43134795 2022-03-17 2022-12-31 43134795 2022-03-17 2022-12-31 0 43134795 2022-03-17 2022-12-31 1 43134795 2022-03-17 2022-12-31 fsa:RetainedEarningsMember 43134795 2022-12-31 43134795 2022-03-17 2022-12-31 0 iso4217:DKK xbrli:pure Regnskabsklasse B 2022-03-17 2022-12-31 43134795 2023-04-26 Allan Muff WOW Innovation ApS Filmbyen 16 2650 Hvidovre <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Management’s Review</td></tr><tr><td colspan="1">The Company´s business review</td></tr><tr><td colspan="1">The Company´s objective is trading and service activities as well as other related activities.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Significant changes in the company’s activities and financial affairs</td></tr><tr><td colspan="1">This is the company’s first financial year. The result is as expected.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Management’s Statement on the Annual Report</td></tr><tr><td colspan="1">The Executive Board have today discussed and approved the Annual Report 2022 of WOW Innovation ApS.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">The Annual Report was prepared in accordance with the Danish Financial Statements Act.</td></tr><tr><td colspan="1">In our opinion, the Annual Report gives a true and fair view of the Company’s financial position at 31 December 2022 and the results of operations for the financial year 17 March 2022 - 31 December 2022 of the Company.</td></tr><tr><td colspan="1">In our opinion, the Management’s review includes a fair review of the matters discussed in the Management review.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">We recommend that the Annual Report be approved at the annual general meeting.</td></tr></table> Hvidovre 2023-04-26 <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">To the shareholders of WOW Innovation ApS</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Opinion</td></tr><tr><td colspan="1">We have performed an extended review of the financial statements of WOW Innovation ApS for the financial year 17 March – 31 December 2022, which comprise income statement, balance sheet, statement of changes in equity and notes, including a summary of significant accounting policies. The financial statements are prepared under the Danish Financial Statements Act.</td></tr><tr><td colspan="1">Based on the work performed, in our opinion, the financial statements give a true and fair view of the Company's financial position at 31 December 2022 and of the results of the Company's operations for the financial year 17 March – 31 December 2022 in accordance with the Danish Financial Statements Act.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Basis for Opinion</td></tr><tr><td colspan="1">We conducted our extended review in accordance with the Danish Business Authority's Assurance Standard for Small Enterprises and FSR – Danish Auditors' standard on extended review of financial statements prepared in accordance with the Danish Financial Statements Act. Our responsibilities under those standards and requirements are further described in the "Practitioner's responsibilities for the extended review 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 requirement applicable in Denmark, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the IESBA Code. We believe that the evidence we have obtained is sufficient and appropriate to provide a basis for our conclusion.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Management’s Responsibilities for the Financial Statements</td></tr><tr><td colspan="1">Management 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.</td></tr><tr><td colspan="1">In preparing the financial statements, Management is responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related 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.</td></tr><tr><td colspan="1">Auditor's responsibilities for the extended review of the financial statements</td></tr><tr><td colspan="1">Our responsibility is to express a conclusion on the financial statements. This requires that we plan and perform procedures in order to obtain limited assurance for our conclusion on the financial statements and in addition perform specifically required supplementary procedures to obtain further assurance for our conclusion.</td></tr><tr><td colspan="1">An extended review comprises procedures that primarily consist of making inquiries of Management and others within the Company, as appropriate, analytical procedures and the specifically required supplementary procedures as well as evaluation of the evidence obtained.</td></tr><tr><td colspan="1">The procedures performed in an extended review are less than those performed in an audit, and accordingly, we do not express an audit opinion on the financial statements.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Statement on Management’s Review</td></tr><tr><td colspan="1">Management is responsible for the Management's review.</td></tr><tr><td colspan="1">Our conclusion on the financial statements does not cover the Management's review, and we do not express any form of assurance conclusion thereon.