62739010 2024-10-01 2025-09-30 62739010 2024-10-01 2025-09-30 0 62739010 2024-10-01 2025-09-30 1 62739010 2024-10-01 2025-09-30 2 62739010 2024-10-01 2025-09-30 0 62739010 2024-10-01 2025-09-30 0 62739010 2023-10-01 2024-09-30 62739010 2025-09-30 62739010 2024-09-30 iso4217:DKK xbrli:pure Regnskabsklasse B Årsrapport 33241763 Aaen & Co. Statsautoriserede revisorer p/s Kongevejen 3 3000 Helsingør xWizard version 1.1.1499.0, by EasyX Aps. www.easyx.eu 2023-10-01 2024-09-30 Den uafhængige revisors erklæring Grundlag for konklusion Konklusion 2026-03-23 2024-10-01 2025-09-30 2026-03-23 1958-07-09 2023-10-01 2024-09-30 2026-03-23 62739010 2024-10-01 2025-09-30 2026-03-23 Arne Ødemark Svend Jansen A/S The Company Gammel Kongevej 76 1850 Frederikberg C Frederiksberg Bettina Jansen Michael Jansen Marianne Søgaard Michael Jansen Aaen & Co. statsautoriserede revisorer p/s 1958-07-09 Management’s Review Virksomhedens væsentligste aktiviteter Selskabets aktivitet består i formueforvaltning. The activities of The Company are administration of capital. Significant activities of entity Usikkerhed ved indregning og måling Uncertainty as to recognition and measurement   The properties are recognized at fair value. This   value is calculated on the basis of a DCF model with   a rate of return of 5,4 to 5,8 depending on the nature   of the properties of residential leasing and commer-   cial leasing. All properties used exclusively for resi-   dential leasing have used a rate of return between   5,4 and 5,8 %.   Udviklingen i aktiviteter og økonomiske forhold Development in activities and financial position   Årets resultat anses for tilfredsstillende.   The results for the year are satisfactory   Significant events after the end of the financial   year   No events have occurred after the end of the financial   year of material importance for the company’s finan-   cial position.   Ledelsespåtegning Management‘s Statement on the   Annual Report   Bestyrelsen og direktionen har dags dato behandlet og godkendt årsrapporten for 1. oktober 2024 - 30. september 2025 for Svend Jansen A/S.   Today the board of directors and executive board   have discussed and approved the Annual Report of   Svend Jansen A/S for the financial year 1 October   2024 - 30 September 2025.   The Annual Report has been prepared in accordance   with the Danish Financial Statements Act.   Årsrapporten aflægges i overensstemmelse med   årsregnskabsloven.   Det er vor opfattelse at årsregnskabet giver et retvi-   sende billede af selskabets aktiver, passiver og fi- nansielle stilling pr. 30. oktober 2025 samt af resulta- tet af selskabets aktiviteter for regnskabsåret 1. ok- tober 2024 - 30. september 2025.   In our opinion the financial statements give a true and   fair view of the Company’s financial position at 30   September 2025 and of the result of the Company’s   operations for the financial year 1 October 2024 – 30   September 2025.   Ledelsesberetningen indeholder efter vor opfattelse   en retvisende redegørelse for de forhold, beretnin- gen omhandler. Årsrapporten indstilles til generalforsamlingens god- kendelse.   In our opinion the management’s review includes a   fair review about the matters the review deals with.   We recommend the Annual Report to be approved   at the annual general meeting.   Frederikberg C 2026-03-23 2026-03-23 Michael Jansen Bettina Jansen Michael Jansen Marianne Søgaard Den uafhængige revisors revisi- Independent auditors’ report Independent auditors’ report In preparing the Financial Statements, Management is responsible for assessing the Company’s ability to continue as a going concern, disclosing, as appli- cable, 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 opera- tions, or has no realistic alternative but to do so. Til kapitalejerne i Svend Jansen A/S: Konklusion Opinion We have audited the Financial Statements of Svend Jansen A/S for the financial year 1 October 2024 - 30 September 2025, which comprise income statement, balance sheet and notes, including a summary of sig- nificant accounting policies, for the Company. The Fi- nancial Statements are prepared in accordance with the Danish Financial Statements