs regarding subsequent financial years. Deferred income entered as liabilities consist of payments received regarding income in the subsequent financial years. , Deferred income entered as liabilities Deferred income entered as liabilities consist of payments received regarding income in the subsequent financial years. Employee benefits expenses Employee benefits expenses comprise wages, salaries and other pay-related costs, such as sickness benefits for enterprise employees less wage/salary reimburdement, pensions and social security costs. , Employee benefits expenses comprise wages, salaries and other pay-related costs, such as sickness benefits for enterprise employees less wage/salary reimburdement, pensions and social security costs. Equity Equity comprises the working capital and a number of equity items that may be statutory or stipulated in the articles of association. Other external costs include costs for sales, administration and loss of debitors. , Other external expenses Other external costs include costs for sales, administration and loss of debitors. Financial income and expenses Financial income and expenses are recognised in the Income Statement based on the amounts that concern the financial year. Financial income and expenses include interest expenses, accounts payable and transactions in foreign currencies and surcharges and allowances under the tax prepayment scheme. , Financial income and expenses are recognised in the Income Statement based on the amounts that concern the financial year. Financial income and expenses include interest expenses, accounts payable and transactions in foreign currencies and surcharges and allowances under the tax prepayment scheme. Gross profit/loss The Company has decided to aggregate certain items of the Income Statement in accordance with the provisions of Section 32 of the Danish Financial Statements Act. Gross profit is a combination of the items of revenue, raw materials and consumables and other external expenses. , Gross profit/loss The Company has decided to aggregate certain items of the Income Statement in accordance with the provisions of Section 32 of the Danish Financial Statements Act. Gross profit is a combination of the items of revenue, raw materials and consumables and other external expenses. Income Statement Gross profit/loss The Company has decided to aggregate certain items of the Income Statement in accordance with the provisions of Section 32 of the Danish Financial Statements Act. Gross profit is a combination of the items of revenue, raw materials and consumables and other external expenses. Revenue Revenue is recognised in the income statement if the goods have been delivered and the risk has passed to the byer before year-end and if the revenue can be reliably calculated and expected to be received. Revenue is recognised exclusive og VAT and net of sales discounts. Income from delivery of services is recognised on a straight-line basis in net sales, as the service is delivered. Raw materials and consumables used Costs for raw materials and consumables comprise the cost of goods purchased less discounts and costs for subcontractors. Other external expenses Other external costs include costs for sales, administration and loss of debitors. Employee benefits expenses Employee benefits expenses comprise wages, salaries and other pay-related costs, such as sickness benefits for enterprise employees less wage/salary reimburdement, pensions and social security costs. Financial income and expenses Financial income and expenses are recognised in the Income Statement based on the amounts that concern the financial year. Financial income and expenses include interest expenses, accounts payable and transactions in foreign currencies and surcharges and allowances under the tax prepayment scheme. Tax on net profit for the year Tax on net profit/loss for the year comprises current tax on expected taxable income of the year and the year's adjustment of deferred tax less the part of the tax of the year that relates to changes in equity. Current and deferred tax regarding changes in equity is recognised directly in equity. Deposits Deposits are measured at cost. , Deposits Deposits are measured at cost. , Contingent assets and liabilities Contingent assets and liabilities are not recognised in the Balance Sheet but appear only in the notes.Deferred tax Deferred tax and the associated adjustments for the year are determined according to the balance-sheet liability method as the tax base of all temporary differences between carrying amounts and the tax bases of assets and liabilities. Deferred tax assets, including the tax base of tax losses allowed for carryforward, are recognised at the value at which they are expected to be used, either by elimination in tax on future earnings or by set-off against deferred tax liabilities in enterprises within the same legal entity and jurisdiction. Deferred tax is measured on the basis of the tax rules and tax rates that will be effective under the legislation applicable at the balance sheet date when the deferred tax is expected to crystallise as current tax. Receivables are measured at amortised cost which usually corresponds to the nominal value. The value is reduced by write-downs for expected bad debts. , Impairment of accounts receivables past due is established on individual assessment of receivables. , Receivables Receivables are measured at amortised cost which usually corresponds to the nominal value. The value is reduced by write-downs for expected bad debts. Impairment of accounts receivables past due is established on individual assessment of receivables. Revenue is recognised