</td></tr><tr><td colspan="1">In connection with our extended review of the financial statements, our responsibility is to read the Management's review and, in doing so, consider whether the Management's review is materially inconsistent with the financial statements or our knowledge obtained during the extended review, or otherwise appears to be materially misstated.</td></tr><tr><td colspan="1">Moreover, it is our responsibility to consider whether the Management's review provides the information required under the Danish Financial Statements Act.</td></tr><tr><td colspan="1">Based on the work we have performed, we conclude that the Management's review is in accordance with the financial statements and has been prepared in accordance with the requirements of the Danish Financial Statements Act. We did not identify any material misstatement in the Management's review.</td></tr></table> Elsinore 2023-04-26 <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Accounting Policies</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Basis of accounting</td></tr><tr><td colspan="1">The Annual Report of WOW Innovation ApS has been prepared in accordance with the provisions of the Danish Financial Statements Act applying to enterprises of reporting class B. Management has chosen to follow certain rules from reporting class C.</td></tr><tr><td colspan="1">Reporting currency</td></tr><tr><td colspan="1">The financial statements are presented in Danish kroner.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Recognition and measurement</td></tr><tr><td colspan="1">Revenues are recognised in the income statement as earned, which includes recognition of value adjustments of financial assets and liabilities. Furthermore, all expenses incurred, including depreciation, amortisation and impairment losses, are recognised in the income statement.</td></tr><tr><td colspan="1">Assets are recognised in the balance sheet when it is probable that future economic benefits attributable to the asset will flow to the Company, and the value of the asset can be measured reliably.</td></tr><tr><td colspan="1">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.</td></tr><tr><td colspan="1">Assets and liabilities are initially measured at cost. Subsequently, assets and liabilities are measured as described for each item below.</td></tr><tr><td colspan="1">Certain financial assets and liabilities are measured at amortised cost, which involves the recognition of a constant effective interest rate over the maturity period. Amortised cost is calculated as original cost less any deductions and with addition/deduction of the cumulative amortisation of any difference between cost and the nominal amount. In this way, capital losses and gains are allocated over the maturity period.</td></tr><tr><td colspan="1">Recognition and measurement take into account predictable losses and risks occurring before the presentation of the Annual Report, which confirm or invalidate affairs and conditions existing at the balance sheet date.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="2">Translation policies</td></tr><tr><td colspan="2">Transactions in foreign currencies are translated at the exchanges rates at the dates of transaction. Exchange differences arising due to differences between the transaction date rates and the rates at the dates of payment, are recognised in financial income and expenses in the income statement. If foreign exchange positions are considered hedging of future cash flows, the value adjustments are recognised directly in equity.</td></tr><tr><td /><td>Receivables, payables and other monetary items in foreign currencies that have not been settled at the balance sheet date are translated at the exchange rates at the balance sheet date. The difference between the exchange rate at the balance sheet date and the rate at the time of origin of the receivable or debt is recognised in financial income and expenses in the income statement.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Gross profit</td></tr><tr><td colspan="1">With reference to section 32 of the Danish financial statements act, the items “Revenue”, “Other external expenses” and “Other operating income” are consolidated into one item designated “Gross profit”.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Revenue</td></tr><tr><td colspan="1">Income from the rendering of services is recognised as revenue as the services are rendered, implying that revenue corresponds to the market value of the services rendered in the year (percentage-of-completion method). Revenue is measured at fair value of the agreed consideration exclusive of VAT and taxes charged on behalf of third parties. All discounts and rebates granted are recognised in revenue.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Other external expenses</td></tr><tr><td colspan="1">Other external expenses include the year´s expenses relating to the entity´s core activities, including expenses relating to distribution, sale, advertising, administration, premises, bad debts, payments under operating leases, etc.</td></tr><tr><td colspan="1">Employee expenses</td></tr><tr><td colspan="1">Staff costs include wages and salaries, including compensated absence and pensions, as well as other social security contributions, etc. made to the entity´s employees. The items is net of refunds made by public authorities.