40507094 2025-01-01 2025-12-31 40507094 2025-01-01 2025-12-31 0 40507094 2025-01-01 2025-12-31 0 40507094 2025-01-01 2025-12-31 1 40507094 2025-01-01 2025-12-31 2 40507094 2025-01-01 2025-12-31 0 40507094 2025-01-01 2025-12-31 0 40507094 2024-01-01 2024-12-31 40507094 2025-12-31 40507094 2024-12-31 40507094 2024-01-01 fsa:ContributedCapitalMember 40507094 2024-01-01 fsa:RetainedEarningsMember 40507094 2024-01-01 fsa:ProposedDividendRecognisedInEquityMember 40507094 2025-01-01 2025-12-31 fsa:ContributedCapitalMember 40507094 2025-01-01 2025-12-31 fsa:RetainedEarningsMember 40507094 2025-01-01 2025-12-31 fsa:ProposedDividendRecognisedInEquityMember 40507094 2025-12-31 fsa:ContributedCapitalMember 40507094 2025-12-31 fsa:RetainedEarningsMember 40507094 2025-12-31 fsa:ProposedDividendRecognisedInEquityMember xbrli:pure iso4217:DKK true 19125742 SØBY REVISORER A/S, GODKENDTE REVISORER Landbrugsvej 4 5260 Odense S Andre erklæringer uden sikkerhed Årsrapport Regnskabsklasse B 2025-01-01 2025-12-31 2024-01-01 2024-12-31 true 3 HEJSAN ApS Kirsebærhaven 1Kirsebærhaven 1 5320 Agedrup 40507094 7 2026-03-23 Sangeetha Thondepu Today, Management has considered and adopted the Annual Report of HEJSAN ApS for the financial year 1 January 2025 - 31 December 2025. 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 31 December 2025 and of the results of the Company's operations for the financial year 1 January 2025 - 31 December 2025. In our opinion, the Management's Review includes a true and fair account of the matters addressed in the review. The conditions for not conducting an audit of the Financial Statement have been met. We recommend that the Annual Report be adopted at the Annual General Meeting. Odense 2026-03-01 Sangeetha Thondepu Manager Charlotte Hybschmann Jacobsen Rajesh Nageswara Rao Thondepu Sangeetha Thondepu Chairman Member Member To the Management of HEJSAN ApS We have compiled the accompanying financial statements of HEJSAN ApS for the financial year 1 January 2025 - 31 December 2025 based on the information you have provided. These financial statements comprise a summary of significant accounting Policies, income statement, balance sheet, statement of change in equity and notes.We performed this compilation engagement in accordance with International Standard on Related Services 4410 (Revised), Compilation Engagements.We have applied our expertise in accounting and financial reporting to assist you in the preparation and presentation of these financial statements in accordance with the Danish Financial Statement Act. We have complied with relevant requirements under the Danish Act on Approved auditors and Audit Firms and the International Ethics Standards Board for Accountants' International Code of Ethics for Professional Accountants (IESBA Code) including principles of integrity, objectivity, professional competence and due care.The Financial Statement and the accuracy and completeness of the information used to compile them are your responsibility.Since a compilation engagement is not an assurance engagement, we are not required to verify the accuracy or completeness of the information you provided to us to compile these financial statements. Accordingly, we do not express an audit opinion or review conclusion on whether the financial statements are prepared in accordance with the Danish Financial Accounts Act. Odense, 1 March 2026SØBY REVISORER A/SGODKENDTE REVISORERCVR-no. 19125742Kristian Frøhlich RosagerState Authorised Public Accountantmne52676 Odense 2026-03-01 SØBY REVISORER A/SGODKENDTE REVISORER 19125742 Kristian Frøhlich Rosager State Authorised Public Accountant mne52676 HEJSAN ApS 5320 Agedrup 71484708 hejsan@fogarolli.com 40507094 2019-05-01 2025-01-01 2025-12-31 Landbrugsvej 4 5260 Odense S 66184020 The Company's principal activitiesThe Company's principal activities is to operate an espresso and coffee bar, as well as any other related business activities. Development in the activities and the financial situation of the CompanyThe Company's Income Statement of the financial year 1 January 2025 - 31 December 2025 shows a result of DKK 131.777 and the Balance Sheet at 31 December 2025 a balance sheet total of DKK 462.297 and an equity of DKK 261.787. Post financial year eventsAfter the end of the financial year, no events have occurred which may change the financial position of the entity substantially. The annual report of HEJSAN ApS for 2025 has been presented in accordance with the provisions of the Danish Financial Statements Act applying to enterprises of reporting class B. Income statement Gross profitThe 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.Gross profit is a combination of the items of revenue, change in inventories of finished goods, work in progress and goods for resale, other operating income, costs for raw materials and consumables and other external expenses. RevenueRevenue is recognised in the income statement if the goods have been delivered and the risk has passed to the buyer before year-end and if the revenue can be reliably calculated and expected to be received. Revenue is recognised excluding VAT and all discounts granted are recognised in revenue. Change in inventories of finished goods and work in progressThe changes in inventories of finished goods and work in progress consist of a shift in inventories. Raw materials and consumables usedCosts for raw materials and consumables comprise the cost of goods purchased less discounts, costs subcontractors and change in inventories for the year. Staff costsStaff costs include wages and salaries including compensated absence and pension to the Companies employees, as well as other social security contributions etc. Amortisation and impairment of tangible and intangible assetsAmortization and impairment of intangible assets, property, plant and equipment has been performed based on a continuing assessment of the useful life of the assets in the Company. Non-current assets are amortized on a straight line basis, based on cost, on the basis of the following assessment of useful life and residual values:Useful lifeResidual valueConcessions, patents, licences, trademarks and other similar rights10 years0%Other fixtures and fittings, tools and equipment3-10 years0%Profit or loss resulting from the sale of intangible assets or property, plant and equipment 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 expensesFinancial income and expenses are recognised in the income statement based at the amounts that concern the financial year. Financial income and expenses include interest revenue and expenses, financial expenses of finance leases, realised and unrealised capital gains and losses regarding securities, accounts payable and transactions