365499712015-02-122016-06-30365499712015-02-122016-06-301365499712015-02-122016-06-302365499712015-02-122016-06-30365499711899-12-301899-12-30365499712016-06-30365499711899-12-30xbrli:purexbrli:pureiso4217:DKKxbrli:shares To the day-to-day management of Antons ApS We have compiled the Financial Statements of Antons ApS for the financial year 12 February 2015 - 30 June 2016 based on the Company's bookkeeping and other information provided by it. The Financial Statements comprise Accounting Policies, Income Statement, Balance Sheet and Notes. , Since a compilation engagement regarding financial information is not an assurance engagement, we are not required to verify the accuracy or completeness of the information you have given us in order for us to compile the Financial Statements. Accordingly, we do not express an audit or review opinion on whether the Financial Statements are prepared in accordance with the Danish Financial Accounts Act. , The Financial Statement and the accuracy and completeness of the information used to compile them are your responsibility. , We have completed the engagement of Compiling Finansial Information in accordance with The International Standards on Related Services, ISRS 4410 (Revised), Compilation Engagements. We have applied our professional expertise to assist you in the preparation and presentation of these Financial Statements in accordance with the Danish Financial Statements Act. We have complied with relevant provisions in the Danish Act on Auditors and Audit Firms as well as Danish Auditors' (FSR) ethical rules for auditors, including principles of integrity, objectivity, professional competence and due care. Hillerød, 6 December 2016 ECRR ApS Registreret Revisor Tonny Skov Pedersen Tonny Skov Pedersen Registreret revisor 2016-12-06HillerødLaxmi Prasad PandeySantosh Bhandari Executive Board Laxmi Prasad Pandey Santosh Bhandari Direktør Direktør ManagerManagerAndre erklæringer uden sikkerhed11306140474740Regnskabsklasse B60000085974010100001483600 Reporting Class The Annual Report of Antons ApS for 2015/16 has been presented in accordance with the provisions of the Danish Financial Statements Act applying to enterprises of reporting class B. As the financial year 2015/16 is the Company's first financial year, the Financial Statements with associated notes have been prepared without comparative figures from the previous year. Reporting currency The Annual Report is presented in Danish kroner. General Information Basis of recognition and measurement Income is recognised in the Income Statement as it is earned, including value adjustments of financial assets and liabilities that are measured at fair value or amortised cost. Moreover, all expenses incurred to achieve the earnings for the year are recognised in the Income Statement, including depreciation, amortisation, impairment losses and provisions as well as reversals due to changed accounting estimates of amounts that have previously been recognised in the Income Statement. Assets are recognised in the Balance Sheet when it is probable that future economic benefits attributable to the asset will accrue to the Company, and the value of the asset can be measured reliably. Liabilities are recognised in the Balance Sheet when it is probable that future economic benefits attributable to the asset will flow out of the Company, and the value of the liability can be measured reliably. At initial recognition, assets and liabilities are measured at cost. Subsequently, assets and liabilities are measured as described for each item below. Certain financial assets and liabilities are measured at amortised cost, which involves the recognition of a constant effective interest rate over the term. Amortised cost is calculated as original cost less repayments and with the addition/deduction of the accumulated amortisation of the difference between the cost and the nominal amount. This way, exchange losses and gains are allocated over the term. In connection with recognition and measurement, consideration is given to predictable losses and risks occurring prior to the presentation of the Annual Report, i.e. losses and risks which prove or disprove matters which exist at the balance sheet date. Income Statement Gross profit/loss The Company has decided to aggregate certain items of the Income Statement in accordance with the provisions of Section 32 of the Danish Financial Statements Act. Revenue Income from the sale of goods is recognised in the Income Statement from the date of delivery and when the risk has passed to the buyer if it is possible to calculate the income reliably. The revenue is calculated exclusive of VAT, charges and discounts. Staff expenses Staff expenses comprise wages and salaries, pensions and social security costs. Other staff expenses are recognised in other external expenses. Amortisation