Act. In our opinion, the Financial Statements give a true and fair view of the Company’s financial position at 30 September 2025 and of the results of the Com- pany’s operations for the financial year 1 October 2024 - 30 September 2025 in accordance with the Danish Financial Statements Act. To the shareholders of Svend Jansen A/S: Grundlag for konklusion Basis for Opinion   We conducted our audit in accordance with Interna-   tional Standards on Auditing (ISAs) and the addi-   tional requirements applicable in Denmark. Our re-   sponsibilities under those standards and require-   ments are further described in the “Auditor’s Respon-   sibilities for the Audit of the Financial Statements”   section of our report. We are independent of the   Company in accordance with the International Ethics   Standards Board for Accountants’ Code of Ethics for   Professional Accountants (IESBA Code) and the ad-   ditional requirements applicable in Denmark, and we   have fulfilled our other ethical responsibilities in ac-   cordance with these rules and requirements. We be-   lieve that the audit evidence we have obtained is suf-   ficient and appropriate to provide a basis for our opin-   ion.   Ledelsens ansvar for årsregnskabet   Management’s Responsibilities for the Financial   Ledelsen har ansvaret for udarbejdelsen af et års- Statements   regnskab, der giver et retvisende billede i overens- Management is responsible for the preparation of Fi-   stemmelse med årsregnskabsloven. Ledelsen har nancial Statements that give a true and fair view in   endvidere ansvaret for den interne kontrol, som le- accordance with the Danish Financial Statements   delsen anser for nødvendig for at udarbejde et års- Act, and for such internal control as Management de-   regnskab uden væsentlig fejlinformation, uanset om termines is necessary to enable the preparation of   denne skyldes besvigelser eller fejl.   Financial Statements that are free from material mis-   statement, whether due to fraud or error.   Den uafhængige revisors   revisionspåtegning   Ved udarbejdelsen af årsregnskabet er ledelsen an- svarlig for at vurdere selskabets evne til at fortsætte driften; at oplyse om forhold vedrørende fortsat drift, hvor dette er relevant; samt at udarbejde årsregn-   skabet på grundlag af regnskabsprincippet om fort- sat drift, medmindre ledelsen enten har til hensigt at likvidere selskabet, indstille driften eller ikke har an- det realistisk alternativ end at gøre dette.   Revisors ansvar for revisionen af årsregnskabet Vores mål er at opnå høj grad af sikkerhed for, om årsregnskabet som helhed er uden væsentlig fejlin- formation, uanset om denne skyldes besvigelser el- ler fejl, og at afgive en revisionspåtegning med en konklusion. Høj grad af sikkerhed er et højt niveau af sikkerhed, men er ikke en garanti for, at en revision, der udføres i overensstemmelse med internationale standarder om revision og de yderligere krav, der er gældende i Danmark, altid vil afdække væsentlig fejl- information, når sådan findes. Fejlinformationer kan opstå som følge af besvigelser eller fejl og kan be- tragtes som væsentlige, hvis det med rimelighed kan forventes, at de enkeltvis eller samlet har indflydelse på de økonomiske beslutninger, som regnskabsbru- gerne træffer på grundlag af årsregnskabet.   Som led i en revision, der udføres i overensstem-   melse med internationale standarder om revision og de yderligere krav, der er gældende i Danmark, fore- tager vi faglige vurderinger og opretholder professio- nel skepsis under revisionen. Herudover:   · Identificerer og vurderer vi risikoen for   væsentlig fejlinformation i årsregnska-   · Identify and assess the risks of material   bet, uanset om denne skyldes besvigel-   ser eller fejl, udformer og udfører revisi-   onshandlinger som reaktion på disse ri-   sici samt opnår revisionsbevis, der er til-   strækkeligt og egnet til at danne grund-   lag for vores konklusion. Risikoen for   ikke at opdage væsentlig fejlinformation   forårsaget af besvigelser er højere end   ved væsentlig fejlinformation forårsaget   af fejl, idet besvigelser kan omfatte sam-   mensværgelser, dokumentfalsk, bevid-   ste udeladelser, vildledning eller tilside-   sættelse af intern kontrol.   