in foreign currencies, repayment on mortgage loans, and surcharges and allowances under the advance-payment of tax scheme.Dividends from other investments are recognised as income in the financial year in which the dividends are declared. Tax on net profit for the yearTax 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.The Company and the Danish associates are taxed jointly. The Danish income tax is distributed between profit- and loss-making Danish enterprises in relation to their taxable income (full distribution). Balance sheet Intangible assetsOther intangible assets, including licenses and acquired rights etc., are measured at cost less accumulated amortization and impairment losses.An impairment test of acquired intangible assets is performed in the event of indications of a decrease in value. Furthermore, annual impairment tests are performed for ongoing and activated development projects, if any. The impairment test is performed for each individual asset and group of assets, respectively. The assets are written down to the higher of the asset's or asset group's value in use and the net selling price (recoverable amount) in the event that this one is lower than the carrying amount. Property, plant and equipmentProperty, plant and equipment are measured at cost on initial recognition and subsequently at cost less accumulated depreciation and impairment losses.The depreciable amount is calculated taking into consideration the residual value of the asset at the end of its useful life, reduced by impairment losses, if any. The depreciation period and the residual value are determined at the data of acquisition. If the residual value exceeds the carrying amount of the asset, depreciation is discontinued.In case of changes in depreciation period or residual value, the effect of a change in depreciation period is recognised prospectively in accounting estimates.Cost includes the purchase price and expenses directly related to the acquisition until the time when the asset is ready for use. The cost of self-constructed assets includes costs for materials, components, subcontractors, direct payroll costs and indirect production costs.The cost of composite asset is disaggregated into components, which are separately depreciated if the useful lives of the individual component differ.The carrying amounts of property plant and equipment are tested annually to determine whether there is any indication of impairment other than what is expressed by amortization and depreciation. If so, the assets are tested for impairment to determine whether the recoverable amounts are lower than the carrying amounts and the relevant assets are written down to such lower recoverable amounts. An impairment test is carried out annually of ongoing development projects, whether or not there is any indication of impairment.The recoverable amount of an asset is determined as the higher of the net sales price and the value in use. Where the recoverable amount of the individual assets cannot be determined, the assets are grouped together into the smallest group of assets that can be estimated to determine an aggregate reliable recoverable amount for those units. InventoriesInventories are measured at cost on the basis of the FIFO principle. Where the net realizable value is lower than cost, the inventories are written down to this lower value.The net realizable value of inventories is calculated as the selling price less costs of completion and costs incurred to make the sale. The value is determined taking into account the negotiability of inventories, obsolescence and expected development in sales price.Work in progress and manufactured goods are measured at manufacturing price comprising cost of goods sold and direct payroll costs. ReceivablesReceivables are measured at amortized cost which usually corresponds to the nominal value. The value is reduced by write-downs for expected bad debts.Impairment of accounts receivables past due is established on individual assessment of receivables. Cash and cash equivalentsCash 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. EquityEquity comprises the working capital and a number of equity items that may be statutory or stipulated in the articles of association. DividendsProposed dividend for the year are recognised as a separate item under equity. Proposed dividends are recognised as a liability when approved by the Annual General Meeting. Deferred taxDeferred tax and the associated adjustments for the year are determined according to the 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 crystallize as current tax. Other payablesOther payables are measured at amortized cost, which usually corresponds to the nominal value.Contingent assets and liabilitiesContingent assets and liabilities are not recognised in the Balance Sheet but appear only in the notes. 492990 208951 304851 242290 20000 35622 168139 -68961 4416 6308 383 77 172172 -62730 40395 -11718 131777 -51012 -31777 51012 0 0 22889 42889 22889 42889 22889 42889 15000 15000 15000 15000 7900 3088 126739 101912 1947 13984 136586 118984 287822 100954 439408 234938 462297 277827 40000 40000 121787 90010 100000 0 261787 130010 28358 0 172152 147817 200510 147817 200510 147817 462297 277827 40000 90010 0 0 31777 100000 40000 121787 100000 202520241. Employee benefits expenseWages and salaries294.996228.009Social security contributions8.1635.816Other employee expense1.6928.465304.851242.290Average number of employees22 2 2 2. Depreciation and amortisation expensesDepreciation fixtures, fittings, tools and equipment20.00035.62220.00035.622 3. Finance incomeInterest on intercompany4.3876.051Other finance income292574.4166.308 4. Finance expensesOther finance expenses-383-77-383-77 6. Intangible assetsTrademarksCost at the beginning of the year34.000Cost at the end of the year34.000Depreciation and amortisation at the beginning of the year-34.000Impairment losses and amortisation at the end of the year-34.000Carrying amount at the end of the year0 7. Property, plant and equipmentFixtures, fittings, toolsand equipmentCost at the beginning of the year224.145Cost at the end of the year224.145Depreciation and amortisation at the beginning of the year-181.256Amortisation for the year-20.000Impairment losses and amortisation at the end of the year-201.256Carrying amount at the end of the year22.889 8. Contingent liabilitiesThe Company is jointly taxed with the other enterprises in the group and are jointly and severally liable for the taxes that concern the joint taxation.The total amount appears from the annual report of Suraj ApS which is the administration company in the joint taxation. 9. Collaterals and securitiesNo securities or mortgages exist at the balance sheet date.