and impairment of tangible and intangible assets Amortisation and impairment of intangible and tangible assets has been performed based on a continuing assessment of the useful life of the assets in the Company. Non-current assets are amortised on a straight line basis, based on cost, on the basis of the following assessment of useful life and residual values: Useful life Residual value Goodwill 10 years 0% Other fixtures and fittings, tools and equipment 3-10 years 0% Leasehold improvements 5 years 0% Profit or loss resulting from the sale of intangible or tangible assets is determined as the difference between the selling price less selling costs and the carrying amount at the date of sale, and is recognised in the Income Statement under other operating income or expenses. Financial income and expenses Financial income and expenses are recognised in the Income Statement with the amounts that concern the financial year. Financial income and expenses include interest income and expenses, realised and unrealised capital gains and losses regarding securities, debt and foreign currency transactions, dividends received from other equity investments, amortisation of financial assets and liabilities as well as surcharges and allowances under the tax repayment scheme. Tax on net profit/loss for the year Tax on net profit/loss for the year comprises current tax on expected taxable income of the year and the year's adjustment of deferred tax less the part of the tax of the year that relates to changes in equity. Current and deferred tax regarding changes in equity is recognised directly in equity. Balance Sheet Intangible assets Goodwill is measured at cost less accumulated amortisation and impairment losses. Tangible assets Tangible assets are measured at cost plus revaluations, if any, and less accumulated amortisation and impairment losses. Cost comprises the purchase price and costs directly attributable to the purchase until the date when the asset is available for use. Inventories Inventories are measured at cost on the basis of the FIFO principle or at the net realisable value if the latter is lower. Raw materials and consumables are measured at cost, comprising purchase price plus delivery costs. Work in progress and manufactured goods are measured at manufacturing price comprising cost of goods sold and direct payroll costs. Merchandise are measured at cost comprising purchase price plus delivery costs. Receivables Receivables are measured at amortised cost which usually corresponds to the nominal value. The value is reduced by write-downs for expected bad debts. Accrued income, assets Accrued income recognised in assets comprises prepaid costs regarding subsequent financial years. Cash and cash equivalents Cash and cash equivalents comprise cash at bank and in hand as well as short-term securities with a term of less than three months which can be converted directly into cash at bank and in hand and involve only an insignificant risk of value changes. Equity Proposed dividend for the year is recognised as a separate item in equity. Provisions Deferred tax Deferred tax and the associated adjustments for the year are determined according to the balance-sheet liability method as the tax base of all temporary differences between carrying amounts and the tax bases of assets and liabilities. Deferred tax assets, including the tax base of tax losses allowed for carryforward, are recognised at the value at which they are expected to be used, either by elimination in tax on future earnings or by set-off against deferred tax liabilities in enterprises within the same legal entity and jurisdiction. Deferred tax is measured on the basis of the tax rules and tax rates that will be effective under the legislation applicable at the balance sheet date when the deferred tax is expected to crystallise as current tax. Financial liabilities Fixed-rate loans such as mortgage loans and loans from credit institutions are recognised initially at the proceeds received less transaction expenses incurred. In subsequent periods, loans are measured at amortised cost so that the difference between the proceeds and the nominal value is recognised in the Income Statement as an interest expense over the term of the loan. Other liabilities are measured at amortised cost which usually corresponds to the nominal value. Current tax liabilities Current tax liabilities and current tax receivables are recognised in the Balance Sheet as calculated tax on the expected taxable income for the year, adjusted for tax on taxable income for previous years as well as for tax prepaid. 