358477742015-01-012015-12-31358477742015-01-012015-12-31Direktionsmedlem 1358477742015-01-012015-12-31Direktionsmedlem 2358477742015-01-012015-12-31Bestyrelsesmedlem 1358477742015-01-012015-12-31Bestyrelsesmedlem 2358477742015-01-012015-12-31Bestyrelsesmedlem 3358477742015-01-012015-12-31Bestyrelsesmedlem 4358477742015-01-012015-12-31Bestyrelsesmedlem 5358477742015-12-31358477742014-12-31358477742014-01-012014-12-31358477742015-01-012015-12-31fsa:CompletedDevelopmentProjectsMember358477742015-01-012015-12-31fsa:DevelopmentProjectsInProgressMember358477742014-01-012014-12-31fsa:DevelopmentProjectsInProgressMember358477742015-12-31fsa:CompletedDevelopmentProjectsMember358477742015-12-31fsa:DevelopmentProjectsInProgressMember358477742014-12-31fsa:DevelopmentProjectsInProgressMember358477742015-12-31fsa:FixturesFittingsToolsAndEquipmentMember358477742014-12-31fsa:FixturesFittingsToolsAndEquipmentMember358477742015-12-31fsa:LeaseholdImprovementsMember358477742014-12-31fsa:LeaseholdImprovementsMember358477742015-01-012015-12-31fsa:FixturesFittingsToolsAndEquipmentMember358477742014-01-012014-12-31fsa:FixturesFittingsToolsAndEquipmentMember358477742015-01-012015-12-31fsa:LeaseholdImprovementsMember358477742014-01-012014-12-31fsa:LeaseholdImprovementsMember358477742015-12-31fsa:OtherLongtermPayablesMember358477742015-01-012015-12-31fsa:RetainedEarningsMember358477742014-01-012014-12-31fsa:RetainedEarningsMember358477742015-01-012015-12-31fsa:RetainedEarningsMember358477742014-01-012014-12-31fsa:RetainedEarningsMember358477742015-12-31fsa:ContributedCapitalMember358477742014-12-31fsa:ContributedCapitalMember358477742015-12-31fsa:RetainedEarningsMember358477742014-12-31fsa:RetainedEarningsMember358477742015-12-31Kapitalklasse 01358477742015-12-31fsa:OtherReceivablesMember358477742014-12-31fsa:OtherReceivablesMember358477742015-01-012015-12-31Revisionsvirksomhed 01358477742015-01-012015-12-31Revisor 01iso4217:DKKsharesThe Company’s object is to operate as a lessor of baby products by way of a circular on-line subscription service and other activities related thereto.A loss of DKK 1.964k was realised for the financial year. This performance is as expected. 2015 was the Company’s second financial year which is why it remained affected by development and start-up costs. Management expects a profit from 2017.No events have occurred after the balance sheet date to this date which would influence the evaluation of this annual report.Vigga Louise SvenssonPeter SvenssonThe Board of Directors and the Executive Board have today considered and approved the annual report of Vigga.us A/S for the financial year 01.01.2015 - 31.12.2015.The annual report is presented in accordance with the Danish Financial Statements Act.We recommend the annual report for adoption at the Annual General Meeting.We believe that the management commentary contains a fair review of the affairs and conditions referred to therein.Jesper SøgaardHelene MarkThomas HøgenhavenVigga Louise SvenssonPeter SvenssonChairman91183748131068210154823077856817797154664566408561128177887576661846778332794588382554310317548087260287972671489118374813454429334602747203707171865106595224815626923746018942058667313829112754165149584331832167592795574623429182904126961414742060915813045125514-910111-366672-2415587-946403-2545429-971759-1964272-76805210470125592801477527003122115382This annual report has been presented in accordance with the provisions of the Danish Financial Statements Act governing reporting class B enterprises with addition of certain provisions for reporting class C.Assets are recognised in the balance sheet when it is probable as a result of a prior event that future economic benefits will flow to the Entity, and the value of the asset can be measured reliably. Liabilities are recognised in the balance sheet when the Entity has a legal or constructive obligation as a result of a prior event, and it is probable that future economic benefits will flow out of the Entity, and the value of the liability can be measured reliably. On initial recognition, assets and liabilities are measured at cost. Measurement subsequent to initial recognition is effected as described below for each financial statement item. Anticipated risks and losses that arise before the time of presentation of the annual report and that confirm or invalidate affairs and conditions existing at the balance sheet date are considered at recognition and measurement. Income is recognised in the income statement when earned, whereas costs are recognised by the amounts attributable to this financial year.Intellectual property rights etc comprise development projects completed and in progress with related intellectual property rights and acquired intellectual property rights. Development projects on clearly defined and identifiable products and processes, for which the technical rate of utilisation, adequate resources and a potential future market or development opportunity in the enterprise can be established, and where the intention is to manufacture, market or apply the product or process in question, are recognised as intangible assets. Other development costs are recognised as costs in the income statement as incurred. Cost comprises the acquisition price, costs directly attributable to the acquisition and preparation costs of the asset until the time when it is ready to be put into operation. Completed development projects are amortised on a straight-line basis using the estimated useful lives of the assets. The amortisation period is 3-5 