Auditor’s Responsibilities for the Audit of the Fi-   nancial Statements   Our objectives are to obtain reasonable assurance   about whether the Financial Statements as a whole   are free from material misstatement, whether due to   fraud or error, and to issue an auditor’s report that   includes our opinion. Reasonable assurance is a   high level of assurance, but is not a guarantee that   an audit conducted in accordance with ISAs and the   additional requirements applicable in Denmark will   always detect a material misstatement when it exists.   Misstatements can arise from fraud or error and are   considered material if, individually or in the aggre-   gate, they could reasonably be expected to influence   the economic decisions of users of accounting infor-   mation taken on the basis of these Financial State-   ments.   As part of an audit conducted in accordance with   ISAs and the additional requirements applicable in   Denmark, we exercise professional judgment and   maintain professional skepticism throughout the au-   dit. We also:   · Identify and assess the risks of material   misstatement of the Financial State-   ments, whether due to fraud or error,   design and perform audit procedures   responsive to those risks, and obtain   audit evidence that is sufficient and ap-   propriate to provide a basis for our   opinion. The risk of not detecting a ma-   terial misstatement resulting from fraud   is higher than for one resulting from er-   ror as fraud may involve collusion, for-   gery, intentional omissions, misrepre-   sentations, or the override of internal   control.   Regnskabspraksis Accounting Policies Regnskabspraksis Accounting Policies Regnskabspraksis Accounting Policies Regnskabspraksis Accounting Policies Regnskabspraksis Accounting Policies Regnskabsgrundlag Basis of accounting The Annual Report ofSvend Jansen A/S for2024/2025 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. The accounting policies applied are unchanged com- pared to the previous year. The annual report is presented in DKK Generelt om indregning og måling   I resultatopgørelsen indregnes indtægter i takt med,   Recognition and measurement   Revenues are recognised in the income statement   as earned, which includes recognition of value ad-   justments of financial assets and liabilities. Further-   more, all expenses incurred, including depreciation,   amortisation and impairment losses, are 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 flow 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 will flow   out of the Company, and the value of the liability can   be measured reliably.   Assets and liabilities are initially 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 maturity pe-   riod. Amortised cost is calculated as original cost less   any deductions and with addition/deduction of the cu-   mulative amortisation of any difference between cost   and the nominal amount. In this way, capital losses   and gains are allocated over the maturity period.   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 bal-   ance sheet date.   Årsrapporten for Svend Jansen A/S for 2024/2025 er The Annual Report of Svend Jansen A/S for 8478093 6885226 2786843 0 2754292 128125 56972691 10000000 226958 551261 95086 2488640 7993134 11083217 52358943 8593401 11444000 2331340 40914943 6262061 6000000 6000000 262061 34914943 40914943 6262061 513711386 100000 456720480 100000 513811386 456820480 48338336 48111378 48338336 48111378 562149722 504931858 9767894 4804 19658285 90400 722524 1058326 10495222 2135025 8820487 20807011 5237454 101785 21450734 26146250 583600456 531078108 500000 500000 244163070 6000000 209248127 6000000 250663070 215748127 75770000 2545246 64326000 2644082 78315246 66970082 230461079 7529247 230895898 0 237990326 230895898 509173 703377 11396200 306699 11025529 5316 4419742 5729779 16631814 254622140 583600456 17464001 248359899 531078108 Egenkapitalopgørelse   Equity Statement   Selskabs-   Overført   Foreslået   Egenkapital   kapital   resultat   udbytte   i alt   Share   Retained   Proposed   capital   profit   