33368127 2021-12-31 33368127 2022-12-31 33368127 2021-01-01 2021-12-31 fsa:RetainedEarningsMember 33368127 2022-01-01 2022-12-31 fsa:RetainedEarningsMember 33368127 2021-01-01 33368127 2022-01-01 33368127 2022-12-31 33368127 2022-12-31 iso4217:DKK xbrli:pure 33368127 2021-01-01 2021-12-31 33368127 2022-01-01 2022-12-31 33368127 2022-01-01 2022-12-31 1 33368127 2022-01-01 2022-12-31 4 33368127 2022-01-01 2022-12-31 3 33368127 2022-01-01 2022-12-31 2 33368127 2022-01-01 2022-12-31 1 33368127 2022-01-01 2022-12-31 1 33368127 2022-01-01 2022-12-31 2 Til kapitalejerne i Hotel dAngleterre ApS To the shareholders of Hotel dAngleterre ApS 2860 Søborg Buddingevej 312 9171779 9025815 -4541147 -4286063 120 122 17706616 47644782 17706616 47644782 -7445870 -8798551 -5898878 -2027850 386367 265722 Statsautoriseret revisor Statsautoriseret revisor <table xmlns="http://www.w3.org/1999/xhtml" style="border-collapse: collapse; width: 769px" ><tr><td style="width: 6%"></td><td style="width: 13%"></td><td style="width: 13%"></td><td style="width: 16%"></td><td style="width: 5%"></td><td style="width: 13%"></td><td style="width: 3%"></td><td style="width: 13%"></td><td style="width: 5%"></td><td style="width: 13%"></td></tr><tr><td Colspan = 1 style="text-align: left">17</td><td Colspan = 9 style="text-align: left">Koncernforhold</td></tr><tr><td Colspan = 1 style="border-bottom: 1px solid; text-align: left"></td><td Colspan = 9 style="border-bottom: 1px solid; text-align: left">Group relations</td></tr><tr><td Colspan = 10 style="border-top: 1px solid; text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 4 style=">Selskabet indgår i koncernregnskabet for The Remmen Foundation Property AB, Sweden, der kan rekvireres i Bolagsregisteret, Stockholm.</td><td Colspan = 1 style=">The Company is part of the Consolidated Financial Statements for The Remmen Foundation Property AB, and the financial statements are available at Bolagregistret i Stockholm.</td><td Colspan = 1 style="></td><td Colspan = 1 style="></td><td Colspan = 1 style="></td><td Colspan = 1 style="></td></tr></table> HOVED- OG NØGLETALSOVERSIGT FINANCIAL HIGHLIGHTS Nøgletalene er udarbejdet i overensstemmelse med den danske Finansanalytikerforenings online version af "Anbefalinger & Nøgletal". The ratios have been prepared in accordance with online version of "Recommendations & financial ratios" from The Danish Finance Analysts Society. Nøgletallene er beregnet således: The ratios have been calculated as follows: Afkast af investeret kapital = Return on invested capital = Resultat af primær drift * 100 Operating profit * 100 gns. investeret kapital Av. invested capital Soliditetsgrad = Solvency = Egenkapital ultimo * 100 Equity at year-end * 100 Samlede aktiver Total assets Forrentning af egenkapital = Return on equity = Adm. Direktør Bestyrelsesmedlem Bestyrelsesmedlem Bestyrelsesmedlem Bestyrelsesformand Periodeafgrænsningsposter Deferred income Periodeafgrænsningsposter, indregnet under forpligtelser, om-fatter modtagne indtægter/tilskud vedrørende de efterfølg-ende år. Deferred income comprises income/grants received rela-ting to subsequent years. Egenkapital Equity Ledelsens forslag til udbytte for regnskabsåret vises som en særskilt post under egenkapitalen. Managements proposed dividends for the financial year is disclosed as a separate item in equity. Andre finansielle indtægter og øvrige finansielle omkostninger Other financial income and other financial expenses Finansielle indtægter og omkostninger indregnes i resultat-opgørelsen med de beløb, der vedrører regnskabsåret. Finansielle indtægter og omkostninger omfatter renter, rea-liserede og urealiserede valutakursfortjenester og -tab, rea-liserede og urealiserede fortjenester og -tab ved salg af andre værdipapirer og kapitalandele, udbytter, amortiserede renter af leasingforpligtelser, amortisering af gæld til realkredit-institutter samt rentetillæg og rentegodtgørelse under aconto-skatteordningen. Financial income and expenses is recognised with amounts concerning the financial year. Financial income and expenses comprise interest, realised and unrealised exchange gains and losses, realised and unrealised gains and losses on sale of other securities and investments, dividends, amortised interest on lease commitments, amortisation of debt to mortgage credit institutions as well as interest surcharge and interest reimbursements under the Danish Tax Prepayment Scheme. Gældsforpligtelser Financial liabilities Finansielle forpligtelser indregnes ved låneoptagelsen til det modtagne provenu efter fradrag af afholdte låneomkost-ninger og andre omkostninger direkte foranlediget af låne-fremskaffelsen. I de efterfølgende perioder måles de finansiel-le forpligtelser til amortiseret kostpris svarende til den kapi-taliseret værdi ved anvendelse af den effektive rente, så forskellen mellem provenuet og den nominelle værdi ind-regnes i resultatopgørelsen over låneperioden. Financial liabilities are recognized when raising the loan at the proceeds received after deduction of borrowing costs, direclyt addressed by the loan. In subsequent periods, financial liabilities are measured at amortized cost equal to the capitalized value using the effective interest rate, so the difference between the proceeds and the nominal value is recognized in the income statement over the loan period. Prioritetsgæld er således målt til amortiseret kostpris, der for kontantlån svarer til lånets restgæld. For obligationslån svarer amortiseret kostpris til en restgæld beregnet som lånets underliggende kontantværdi på lånoptagelsestidspunktet re-guleret med en over afdragstiden foretaget amortisering af lånets kursregulering på optagelsestidspunktet. Mortgage debt hence is measured at amortized cost, which for cashloans equal the outstanding debt. For bondloans amortized cost corresponds to the outstanding debt, calculated as the loan´s underlying cash value at the date of obtaining the loan regulated with a loan value adjustments based on an ammortization, over the amortization period. Gældsforpligtelser i øvrigt er målt til amortiseret kostpris svar-ende til nominel værdi. Other liabilities other than provisions have been measured at amortised cost which corresponds to nominal value. Gældsforpligtelser i øvrigt er målt til amortiseret kostpris svar-ende til nominel værdi. Other liabilities other than provisions have been measured at amortised cost which corresponds to nominal value. Andre driftsindtægter Other operating income Andre driftsindtægter indeholder regnskabsposter af sekun-dær karakter i forhold til virksomhedens hovedaktivitet, herunder avance ved salg af anlægsaktiver og kompensation fra de statslige støtteordninger. Offentlige tilskud, f.eks. hjælpepakker, indregnes, når det er rimelig sikkert, at virksomheden overholder betingelserne for at modtage tilskuddet, og det er rimelig sikkert, at virk-somheden vil modtage tilskuddet. Tilskuddet indregnes syste-matisk i resultatopgørelsen over den periode, som det ved-rører eller straks, hvis tilskuddet ikke er betinget af afholdelse af fremtidige omkostninger eller investeringer. Offentlige til-skud indregnes som andre driftsindtægter, eller i balancen, så-fremt tilskuddet er givet til investering i et aktiv. Other operating income includes financial statement items of a secondary nature in relation to the primary activity of the enterprise, including profit on sale of fixed assets and compensation from state aid schemes. Public subsidies, e.g. compensations, are recognized when it is reasonably certain that the company will comply with the conditions for receiving the subsidy, and it is reasonably certain that the company will receive the subsidy. The grant is systematically recognized in the income statement over the period to which it relates or immediately if the grant is not conditional on future costs or investments. Government grants are recognized as other operating income, or in the balance sheet, if the grant is given for investment in an asset. <table xmlns="http://www.w3.org/1999/xhtml" style="border-collapse: collapse; width: 769px" ><tr><td style="width: 6%"></td><td style="width: 13%"></td><td style="width: 13%"></td><td style="width: 16%"></td><td style="width: 5%"></td><td style="width: 13%"></td><td style="width: 3%"></td><td style="width: 13%"></td><td style="width: 5%"></td><td style="width: 13%"></td></tr><tr><td Colspan = 1 style="text-align: left">13</td><td Colspan = 6 style="text-align: left">Periodeafgrænsningsposter (forpligtelser)</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">31/12 2022</td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">31/12 2021</td></tr><tr><td Colspan = 1 style="border-bottom: 1px solid; font-weight: bold; text-align: left"></td><td Colspan = 9 style="border-bottom: 1px solid; text-align: left">Deferred income (liabilities)</td></tr><tr><td Colspan = 10 style="border-top: 1px solid; font-weight: bold; text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="font-weight: bold; text-align: left"></td><td Colspan = 6 style="text-align: left">Modtagne tilskud</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">265.722</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">386.367</td></tr><tr><td Colspan = 1 style="font-weight: bold; text-align: left"></td><td Colspan = 9 style="text-align: left">Grants received</td></tr><tr><td Colspan = 10 style="font-weight: bold; text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="font-weight: bold; text-align: left"></td><td Colspan = 6 style="text-align: left">I ALT</td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">265.722</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">386.367</td></tr><tr><td Colspan = 1 style="font-weight: bold; text-align: left"></td><td Colspan = 9 style="text-align: left">Total</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-collapse: collapse; width: 769px" ><tr><td style="width: 6%"></td><td style="width: 13%"></td><td style="width: 13%"></td><td style="width: 16%"></td><td style="width: 5%"></td><td style="width: 13%"></td><td style="width: 3%"></td><td style="width: 13%"></td><td style="width: 5%"></td><td style="width: 13%"></td></tr><tr><td Colspan = 1 style="text-align: left">14</td><td Colspan = 9 style="text-align: left">Pantsætninger og</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">sikkerhedsstillelser</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">Assets charged and </td></tr><tr><td Colspan = 1 style="border-bottom: 1px solid; text-align: left"></td><td Colspan = 9 style="border-bottom: 1px solid; text-align: left">security</td></tr><tr><td Colspan = 10 style="border-top: 1px solid; text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 4 style=">Der er udstedt ejerpantebreve, nom. t.kr. 303.359, i selskabets grunde og bygninger med en balanceværdi på t.kr. 694.740. Til sikkerhed for selskabets gæld til kreditinstitut er der meddelt kreditinstituttet underpant i de udstedte ejerpantebreve. </td><td Colspan = 1 style=">Mortgage deed registered to the mortgagor, nominally DKK (th) 303,359, in the Companys land and buildings with a carrying amount of DKK (th) 694.740 has been issued. The mortgage deed registered were pledged by the credit institute as security for the debt to the credit institution.