34624704 2024-01-01 2024-12-31 34624704 2024-01-01 2024-12-31 0 34624704 2023-01-01 2023-12-31 34624704 2024-12-31 34624704 2023-12-31 iso4217:DKK Annual report 2025-06-18 Yuyang Feng AURORA HOLDING ApS Buddingevej 306, 1 2860 Søborg adm@copac.dk 34624704 2024-01-01 2024-12-31 <p xmlns="http://www.w3.org/1999/xhtml">Management has today considered and approved the annual report for the financial year 01. January 2024 - 31. December 2024 for AURORA HOLDING ApS. <br/> <br/> The annual report is presented in accordance with the Danish Financial Statements Act. <br/> <br/> Management believes that the financial statements give a true and fair view of the company's assets, liabilities and financial position and of the result. <br/> <br/> The annual report is submitted for approval by the General Assembly.</p> Management considers the conditions for opting out of audit to be met. Søborg 2025-06-18 Yuyang Feng <p xmlns="http://www.w3.org/1999/xhtml"> <span style="font-size: 18.0px;"> <strong>Management’s Review</strong></span></p> <p xmlns="http://www.w3.org/1999/xhtml"> <br/> <strong>Major Activities</strong> <br/> The company's objective is to own shares in subsidiaries. <br/>   <br/> <strong>Reasons for any major changes in your Company's activities or economy</strong> <br/> The Company's income statement for 2024 shows a loss of DKK 4,966 as against a loss of DKK 7,741 in 2023. Equity in the Company's balance sheet at 31 December 2024 stood at DKK 46,233 as against DKK 51,199 at 31 December 2023. <br/>   <br/> <strong>Events after the end of the financial year</strong> <br/> After the end of the financial year, no events have occurred that could materially affect the company's financial position.</p> The annual report has been prepared in accordance with the regulation applying to Reporting class B. Reporting class B <p xmlns="http://www.w3.org/1999/xhtml"> <strong> <span style="font-size: 16.0px;">Omission of consolidated financial statements</span></strong></p> <p xmlns="http://www.w3.org/1999/xhtml">Pursuant to section 110(1) of the Danish Financial Statements Act, no consolidated financial statements have been prepared.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml"> <strong> <span style="font-size: 18.0px;">Income statement</span></strong></p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml"> <strong> <span style="font-size: 16.0px;">Other external costs</span></strong></p> <p xmlns="http://www.w3.org/1999/xhtml">Other external costs comprise administrative expenses.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml"> <strong> <span style="font-size: 16.0px;">Financial income and expenses</span></strong></p> <p xmlns="http://www.w3.org/1999/xhtml">Financial income and expenses comprise interest income and expense, as well as surcharges and refunds under the on-account tax scheme, etc.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml">Dividends from equity investments in subsidiaries measured at cost are recognised as income in the Company's income statement in the financial year when the dividends are declared.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml"> <strong> <span style="font-size: 16.0px;">Tax on profit/loss for the year</span></strong></p> <p xmlns="http://www.w3.org/1999/xhtml">The Company is subject to the Danish rules on compulsory joint taxation of the Group's Danish subsidiaries. The subsidiaries are included in the joint taxation from the date when they are included in the consolidated financial statements and up to the date when they are excluded from the consolidation.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml">The Company is the administrative company for the joint taxation and accordingly settles all payments of corporation tax to the tax authorities.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml">On payment of joint taxation contributions, current Danish corporation tax is allocated between the jointly taxed entities in proportion to their taxable income. Entities with tax losses receive joint taxation contributions from entities that have used the losses to reduce their own taxable profit.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml">Tax for the year comprises current corporation tax for the year and changes in deferred tax, including changes in tax rates. The tax expense relating to the profit/loss for the year is recognised in the income statement, and the tax expense relating to amounts directly recognised in equity is recognised directly in equity.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml"> <strong> <span style="font-size: 18.0px;">Balance sheet</span></strong></p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml"> <strong> <span style="font-size: 16.0px;">Investments</span></strong></p> <p xmlns="http://www.w3.org/1999/xhtml">Equity investments in group entities are measured at cost. In case of indication of impairment, an impairment test is conducted. When the cost exceeds the recoverable amount, write-down is made to this lower value. The cost is reduced by dividends received exceeding accumulated earnings after the acquisition date.