years. For development projects protected by intellectual property rights, the maximum amortisation period is the remaining duration of the relevant rights. Development projects are written down to the lower of recoverable amount and carrying amount. Grants received to purchase intangible assets Grants received for the funding of assets are recognised as deferred income under short-term payables and are recognised as income concurrently with the amortisation of the intangible assets to which such grants relate. Other fixtures and fittings, tools and equipment and leasehold improvement are measured at cost less accumulated depreciation and impairment losses. Cost comprises the acquisition price, costs directly attributable to the acquisition and preparation costs of the asset until the time when it is ready to be put into operation.. The basis of depreciation is cost less estimated residual value after the end of useful life. Straight-line depreciation is made on the basis of the following estimated useful lives of the assets: Other fixtures and fittings, tools and equipment 3-5 years Leasehold improvement 5 years Other fixtures and fittings, tools and equipment also include inventories of children’s clothes subject to circular leasing over an estimated multi-annual period. Cost consists of the purchase price plus delivery costs etc. Inventories of clothes are depreciated on a straight-line basis over the estimated useful life which is determined based on Management's assessment and experience, typically over a period of three years. Property, plant and equipment are written down to the lower of recoverable amount and carrying amount. Receivables are measured at amortised cost, usually equalling nominal value less write-downs for bad and doubtful debts. Receivables are measured at amortised cost, usually equalling nominal value less write-downs for bad and doubtful debts. Deferred tax is recognised on all temporary differences between the carrying amount and tax-based value of assets and liabilities, for which the tax-based value of assets is calculated based on the planned use of each asset. Deferred tax assets, including the tax base of tax loss carryforwards, are recognised in the balance sheet at their estimated realisable value, either as a set-off against deferred tax liabilities or as net tax assets. Prepayments comprise incurred costs relating to subsequent financial years. Prepayments are measured at cost. Cash comprises cash in hand and bank deposits. 1135353-113535359225011353530543103-25152825152819723757383311052068286189854242234-217567-1231-22548-113821633621410Other financial liabilities are measured at amortised cost, which usually corresponds to nominal value.Deferred income comprises received income for recognition in subsequent financial years. Deferred income is measured at cost. Grants received to purchase intangible assets Grants received for the funding of assets are recognised as deferred income under short-term payables and are recognised as income concurrently with the amortisation of the intangible assets to which such grants relate. Revenue from the sale of manufactured goods and goods for resale is recognised in the income statement when delivery is made and risk has passed to the buyer. Revenue is recognised net of VAT, duties and sales discounts and is measured at fair value of the consideration fixed. Other external expenses include expenses relating to the Entity’s ordinary activities, including expenses for premises, stationery and office supplies, marketing costs, etc. This item also includes write-downs of receivables recognised in current assets. Cost of sales comprises costs of sales for the financial year measured at cost. Other financial income comprises dividends etc received on other investments, interest income, including interest income on receivables from group enterprises, net capital gains on securities, payables and transactions in foreign currencies, amortisation of financial assets as well as tax relief under the Danish Tax Prepayment Scheme etc. Other financial expenses comprise interest expenses, including interest expenses on payables to group enterprises, net capital losses on securities, payables and transactions in foreign currencies, amortisation of financial liabilities as well as tax surcharge under the Danish Tax Prepayment Scheme etc. Tax for the year, which consists of current tax for the year and changes in deferred tax, is recognised in the income statement by the portion attributable to the profit for the year and recognised directly in equity by the portion attributable to entries directly in equity. The Entity is jointly taxed with parent company, as administration company. The current Danish income tax is allocated among the jointly taxed entities proportionally to their taxable income (full allocation with a refund concerning tax losses). Staff costs comprise salaries and wages as well as social security contributions, pension contributions, etc for entity staff. Amortisation, depreciation and impairment losses relating to intangible assets and property, plant and equipment comprise amortisation, depreciation and impairment losses for the financial year, calculated on the basis of the residual values and useful lives of the individual assets and impairment testing. Grants received for the funding of assets and recognised as prepayments are recognised as income concurrently with amortisation and depreciation and are offset against amortisation and depreciation made. 