</td><td Colspan = 1 style="></td><td Colspan = 1 style="></td><td Colspan = 1 style="></td><td Colspan = 1 style="></td></tr></table> 66583506 95081927 29290000 24500000 -4778588 -1832594 17889135 17777480 17889135 17777480 PENGESTRØMSOPGØRELSE CASH FLOW STATEMENT Pengestrømsopgørelsen viser selskabets pengestrømme for året samt selskabets likvider ved årets udgang. The cash flow statement shows the Companys cash flows for the year as well as the Companys cash and cash equivalents at year-end. Pengestrømme fra driftsaktivitet er opgjort som årets resultat reguleret for ikke likvide driftsposter, betalte finansielle poster, selskabsskatter samt stigning og fald i varebehold-ninger, tilgodehavender fra salg og tjenesteydelser, gæld til leverandører af varer og tjenesteydelser og andre ændringer i driftskapitalen. Cash flows from operating activities have been calculated as profit or loss adjusted for non-cash operating items, financial income and expenses paid, corporation taxes as well as increase and decrease in inventories, trade receivables, trade payables and other changes in assets and liabilities other than provisions deriving from operations. Pengestrømme fra investeringsaktivitet omfatter betalinger i forbindelse med køb og salg af anlægsaktiver samt betalinger i forbindelse med køb og salg af virksomheder. Cash flows from investing activities comprise payments in connection with acquisition and sale of fixed assets as well as payments in connection with acquisition and divestment of companies. Pengestrømme fra finansieringsaktivitet omfatter betalinger fra optagelse og tilbagebetaling af langfristede gælds-forpligtelser samt ind- og udbetalinger til kapitalejere. Cash flows from financing activities comprise payments from inception and repayment of long-term liabilities other than provisions as well as payments made to and received from shareholders. Likvider omfatter likvide beholdninger samt driftskreditter hos kreditinstitutter, som indgår i selskabets likviditetsstyring og dermed er udsat for væsentlige ændringer i såvel positiv som negativ retning i løbet af året. Cash and cash equivalents comprise cash funds as well as operating credits at credit institutions included in the Company’s cash management and are thus exposed to significant changes in both positive and negative directions during the year. Udviklingen i selskabets aktiviteter og økonomiske forhold Development in the Companys activities and finances På trods af at starten af 2022 var påvirket af Covid-19 restriktioner endte 2022 med et nettoresultat på t.kr. 25.788, hvilket er en stigning fra et nettoresultat på t.kr. 262 i 2021. Da de lokale og internationale restriktioner blev ophævet i Q1 2022, vendte efterspørgslen tilbage og oversteg niveauet fra før Covid-19, dog med nyt forretningsmix, hvilket var positivt da ledelsen forventede at opnå samme niveau som i 2019, i 2022. Even though the beginning of 2022 was still affected by Covid-19 restrictions, 2022 ended with a net profit of DKK t. 25.788. This was an increase from a net profit of t. DKK 262 in 2021. As the local and international restrictions were lifted in Q1 2022, d’Angleterre saw business demand return to & exceed the pre-Covid-19 levels although with a new business mix, this was positive as the Management expected to reach the 2019 levels in 2022. Rekruttering forblev igennem 2022 en udfordring for ledelsen på dAngleterre, primært på grund af den hastigt tilbage-vendte efterspørgsel og markedets uforudsigelighed. De økonomiske resultater sammen med de årlige gæste- og med-arbejdertilfredshedsniveauer viser, at ledelsen, takket være fokus på langsigtet engagement i kvalitet, har navigeret succesfuldt igennem disse udfordringer. Høj inflation og stigende driftsomkostninger på energiområdet samt andre områder har også bidraget til usikkerheder. I 2022 blev der lagt stor vægt på intern træning og videreuddannelse for at støtte branchens genopretning. Dette medvirkede ikke blot til at styrke vores team, men også til at udstyre vores team med værktøjer til at imødekomme og forbedre vores gæsters op-levelse. Engagementet fra vores medarbejdere, samarbejdet mellem vores teams og den overordnede dAngleterre hold-ånd hjalp med at bane vejen for årets resultater. Throughout 2022, recruitment remained a challenge for the d’Angleterre Management, mainly due to the speed of the pickup and the unpredictability of the market. The financial results accompanied with the annual guest satisfaction and employee satisfaction levels show that Management has successfully navigated through these challenges, thanks to a focus on the long-term commit-ment on quality. High inflation and rising operational costs in energy and other areas, have also contributed to un-certainties. In 2022 a lot of effort was placed on internal training and further education to support the industry recovery. This helped not only to strengthen our teams, but also equipped our staff with the tools to be able to meet expectations and elevate our guests’ experiences. The commitment of our staff, cooperation among our teams and the overall d’Angleterre team spirit helped pave the way for this years’ results. Den forventede udvikling Outlook Når vi ser ind i 2023, er vi optimistiske i forhold til det fremtidige forretningsniveau og udviklingen på de interna-tionale markeder, derfor forudsiger ledelsen lignende forret-ningsniveau som i 2022. København har som destination yderligere styrket sin position og fortsætter med at vækste. Vi er dog forsigtige grundet fortsat stigende omkostninger og inflation, som ledelsen adresserer kontinuerligt. Nye kon-cepter, der blev lanceret i 2022, havde sit første fulde år og vækster endnu. Koncepterne vil fortsat udvikle sig i de kom-mende år. Marchal, vores 1* Michelin restaurant, fortsætter med at tilbyde det højeste serviceniveau og en unik oplevelse til gæsterne. I de kommende år vil ledelsen på dAngleterre fortsætte med at fokusere på bæredygtighed og gennemgå energieffektiviteten i hele virksomheden. Ledelsen udvikler også løbende nye koncepter. As we look into 2023, we are optimistic with the future business levels and the developments in the international markets, therefore Management is expecting similar activity level as in 2022. Copenhagen as a destination has further strengthened its position and continues to grow. We are however cautious regarding continued rising costs and inflation, and management addresses this con-tinuously. New concepts that were launched in 2022 had a first full year and continue to grow and will continue to develop in the coming years. Marchal, our 1* Michelin restaurant continues to offer the highest level of service and unique experience to its guests. In the coming years dAngleterre management will continue to focus on su-stainability and review the energy-efficiency throughout the business. Management is also developing further new concepts. GENERELT OM INDREGNING OG MÅLING RECOGNITION AND MEASUREMENT Regnskabet er udarbejdet med udgangspunkt i det historiske kostprisprincip. The financial statements have been prepared based on historical cost. Indtægterne indregnes i resultatopgørelsen i takt med, at de indtjenes. Herudover indregnes værdireguleringer af finan-sielle aktiver og forpligtelser, der måles til dagsværdi eller amortiseret kostpris. Endvidere indregnes i resultatopgørelsen alle omkostninger, der er afholdt for at opnå årets indtjening, herunder afskrivninger, nedskrivninger og hensatte forpligtel-ser samt tilbageførsler som følge af ændrede regnskabs-mæssige skøn af beløb, der tidligere har været indregnet i resultatopgørelsen. The income is recognised in the income statement as earned. Further to this, value adjustments of financial assets and liabilities measured at fair value or amortised cost are recognised. Furthermore, all costs incurred to earn the profit or loss for year have been recognised in the income statement, including ammortisation, depreciation, write-down and provisions as well as reversals as a consequence of changed accounting estimates of amounts previously recognised in the income statement. Aktiver indregnes i balancen, når det er sandsynligt, at frem-tidige økonomiske fordele vil tilflyde selskabet, og aktivets værdi kan måles pålideligt. Assets are recognised in the balance sheet when it is probable that future economic benefits will flow into the Company, and the value of the asset can be measured reliably. Forpligtelser indregnes i balancen, når det er sandsynligt, at fremtidige økonomiske fordele vil fragå selskabet, og forpligt-elsens værdi kan måles pålideligt. 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. Ved første indregning måles aktiver og forpligtelser til kost-pris. Efterfølgende måles aktiver og forpligtelser som beskrev-et for hver enkelt regnskabspost nedenfor. On initial recognition, assets and liabilities are measured at cost. Subsequently, assets and liabilities are measured as described below for each financial statement item. Visse finansielle aktiver og forpligtelser måles til amortiseret kostpris, hvorved der indregnes en konstant effektiv rente over løbetiden. Amortiseret kostpris opgøres som oprindelig kostpris med fradrag af afdrag og tillæg/fradrag af den akkumulerede afskrivning af forskellen mellem kostprisen og det nominelle beløb. Herved fordeles kurstab og -gevinst over løbetiden. Certain financial assets and liabilities are measured at amortised cost, by which a constant redemption yield is recognised over the term. Amortised cost is calculated as original cost less instalments and addition/deduction of the accumulated amortisation of the difference between cost and the nominal amount. Thereby, capital and exchange losses or gains are allocated over the term. Ved indregning og måling tages hensyn til forudsigelige tab og risici, der fremkommer, inden årsrapporten aflægges, og som be- eller afkræfter forhold, der eksisterer på balancedagen. On recognition and measurement, anticipated losses and risks that appear before presentation of the annual report and which confirm or invalidate affairs or conditions existing at the balance sheet date are considered. Som målevaluta benyttes danske kroner. Alle andre valutaer anses som fremmed valuta. The functional currency is Danish kroner, DKK. All other currencies are considered foreign currencies. VALUTAOMREGNING FOREIGN CURRENCY TRANSLATION Transaktioner i fremmed valuta er i årets løb omregnet til transaktionsdagens kurs. Hvis valutapositioner anses for sikring af fremtidige pengestrømme, indregnes værdiregu-leringerne direkte på egenkapitalen. During the year, transactions in foreign currencies have been translated applying the exchange rate at the transaction date. If currency positions are considered hedge of future cash flows, the value adjustments are recognised directly in equity. Tilgodehavender og gæld i fremmed valuta er indregnet til balancedagens kurs. Receivables and debt denominated in foreign currencies have been recognised at the exchange rate of the balance sheet date. Realiserede og urealiserede valutakursfortjenester og -tab er indregnet i resultatopgørelsen under andre finansielle indtægt-er og omkostninger. Realised and unrealised exchange gains and losses have been recognised in the income statement under other financial income and expenses. Periodeafgrænsningsposter Prepayments Periodeafgrænsningsposter, indregnet under aktiver, omfat-ter afholdte omkostninger vedrørende efterfølgende regn-skabsår. Prepayments comprise costs incurred relating to subsequent financial years. Likvide beholdninger Cash Likvide beholdninger omfatter indestående på bankkonti samt kontante beholdninger. Cash comprises bank deposits and cash balances. Immaterielle anlægsaktiver Intangible assets Immaterielle anlægsaktiver måles til kostpris med fradrag af akkumulerede afskrivninger. Intangible assets are measured at cost less accumulate amortisation. Kostprisen omfatter anskaffelsesprisen samt omkostninger direkte tilknyttet anskaffelsen indtil det tidspunkt, hvor aktiv-et er klar til at blive taget i brug. Cost comprises the acquisition price as well as costs directly related to the acquisition until the time when the asset is ready to be put into operation. Aktiverne afskrives lineært over deres forventede økonomiske brugstid: Assets are amortised on a straight-line basis over their estimated useful lives: Goodwill 15 år Goodwill Fortjeneste/tab ved salg er medtaget i resultatopgørelsen under bruttofortjeneste og andre driftsomkostninger. Profit/loss on sale has been included in the income statement under gross profit or loss and other operating expenses. Afskrivningsperioden på 15 år for goodwill er fastsat ud fra for-ventning til den forventede levetid. The straight line depreciations over 15 years has been assessed according to the expected lifetime of the goodwill. Der er ved fastlæggelse af afskrivningsperioderne ikke med-taget restværdi efter endt brug, da de immaterielle aktiver ikke bliver handlet på et aktivt og effektivt marked. As the intangible assets are not being traded in an active and effective market, no residual values after end of use are included when determining the depreciation period. Fastlæggelse af afskrivningsperioden for goodwill er sket som en samlet vurdering af den erhvervede goodwill herunder forventning til brand- og