dividend   Total   Egenkapital 1. oktober 2023   500.000   206.731.056   0 207.231.056   Equity at 1 October 2023   Regulering swap   2.155.010   0 2.155.010   Adjustment swap   Betalt udbytte   0 0 Dividends paid   Årets resultat   362.061   6.000.000   6.362.061   Profit for the year   Egenkapital 30. september 2024   500.000   209.248.127   6.000.000   215.748.127   Equity at 30 September 2024   Egenkapital 1. oktober 2024   500.000   209.248.127   6.000.000   215.748.127   Equity at 1 October 2024   Betalt udbytte   -6.000.000   -6.000.000   Dividends paid   Årets resultat   34.914.943   6.000.000   40.914.943   Profit for the year   Egenkapital 30. september 2025   500.000   244.163.070   6.000.000   250.663.070   Equity at 30 September 2025   Noter til årsrapporten   Notes to the annual accounts   2024/25   2023/24   1 Personaleomkostninger   Staff Costs   Lønninger og gager   2.701.034   2.673.533   Wages and Salaries   Pensioner   70.125   67.500   Pensions   Andre personaleomkostninger   15.684   13.259   Other staff costs   Personaleomkostninger i alt   2.786.843   2.754.292   Staff Costs total   Gennemsnitligt antal medarbejdere   3 3 Average number of employees   3 3 2 Finansielle indtægter   Financial income   Udbytte   33.527   26.787   Dividend   Andre finansielle indtægter   517.734   2.461.853   Other finance income   551.261   2.488.640   3 Finansielle omkostninger   Financial expenses   Renteomkostninger i øvrigt   11.083.217   7.993.134   Sundry finance expenses   11.083.217   7.993.134   Noter til årsrapporten   Notes to the annual accounts   2024/25   2023/24   4 Skat af årets resultat   Tax on profits/loss for the year   Regulering af udskudt skat   11.444.000   2.331.340   Adjustment of deferred tas   Skat af årets resultat   0 0 Tax on the taxable income of the year   Skat vedrørende tidligere år   0 0 Prior years tax   11.444.000   2.331.340   5 Materielle anlægsaktiver   Property, plant and equipment   Andre anlæg,   Grunde og   driftsmateriel   bygninger   og inventar   Land and   Fixtures, fittings,   buildings   tools and   equipment   Anskaffelsessum 1. oktober   150.839.713   800.000   Cost at 1 October   Årets tilgang   18.215   0 Additions   Anskaffelsessum 30. september   150.857.928   800.000   Cost at 30 September   Afskrivninger 1. oktober   0 700.000   Depreciations 1. October   Årets afskrivninger   0 0 Depreciations during the year   Afskrivninger 30. september   700.000   Depreciations 30. September   Opskrivninger 1. oktober   305.880.767   0 Revaluation at 1 October   Årets opskrivninger   56.972.691   0 Revaluation of the year   Opskrivninger 30. september   362.853.458   0 Revaluation at 30 September   Regnskabsmæssig værdi 30. september   513.711.386   100.000   Carrying amount at 30 September   Noter til årsrapporten   Notes to the annual accounts   5 Materielle anlægsaktiver   Property, plant and equipment   Selskabet ejer 5 ejendomme i henholdsvis København og Frederiksberg. Ejendommenes dagsværdi   vurderes ved hjælp af en afkastbaseret værdiansættelsesmodel, hvor værdien opgøres på baggrund af   investerisejendommenes driftsafkast og individuelt fastsat afkastningsgrad. Afkastningsgraden udgør   mellem 5,4 - 5,8 % udfra beliggenhed, renoveringsgrad og erhvervsprocent. Selskabet har købt en   ejendom pr. 1 september 2019 i Klampenborg. Denne ejendom skal renoveres før den vil kunne udlejes,   og er derfor optaget til anskaffelsessum som udgør tkr. 16..211.   Det gennemsnitlige driftsafkast på selskabets ejendomme for de kommende 10 år vurderes til tkr.   14.302. Der er samlet 299 lejemål hvoraf 2 lejemål er erhverv. Det samlede areal udgør 18.902 kvm.   Hvoraf 775 kvm. Er erhvervsudlejning. Den samlede udlejningsprocent udgør 97 %.   Ved beregningen er anvendt et afkast i intervallet 5,4 - 5,8 %, som er fastlagt under hensyntagen til de   gældende forhold på ejendomsmarkedet på balancedagen, ejendomstypen, ejendommenes   beligggenhed mv. Afkastkravet på 5,4 - 5,8 % svarer ligeledes til det generelle afkastkrav for tilsvarende   ældre boliger i København og Frederiksberg. Inflationen i perioden er sat 2,0 %.   