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Financial income and expenses</td></tr><tr><td colspan="1">Financial income and expenses are recognised in the income statement with the amounts relating to the financial year. Financial income and expenses comprise interest income and expenses, realised and unrealised exchange gains and losses concerning debt and transactions in foreign currencies as well as extra payments and repayment under the on-account taxation scheme.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Corporation tax</td></tr><tr><td colspan="1">Tax for the year includes current tax on the year´s expected taxable income and the year´s deferred tax adjustments. The portion of the tax for the year that relates to the profit/loss for the year is recognised in the income statement, whereas the portion that relates to transactions taken to equity is recognised in equity.</td></tr><tr><td colspan="1">The entity and its Danish group entities are taxed on a joint basis. The Danish income tax charge is allocated between profit-making and loss-making Danish entities in proportion to their taxable income (full allocation method).</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Inventories</td></tr><tr><td colspan="1">Inventories are measured at cost according to the FIFO method. In case the net realizable value is lower than cost, write-down is made to this lower value.</td></tr><tr><td colspan="1">The cost of goods for resale, raw materials and consumables equals landed cost.</td></tr><tr><td colspan="1">The cost of finished goods and work in progress comprises the cost of raw materials, consumables, direct labour and direct production costs.</td></tr><tr><td colspan="1">The net realisable value of inventories is stated as sales price less expenses for finalisation and expenses paid to effect sales and is determined considering saleability, obsolescence and development in expected sales price.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Receivables</td></tr><tr><td colspan="1">Receivables are measured at amortised cost which usually corresponds to nominal value. The value is reduced by provision for bad debts.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Cash and cash equivalents</td></tr><tr><td colspan="1">Cash and cash equivalents comprise cash and bank balances.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Corporation tax and deferred tax</td></tr><tr><td colspan="1">Current tax liabilities and current tax receivable are recognised in the balance sheet as calculated tax on the taxable income for the year adjusted for tax on previous years’ taxable income as well as for taxes paid on account.</td></tr><tr><td colspan="1">Deferred tax is measured under the balance sheet liability method in respect of all temporary differences between the carrying amount and the tax base of assets and liabilities. In cases, of concerning shares, where the computation of the tax base may be made according to alternative tax rules, deferred tax is measured based on the intended use of the asset or settlement of the liability, respectively.</td></tr><tr><td colspan="1">Deferred tax assets, including the tax base of tax loss carry-forwards, are measured at the value at which the asset is expected to be either realised, by elimination in tax on future earnings or by set-off against deferred tax liabilities within the same legal tax entity and jurisdiction. Any deferred net tax assets are measured at net realisable value.</td></tr><tr><td colspan="1">Deferred tax is measured based on the tax rules and tax rates that will be effective under the legislation at the balance sheet date when the deferred tax is expected to crystallised as current tax.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Debt</td></tr><tr><td colspan="1">Other debt is measured at amortised cost corresponding to nominal value.</td></tr></table> 5487877 193583 73055 3657118 2851403 <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="9">Equity</td></tr><tr><td /><td /><td>Share</td><td /><td>Retained</td><td /><td>Proposed</td><td /><td>Total</td></tr><tr><td /><td /><td>capital</td><td /><td>earnings</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td /><td /><td /><td /><td /><td>dividend</td><td /><td>Equity</td></tr><tr><td /><td /><td /><td /><td /><td /><td>0</td><td /><td>40.000</td></tr><tr><td /><td /><td /><td /><td /><td /><td>0</td><td /><td>0</td></tr><tr><td /><td /><td /><td /><td /><td /><td>2.851.403</td><td /><td>2.851.403</td></tr><tr><td /><td /><td /><td /><td /><td /><td>2.851.403</td><td /><td>2.891.403</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td width="5%" colspan="1" align="center" valign="middle" ><b>WOW Innovation ApS</b></td><td width="1%" colspan="1" align="center" valign="middle" ><b></b></td><td width="14%" colspan="1" align="center" valign="middle" ><b></b></td><td width="17%" colspan="1" align="center" valign="middle" ><b></b></td><td width="2%" colspan="1" align="center" valign="middle" ><b></b></td><td