kundeloyalitet. The depreciation period for goodwill is determined as an overall assessment of the acquired goodwill, hereunder expectations to brand - and customers loyality. Varebeholdninger Inventories Varebeholdninger måles til kostpris efter FIFO-metoden. I tilfælde, hvor kostprisen overstiger nettorealisationsværdien, nedskrives til denne lavere værdi. Inventories are measured at cost according to the FIFO method. In the event of cost exceeding net realisable value, write-down is made to this lower value. Kostprisen for handelsvarer samt råvarer og hjælpematerialer omfatter købspris med tillæg af hjemtagelsesomkostninger. Cost of goods for resale as well as raw materials and consumables comprises purchase price plus landing costs. Nettorealisationsværdi for varebeholdninger opgøres som salgssum med fradrag af færdiggørelsesomkostninger og om-kostninger, der afholdes for at effektuere salget, og fast-sættes under hensyntagen til omsættelighed, ukurans og ud-vikling i forventet salgspris. Net realisable value of inventories is calculated as selling price less completion costs and costs incurred to execute sale and determined in consideration of marketability, obsolescence and development in anticipated selling price. Andre driftsomkostninger Other operating expenses Andre driftsomkostninger indeholder regnskabsposter af se-kundær karakter i forhold til virksomhedens hovedaktivitet, herunder tab ved salg af anlægsaktiver og omkostninger. Other operating expenses include financial statement items of a secondary nature in relation to the primary activity of the enterprise, including loss from sale of fixed asset. Materielle anlægsaktiver Property, plant and equipment Materielle anlægsaktiver måles til kostpris med fradrag af akkumulerede afskrivninger. Afskrivningsgrundlaget er kost-pris med fradrag af forventet restværdi efter afsluttet brugs-tid. Der afskrives ikke på grunde og kunst. Property, plant and equipment are measured at cost less accumulate amortisation and depreciation. The basis of amortisation and depreciation is cost less estimated residual value after the end of useful life. Land and art is not depreciated. Kostprisen omfatter anskaffelsesprisen samt omkostninger direkte tilknyttet anskaffelsen indtil det tidspunkt hvor aktivet er klar til at blive taget i brug. Cost comprises the acquisition price as well as costs directly related to the acquisition until the time when the asset is ready to be put into operation. Kostprisen på et samlet aktiv opdeles i separate bestanddele, der afskrives hver for sig, hvis brugstiden på de enkelte bestanddele er væsentlig forskellig. The costprice for an asset is divided into separate components, that are depreciated separately, if the useful life of the individual components is significantly different. Indtil tidspunktet, hvor aktivet er klar til at blive taget i brug, indregnes aktivet under, materielle anlægsaktiver under op-førsel. Until date, when the asset is ready to be used, it is included in the financial statement as fixed assets under preparation. Afskrivninger påbegyndes, når aktiverne er klar til ibrug-tagning. Aktiverne afskrives lineært baseret på følgende for-ventninger til brugstid og restværdier: Depreciation is initiated when the assets are ready to be taken into operation. Assets are depreciated on a straight-line basis over their estimated useful lives with following residual values: Brugstid Restværdier Useful lives Bygninger 10-50 år 0-30% Buildings 10-50 y. Andre anlæg, driftsmateriel og inventar 3-6 år 0% Other fixtures, etc. 3-6 y. Bygninger omfatter tillige tekniske installationer. Buildings include technical installation. Småaktiver med en levetid under et år er omkostningsført i resultatopgørelsen under eksterne omkostninger. Minor purchases with useful lives below one year have been recognised as an expense in the income statement in external expenses. Fortjeneste/tab ved salg eller udrangering er medtaget i resultatopgørelsen under bruttofortjeneste og andre drifts-omkostninger. Profit/loss on sale or retirement has been included in the income statement under gross profit or loss and other operating expenses. Hensættelser til udskudt skat Provision for deferred tax Udskudt skat måles efter den balanceorienterede gælds-metode. Der er hensat til udskudt skat med 22 % af alle mid-lertidige forskelle mellem regnskabsmæssig og skattemæssig værdi af aktiver og forpligtelser. Deferred tax is measured according to the liability method. Provision has been made for deferred tax by 22 % on all temporary differences between carrying amount and tax-based value of assets and liabilities. Skatteværdien af fremførselsberettigede skattemæssige und-erskud indgår i opgørelsen af den udskudte skat, såfremt det er sandsynligt, at underskuddene kan udnyttes. The tax-based values of tax losses carried forward are included in the statement of deferred tax if it is probable that the losses can be utilised. Udskudte skatteaktiver som ikke forventes udnyttet inden for en kortere årrække, er noteoplyst under noten for selskabs-skat og udskudt skat. Deferred tax assets which are not expected utilised within a few years have been disclosed in notes under corporation tax and deferred tax. <table xmlns="http://www.w3.org/1999/xhtml" style="border-collapse: collapse; width: 769px" ><tr><td style="width: 6%"></td><td style="width: 13%"></td><td style="width: 13%"></td><td style="width: 16%"></td><td style="width: 5%"></td><td style="width: 13%"></td><td style="width: 3%"></td><td style="width: 13%"></td><td style="width: 5%"></td><td style="width: 13%"></td></tr><tr><td Colspan = 1 style="text-align: left">11</td><td Colspan = 9 style="text-align: left">Virksomhedskapital</td></tr><tr><td Colspan = 1 style="border-bottom: 1px solid; text-align: left"></td><td Colspan = 9 style="border-bottom: 1px solid; text-align: left">Share capital</td></tr><tr><td Colspan = 10 style="border-top: 1px solid; text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 4 style="text-align: left">Virksomhedskapitalen består af 52.000 stk. anparter á kr. 1.000. Kapitalen er ikke opdelt i klasser.</td><td Colspan = 1 style=">The share capital consists of 52.000 certificates of DKK 1,000. The shares have not been divided into classes.</td><td Colspan = 1 style="></td><td Colspan = 1 style="></td><td Colspan = 1 style="></td><td Colspan = 1 style="></td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-collapse: collapse; width: 769px" ><tr><td style="width: 6%"></td><td style="width: 13%"></td><td style="width: 13%"></td><td style="width: 16%"></td><td style="width: 5%"></td><td style="width: 13%"></td><td style="width: 3%"></td><td style="width: 13%"></td><td style="width: 5%"></td><td style="width: 13%"></td></tr><tr><td Colspan = 1 style="text-align: left">2</td><td Colspan = 6 style="text-align: left">Personaleomkostninger</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">2022</td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">2021</td></tr><tr><td Colspan = 1 style="border-bottom: 1px solid; text-align: left"></td><td Colspan = 9 style="border-bottom: 1px solid; text-align: left">Staff costs</td></tr><tr><td Colspan = 10 style="border-top: 1px solid; text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 6 style="text-align: left">Gager og lønninger</td><td Colspan = 1 style="text-align: Right">78.931.479</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">52.671.152</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">Wages and salaries</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 6 style="text-align: left">Pensioner</td><td Colspan = 1 style="text-align: Right">4.758.799</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">3.553.901</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">Pensions</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 6 style="text-align: left">Andre omkostninger til social sikring</td><td Colspan = 1 style="text-align: Right">991.630</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">939.725</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">Other social security costs</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 6 style="text-align: left">Personaleomkostninger i øvrigt</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">4.578.562</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">3.163.969</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">Other staff costs</td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 6 style="text-align: left">I ALT</td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">89.260.470</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">60.328.747</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">TOTAL</td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">Det gennemsnitlige antal heltidsbeskæftigede har i regnskabsåret udgjort 122 mod 120 i sidste regnskabsår.</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">The average number of full-time employees has represented 122 in this financial year against 120 in the previous financial year.</td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">Det samlede vederlag til direktion og bestyrelse har i regnskabsåret udgjort kr. 3.050.224 mod 2.512.528 sidste år.</td></tr><tr><td Colspan = 1 style="font-weight: bold; text-align: left"></td><td Colspan = 9 style="text-align: left">The total remuneration of the Executive Board and Board of directors amounts to DKK 3.050.224 against DKK 2,512,528 last year.</td></tr><tr><td Colspan = 10 style="font-weight: bold; text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="font-weight: bold; text-align: left"></td><td Colspan = 9 style="text-align: left">I henhold til årsregnskabslovens § 98 b, stk. 3 er gage til direktion og bestyrelse oplyst samlet.</td></tr><tr><td Colspan = 1 style="font-weight: bold; text-align: left"></td><td Colspan = 9 style="text-align: left">Pursuant to section 98 b, subsection 3 in the danish Annual Accounts Act, remuneration to the Executive Board and the Board of directors </td></tr><tr><td Colspan = 1 style="font-weight: bold; text-align: left"></td><td Colspan = 9 style="text-align: left">is stated together.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-collapse: collapse; width: 769px" ><tr><td style="width: 6%"></td><td style="width: 13%"></td><td style="width: 13%"></td><td style="width: 16%"></td><td style="width: 5%"></td><td style="width: 13%"></td><td style="width: 3%"></td><td style="width: 13%"></td><td style="width: 5%"></td><td style="width: 13%"></td></tr><tr><td Colspan = 9 style="font-weight: bold; text-align: left">EGENKAPITALOPGØRELSE</td><td Colspan = 1 style="font-weight: bold; text-align: Right">22</td></tr><tr><td Colspan = 10 style="font-weight: bold; text-align: left">Statement of changes in equity</td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 5 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">Virksom-</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">Overført</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right"></td></tr><tr><td Colspan = 5 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">hedskapital</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">resultat</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">I ALT</td></tr><tr><td Colspan = 5 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">Share </td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="text-align: Right">Retained</td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="text-align: Right"></td></tr><tr><td Colspan = 5 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">capital</td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">earnings</td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">TOTAL</td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 4 style="text-align: left">Egenkapital pr. 1/1 2021</td><td Colspan = 1 style="text-align: Right">52.000.000</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">483.514.678</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">535.514.678</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">Equity at 1/1 2021</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 4 style="text-align: left">Overført via