in the income statement if the goods have been delivered and the risk has passed to the byer before year-end and if the revenue can be reliably calculated and expected to be received. Revenue is recognised exclusive og VAT and net of sales discounts. , Revenue Revenue is recognised in the income statement if the goods have been delivered and the risk has passed to the byer before year-end and if the revenue can be reliably calculated and expected to be received. Revenue is recognised exclusive og VAT and net of sales discounts. Income from delivery of services is recognised on a straight-line basis in net sales, as the service is delivered. , Income from delivery of services is recognised on a straight-line basis in net sales, as the service is delivered. Tax on net profit for the year Tax on net profit/loss for the year comprises current tax on expected taxable income of the year and the year's adjustment of deferred tax less the part of the tax of the year that relates to changes in equity. Current and deferred tax regarding changes in equity is recognised directly in equity. , Tax on net profit/loss for the year comprises current tax on expected taxable income of the year and the year's adjustment of deferred tax less the part of the tax of the year that relates to changes in equity. Current and deferred tax regarding changes in equity is recognised directly in equity. Translation policies Transactions in foreign currencies are translated into DKK at the exchange rate prevailing at the date of transaction. Monetary assets and liabilities in foreign currencies are translated into DKK based on the exchange rates prevailing at the balance sheet day. Realised and unrealised foreign exchange gains and losses are included in the Income Statement under Financial Income and Expenses.Costs for raw materials and consumables comprise the cost of goods purchased less discounts and costs for subcontractors. , Raw materials and consumables used Costs for raw materials and consumables comprise the cost of goods purchased less discounts and costs for subcontractors. Reporting Class The Annual Report of Pagero Danmark ApS for 2023 has been presented in accordance with the provisions of the Danish Financial Statements Act applying to enterprises of reporting class B with selection of few provisions from reporting class C. The accounting policies applied remain unchanged from last year. Reporting currency The Annual Report is presented in Danish kroner. Translation policies Transactions in foreign currencies are translated into DKK at the exchange rate prevailing at the date of transaction. Monetary assets and liabilities in foreign currencies are translated into DKK based on the exchange rates prevailing at the balance sheet day. Realised and unrealised foreign exchange gains and losses are included in the Income Statement under Financial Income and Expenses. Income Statement Gross profit/loss The Company has decided to aggregate certain items of the Income Statement in accordance with the provisions of Section 32 of the Danish Financial Statements Act. Gross profit is a combination of the items of revenue, raw materials and consumables and other external expenses. Revenue Revenue is recognised in the income statement if the goods have been delivered and the risk has passed to the byer before year-end and if the revenue can be reliably calculated and expected to be received. Revenue is recognised exclusive og VAT and net of sales discounts. Income from delivery of services is recognised on a straight-line basis in net sales, as the service is delivered. Raw materials and consumables used Costs for raw materials and consumables comprise the cost of goods purchased less discounts and costs for subcontractors. Other external expenses Other external costs include costs for sales, administration and loss of debitors. Employee benefits expenses Employee benefits expenses comprise wages, salaries and other pay-related costs, such as sickness benefits for enterprise employees less wage/salary reimburdement, pensions and social security costs. Financial income and expenses Financial income and expenses are recognised in the Income Statement based on the amounts that concern the financial year. Financial income and expenses include interest expenses, accounts payable and transactions in foreign currencies and surcharges and allowances under the tax prepayment scheme. Tax on net profit for the year Tax on net profit/loss for the year comprises current tax on expected taxable income of the year and the year's adjustment of deferred tax less the part of the tax of the year that relates to changes in equity. Current and deferred tax regarding changes in equity is recognised directly in equity. Balance Sheet Deposits Deposits are measured at cost. Receivables Receivables are measured at amortised cost which usually corresponds to the nominal value. The value is reduced by write-downs for expected bad debts. Impairment of accounts receivables past due is established on individual assessment of receivables. Prepayments Prepayments recognised in assets comprises prepaid costs regarding subsequent financial years. Cash and cash equivalents Cash and cash equivalents comprise cash at bank. Equity Equity comprises the working capital and a number of equity items that may be statutory or stipulated in the articles of association. Deferred tax Deferred tax and the associated adjustments for the year are determined according to the balance-sheet liability method as the tax base of all temporary differences between carrying amounts and the tax bases of assets and liabilities. Deferred tax assets, including the tax base