44558998 2025-01-01 2025-12-31 44558998 2025-01-01 2025-12-31 1 44558998 2025-01-01 2025-12-31 1 44558998 2024-01-10 2024-12-31 44558998 2025-12-31 44558998 2024-12-31 44558998 2024-12-31 fsa:ContributedCapitalMember 44558998 2024-12-31 fsa:RetainedEarningsMember 44558998 2025-01-01 2025-12-31 fsa:RetainedEarningsMember 44558998 2025-12-31 fsa:ContributedCapitalMember 44558998 2025-12-31 fsa:RetainedEarningsMember iso4217:DKK xbrli:pure Annual report 2026-03-23 Ditte Kristine Lassen-Kahlke The Executive Board has today considered and approved the annual report of Mikkeller Roller Coaster ApS for the​financial year 01.01.2025 - 31.12.2025. The annual report is presented in accordance with the Danish Financial Statements Act. In my opinion, the financial statements give a true and fair view of the Entity’s financial position at 31.12.2025 and​of the results of its operations for the financial year 01.01.2025 - 31.12.2025. I believe that the management commentary contains a fair review of the affairs and conditions referred to therein. I recommend the annual report for adoption at the Annual General Meeting. Copenhagen Mikkel Bjergsø CEO To the shareholders of Mikkeller Roller Coaster ApS We have performed an extended review of the financial statements of Mikkeller Roller Coaster ApS for the ​financial year 01.01.2025 - 31.12.2025, which comprise the income statement, balance sheet, statement of changes in equity and notes, including a summary of significant accounting policies. The financial statements are prepared in accordance with the Danish Financial Statements Act. ​​​Based on our extended review, in our opinion, the financial statements give a true and fair view of the Entity’s ​​financial position at 31.12.2025 and of the results of its operations for the financial year 01.01.2025 - 31.12.2025in accordance with the Danish Financial Statements Act. We conducted our extended review in accordance with the assurance engagement standard for small enterprises ​as issued by the Danish Business Authority and the standard on extended review of financial statements ​prepared in accordance with the Danish Financial Statements Act as issued by FSR - Danish Auditors. Our responsibilities under those standards and requirements are further described in the ”Auditor’s responsibilities for the extended review of the financial statements” section. We are independent of the Entity 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 evidence we have obtained is sufficient and appropriate to provide a basis for our conclusion. 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.​​In preparing the financial statements, Management is responsible for assessing the Entity’s ability to continue ​as a going concern, disclosing, as applicable, matters related to going concern, and using the going concern basis of accounting unless Management either intends to liquidate the Entity or to cease operations, or has no realistic alternative but to do so. Our responsibility is to express a conclusion on the financial statements. This requires that we plan and ​perform procedures to obtain limited assurance about our conclusion on the financial statements and that ​we also perform specifically required supplementary procedures for the purpose of obtaining additional assurance about our conclusion.​​An extended review consists of making inquiries, primarily of Management and, if appropriate, of other entity ​personnel, performing analytical and the specifically required supplementary procedures as well as evaluating ​the evidence obtained.​​The procedures performed in an extended review are less in scope than in an audit, and accordingly we do ​not express an audit opinion on the financial statements. Management is responsible for the management commentary. ​​Our conclusion on the financial statements does not cover the management commentary, and we do not express ​any form of assurance conclusion thereon. ​​In connection with our extended review of the financial statements our responsibility is to read the management ​commentary and, in doing so, consider whether the management commentary is materially inconsistent ​with the financial statements or our knowledge obtained in the extended review or otherwise appears to be ​materially misstated. ​​Moreover, it is our responsibility to consider whether the management commentary provides the information ​required by relevant law and regulations.Based on the work we have performed, we conclude that the management commentary is in accordance with ​financial statements and has been prepared in accordance with the requirements in the relevant law and regulations. We did not identify any material misstatement of the management commentary. Copenhagen Deloitte Statsautoriseret Revisionspartnerselskab 33963556 Hans Tauby State Authorised Public Accountant mne44339 Primary activitiesThe company's activities comprise in bar business and an associated shop. Development in activities and financesThe income statement for 2025 shows a profit of DKK 512,652. The balance sheet shows equity of DKK 5,596,732.​​In the financial year, the company has received a group contribution from its parent company in the form of debt ​forgiveness totaling DKK 3.5 million. Events after the balance sheet dateNo events have occurred after the balance sheet date to this date, which would influence the evaluation of this annual report. 8870555 4771676 7880692 9872048 425006 417873 564857 -5518245 126764 27108 33129 221520 658492 -5712657 145840 -1256737 512652 -4455920 512652 -4455920 512652 -4455920 64285 83773 1333441 1502751 1193894 1360373 2591620 2946897 800000 800000 800000 800000 3391620 3746897 232072 195825 232072 195825 390037 623084 36690 129410 10000 56256 0 1332711 32632 0 469359 2141461 4775797 1677688 5477228 4014974 8868848 7761871 40000 40000 5556732 1544080 5596732 1584080 136287 75974 136287 75974 0 3508387 0 3508387 1307077 824000 220862 322535 85527 0 1522363 1446895 3135829 2593430 3135829 6101817 8868848 7761871 40000 1544080 1584080 3500000 3500000 512652 512652 40000 5556732 5596732 1 Staff costs2025​DKK2024​DKKWages and salaries7,631,4649,514,148Pension costs119,299181,932Other social security costs129,929175,9687,880,6929,872,048Average number of full-time employees1920 19 20 2 Depreciation, amortisation and impairment losses2025​DKK2024​DKKDepreciation of property, plant and equipment425,006417,873425,006417,873 3 Other financial income ​2025​DKK2024​DKKFinancial income from group enterprises110,6150Other interest income16,17927,108Exchange rate adjustments(30)0126,76427,108 4 Other financial expenses2025​DKK2024​DKKFinancial expenses from group enterprises29,044220,387Other interest expenses4,085217Exchange rate