resultatdisponeringen</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">261.678</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">261.678</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">Transferred from distribution of profit</td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 4 style="text-align: left">Egenkapital pr. 1/1 2022</td><td Colspan = 1 style="text-align: Right">52.000.000</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">483.776.356</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">535.776.356</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">Equity at 1/1 2022</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 4 style="text-align: left">Overført via resultatdisponeringen</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">25.788.425</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">25.788.425</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">Transferred from distribution of profit</td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 4 style="text-align: left">EGENKAPITAL PR. 31/12 2022</td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">52.000.000</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">509.564.781</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">561.564.781</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">Equity at 31/12 2022</td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-collapse: collapse; width: 769px" ><tr><td style="width: 6%"></td><td style="width: 13%"></td><td style="width: 13%"></td><td style="width: 16%"></td><td style="width: 5%"></td><td style="width: 13%"></td><td style="width: 3%"></td><td style="width: 13%"></td><td style="width: 5%"></td><td style="width: 13%"></td></tr><tr><td Colspan = 1 style="text-align: left">7</td><td Colspan = 9 style="text-align: left">Anlægs- og afskrivningsoversigt,</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">immaterielle anlægsaktiver</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">List of fixed assets, amortisation and impairment,</td></tr><tr><td Colspan = 1 style="border-bottom: 1px solid; text-align: left"></td><td Colspan = 9 style="border-bottom: 1px solid; text-align: left">intangible assets</td></tr><tr><td Colspan = 10 style="border-top: 1px solid; text-align: left">&nbsp</td></tr><tr><td Colspan = 5 style="text-align: left"></td><td Colspan = 1 style="text-align: Center">Goodwill</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Center">I ALT</td><td Colspan = 1 style="text-align: Center"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 5 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Center">Goodwill</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Center">TOTAL</td><td Colspan = 1 style="text-align: Center"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Center">31/12 2021</td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 4 style="text-align: left">Kostpris pr. 1/1 2022</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">45.000.000</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">45.000.000</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">45.000.000</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">Cost at 1/1 2022</td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 4 style="text-align: left">KOSTPRIS PR. 31/12 2022</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">45.000.000</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">45.000.000</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">45.000.000</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">COST AT 31/12 2022</td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 4 style="text-align: left">Af- og nedskrivninger pr. 1/1 2022</td><td Colspan = 1 style="text-align: Right">32.728.767</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">32.728.767</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">29.728.767</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">Amortisation and impairment at 1/1 2022</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 4 style="text-align: left">Årets afskrivninger</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">3.000.000</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">3.000.000</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">3.000.000</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">Amortisation for the year</td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 4 style="text-align: left"> AF- OG NEDSKRIVNINGER PR. 31/12 2022</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">35.728.767</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">35.728.767</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">32.728.767</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">AMORTISATION AND IMPAIRMENT AT 31/12 2022</td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 4 style="text-align: left">REGNSKABSMÆSSIG VÆRDI PR. 31/12 2022</td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">9.271.233</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">9.271.233</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">12.271.233</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">CARRYING AMOUNT AT 31/12 2022</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-collapse: collapse; width: 769px" ><tr><td style="width: 6%"></td><td style="width: 13%"></td><td style="width: 13%"></td><td style="width: 16%"></td><td style="width: 5%"></td><td style="width: 13%"></td><td style="width: 3%"></td><td style="width: 13%"></td><td style="width: 5%"></td><td style="width: 13%"></td></tr><tr><td Colspan = 1 style="text-align: left">1</td><td Colspan = 6 style="text-align: left">Særlige poster</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">2022</td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">2021</td></tr><tr><td Colspan = 1 style="border-bottom: 1px solid; text-align: left"></td><td Colspan = 9 style="border-bottom: 1px solid; text-align: left">Special items</td></tr><tr><td Colspan = 10 style="border-top: 1px solid; text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 6 style="text-align: left">Kompensationer, statslige støtteordninger Covid-19</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">-2.186.831</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">21.284.024</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">Compensations, state aid schemes Covid-19</td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 6 style="text-align: left">I ALT</td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">-2.186.831</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">21.284.024</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">TOTAL</td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style=">Særlige poster er indregnet under andre driftsindtægter i 2021 og andre driftsomkostninger i 2022. Disse poster indgår i bruttofortjenesten.</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">Speciel items are recognized as other operating income ind 2021 and other cost in 2022. The items are included in gross profit.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-collapse: collapse; width: 769px" ><tr><td style="width: 6%"></td><td style="width: 13%"></td><td style="width: 13%"></td><td style="width: 16%"></td><td style="width: 5%"></td><td style="width: 13%"></td><td style="width: 3%"></td><td style="width: 13%"></td><td style="width: 5%"></td><td style="width: 13%"></td></tr><tr><td Colspan = 1 style="text-align: left">5</td><td Colspan = 9 style="text-align: left">Selskabsskat og udskudt skat</td></tr><tr><td Colspan = 1 style="border-bottom: 1px solid; text-align: left"></td><td Colspan = 9 style="border-bottom: 1px solid; text-align: left">Corporation tax and deferred tax</td></tr><tr><td Colspan = 7 style="border-top: 1px solid; text-align: left"></td><td Colspan = 1 style="text-align: Right">Ifølge</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 7 style="text-align: left"></td><td Colspan = 1 style="text-align: Right"> resultat-</td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="text-align: Right"></td></tr><tr><td Colspan = 3 style="text-align: left"></td><td Colspan = 2 style="text-align: Right">Selskabsskat</td><td Colspan = 1 style="text-align: Right">Udskudt skat</td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="text-align: Right">opgørelsen</td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 7 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">Acc. to the inc.</td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="text-align: Right"></td></tr><tr><td Colspan = 3 style="text-align: left"></td><td Colspan = 2 style="border-bottom: 1px solid; text-align: Right">Income taxes</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">Deferred tax</td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">statement</td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">2021</td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 2 style="text-align: left">Skyldig pr. 1/1 2022</td><td Colspan = 2 style="text-align: Right">0</td><td Colspan = 1 style="text-align: Right">-29.290.000</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">Payable at 1/1 2022</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 2 style="text-align: left">Skat af årets resultat</td><td Colspan = 2 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">4.790.000</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">4.790.000</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">4.670.000</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">Tax on profit for the year</td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 2 style="text-align: left">SKYLDIG PR. 31/12 2022</td><td Colspan = 2 style="border-bottom: 3px solid; text-align: Right">0</td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">-24.500.000</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">PAYABLE AT 31/12 2022</td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 6 style="text-align: left">SKAT AF ÅRETS RESULTAT</td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">4.790.000</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">4.670.000</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">TAX ON PROFIT FOR THE YEAR</td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">Den udskudte skat påhviler følgende aktiver og forpligtelser:</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">Deferred tax is incumbent upon the following assets and liabilities:</td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 6 style="text-align: left">Immaterielle anlægsaktiver</td><td Colspan = 1 style="text-align: Right">2.039.671</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">2.699.672</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">Intangible assets</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 6 style="text-align: left">Materielle anlægsaktiver</td><td Colspan = 1 style="text-align: Right">-56.444.138</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">-61.852.562</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">Tangible assets</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 6 style="text-align: left">Omsætningsaktiver</td><td Colspan = 1 style="text-align: Right">415.134</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">207.024</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">Current assets</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 6 style="text-align: left">Gældsforpligtelser</td><td Colspan = 1 style="text-align: Right">181.257</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">181.257</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">Liabilities other than provisions</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 6 style="text-align: left">Underskud til fremførsel</td><td Colspan = 1 style="text-align: Right">-13.414.577</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">-15.186.324</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">Unutilised losses</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 6 style="text-align: left">Ikke indregnede udskudte skatteaktiver</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">42.722.654</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">44.660.933</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">Unrecognized deferred tax assets</td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 6 style="text-align: left">I ALT</td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">-24.500.000</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">-29.290.000</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">TOTAL</td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style=">Udskudte skatteaktiver er målt til nettorealisationsværdien, og er baseret på ledelsens bedste skøn af muligheden for at udnytte underskud til fremførsel indenfor en 5 års periode. Ledelsen har på baggrund af opdaterede budgetter og forecast for de kommende år en positiv forventning til udnyttelsen af skatteaktivet.