of tax losses allowed for carryforward, are recognised at the value at which they are expected to be used, either by elimination in tax on future earnings or by set-off against deferred tax liabilities in enterprises within the same legal entity and jurisdiction. Deferred tax is measured on the basis of the tax rules and tax rates that will be effective under the legislation applicable at the balance sheet date when the deferred tax is expected to crystallise as current tax. Payables Payables are measured at amortised cost, which usually corresponds to the nominal value. Deferred income entered as liabilities Deferred income entered as liabilities consist of payments received regarding income in the subsequent financial years. Contingent assets and liabilities Contingent assets and liabilities are not recognised in the Balance Sheet but appear only in the notes.3. Contingent liabilities No contingent liabilities exist at the balance sheet date. 2. Employee benefits expense Wages and salaries 961.587 292.563 Social security contributions 2.272 757 963.859 293.320 Average number of employees 1 1 Contributed Retained capital earnings Total Equity 1 January 2023 50.000 -1.092.070 -1.042.070 Profit (loss) 0 331.424 331.424 Equity 31 December 2023 50.000 -760.646 -710.646 The share capital has remained unchanged for the last 5 years. 4. Collaterals and securities No securities or mortgages exist at the balance sheet date. 963859293320-1042070-710646-5000010920701388451586290The Annual Report of Pagero Danmark ApS for 2023 has been presented in accordance with the provisions of the Danish Financial Statements Act applying to enterprises of reporting class B with selection of few provisions from reporting class C. 337717153868494419241609749550005000500050001. Uncertainties relating to going concern The Company has lost its share capital, and are therefore subject to the company law. The Company has obtained a commitment from group entreprises on the financing of the operation for the next financial year, so the annual report is prepared under the asssumption of going concern. The Management expects that the company by own earnings will restore the capital. 45150943314243314244705310415606277667424592292970943720397-1092070-760646false323856338150924419241609749509878293096455354162613473560152873674851347035330869384182-192864-331424-4705312730, HerlevLyskær 3 CD2015-07-012024-03-043695193125074823ÅrsrapportJan-Olof OhlssonPagero Danmark ApSAzets Insight A/S2022-01-012022-12-31Herlev, 1632023-12-312023-01-01Development in activities and financial matters The Company's Income Statement of the financial year 1 January 2023 - 31 December 2023 shows a result of DKK 331.424 and the Balance Sheet at 31 December 2023 a balance sheet total of DKK 5.386.849 and an equity of DKK -710.646. The Company's principal activities The Company's principal activities consist in providing digital communication with business documents, including e-invoicing services and related activities. The Company's principal activities The Company's principal activities consist in providing digital communication with business documents, including e-invoicing services and related activities. Development in activities and financial matters The Company's Income Statement of the financial year 1 January 2023 - 31 December 2023 shows a result of DKK 331.424 and the Balance Sheet at 31 December 2023 a balance sheet total of DKK 5.386.849 and an equity of DKK -710.646. Post financial year events After the end of the financial year, no events have occurred which may change the financial position of the entity substantially. Capital resources The Company has lost its share capital, and are therefore subject to the Company Law. The Company has obtained a commitment from group entreprises on the financing of the operation for the next financial year, so the annual report is prepared under the asssumption of going concern. The Management expects that the company by own earnings will restore the capital.The Annual Report is presented in accordance with the Danish Financial Statements Act. In our opinion, the Financial Statements give a true and fair view of the assets, liabilities and financial position of the Company at 31 December 2023 and of the results of the Company's operations for the financial year 1 January 2023 - 31 December 2023. The conditions for not conducting an audit of the Financial Statement have been met. 2024-03-04Today, Management has considered and adopted the Annual Report of Pagero Danmark ApS for the financial year 1 January 2023 - 31 December 2023. In our opinion, the Management's Review includes a true and fair account of the matters addressed in the review. HerlevWe recommend that the Annual Report be adopted at the Annual General Meeting. Today, Management has considered and adopted the Annual Report of Pagero Danmark ApS for the financial year 1 January 2023 - 31 December 2023. The Annual Report is presented in accordance with the Danish Financial Statements Act. In our opinion, the Financial Statements give a true and fair view of the assets, liabilities and financial position of the Company at 31 December 2023 and of the results of the Company's operations for the financial year 1 January 2023 - 31 December 2023. In our opinion, the Management's Review includes a true and fair account of the matters addressed in the review. The conditions for not conducting an audit of the Financial Statement have been met. We recommend that the Annual Report be adopted at the Annual General Meeting. Herlev, 4 March 2024 Executive Board Jan-Olof Ohlsson Director Supervisory Board Jan-Olof Ohlsson Bengt Nilsson Medlem Medlem