adjustments091633,129221,520 5 Tax on profit/loss for the year2025​DKK2024​DKKCurrent tax85,5270Change in deferred tax60,31375,974Refund in joint taxation arrangement0(1,332,711)145,840(1,256,737) 6 Property, plant and equipmentPlant and machinery​DKKOther fixtures and fittings, tools and equipment​DKKLeasehold improvements​DKKCost beginning of year83,7731,705,0911,559,666Additions043,80125,928Cost end of year83,7731,748,8921,585,594Depreciation and impairment losses beginning of year0(202,340)(199,293)Depreciation for the year(19,488)(213,111)(192,407)Depreciation and impairment losses end of year(19,488)(415,451)(391,700)Carrying amount end of year64,2851,333,4411,193,894 7 Financial assetsDeposits​DKKCost beginning of year800,000Cost end of year800,000Carrying amount end of year800,000 8 Contingent liabilitiesThe Entity participates in a Danish joint taxation arrangement where Bjergsø Holding ApS serves as the administration company. According to the joint taxation provisions of the Danish Corporation Tax Act, the Entity is​therefore secondarily liable for income taxes etc for the jointly taxed entities, which is limited to the equity interest by which the entity participates in the Group, as well as secondarily liable for obligations, if any, relating to the withholding of tax on interest, royalties and dividend for the jointly taxed entities. The jointly taxed entities'​ total known net liability under the joint taxation arrangement is disclosed in the administration company's financial statements. 9 Group relationsName and registered office of the Parent preparing consolidated financial statements for the smallest group:​Bjergsø Holding ApS, København This annual report has been presented in accordance with the provisions of the Danish Financial Statements ​Act governing reporting class B enterprises with addition of a few provisions for reporting class C.The accounting policies applied to these financial statements are consistent with those applied last year. Non-comparabilityThe annual report for the financial year 2025 covers the company's first full financial year, as the company was established on 10th of January 2024. The figures for 2024 therefore do not cover the full year, and are not fully comparable with those for 2025. Recognition and measurementAssets 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. Gross profit or lossGross profit or loss comprises revenue, changes in inventories of finished goods, other operating income, cost of sales and external expenses. RevenueRevenue from the sale of services 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 operating incomeOther operating income comprises income of a secondary nature as viewed in relation to the Entity’s primary ​activities. Cost of salesCost of sales comprises goods consumed in the financial year measured at cost, adjusted for normal inventory writedowns. Other external expensesOther 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 writedowns of ​receivables recognised in current assets. Staff costsStaff costs comprise salaries and wages, and social security contributions, pension contributions, etc for entity staff. Depreciation, amortisation and impairment lossesDepreciation, amortisation and impairment losses relating to plant and equipment and intangible ​assets comprise depreciation, amortisation and impairment losses for the financial year, and gains and ​losses from the sale of intangible assets and plant and equipment. Other financial incomeOther financial income comprises interest income, including interest income on receivables from group enterprises, exchange gains on payables and transactions in foreign currencies. Other financial expensesOther financial expenses comprise interest expenses. Tax on profit/loss for the yearTax 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. Property, plant and equipmentOther fixtures and fittings, plant and machinery, tools and equipment and leasehold improvements are measured at cost less accumulated depreciation and impairment losses.Useful life Plant and machinery5-10 yearsOther fixtures and fittings, tools and equipment5-10 yearsLeasehold improvements5-10 yearsFor leasehold improvements and assets subject to finance leases, the depreciation period cannot exceed ​the contract period. ​ ​Estimated useful lives and residual values are reassessed annually. ​ ​Items of plant and equipment are written down to the lower of recoverable amount and carrying amount. InventoriesInventories are measured at the lower of cost using the FIFO method and net realisable value. ​ ​Cost consists of purchase price plus delivery costs. ​ ​The net realisable value of inventories is calculated as the estimated selling price less completion costs and ​costs incurred to execute sale. ReceivablesReceivables are measured at amortised cost, usually equalling nominal value less writedowns for bad and ​doubtful debts. Joint taxation contributions receivable or payableCurrent joint taxation contributions payable or joint taxation contributions receivable are recognised in the balance sheet, calculated as tax computed on the taxable income for the year, which has been adjusted for prepaid tax. For tax losses, joint taxation contributions receivable are only recognised if such losses are expected to be used under the joint taxation arrangement. PrepaymentsPrepayments comprise incurred costs relating to subsequent financial years. Prepayments are measured at ​cost. CashCash comprises cash in hand and bank deposits. Deferred taxDeferred tax is recognised on all temporary differences between the carrying amount and the tax-based value of assets and liabilities, for which the tax-based value is calculated based on the planned use of each asset. However, no deferred tax is recognised for amortisation of goodwill disallowed for tax purposes and temporary differences arising at the date of acquisition that do not result from a business combination and that do not have any effect on profit or loss or on taxable income. ​​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.​​Deferred tax relating to retaxation of previously deducted losses in foreign subsidiaries is recognised on the ​basis of an actual assessment of the purpose of each subsidiary. Other financial liabilitiesOther financial liabilities are measured at amortised cost, which usually corresponds to nominal value. true Grundlag for konklusion Konklusion 2026-03-23 2026-03-23 true 2024-01-10 2024-12-31 København S 2300 6 Weidekampsgade København København V 1717 Regnskabsklasse B Erklæring om udvidet gennemgang 2025-12-31 2025-01-01 32 Skelbækgade Mikkeller Roller Coaster ApS 44558998 33963556 2300 København S Weidekampsgade 6 Deloitte Statsautoriseret Revisionspartnerselskab