width="17%" colspan="1" align="center" valign="middle" ><b></b></td><td width="2%" colspan="1" align="center" valign="middle" ><b></b></td><td width="17%" colspan="1" align="center" valign="middle" ><b></b></td><td width="2%" colspan="1" align="center" valign="middle" ><b></b></td><td width="23%" colspan="1" align="center" valign="middle" ><b></b></td></tr><tr><td colspan="10"></td></tr><tr><td width="5%" colspan="1" align="center" valign="middle" ><b>Notes to the annual accounts</b></td><td width="1%" colspan="1" align="center" valign="middle" ><b></b></td><td width="14%" colspan="1" align="center" valign="middle" ><b></b></td><td width="17%" colspan="1" align="center" valign="middle" ><b></b></td><td width="2%" colspan="1" align="center" valign="middle" ><b></b></td><td width="17%" colspan="1" align="center" valign="middle" ><b></b></td><td width="2%" colspan="1" align="center" valign="middle" ><b></b></td><td width="17%" colspan="1" align="center" valign="middle" ><b></b></td><td width="2%" colspan="1" align="center" valign="middle" ><b></b></td><td width="23%" colspan="1" align="center" valign="middle" ><b></b></td></tr><tr><td colspan="10"></td></tr><tr><td width="5%" ></td><td width="1%" ></td><td width="14%" ></td><td width="17%" ></td><td width="2%" ></td><td width="17%" ></td><td width="2%" ></td><td width="17%" ></td><td width="2%" ></td><td width="23%" align="center" valign="middle" >2022</td></tr><tr><td colspan="10"></td></tr><tr><td width="5%" ></td><td width="1%" ></td><td width="94%" colspan="8" align="left" valign="middle" ><b>Employee expenses</b></td></tr><tr><td colspan="10"></td></tr><tr><td width="5%" ></td><td width="1%" ></td><td width="71%" colspan="7" align="left" valign="middle" >Wages and salaries</td><td width="23%" align="right" valign="middle" >1.815.844</td></tr><tr><td width="5%" ></td><td width="1%" ></td><td width="71%" colspan="7" align="left" valign="middle" >Pensions</td><td width="23%" align="right" valign="middle" >135.443</td></tr><tr><td width="5%" ></td><td width="1%" ></td><td width="71%" colspan="7" align="left" valign="middle" >Other social security costs</td><td width="23%" align="right" valign="middle" >0</td></tr><tr><td colspan="10"></td></tr><tr><td width="5%" ></td><td width="1%" ></td><td width="71%" colspan="7" align="left" valign="middle" ><b>Personaleomkostninger i alt</b></td><td width="23%" align="right" valign="middle" ><b>1.951.287</b></td></tr><tr><td colspan="10"></td></tr><tr><td width="5%" ></td><td width="1%" ></td><td width="71%" colspan="7" align="left" valign="middle" ><b>Average number of employees</b></td><td width="23%" align="right" valign="middle" ><b>5</b></td></tr><tr><td colspan="10"></td></tr></table> 5 <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td width="100%" colspan="8" align="left" valign="middle" ><b>Financial income</b></td></tr><tr><td colspan="8"></td></tr><tr><td width="78%" colspan="7" align="left" valign="middle" >Other interest income</td><td width="22%" align="right" valign="middle" >193.583</td></tr><tr><td colspan="8"></td></tr><tr><td width="15%" ></td><td width="18%" ></td><td width="3%" ></td><td width="18%" ></td><td width="3%" ></td><td width="18%" ></td><td width="3%" ></td><td width="22%" align="right" valign="middle" ><b>193.583</b></td></tr><tr><td colspan="8"></td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td width="100%" colspan="8" align="left" valign="middle" ><b>Financial expenses</b></td></tr><tr><td colspan="8"></td></tr><tr><td width="78%" colspan="7" align="left" valign="middle" >Other interest expenses</td><td width="22%" align="right" valign="middle" >25.963</td></tr><tr><td colspan="8"></td></tr><tr><td width="15%" ></td><td width="18%" ></td><td width="3%" ></td><td width="18%" ></td><td width="3%" ></td><td width="18%" ></td><td width="3%" ></td><td width="22%" align="right" valign="middle" ><b>25.963</b></td></tr><tr><td colspan="8"></td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1"></td></tr><tr><td width="100%" colspan="1" align="left" valign="middle" ><b>Collaterals</b></td></tr><tr><td colspan="1"></td></tr><tr><td width="100%" colspan="1" align="left" valign="middle" >No collateral is given.</td></tr><tr><td colspan="1"></td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td width="100%" colspan="1" align="left" valign="middle" ><b>Contingent liabilities</b></td></tr><tr><td colspan="1"></td></tr><tr><td width="100%" colspan="1" align="left" valign="middle" >The company is jointly taxed with its parent, Allan Muff Holding ApS, which acts as management company. The company is jointly and severally liable with the other jointly taxed Group companies for payment of withholding taxes payable and for corporate taxes.</td></tr><tr><td colspan="1"></td></tr></table> Årsrapport 33241763 Aaen & Co. Statsautoriserede revisorer p/s Kongevejen 3 3000 Helsingør xWizard version 1.1.1203.0, by EasyX Aps. www.easyx.eu Revisionspåtegning Grundlag for konklusion Konklusion Jan Werner Møllbach Glenn Michael Helmuth 0 1781907 3303361 3862812 7166173 34917 8982997 8982997 40000 0 2851403 2891403 805715 3801513 1130638 353728 6091594 6091594 8982997 33241763 Søren Appelrod State Authorised Public Accountant mne23301