41700467 2025-01-01 2025-12-31 41700467 2025-01-01 2025-12-31 0 41700467 2025-01-01 2025-12-31 1 41700467 2024-01-01 2024-12-31 41700467 2025-12-31 41700467 2024-12-31 41700467 2024-01-01 fsa:ContributedCapitalMember 41700467 2024-01-01 fsa:RetainedEarningsMember 41700467 2025-01-01 2025-12-31 fsa:ContributedCapitalMember 41700467 2025-01-01 2025-12-31 fsa:RetainedEarningsMember 41700467 2025-12-31 fsa:ContributedCapitalMember 41700467 2025-12-31 fsa:RetainedEarningsMember xbrli:pure iso4217:DKK 25074823 Azets insight A/S lyskær 3 CD 2730 Herlev Ingen bistand Årsrapport Regnskabsklasse B 2025-01-01 2025-12-31 2024-01-01 2024-12-31 true 0 Ingager ApS Strødamvej 46Strødamvej 46 2100 København Ø 41700467 6 2026-04-22 Jimmy Jakobsen Today, Management has considered and adopted the Annual Report of Ingager 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. København Ø 2026-04-22 Jimmy Jakobsson Per Gustav Kjellander Man. Director Executive Ingager ApS 2100 København Ø 41700467 2020-09-18 København 2025-01-01 2025-12-31 The Company's principal activitiesThe Company's principal activities consist in advertising and marketing within online-based media as well as sales of online-based services and related business. Development in activities and the financial situationThe Company's Income Statement of the financial year 1 January 2025 - 31 December 2025 shows a result of DKK -125.241 and the Balance Sheet at 31 December 2025 a balance sheet total of DKK 252.706 and an equity of DKK -1.582.548. 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 Ingager ApS for 2025 has been presented in accordance with the provisions of the Danish Financial Statements Act applying to enterprises of reporting class B, with the adoption of individual rules from class C. Translation policiesTransactions in foreign currencies are translated into DKK at the exchange rate prevailing at the date of transaction. Monetary assets and liabilities in foreign currencies are translated into DKK based on the exchange rates prevailing at the balance sheet day. Realised and unrealised foreign exchange gains and losses are included in the income statement under financial income and expenses. Basis of recognition and measurementThe financial statement have been prepared under the historical cost principle.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 amortized cost. Moreover, all expenses incurred to achieve the earnings for the year are recognised in the income statement, including depreciation, amortization, 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 financial statement, i.e. losses and risks which prove or disprove matters which exist at the balance sheet date. Income statement Gross profit/lossThe 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 and other external expenses. RevenueIncome from delivery of services is recognised on a straight-line basis in net sales, as the service is delivered. Other external expensesOther external expenses include expenses for sales, advertising, administration, premises, bad debts etc. Emplyee expensesStaff costs include wages and salaries including compensated absence and pension to the Companies employees, as well as other social security contributions etc. 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, realised and unrealised capital gains and losses regarding transactions in foreign currencies. 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. Balance sheet 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.Useful lifeResidual valuePlant and machinery5-10 years0%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. DepositsDeposits are measured at cost. 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. EquityEquity comprises the working capital and a number of equity items that may be statutory or stipulated in the articles of association. 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. Current tax liabilities PayablesPayables 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. -60419 66439 0 0 0 3393 -60419 63046 253 331 101494 96041 0 -1607 -161660 -31057 -36419 -7572 -125241 -23485 125241 23485 15000 15000 15000 15000 15000 15000 35565 33146 5000 10265 40565 43411 197141 221613 237706 265024 252706 280024 40000 40000 -1622548 -1497307 -1582548 -1457307 38400 49519 1789081 1687812 7773 0 1835254 1737331 1835254 1737331 252706 280024 40000 -1497307 0 -125241 40000 -1622548 1. Uncertainties relating to going concernThe company has lost more than 50% of the share capital and is thus covered by the rules on capital losses in the Companies Act. In order to finance the Company's oprerations, the Company has received a letter of comfort and subordination issued by the Parent Company in which the Parent Company will suppert in the form of a loan to the extent necessary to finance their operation activities and other extraordinary expenses if any. The loan extended and additional loans will not be called unless the liquidity position is adequate to be justifiable. They declares the debt to group enterprise rank subordinate to the Company's other creditors. The letter of comfort and subordination is effective until 31 december 2026. 202520242. Employee benefits expenseAverage number of employees11 1 1 4. Contingent liabilitiesThe company is jointly taxed with the other companies in the group and is jointly and severally liable for the taxes that relate to the joint taxation.The total amount appears from the annual report for Egmont International Holding A/S, which is the management company in the joint taxation. 5. Collaterals and securitiesNo securities or mortgages exist at the balance sheet date. 6. Consolidated financial statementsThe Company is included in the Group Annual Report of Egmont Fonden, Vognmagergade 11, 1120 København K. 7. Related partiesThe company's related parties is Ingager AB, Karlavägen 96, 115 26 Stockholm, Sverige.