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml">Other receivables and deposits are recognised at amortised cost.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml"> <strong> <span style="font-size: 16.0px;">Receivables</span></strong></p> <p xmlns="http://www.w3.org/1999/xhtml">Receivables are measured at amortised cost.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml">Write-down is made for bad debt losses where there is an objective indication that a receivable has been impaired. If there is an objective indication that an individual receivable has been impaired, write-down is made on an individual basis.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml">Receivables with no objective indication of individual impairment are assessed for objective indication of impairment on a portfolio basis. The portfolios are primarily based on the debtors' registered offices and credit rating in accordance with the Company's credit risk management policy. The objective indicators used in relation to portfolios are determined on the basis of historical loss experience.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml">Write-downs are calculated as the difference between the carrying amount of receivables and the present value of forecast cash flows, including the realisable value of any collateral received. The effective interest rate for the individual receivable or portfolio is used as discount rate.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml"> <strong> <span style="font-size: 16.0px;">Cash at bank and in hand</span></strong></p> <p xmlns="http://www.w3.org/1999/xhtml">Cash at bank and in hand comprise cash and bank deposits.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml"> <strong> <span style="font-size: 16.0px;">Corporation tax and deferred tax</span></strong></p> <p xmlns="http://www.w3.org/1999/xhtml">Current tax payable and receivable is recognised in the balance sheet as tax computed on the taxable income for the year, adjusted for tax on the taxable income of prior years and for tax paid on account.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml">Deferred tax is measured using the balance sheet liability method on all temporary differences between the carrying amount and the tax value of assets and liabilities measured on the planned use of the asset or settlement of the liability, respectively. However, deferred tax is not recognised on temporary differences relating to office buildings non-deductible for tax purposes and other items where temporary differences arise at the date of acquisition without affecting either profit/loss or taxable income.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml">Deferred tax assets, including the tax value of tax loss carryforwards, are recognised at the expected value of their utilisation within the foreseeable future; either as a set-off against tax on future income or as a set-off against deferred tax liabilities in the same legal tax entity. Any deferred net assets are measured at net realisable value.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml">Deferred tax is measured in accordance with the tax rules and at the tax rates applicable at the balance sheet date when the deferred tax is expected to crystallise as current tax. Changes in deferred tax as a result of changes in tax rates are recognised in the income statement or equity, respectively.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml"> <span style="font-size: 16.0px;"> <strong>Liabilities</strong></span></p> <p xmlns="http://www.w3.org/1999/xhtml">Liabilities are measured at amortised cost.</p> -4939 -6625 -4939 -6625 27 1116 -4966 -7741 0 0 -4966 -7741 -4966 -7741 -4966 -7741 200000 200000 200000 200000 200000 200000 3659 3196 3659 3196 0 0 3659 3196 203659 203196 80000 80000 -33767 -28801 46233 51199 576 251 3750 3750 153100 147996 157426 151997 157426 151997 203659 203196 <p xmlns="http://www.w3.org/1999/xhtml">The Group's Danish entities are severally liable for tax on the Group's jointly taxed income and for certain withholding taxes such as dividend tax. The Group as a whole is not liable to any other parties.</p> <table xmlns="http://www.w3.org/1999/xhtml" class="incomeStatement" style="border:0; margin-bottom: 20px;"> <thead> <tr class="header1"> <th class="col1"/> <th class="col2"/> <th class="col3">2024</th> </tr> </thead> <tbody> <tr> <td class="col1 dotted"> <span> Average number of employees </span> </td> <td class="col2"> </td> <td class="col3"> 0 </td> <td class="col4 lastyear"> </td> </tr> </tbody> </table> 0 false false false true Erhvervsstyrelsen Regnskab Basis 2023-12-31 2023-01-01 No audit assistance Startup Service ApS Boeslundevej 3a 2700 Brønshøj