</td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style=">Deferred tax assets are measured at net realisable value, and are based on Managements best estimate of the possibility of utilizing losses carried forward within a 5 year period. The Management has positive expectations for the utilization of the tax asset on the basis of updated budgets and forecasts for the coming years.</td></tr></table> 60328747 89260470 535776356 561564781 9788849 11644543 19263096 33368127 mne47779 mne11673 Ledelsesberetningen indeholder efter vores opfattelse en retvisende redegørelse for de forhold beretningen omhandler. In our opinion the managements review includes a fair review about the matters the review deals with. Lucas Carl Christian Johansson 4541147 4286063 16953901 17636706 2021-12-31 40781492 38176764 12879802 14712396 8213773 10241623 2023-05-03 Søborg Revisors ansvar for revisionen af årsregnskabet Auditors responsibility for the Audit of the Financial Statements Vores mål er at opnå høj grad af sikkerhed for, om års-regnskabet som helhed er uden væsentlig fejlinformation, uanset om denne skyldes besvigelser eller fejl, og at afgive en revisionspåtegning med en konklusion. Høj grad af sikkerhed er et højt niveau af sikkerhed, men ikke en garanti for, at en revision, der udføres i overensstemmelse med internationale standarder om revision og de yderligere krav, der er gældende i Danmark, altid vil afdække væsentlig fejlinformation, når sådan findes. Fejlinformationer kan opstå som følge af besvigelser eller fejl og kan betragtes som væsentlige, hvis det med rimelighed kan forventes, at de enkeltvis eller samlet har indflydelse på de økonomiske beslutninger, som regnskabs-brugerne træffer på grundlag af årsregnskabet. Our objectives are to obtain reasonable assurance about whether the Financial Statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs and the additional requirements applicable in Denmark will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of Financial Statements. Som led i en revision, der udføres i overensstemmelse med internationale standarder om revision og de yderligere krav, der er gældende i Danmark, foretager vi faglige vurderinger og opretholder professionel skepsis under revisionen. Herudover: As part of an audit conducted in accordance with ISAs and the additional requirements applicable in Denmark, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: * Identificerer og vurderer vi risikoen for væsentlig fejlinfor-mation i årsregnskabet, uanset om denne skyldes besvigelser eller fejl, udformer og udfører revisionshandlinger som reaktion på disse risici samt opnår revisionsbevis, der er til-strækkeligt og egnet til at danne grundlag for vores kon-klusion. Risikoen for ikke at opdage væsentlig fejlinformation forårsaget af besvigelser er højere end ved væsentlig fejlinformation forårsaget af fejl, idet besvigelser kan omfatte sammensværgelser, dokumentfalsk, bevidste udeladelser, vildledning eller tilsidesættelse af intern kontrol. * Identify and assess the risks of material misstatement of the Financial Statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. * Opnår vi forståelse af den interne kontrol med relevans for revisionen for at kunne udforme revisionshandlinger, der er passende efter omstændigheder, men ikke for at kunne udtrykke en konklusion om effektiviteten af selskabets interne kontrol. * Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control. * Tager vi stilling til, om den regnskabspraksis, som er anvendt af ledelsen, er passende, samt om de regnskabsmæssige skøn og tilknyttede oplysninger, som ledelsen har udarbejdet, er rimelige. * Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by Management. DEN UAFHÆNGIGE REVISORS PÅTEGNINGER, fortsat INDEPENDENT AUDITORS REPORT, continued * Konkluderer vi, om ledelsens udarbejdelse af årsregnskabet på grundlag af regnskabsprincippet om fortsat drift er passende, samt om der på grundlag af det opnåede revisions-bevis er væsentlig usikkerhed forbundet med begivenheder eller forhold, der kan skabe betydelig tvivl om selskabets evne til at fortsætte driften. Hvis vi konkluderer, at der er en væsentlig usikkerhed, skal vi i vores revisionspåtegning gøre opmærksom på oplysninger herom i årsregnskabet eller, hvis sådanne oplysninger ikke er tilstrækkelige, modificere vores konklusion. Vores konklusioner er baseret på det revisions-bevis, der er opnået frem til datoen for vores revisionspå-tegning. Fremtidige begivenheder eller forhold kan dog med-føre, at selskabet ikke længere kan fortsætte driften. * Conclude on the appropriateness of Management’s use of the going concern basis of accounting in preparing the Financial Statements and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the Financial Statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Company to cease to continue as a going concern. * Tager vi stilling til den samlede præsentation, struktur og indhold af årsregnskabet, herunder noteoplysningerne, samt om årsregnskabet afspejler de underliggende transaktioner og begivenheder på en sådan måde, at der gives et retvisende billede heraf. * Evaluate the overall presentation, structure and contents of the Financial Statements, including the disclosures, and whether the Financial Statements represent the underlying transactions and events in a manner that gives a true and fair view. Vi kommunikerer med den øverste ledelse om blandt andet det planlagte omfang og den tidsmæssige placering af revision-en samt betydelige revisionsmæssige observationer, herunder eventuelle betydelige mangler i intern kontrol, som vi identi-ficerer under revisionen. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. DEN UAFHÆNGIGE REVISORS PÅTEGNINGER, fortsat INDEPENDENT AUDITORS REPORT, continued 4670000 4790000 <table xmlns="http://www.w3.org/1999/xhtml" style="border-collapse: collapse; width: 769px" ><tr><td style="width: 6%"></td><td style="width: 13%"></td><td style="width: 13%"></td><td style="width: 16%"></td><td style="width: 5%"></td><td style="width: 13%"></td><td style="width: 3%"></td><td style="width: 13%"></td><td style="width: 5%"></td><td style="width: 13%"></td></tr><tr><td Colspan = 1 style="text-align: left">16</td><td Colspan = 9 style="text-align: left">Nærtstående parter</td></tr><tr><td Colspan = 1 style="border-bottom: 1px solid; text-align: left"></td><td Colspan = 9 style="border-bottom: 1px solid; text-align: left">Related parties</td></tr><tr><td Colspan = 10 style="border-top: 1px solid; text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 4 style="text-align: left">Selskabets nærtstående parter omfatter følgende:</td><td Colspan = 1 style="text-align: left">Grundlag for bestemmende indflydelse:</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 4 style="text-align: left">The Companys related parties comprise the following:</td><td Colspan = 1 style="text-align: left">Basis of controlling influence:</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 4 style="text-align: left">Bestemmende indflydelse: </td><td Colspan = 1 style="text-align: left">Hovedaktionær/-anpartshaver</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 4 style="text-align: left">Controlling influence: </td><td Colspan = 1 style="text-align: left">Main shareholder</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 4 style="text-align: left">The Remmen Foundation Property AB</td><td Colspan = 1 style="text-align: left">The Remmen Foundation Property AB</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 4 style="text-align: left">Norre Vallgatan 70, 211 22 Malmø </td><td Colspan = 1 style="text-align: left">Norre Vallgatan 70, 211 22 Malmø </td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 4 style="text-align: left">Sverige</td><td Colspan = 1 style="text-align: left">Sweden</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 4 style="text-align: left">Remmen Stiftung von 1986, Landstrasse 97, 9494 Schaan, Liechtenstein, ejer af The Remmen Foundation Property AB</td><td Colspan = 1 style="text-align: left">Remmen Stiftung von 1986, Landstrasse 97, 9494 Schaan, Liechtenstein, owner of The Remmen Foundation Property AB</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 4 style="text-align: left">Øvrige nærtstående parter:</td><td Colspan = 1 style="text-align: left">Other related parties:</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 4 style="text-align: left">Lucas Carl Christian Johansson</td><td Colspan = 1 style="text-align: left">Lucas Carl Christian Johansson</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 4 style="text-align: left">Direktør</td><td Colspan = 1 style="text-align: left">Executive Manager</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 4 style="text-align: left">Else Marie Muderspack Remmen</td><td Colspan = 1 style="text-align: left">Else Marie Muderspack Remmen</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 4 style="text-align: left">Bestyrelsesmedlem, formand</td><td Colspan = 1 style="text-align: left">Board director, Chairman</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 4 style="text-align: left">Erik Kenneth Svorin</td><td Colspan = 1 style="text-align: left">Erik Kenneth Svorin</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 4 style="text-align: left">Bestyrelsesmedlem</td><td Colspan = 1 style="text-align: left">Board director</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 4 style="text-align: left">Mette Remmen Kristiansen</td><td Colspan = 1 style="text-align: left">Mette Remmen Kristiansen</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 4 style="text-align: left">Bestyrelsesmedlem</td><td Colspan = 1 style="text-align: left">Board director</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 4 style=">Der er ikke sket oplysning af transaktioner med nærtstående parter, da det er opfattelsen at alle transaktioner er sket på markedsmæssige vilkår.</td><td Colspan = 1 style=">No disclosures of transactions with related parties as Management believes that all transactions have been carried out on arms length basis.