44589907 2025-01-01 2025-12-31 44589907 2024-01-25 2024-12-31 44589907 2025-12-31 44589907 2024-12-31 iso4217:DKK Årsrapport 2026-03-31 Lei Yang LeYa Holding ApS Karen Schacks Vej 49 2800 Kongens Lyngby 44589907 2025-01-01 2025-12-31 <p xmlns="http://www.w3.org/1999/xhtml"> <strong>Væsentligste aktiviteter</strong> <br/> <em>Som det første beskrives virksomhedens væsentligste aktiviteter - altså hvad laver virksomheden?</em> <br/> <br/> <strong>Udvikling i aktiviteter og økonomiske forhold</strong> <br/> <em>Dernæst redegøres for, om det økonomiske resultat har levet op til forventningerne.</em> <br/> <br/> <strong>Begivenheder efter regnskabsårets afslutning</strong> <br/> <em>Denne del medtages kun, hvis der er sket noget af afgørende betydning for regnskabsbrugerens vurdering af virksomheden</em></p> Ledelsen anser betingelserne for at udelade revision for opfyldt. Årsrapporten er aflagt i overensstemmelse med årsregnskabslovens bestemmelser for Regnskabsklasse B. Regnskabsklasse B <p xmlns="http://www.w3.org/1999/xhtml"> <strong> <span style="vertical-align: inherit;"> <span style="vertical-align: inherit;">General</span></span></strong> <br/> <span style="vertical-align: inherit;"> <span style="vertical-align: inherit;">The annual report for</span></span> <em> <span style="vertical-align: inherit;"> <span style="vertical-align: inherit;">Ldf Holding ApS</span></span></em> <span style="vertical-align: inherit;"> <span style="vertical-align: inherit;">for 2024 has been prepared in accordance with the provisions of the Danish Financial Statements Act for class B companies with the option of certain rules.</span></span></p> <p xmlns="http://www.w3.org/1999/xhtml"> <strong> <span style="vertical-align: inherit;"> <span style="vertical-align: inherit;">Income statement</span></span></strong> <br/> <strong> <span style="vertical-align: inherit;"> <span style="vertical-align: inherit;">Gross profit</span></span></strong> <br/> <span style="vertical-align: inherit;"> <span style="vertical-align: inherit;">In accordance with section 32(1) of the Danish Financial Statements Act, certain costs are aggregated under gross profit, which constitutes the sum of revenue, direct costs and other external costs.</span></span></p> <p xmlns="http://www.w3.org/1999/xhtml"> <strong> <span style="vertical-align: inherit;"> <span style="vertical-align: inherit;">Other external costs</span></span></strong> <br/> <span style="vertical-align: inherit;"> <span style="vertical-align: inherit;">Other external costs include costs for distribution, sales, marketing, administration, premises and losses on debtors.</span></span></p> <p xmlns="http://www.w3.org/1999/xhtml"> <strong> <span style="vertical-align: inherit;"> <span style="vertical-align: inherit;">Personnel costs</span></span></strong> <br/> <span style="vertical-align: inherit;"> <span style="vertical-align: inherit;">Personnel costs include wages and salaries, including holiday pay and pension contributions, as well as other costs for social benefits for the company's employees. Government reimbursements are not included.</span></span></p> <p xmlns="http://www.w3.org/1999/xhtml"> <strong> <span style="vertical-align: inherit;"> <span style="vertical-align: inherit;">Financial items</span></span></strong> <br/> <span style="vertical-align: inherit;"> <span style="vertical-align: inherit;">Financial income and expenses are recognised in the income statement at the amounts relating to the financial year. Items include interest income and expenses, leasing costs, and realised and unrealised capital gains and losses on securities, debt and foreign exchange transactions.