7. Contingent liabilities No contingent liabilities exist at the balance sheet date. 1. Employee benefits expense Wages and salaries 2.059.611 Social security contributions 41.632 Other employee expense -65.280 2.035.963 3. Goodwill Addition during the year, incl. improvements 250.000 Cost at the end of the year 250.000 Amortisation for the year -33.968 mpairment losses and amortisation at the end of the year -33.968 Carrying amount at the end of the year 216.032 6. Long-term liabilities Due Due Due after 1 year within 1 year after 5 years Other payables 632.455 278.568 0 632.455 278.568 0 8. Collaterals and securities No securities or mortgages exist at the balance sheet date. 4. Fixtures, fittings, tools and equipment Addition during the year, incl. improvements 492.000 Cost at the end of the year 492.000 Amortisation for the year -66.842 Impairment losses and amortisation at the end of the year -66.842 Carrying amount at the end of the year 425.158 , 5. Leasehold improvements Addition during the year, incl. improvements 350.000 Cost at the end of the year 350.000 Amortisation for the year -47.550 Impairment losses and amortisation at the end of the year -47.550 Carrying amount at the end of the year 302.450 2. Tax expense Ændring udskudt skat 15.034 15.034 20359630108366042515802160320229814802160320385000302450011306140100721401010000632455038500010446400504250632455032464704836606340001138250727608015034015034048366037475905011201503403400, HillerødSmedievej 312016-12-062015-02-122016-12-093654997135868828ÅrsrapportLaxmi Prasad PandeyAntons ApSECRR ApS, Registreret Revisor Tonny Skov Pedersen101, København2016-06-302015-02-12Development in activities and financial matters The Company's Income Statement of the financial year 12. februar 2015 - 30. juni 2016 shows a result of DKK 48.366 and the Balance Sheet at 30. juni 2016 a balance sheet total of DKK 1.130.614 and an equity of DKK 108.366. Expectations for the future The Company expects its operations to develop positively next year. The Company's principal activities The Company's principal activities consist in .operation of restaurants and cafes, operation of banquet facilities and related services.. The Company's principal activities The Company's principal activities consist in .operation of restaurants and cafes, operation of banquet facilities and related services.. Development in activities and financial matters The Company's Income Statement of the financial year 12. februar 2015 - 30. juni 2016 shows a result of DKK 48.366 and the Balance Sheet at 30. juni 2016 a balance sheet total of DKK 1.130.614 and an equity of DKK 108.366. Post financial year events After the end of the financial year, no events have occurred which may change the financial position of the entity substantially. Expectations for the future The Company expects its operations to develop positively next year. The conditions for not conducting an audit of the Financial Statements have been met. The Annual General Meeting of the Company decides that the Financial Statements for next year are not to be audited. The Annual Report is presented in accordance with the Danish Financial Statements Act. In our opinion, the Financial Statements give a true and fair view of the assets, liabilities and financial position of the Company at 30 June 2016 and of the results of the Company's operations for the financial year 12 February 2015 - 30 June 2016. The conditions for not conducting an audit of the Financial Statements have been met. , The conditions for not conducting an audit of the Financial Statement have been met. Today, Management has considered and adopted the Annual Report of Antons ApS for the financial year 12 February 2015 - 30 June 2016. København, 6 December 2016We recommend that the Annual Report be adopted at the Annual General Meeting. Today, Management has considered and adopted the Annual Report of Antons ApS for the financial year 12 February 2015 - 30 June 2016. The Annual Report is presented in accordance with the Danish Financial Statements Act. In our opinion, the Financial Statements give a true and fair view of the assets, liabilities and financial position of the Company at 30 June 2016 and of the results of the Company's operations for the financial year 12 February 2015 - 30 June 2016. The conditions for not conducting an audit of the Financial Statement have been met. The Annual General Meeting of the Company decides that the Financial Statements for next year are not to be audited. The conditions for not conducting an audit of the Financial Statements have been met. We recommend that the Annual Report be adopted at the Annual General Meeting. København, 6 December 2016 Executive Board Laxmi Prasad Pandey Santosh Bhandari Direktør Direktør The Annual General Meeting of the Company decides that the Financial Statements for next year are not to be audited. , The Annual General Meeting of the Company decides that the Financial Statements for next year are not to be audited. The conditions for not conducting an audit of the Financial Statements have been met.