</td><td Colspan = 1 style="></td><td Colspan = 1 style="></td><td Colspan = 1 style="></td><td Colspan = 1 style="></td></tr></table> Bestyrelse og direktion har dags dato behandlet og godkendt årsrapporten for 1. januar - 31. december 2022 for Hotel dAngleterre ApS. The Board of directors and Executive Board have today discussed and approved the annual report for the financial year 1. January - 31. December 2022 of Hotel dAngleterre ApS. LEDELSESBERETNING 2022, fortsat 3 MANAGEMENTS REVIEW 2022, CONTINUED Hoved- og nøgletal Financial highlights Beløb i t.kr. 2022 Ge0eral Ge0eral Ge0eral Ge0eral Amounts in DKK 000 Resultatopgørelse Income statement Bruttofortjeneste 144.039 87.651 63.052 110.081 110.805 Gross profit/loss Resultat af primær drift 34.814 9.433 -7.268 15.495 15.653 Profit/loss from primary activities Finansielle poster, netto -4.236 -4.502 -4.649 -6.152 -8.788 Net financials Årets resultat 25.788 262 -16.103 8.028 17.726 Profit/loss for the year Balance Balance sheet Balancesum 811.068 791.549 794.205 828.405 829.735 Balance sheet total Investeringer i materielle anlægsaktiver 8.786 7.441 2.891 4.953 2.980 Investments in property, plant and equipment Egenkapital 561.565 535.776 535.515 551.617 543.589 Equity Nøgletal Ratios Afkast af investeret kapital 4,3 1,2 -0,9 1,9 1,9 Return on assets Soliditetsgrad 69,2 67,7 67,4 66,6 65,5 Solvency ratio Forrentning af egenkapital 4,7 0,0 -3,0 1,5 3,3 Return on equity Årsrapporten er udarbejdet i overensstemmelse med dansk regnskabslovgivning samt almindeligt anerkendt regnskabs-praksis. The annual report has been prepared in accordance with Danish financial statements legislation as well as generally accepted accounting principles. Årsrapporten aflægges efter årsregnskabslovens regnskabs-klasse C for mellemstore virksomheder. The annual report has been prepared in accordance with the reporting requirements of the Danish Financial Statements Act of class C enterprises for medium-sized enterprises. Anvendt regnskabspraksis er uændret i forhold til sidste år. The accounting policies have not been changed from last year. 39368 50248 255772461 249503528 207766454 195012024 Shpend Rasimi Vibeke Düring Reyes Jensen Else Marie Muderspack Remmen 0 Mette Remmen Kristiansen Erik Kenneth Svorin Else Marie Muderspack Remmen inforevision, Statsautoriseret Revisionsaktieselskab 19840844 29945539 724965311 715986382 Konklusion Opinion Vi har revideret årsregnskabet for Hotel dAngleterre ApS for regnskabsåret 1. januar - 31. december 2022, der omfatter anvendt regnskabspraksis, resultatopgørelse, balance, egen-kapitalopgørelse, pengestrømsopgørelse og noter. Årsregn-skabet udarbejdes efter årsregnskabsloven. We have audited the financial statements of Hotel dAngleterre ApS for the financial year 1. January to 31. December 2022, which comprise the accounting policies applied, the income statement, the balance sheet, statement of changes in equity, cash flow statement and notes. The financial statements are prepared in accordance under the Danish Financial Statements Act. Det er vores opfattelse, at årsregnskabet giver et retvisende billede af selskabets aktiver, passiver og finansielle stilling pr. 31. december 2022 samt af resultatet af selskabets aktiviteter og pengestrømme for regnskabsåret 1. januar - 31. december 2022 i overensstemmelse med årsregnskabsloven. In our opinion the financial statement give a true and fair view of the Companys financial position at 31. December 2022, and of the result of the Companys operations and cash flows for the financial year 1. January to 31. December 2022 in accordance with the Danish Financial Statements Act. 39368 50248 7441381 8785643 -339368 -50249 483776356 509564781 4904885 9003001 Ledelsens ansvar for årsregnskabet Managements responsibility for the Financial Statements Ledelsen har ansvaret for udarbejdelsen af et årsregnskab, der giver et retvisende billede i overensstemmelse med årsregnskabsloven. Ledelsen har endvidere ansvaret for den interne kontrol, som ledelsen anser for nødvendig for at ud-arbejde et årsregnskab uden væsentlig fejlinformation, uanset om denne skyldes besvigelser eller fejl. Management is responsible for the preparation of Finan-cial Statements that give a true and fair view in accordance with the Danish Financial Statements Act, and for such internal control as Management determines is necessary to enable the preparation of Financial State-ments that are free from material misstatement, whether due to fraud or error. DEN UAFHÆNGIGE REVISORS PÅTEGNINGER, fortsat INDEPENDENT AUDITORS REPORT, continued Ved udarbejdelsen af årsregnskabet er ledelsen ansvarlig for at vurdere selskabets evne til at fortsætte driften; at oplyse om forhold vedrørende fortsat drift, hvor dette er relevant; samt at udarbejde årsregnskabet på grundlag af regnskabs-princippet om fortsat drift, medmindre ledelsen enten har til hensigt at likvidere selskabet, indstille driften eller ikke har andet realistisk alternativ end at gøre dette. In preparing the Financial Statements, Management is responsible for assessing the Company’s ability to continue as a going concern, disclosing, as applicable, matters re-lated to going concern and using the going concern basis of accounting in preparing the Financial Statements unless Management either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so. 1050 København K Kongens Nytorv 34 4670000 4790000 -39368 -50248 -2260848 17579996 17579996 47525535 -13093799 -12804679 40380513 51548769 52000000 52000000 536281 1164983 941018 1886971 Værdiforringelse af immaterielle og materielle anlægsaktiver Impairment of intangible assets and property, plant and equipment Den regnskabsmæssige værdi af immaterielle og materielle anlægsaktiver gennemgås årligt for indikationer på værdi-forringelse, ud over det som udtrykkes ved de normale af-skrivninger. Hvis dette er tilfældet foretages der nedskrivning af hvert enkelt aktiv henholdsvis gruppe af aktiver til lavere genindvindingsværdi. The carrying amount of intangible assets and property plant and equipment is reviewed annually for indication of impairment for loss, apart from what is expressed by usual amortisation and depreciation. If this applies, impairment for loss is made of each asset or group of assets, respectively, to lower recoverable amount. Som genindvingsværdi anvendes den højeste værdi af forventet nettosalgspris og kapitalværdi. Kapitalværdi opgøres som nutidsværdien af de forventede nettopengestrømme fra anvendelsen af aktivet eller aktivgruppen. As recoverable amount, the higher of expected net selling price and net present value is applied. The net present value is calculated as the present value of the anticipated cash flows from the use of the asset or the group of assets. Årets nedskrivninger og tilbageførsler af tidligere års ned-skrivninger indregnes i resultatopgørelsen under af- og ned-skrivninger af materielle og immaterielle anlægsaktiver. Impairment for loss for the year and write down for impairment previous years are recognised in the income statement as amortisation, depreciation and impairment for loss of property, plant and equipment and intangible assets. Grundlag for konklusion Basis for opinion Vi har udført vores revision i overensstemmelse med internationale standarder om revision og de yderligere krav, der er gældende i Danmark. Vores ansvar ifølge disse standarder og krav er nærmere beskrevet i revisionspå-tegningens afsnit "Revisors ansvar for revisionen af årsregn-skabet". Vi er uafhængige af selskabet i overensstemmelse med International Ethics Standards Board for Accountants’ internationale retningslinjer for revisorers etiske adfærd (IESBA Code) og de yderligere etiske krav, der er gældende i Danmark, ligesom vi har opfyldt vores øvrige etiske for-pligtelser i henhold til disse krav og IESBA Code. Det er vores opfattelse, at det opnåede revisionsbevis er tilstrækkeligt og egnet som grundlag for vores konklusion. We conducted our audit in accordance with international Standards on Auditing (ISAs) and the additional require-ments applicable in Denmark. Our responsibilities under those standards and requirements are further described in the “Auditor’s Responsibilities for the Audit of the Financial Statements” section of our report. We are independent of the Company in accordance with the International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants (IESBA Code) and the additional ethical requirements applicable in Denmark, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the IESBA Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. <table xmlns="http://www.w3.org/1999/xhtml" style="border-collapse: collapse; width: 769px" ><tr><td style="width: 6%"></td><td style="width: 13%"></td><td style="width: 13%"></td><td style="width: 16%"></td><td style="width: 5%"></td><td style="width: 13%"></td><td style="width: 3%"></td><td style="width: 13%"></td><td style="width: 5%"></td><td style="width: 13%"></td></tr><tr><td Colspan = 1 style="text-align: left">15</td><td Colspan = 9 style="text-align: left">Kontraktlige forpligtelser</td></tr><tr><td Colspan = 1 style="border-bottom: 1px solid; text-align: left"></td><td Colspan = 9 style="border-bottom: 1px solid; text-align: left">Contractual obligations</td></tr><tr><td Colspan = 10 style="border-top: 1px solid; text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 4 style=">Selskabet har indgået aftaler om leje af lokaler, leje af driftsmidler, serviceydelser mv. Aftalerne har forskellige opsigelsesvarsler. Den samlede forpligtelse udgør ca. t.kr. 6.730.</td><td Colspan = 1 style=">The company has entered into lease agreements, rent of equipment, services etc. The agreements have different termination. The total commitment amounts to approx. DKK(th) 6,730.</td><td Colspan = 1 style="></td><td Colspan = 1 style="></td><td Colspan = 1 style="></td><td Colspan = 1 style="></td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-collapse: collapse; width: 852px" ><tr><td style="width: 8%"></td><td style="width: 5%"></td><td style="width: 19%"></td><td style="width: 13%"></td><td style="width: 12%"></td><td style="width: 2%"></td><td style="width: 12%"></td><td style="width: 2%"></td><td style="width: 13%"></td><td style="width: 2%"></td><td style="width: 12%"></td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: left">8</td><td Colspan = 9 style="text-align: left">Anlægs- og afskrivningsoversigt,</td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 9 style="text-align: left">materielle anlægsaktiver</td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 9 style="border-bottom: 1px solid; text-align: left">List of fixed assets, amort. Depreciations, tangible assets</td></tr><tr><td Colspan = 6 style="text-align: left"></td><td Colspan = 1 style="text-align: Center">Andre anlæg,</td><td Colspan = 1 style="text-align: Center"></td><td Colspan = 1 style="text-align: Center"></td><td Colspan = 1 style="text-align: Center"></td><td Colspan = 1 style="text-align: Center"></td></tr><tr><td Colspan = 4 style="text-align: left"></td><td Colspan = 1 style="text-align: Center">Grunde og</td><td Colspan = 1 style="text-align: Center"></td><td Colspan = 1 style="text-align: Center">driftsmateriel</td><td Colspan = 1 style="text-align: Center"></td><td Colspan = 1 style="text-align: Center"></td><td Colspan = 1 style="text-align: Center"></td><td Colspan = 1 style="text-align: Center"></td></tr><tr><td Colspan = 4 style="text-align: left"></td><td Colspan = 1 style="text-align: Center">bygninger</td><td Colspan = 1 style="text-align: Center"></td><td Colspan = 1 style="text-align: Center">og inventar</td><td Colspan = 1 style="text-align: Center"></td><td Colspan = 1 style="text-align: Center">I ALT</td><td Colspan = 1 style="text-align: Center"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 4 style="text-align: left"></td><td Colspan = 1 style="text-align: Center">Land and</td><td Colspan = 1 style="text-align: Center"></td><td Colspan = 1 style="text-align: Center">Other fixtures,</td><td Colspan = 1 style="text-align: Center"></td><td Colspan = 1 style="text-align: Center"></td><td Colspan = 1 style="text-align: Center"></td><td Colspan = 1 style="text-align: Center"></td></tr><tr><td Colspan = 4 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Center">buildings</td><td Colspan = 1 style="text-align: Center"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Center">etc.