</span></span></p> <p xmlns="http://www.w3.org/1999/xhtml"> <strong> <span style="vertical-align: inherit;"> <span style="vertical-align: inherit;">Tax on the year's profit/loss</span></span></strong> <br/> <span style="vertical-align: inherit;"> <span style="vertical-align: inherit;">Current tax for the year and changes in deferred tax are recognised in the income statement under tax on the year's profit/loss. Amounts relating to items recognised directly in equity are also recognised directly in equity.</span></span></p> <p xmlns="http://www.w3.org/1999/xhtml"> <strong> <span style="vertical-align: inherit;"> <span style="vertical-align: inherit;">Deferred tax</span></span></strong> <br/> <span style="vertical-align: inherit;"> <span style="vertical-align: inherit;">Deferred tax liabilities are recognized as provisions for temporary differences between accounting and tax values.</span></span></p> <p xmlns="http://www.w3.org/1999/xhtml"> <strong> <span style="vertical-align: inherit;"> <span style="vertical-align: inherit;">Balance sheet</span></span></strong> <br/> <strong> <span style="vertical-align: inherit;"> <span style="vertical-align: inherit;">Financial</span></span></strong> <br/> <span style="vertical-align: inherit;"> <span style="vertical-align: inherit;">assets Investments in associated companies are measured at cost.</span></span></p> <p xmlns="http://www.w3.org/1999/xhtml"> <strong> <span style="vertical-align: inherit;"> <span style="vertical-align: inherit;">Receivables</span></span></strong> <br/> <span style="vertical-align: inherit;"> <span style="vertical-align: inherit;">Receivables are measured at amortized cost, which in practice corresponds to nominal value. Impairment is made to cover expected losses.</span></span></p> <p xmlns="http://www.w3.org/1999/xhtml"> <strong> <span style="vertical-align: inherit;"> <span style="vertical-align: inherit;">Current and deferred tax</span></span></strong> <br/> <span style="vertical-align: inherit;"> <span style="vertical-align: inherit;">Current tax liabilities and tax assets are recognized based on the year's taxable income, adjusted for previous years' tax and taxes paid on account.</span></span></p> <p xmlns="http://www.w3.org/1999/xhtml"> <span style="vertical-align: inherit;"> <span style="vertical-align: inherit;">Deferred tax is measured using the balance sheet method of temporary differences. In cases where, for example, shares are taxed under alternative rules, deferred tax is measured based on the planned use or disposal.</span></span></p> <p xmlns="http://www.w3.org/1999/xhtml"> <span style="vertical-align: inherit;"> <span style="vertical-align: inherit;">Deferred tax assets, including tax loss carryforwards, are measured at the value at which the asset is expected to be realised through future earnings or offset against deferred tax liabilities.</span></span></p> <p xmlns="http://www.w3.org/1999/xhtml"> <strong> <span style="vertical-align: inherit;"> <span style="vertical-align: inherit;">Debt obligations</span></span></strong> <br/> <span style="vertical-align: inherit;"> <span style="vertical-align: inherit;">Debt is measured at amortized cost, which in all material respects corresponds to nominal value.</span></span></p> 0 3690 -1765 -3690 0 0 -1765 -3690 0 0 0 0 0 -1765 -3690 0 -1765 -3690 0 0 0 0 -1765 -3690 -1765 -3690 0 0 0 0 0 0 0 0 6000 6000 0 0 0 6000 6000 6000 6000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 28545 30310 28545 30310 34545 30310 40000 40000 0 0 -5455 -3690 0 34545 30310 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 34545 30310 <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">2025</th> </tr> </thead> <tbody> <tr> <td class="col1 dotted"> <span> Gennemsnitligt antal ansatte </span> </td> <td class="col2"> </td> <td class="col3"> 1 </td> <td class="col4 lastyear"> </td> </tr> </tbody> </table> 1 true false false true Erhvervsstyrelsen Regnskab Basis 2024-12-31 2024-01-25 Ingen bistand Lei Yang Karen schacks vej 49 2800 Lyngby