The company owns five properties in Copenhagen and at Frederiksberg, respectively. The fair value of the   properties is assessed by means of a return-based valuation model according to which the value is stated on the   basis of the investment properties' return from operations and an individually determined rate of return. The rate of   return is from 5.4 to 5,8 pct. The company has at 1 September 2019 acquired a property in Klampenborg. This   property has to be renovated before it can be rented out, and therefore it is valued to acquisiton cost, which   amounts to DKK 16,211,000.   The average return from operations for the coming 10 years is assessed at DKK ('000) 14,302 on the company's   properties. There is a total of 299 leases of which 2 leases are commercial leases. The total area is 18,902 sqm, of   which 775 sqm is commercial leases. The total lease percentage is 97.   At the calculation, a return in the interval from 5.4 to 5,8 pct. is used which is determined with due regard to the   current conditions in the property market at the balance sheet date, the type of property, the location of the   properties, etc. The return requirement of 5.4 to 5,8 pct. corresponds also to the general requirements for a return   for similar, older houses in Copenhagen and at Frederiksberg. Inflation in the period is 2,0 %.   Noter til årsrapporten   Notes to the annual accounts   6 Finansielle anlægsaktiver   Investments   Kapital-   interesser   Long.term   participating   interests   Anskaffelsessum 1. oktober   47.002.189   Cost at 1 October   Årets tilgang   0 Additions   Anskaffelsessum 30. september   47.002.189   Værdireguleringer pr. 1. oktober   1.109.189   Adjustet value at 1 October   Årets resultatandel   226.958   Yearly profit   Udloddet udbytte   0 Dividend paid   Værdireguleringer pr. 30. september   1.336.147   Carrying amount at 30 September   Regnskabsmæssig værdi 30. september   48.338.336   Carrying amount at 30 September   Kapitalandele kan specificeres således:   40% af ejendommen Sdr. Fasanvej   Noter til årsrapporten   Notes to the annual accounts   2024/25   2023/24   7 Gæld til realkreditinstitutter   Debt to mortgage   Forfald efter 5 år   228.512.907   229.203.883   Due after 5 years   Forfald 1-5 år   1.948.172   1.692.015   Due 1-5 years   Forfald inden 1 år   509.173   703.377   Due within a year   230.970.252   231.599.275   8 Oplysninger om aktiver indregnet til dagsværdi   Information on assets recognized af fair value   Årets urealiserede   Værdi ultimo   nettogevinst   indregnet i   indregnet i   balance   resultatopgørelsen   Børsnoterede aktier   1.386.880   -3.102.429   Listed shares   Unoterede aktier   17.000   0 Unlistet shares   Børsnoterede obligationer   718.936   12.209   Listed bonds   Investeringsejendomme   513.711.386   56.972.691   Investment properties   De centrale forudsætninger for dagsværdi for   investeringsejendommen er beskrevet i note 5.   Børsnoterede obligationer og aktier er optaget til dagsværdi på   balancetidspunktet.   The key assumptions for the fair value of the investment property   are described in note 5.   Listed bonds and shares is booked af fair value at balance sheet   date   Noter til årsrapporten   Notes to the annual accounts   9 Eventualforpligtelser   Contingent liabilities   På ejendommen hviler endnu ikke opfyldte vedligeholdelsespligter:   I henhold til lejelovens § 117 DKK 5.639.120   I henhold til lejelovens § 119 DKK 237.549   The property is subject to not fulfilled obligations relating to maintenance:   According to LL § 117 DKK 5,639,120   According to LL § 119 DKK 237,549   10   Pantsætninger og sikkerhedsstillelser   Charges and Securities   Til sikkerhed for gæld til realkreditinstitutter, TDKK 230.970., er der givet pant i grunde og bygninger hvis   regnskabsmæssige værdi pr. 30. september 2025 udgør TDKK 513.711.   Land and buildings of a carrying amount of DKK ('000) 230,970 at 30 September 2025 have been provided as   security for debt to mortgage banks of DKK ('000) 513,711.   11   Andre forpligtelser   Other liabilities   Selskabet har ikke påtaget sig væsentlige andre forpligtelser.   The Company has not assumed any significant other liabilities.