514958182117399040203707015800031300017186510659522015-12-312015-01-012016-05-2335847774Vigga.us A/S2014-05-09Copenhagenvigga.us2016-05-23Jesper SøgaardIn our opinion, the financial statements give a true and fair view of the Entity’s financial position at 31.12.2015 and of the results of its operations for the financial year 01.01.2015 - 31.12.2015.2016-04-27Copenhagen NGross profit or loss comprises revenue, other operating income, cost of sales and external expenses. The Company participates in a Danish joint taxation arrangement in which Rønsholdt Svensson Holding ApS serves as the administration company. According to the joint taxation provisions of the Danish Corporation Tax Act, the Company is therefore liable from the financial year 2014 alternativly for income taxes etc for the jointly taxed companies and alternativly for obligations, if any, relating to the withholding of tax on interest, royalties and dividend for the jointly taxed companies. Deferred tax includes intangible assets, property, plant and equipment, prepayments and an unused tax loss carryforward. 33963556Deloitte Statsautoriseret RevisionspartnerselskabKindhestegade 4700 NæstvedDenmark55 72 22 58883825543103184278013975046645664085611626722026944598802598802-5361301428142313829112754161463603783251-1964272-76805210930085773624124682369581157203707-1964272-768052-1964272-768052-1964272-768052598802598802-5361301428142237746174722Share capital598802598802Management is responsible for the preparation of financial 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 statements that are free from material misstatement, whether due to fraud or error. Our responsibility is to express an opinion on the financial statements based on our audit. We conducted our audit in accordance with International Standards on Auditing and additional requirements under Danish audit regulation. This requires that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatements of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation of financial statements that give a true and fair view 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 entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by Management, as well as the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.Our audit has not resulted in any qualification. In our opinion, the financial statements give a true and fair view of the Company’s financial position at 31.12.2015 and of the results of its operations for the financial year 01.01.2015 - 31.12.2015 in accordance with the Danish Financial Statements Act. Without modifying our opinion, we refer to note 1 to the financial statements in which Management has specified the conditions for the Entity’s ability to continue as a going concern and so stated the reasons why the Entity’s financial statements have been prepared applying the principle of going concern. Pursuant to the Danish Financial Statements Act, we have read the management commentary. We have not performed any further procedures in addition to the audit of the financial statements. On this basis, it is our opinion that the information provided in the management commentary is consistent with the financial statements. Prepayments received from customers comprise amounts received from customers prior to delivery of the goods agreed or completion of the service agreed. Årsrapport17548087260287972671488838255431039118374813Regnskabsklasse BTo the owners of Vigga.us A/SWe have audited the financial statements of Vigga.us A/S for the financial year 01.01.2015 - 31.12.2015, which comprise the accounting policies, income statement, balance sheet, statement of changes in equity and notes. The financial statements are prepared in accordance with the Danish Financial Statements Act. Management is aware that the Entity’s ability to continue as a going concern will require further credit facilities. It is possible for the Entity to arrange for further credit facilities that will cover its cash needs for at least 12 months after the balance sheet date. Management is presenting the annual report on a going concern basis. Næstved2016-04-270Strunenseegade15A, 2. mf.2200Copenhagen N33963556Deloitte Statsautoriseret RevisionspartnerselskabKindhestegade4-64700NæstvedJesper Hartmann OlesenState Authorised Public Accountant598802598802On initial recognition, foreign currency transactions are translated applying the exchange rate at the transaction date. Receivables, payables and other monetary items denominated in foreign currencies that have not been settled at the balance sheet date are translated using the exchange rate at the balance sheet date. Exchange differences that arise between the rate at the transaction date and the one in effect at the payment date, or the rate at the balance sheet date are recognised in the income statement as financial income or financial expenses. Property, plant and equipment, intangible assets, inventories and other non-monetary assets that have been purchased in foreign currencies are translated using historical rates. Other operating income comprises income of a secondary nature as viewed in relation to the Entity’s primary activities, including rental income and gains from the sale of intangible assets and property, plant and equipment. Grants covering expenses taken to profit or loss are recognised in the income statement based on separate project financial statements and included in other operating income.RevisionspåtegningThe accounting policies applied for these financial statements are consistent with those applied last year.