</td><td Colspan = 1 style="text-align: Center"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Center">TOTAL</td><td Colspan = 1 style="text-align: Center"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">31/12 2021</td></tr><tr><td Colspan = 11 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="text-align: left">Kostpris pr. 1/1 2022</td><td Colspan = 1 style="text-align: Right">1.000.320.010</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">47.180.706</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">1.047.500.716</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">1.042.302.310</td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 9 style="text-align: left">Cost at 1/1 2022</td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="text-align: left">Flyt til/fra andre poster</td><td Colspan = 1 style="text-align: Right">3.372.985</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">-3.443.353</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">-70.368</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">0</td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 9 style="text-align: left">Moved to/from other </td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="text-align: left">Tilgang i året</td><td Colspan = 1 style="text-align: Right">2.039.818</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">6.745.825</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">8.785.643</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">7.441.381</td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 9 style="text-align: left">Additions for the year</td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="text-align: left">Afgang i året</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">-2.242.975</td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 9 style="text-align: left">Disposals for the year</td></tr><tr><td Colspan = 11 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="text-align: left">KOSTPRIS PR. 31/12 2022</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">1.005.732.813</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">50.483.178</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">1.056.215.991</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">1.047.500.716</td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 9 style="text-align: left">COST AT 31/12 2022</td></tr><tr><td Colspan = 11 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="text-align: left">Af- og nedskrivninger pr. 1/1 2022</td><td Colspan = 1 style="text-align: Right">297.732.795</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">37.391.857</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">335.124.652</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">322.478.492</td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 9 style="text-align: left">Depreciation and impairment at 1/1 2022</td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="text-align: left">Flyt til/fra andre poster</td><td Colspan = 1 style="text-align: Right">2.061.667</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">-2.132.035</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">-70.368</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">0</td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 9 style="text-align: left">Moved to/from other </td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="text-align: left">Årets afskrivninger</td><td Colspan = 1 style="text-align: Right">11.198.667</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">3.578.813</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">14.777.480</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">14.889.135</td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 9 style="text-align: left">Depreciation for the year</td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="text-align: left">Afskrivninger afgang i året</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">0</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">-2.242.975</td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 9 style="text-align: left">Depreciations, disposals during the year</td></tr><tr><td Colspan = 11 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="text-align: left">AF- OG NEDSKRIVNINGER PR. 31/12 2022</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">310.993.129</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">38.838.635</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">349.831.764</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">335.124.652</td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 9 style="text-align: left">DEPRECIATION AND IMPAIRMENT AT 31/12 2022</td></tr><tr><td Colspan = 11 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 2 style="text-align: left">REGNSKABSMÆSSIG VÆRDI PR. 31/12 2022</td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">694.739.684</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">11.644.543</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">706.384.227</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">712.376.064</td></tr><tr><td Colspan = 2 style="text-align: left"></td><td Colspan = 9 style="text-align: left">CARRYING AMOUNT AT 31/12 2022</td></tr></table> 87651339 144039021 Årsrapport 12271233 9271233 702587215 694739684 318014 330922 8095398 9260381 inforevision, Statsautoriseret Revisionsaktieselskab 19216271 4553103 318014 330922 0 2186831 261678 25788425 261678 25788425 9433457 34814240 712376064 706384227 Årsrapporten indstilles til generalforsamlingens godkendelse. We recommend that the Annual Report be approved at the annual general meeting. 12754431 12754430 2022-12-31 2022-01-01 126620 119247 48006007 54491504 12754432 12754432 Revisionspåtegning 2860 Søborg Buddingevej 312 791548817 811068309 Regnskabsklasse C, mellemstor virksomhed Årsrapporten er aflagt i overensstemmelse med årsregn-skabsloven. The annual report has been prepared in accordance with the Danish Financial Statements Act. Det er vores opfattelse, at årsregnskabet giver et retvisende billede af selskabets aktiver, passiver og finansielle stilling pr. 31. december 2022 samt af resultatet af selskabets aktiviteter og pengestrømme for regnskabsåret 1. januar - 31. december 2022. In our opinion the financial statements give a true and fair view of the Companys financial position at 31. December 2022 and of the result of the Companys operation and cash flow for the financial year 1. January - 31. December 2022. 2023-05-03 2023-05-03 Likvide beholdninger Cash Likvide beholdninger omfatter indestående på bankkonti samt kontante beholdninger. Cash comprises bank deposits and cash balances. Personaleomkostninger Staff costs Personaleomkostninger omfatter løn og gager, inklusive feriepenge og pensioner samt andre omkostninger til social sikring m.v. til selskabets medarbejdere. I personaleomkost-ninger er fratrukket modtagne godtgørelser fra offentlige myndigheder. Staff costs include wages and salaries including holiday pay and pensions and other social security costs etc. To the Company´s employees. Staff costs are reduced with payments received from public authorities. Eksterne omkostninger External expenses Eksterne omkostninger omfatter salgs-, lokale-, administra-tionsomkostninger. External expenses comprise selling costs, facility costs and administrative expenses. Bruttofortjeneste Gross profit/loss Selskabet har foretaget et sammendrag af posterne "netto-omsætning", "vareforbrug og direkte omkostninger", "andre driftsindtægter" samt "eksterne omkostninger." The Company has aggregated the items "revenue", "other operating income", "change in inventories of finished goods/goods for resale and work in progress" as well as external expenses. Andre tilgodehavender, der er anlægsaktiver Other receivables (fixed assets) Andre tilgodehavender indregnet under anlægsaktiver om-fatter deposita, som er målt til amortiseret kostpris, hvilket sædvanligvis svarer til nominel værdi. I tilfælde hvor den regnskabsmæssige værdi overstiger genindvindingsværdien, nedskrives til denne lavere værdi. Årets nedskrivning indregn-es i resultatopgørelsen under nedskrivning af finansielle aktiv-er. Other receivables recognised under fixed assets comprise deposits measured at amortised cost, which usually corresponds to nominal amount. In events when the carrying amount exceeds the recoverable amount, impairment for loss is made to such lower value. Impairment for loss for the year is recognised in the income statement as impairment for loss of financial assets. Tilgodehavender Receivables Tilgodehavender måles til amortiseret kostpris, der sæd-vanligvis svarer til nominel værdi. Værdien reduceres med nedskrivning til imødegåelse af forventede tab efter en indi-viduel vurdering. Receivables are measured at amortised cost which usually corresponds to nominal value. The value is reduced by write-down for bad debt according to an individual assessment. Nettoomsætning Revenue Som indtægtskriterium anvendes leveringskriteriet, således at nettoomsætningen omfatter årets leverede omsætning. Nettoomsætningen ved salg indregnes i resultatopgørelsen, såfremt levering og risikoovergang til køber har fundet sted inden regnskabsårets udgang. Nettoomsætningen måles til dagsværdien ekskl. moms og med fradrag af afgivne rabatter. As income recognition criterion, the completed contract method is applied so that revenue comprises invoiced revenue for the year. Revenue from the sale is recognised in the income statement when delivery is made and risk has passed to the buyer before the end of the financial year. Revenue is measured at fair value excl. VAT and less granted goods and customer discounts. Skat af årets resultat og selskabsskat Tax on profit or loss for the year income taxes Skat af årets resultat udgør 22 % af det regnskabsmæssige resultat korrigeret for ikke indkomstskattepligtige og ikke fradragsberettigede poster. Tax on profit or loss for the year represents 22% of the book profit or loss adjusted for non-taxable and non-deductible items. Skat af årets resultat er sammensat af den forventede skat af årets skattepligtige indkomst reguleret for årets forskydning i udskudt skat. Ændring i udskudt skat som følge af ændring i skattesatser indregnes i resultatopgørelsen. Tax on profit or loss for the year consists of the anticipated tax portion of the taxable income for the year adjusted for the changes for the year in deferred tax. Changes in deferred taxes due to adjustments of tax rates is recognised in the income statement. Selskabsskat vedrørende regnskabsåret, som ikke er afregnet på balancedagen, klassificeres som selskabsskat under enten tilgodehavender eller gældsforpligtelser. Corporation tax relating to the financial year which has not been settled at the balance sheet date is to be classified as corporation tax in receivables or liabilities other than provisions. Selskabet er omfattet af acontoskatteordningen. Rentegodt-gørelse og rentetillæg er indregnet under finansielle ind-tægter og omkostninger. The Company is subject to the Danish Tax Prepayment Scheme. Interest reimbursement and interest surcharge have been recognised in financial income and expenses. Væsentligste aktiviteter Primary activities Hotel dAngleterre ApS hovedaktivitet er at drive hotel- og restaurationsvirksomhed. Hotel dAngleterre ApSs primary activities are to operate hotel- and restaurant activities. <table xmlns="http://www.w3.org/1999/xhtml" style="border-collapse: collapse; width: 769px" ><tr><td style="width: 6%"></td><td style="width: 13%"></td><td style="width: 13%"></td><td style="width: 16%"></td><td style="width: 5%"></td><td style="width: 13%"></td><td style="width: 3%"></td><td style="width: 13%"></td><td style="width: 5%"></td><td style="width: 13%"></td></tr><tr><td Colspan = 1 style="text-align: left">9</td><td Colspan = 9 style="text-align: left">Anlægsoversigt,</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">finansielle anlægsaktiver</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">List of fixed assets, amortisation and depreciation,</td></tr><tr><td Colspan = 1 style="border-bottom: 1px solid; text-align: left"></td><td Colspan = 9 style="border-bottom: 1px solid; text-align: left">fixed asset investments</td></tr><tr><td Colspan = 10 style="border-top: 1px solid; text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 4 style="text-align: left"> </td><td Colspan = 1 style="text-align: Center">Andre</td><td Colspan = 1 style="text-align: Center"></td><td Colspan = 1 style="text-align: Center"></td><td Colspan = 1 style="text-align: Center"></td><td Colspan = 1 style="text-align: Center"></td></tr><tr><td Colspan = 5 style="text-align: left"></td><td Colspan = 1 style="text-align: Center">tilgodehavender</td><td Colspan = 1 style="text-align: Center"></td><td Colspan = 1 style="text-align: Center">I alt</td><td Colspan = 1 style="text-align: Center"></td><td Colspan = 1 style="text-align: left"></td></tr><tr><td Colspan = 5 style="text-align: left"></td><td Colspan = 1 style="text-align: Center">Other</td><td Colspan = 1 style="text-align: Center"></td><td Colspan = 1 style="text-align: Center"></td><td Colspan = 1 style="text-align: Center"></td><td Colspan = 1 style="text-align: Center"></td></tr><tr><td Colspan = 5 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Center">receivables</td><td Colspan = 1 style="text-align: Center"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Center">Total</td><td Colspan = 1 style="text-align: Center"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Center">31/12 2021</td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 4 style="text-align: left">Kostpris pr. 1/1 2022</td><td Colspan = 1 style="text-align: Right">318.014</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">318.014</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">313.525</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">Cost 1/1 2022</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 4 style="text-align: left">Tilgang i året</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">12.908</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">12.908</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">4.489</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">Additions for the year</td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 4 style="text-align: left">KOSTPRIS PR. 31/12 2022</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">330.922</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">330.922</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">318.014</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">COST AT 31/12 2022</td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">REGNSKABSMÆSSIG</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 4 style="text-align: left">VÆRDI PR. 31/12 2022</td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">330.922</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">330.922</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">318.014</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">CARRYING AMOUNT AT 31/12 2022</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-collapse: collapse; width: 769px" ><tr><td style="width: 6%"></td><td style="width: 13%"></td><td style="width: 13%"></td><td style="width: 16%"></td><td style="width: 5%"></td><td style="width: 13%"></td><td style="width: 3%"></td><td style="width: 13%"></td><td style="width: 5%"></td><td style="width: 13%"></td></tr><tr><td Colspan = 1 style="text-align: left">12</td><td Colspan = 9 style="text-align: left">Langfristede gældsforpligtelser</td></tr><tr><td Colspan = 1 style="border-bottom: 1px solid; text-align: left"></td><td Colspan = 9 style="border-bottom: 1px solid; text-align: left">Long-term liabilities other than provisions</td></tr><tr><td Colspan = 10 style="border-top: 1px solid; text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 6 style="text-align: left">Gældsforpligtelser i alt:</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">31/12 2022</td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">31/12 2021</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">Total debt:</td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 6 style="text-align: left">Kreditinstitutter</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">207.766.456</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">220.520.886</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">Credit institutions</td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 6 style="text-align: left">I ALT</td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">207.766.456</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">220.520.886</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">TOTAL</td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">Gæld, der forfalder inden for et år:</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">Instalments next financial year:</td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 6 style="text-align: left">Kreditinstitutter</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">12.754.432</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">12.754.432</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">Credit institutions</td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 6 style="text-align: left">I ALT</td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">12.754.432</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">12.754.432</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">TOTAL</td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">Gæld, der forfalder efter 5 år:</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">Debt outstanding after 5 years:</td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 6 style="text-align: left">Kreditinstitutter</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">143.994.304</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">156.748.734</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">Credit institutions</td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 6 style="text-align: left">I ALT</td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">143.994.304</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">156.748.734</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">TOTAL</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-collapse: collapse; width: 769px" ><tr><td style="width: 6%"></td><td style="width: 13%"></td><td style="width: 13%"></td><td style="width: 16%"></td><td style="width: 5%"></td><td style="width: 13%"></td><td style="width: 3%"></td><td style="width: 13%"></td><td style="width: 5%"></td><td style="width: 13%"></td></tr><tr><td Colspan = 1 style="text-align: left">4</td><td Colspan = 6 style="text-align: left">Øvrige finansielle omkostninger</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">2022</td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">2021</td></tr><tr><td Colspan = 1 style="border-bottom: 1px solid; text-align: left"></td><td Colspan = 9 style="border-bottom: 1px solid; text-align: left">Other financial expenses</td></tr><tr><td Colspan = 10 style="border-top: 1px solid; text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 6 style="text-align: left">Finansielle omkostninger i øvrigt</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">4.286.063</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">4.541.147</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">Other financial expenses</td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 6 style="text-align: left">I ALT</td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">4.286.063</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">4.541.147</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">TOTAL</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-collapse: collapse; width: 769px" ><tr><td style="width: 6%"></td><td style="width: 13%"></td><td style="width: 13%"></td><td style="width: 16%"></td><td style="width: 5%"></td><td style="width: 13%"></td><td style="width: 3%"></td><td style="width: 13%"></td><td style="width: 5%"></td><td style="width: 13%"></td></tr><tr><td Colspan = 1 style="text-align: left">3</td><td Colspan = 6 style="text-align: left">Andre finansielle indtægter</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">2022</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">2021</td></tr><tr><td Colspan = 1 style="border-bottom: 1px solid; text-align: left"></td><td Colspan = 9 style="border-bottom: 1px solid; text-align: left">Other financial income</td></tr><tr><td Colspan = 10 style="border-top: 1px solid; text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 6 style="text-align: left">Renteindtægter, tilknyttede virksomheder</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">50.248</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">39.368</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">Interest income, group enterprises</td></tr><tr><td Colspan = 10 style="text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 6 style="text-align: left">I ALT</td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">50.248</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">39.368</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">TOTAL</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-collapse: collapse; width: 769px" ><tr><td style="width: 6%"></td><td style="width: 13%"></td><td style="width: 13%"></td><td style="width: 16%"></td><td style="width: 5%"></td><td style="width: 13%"></td><td style="width: 3%"></td><td style="width: 13%"></td><td style="width: 5%"></td><td style="width: 13%"></td></tr><tr><td Colspan = 1 style="text-align: left">10</td><td Colspan = 6 style="text-align: left">Periodeafgrænsningsposter (aktiver)</td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">31/12 2022</td><td Colspan = 1 style="text-align: Right"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">31/12 2021</td></tr><tr><td Colspan = 1 style="border-bottom: 1px solid; font-weight: bold; text-align: left"></td><td Colspan = 9 style="border-bottom: 1px solid; text-align: left">Prepayments (assets)</td></tr><tr><td Colspan = 10 style="border-top: 1px solid; font-weight: bold; text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="font-weight: bold; text-align: left"></td><td Colspan = 6 style="text-align: left">Forsikringer, kontingenter m.v.</td><td Colspan = 1 style="text-align: Right">396.875</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">223.901</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">Insurance, subscription fees, etc.</td></tr><tr><td Colspan = 1 style="font-weight: bold; text-align: left"></td><td Colspan = 6 style="text-align: left">Software</td><td Colspan = 1 style="text-align: Right">153.565</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="text-align: Right">10.806</td></tr><tr><td Colspan = 1 style="text-align: left"></td><td Colspan = 9 style="text-align: left">Software</td></tr><tr><td Colspan = 1 style="font-weight: bold; text-align: left"></td><td Colspan = 6 style="text-align: left">Øvrige periodiserede omkostninger </td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">1.336.531</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 1px solid; text-align: Right">706.310</td></tr><tr><td Colspan = 1 style="font-weight: bold; text-align: left"></td><td Colspan = 9 style="text-align: left">Other prepaid costs</td></tr><tr><td Colspan = 10 style="font-weight: bold; text-align: left">&nbsp</td></tr><tr><td Colspan = 1 style="font-weight: bold; text-align: left"></td><td Colspan = 6 style="text-align: left">I ALT</td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">1.886.971</td><td Colspan = 1 style="text-align: left"></td><td Colspan = 1 style="border-bottom: 3px solid; text-align: Right">941.018</td></tr><tr><td Colspan = 1 style="font-weight: bold; text-align: left"></td><td Colspan = 9 style="text-align: left">Total</td></tr></table> 12271233 9271233 4541147 4286063 8095398 9260381 791548817 811068309 207766454 195012024 Hotel dAngleterre ApS 838780 0 København K 2021-01-01 4931678 30578425 4489 12908 -126620 -119247 1497921 1548170 Udtalelse om ledelsesberetningen Statement on the Management’s review Ledelsen er ansvarlig for ledelsesberetningen. Management is responsible for Management’s Review. Vores konklusion om årsregnskabet omfatter ikke ledelses-beretningen, og vi udtrykker ingen form for konklusion med sikkerhed om ledelsesberetningen. Our opinion on the Financial Statements does not cover Management’s Review, and we do not express any form of assurance conclusion thereon. I tilknytning til vores revision af årsregnskabet er det vores ansvar at læse ledelsesberetningen og i den forbindelse over-veje, om ledelsesberetningen er væsentlig inkonsistent med årsregnskabet eller vores viden opnået ved revisionen eller på anden måde synes at indeholde væsentlig fejlinformation. In connection with our audit of the Financial Statements, our responsibility is to read Management’s Review and, in doing so, consider whether Management’s Review is materially inconsistent with the Financial Statements or our knowledge obtained during the audit, or otherwise appears to be materially misstated. Vores ansvar er derudover at overveje, om ledelsesberet-ningen indeholder krævede oplysninger i henhold til årsregn-skabsloven. Moreover, it is our responsibility to consider whether Management’s Review provides the information required under the Danish Financial Statements Act. Baseret på det udførte arbejde er det vores opfattelse, at ledelsesberetningen er i overensstemmelse med årsregn-skabet og er udarbejdet i overensstemmelse med årsregn-skabslovens krav. Vi har ikke fundet væsentlig fejlinformation i ledelsesberetningen. Based on the work we have performed, we conclude that Management’s Review is in accordance with the Financial Statements and has been prepared in accordance with the requirements of the Danish Financial Statement Acts. We did not identify any material misstatement of Management’s Review.