45386082 2025-02-07 2025-12-31 45386082 2025-02-07 2025-12-31 1 45386082 2025-02-07 2025-12-31 1 45386082 2025-02-07 2025-12-31 2 45386082 2025-12-31 45386082 2025-02-07 d:ContributedCapitalMember 45386082 2025-02-07 d:SharePremiumMember 45386082 2025-02-07 d:RetainedEarningsMember 45386082 2025-02-07 2025-12-31 d:ContributedCapitalMember 45386082 2025-02-07 2025-12-31 d:SharePremiumMember 45386082 2025-02-07 2025-12-31 d:RetainedEarningsMember 45386082 2025-12-31 d:ContributedCapitalMember 45386082 2025-12-31 d:SharePremiumMember 45386082 2025-12-31 d:RetainedEarningsMember 45386082 2025-02-07 d:FixturesFittingsToolsAndEquipmentMember 45386082 2025-02-07 2025-12-31 d:FixturesFittingsToolsAndEquipmentMember 45386082 2025-12-31 d:FixturesFittingsToolsAndEquipmentMember 45386082 2025-02-07 d:ConvertibleProfitYieldingOrDividendYieldingLongtermDebtInstrumentsMember 45386082 2025-12-31 d:ConvertibleProfitYieldingOrDividendYieldingLongtermDebtInstrumentsMember 45386082 2025-02-07 d:OtherLongtermPayablesMember 45386082 2025-12-31 d:OtherLongtermPayablesMember xbrli:pure iso4217:DKK 2025-02-07 Danmark Kjeld Langes Gade 3B Årsrapport 43629379 Nørgaard Schultz 1367 København K 2025-02-07 2025-12-31 45386082 Clean Carbon ApS 4800 Nykøbing F DK Danmark Guldborgsund Nørgaard Schultz 43629379 Lennert Nørgaard Schultz Registreret revisor Kjeld Langes Gade 3B 1367 København K DK 2026-04-23 Anne Karina Filt Asbjørn Regnskabsklasse B Andre erklæringer uden sikkerhed CaseWare-FSR 1 The executive board has today discussed and approved the annual report of Clean Carbon ApS for the financial year 7 February - 31 December 2025. The annual report is 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 31 December 2025 and of the results of the company's operations for the financial year 7 February - 31 December 2025. In our opinion, management's review includes a fair review of the matters dealt with in the management's review. Management recommends to the company in general meeting that the financial statements for 2026 are not to be audited. Management considers the criteria for not auditing the financial statements to be met. The financial statements have not been audited. Management considers the criteria for not auditing the financial statements to be met. Management recommends that the annual report should be approved by the company in general meeting. Anne Karina Filt Asbjørn Director Ganiye Mine Uran Director To the shareholder of Clean Carbon ApS We have compiled the financial statements of Clean Carbon ApS for the financial year 7 February - 31 December 2025 based on the company's bookkeeping records and other information made available by enterprise.The financial statements comprises a statement by management, managements review, a summary of significant accounting policies, income statement, balance sheet, statement of changes in equity and notes.We performed the engagement in accordance with ISRS 4410, Compilation Engagements.We have applied our professional expertise to assist the enterprise in the preparation and presentation of the financial statements in accordance with the Danish Financial Statements Act. We complied with the relevant provisions of the Danish Act on Approved Auditors and with the International Ethics Standards Board for Accountants' Code of Ethics for Professional Accountants (IESBA Code), including principles relating to integrity, objectivity, professional competence and due care.The financial statements and the accuracy and completeness of the information used to compile the financial statements are the enterprise´s responsibility.As a compilation engagement is not an assurance engagement, we are not required to verify the accuracy or completeness of the information provided by enterprise for our compilation of the financial statements. Accordingly, we do not express an audit or a review conclusion on whether the financial statements have been prepared in accordance with the Danish Financial Statements Act. Copenhagen 2026-04-23 Nørgaard Schultz Lennert Nørgaard Schultz Registreret revisor mne35925 Business reviewThe company's purpose is to conduct research into wastewater treatment using bacteria, capture of CO2 from the atmosphere and extraction of Biochar for CCUS, as well as other related activities at the discretion of management. Financial review The company's income statement for the year ended 31 December 2025 shows a loss of DKK 1.088.336, and the balance sheet at 31 December 2025 shows equity of DKK 67.229. Significant events occurring after the end of the financial yearNo events have occurred after the balance sheet date which could significantly affect the company's financial position. Research and development activities in or for the companyBCC has developed a new strain called NordiCyanoTM and tested  performance in different wastewater plants. The annual report of Clean Carbon ApS for 2025 has been prepared in accordance with the provisions of the Danish Financial Statements Act ap­plying to en­ter­pri­ses of re­por­ting class B.The annual report for 2025 is pre­sen­ted in DKKAs 2025 is the company's first reporting period, no comparatives have been presented. I re­sul­tat­op­gø­rel­sen ind­reg­nes ind­tæg­ter i takt med, at de ind­tje­nes. Her­ud­over ind­reg­nes vær­di­re­gu­le­ring­er af fi­nan­si­el­le ak­ti­ver og for­plig­tel­ser. I re­sul­tat­op­gø­rel­sen ind­reg­nes li­ge­le­des al­le om­kost­nin­ger, her­under af­skriv­nin­ger og ned­skriv­nin­ger. Ak­ti­ver ind­reg­nes i ba­lan­cen, når det er sand­syn­ligt, at frem­ti­di­ge ø­ko­no­mis­ke for­de­le vil til­fly­de sel­ska­bet og ak­ti­vets vær­di kan må­les på­li­de­ligt.Liabilities are recognised in the balance sheet when it is probable that future economic benefits will flow from the company and the value of the liability can be measured reliably.On initial recognition, assets and liabilities are measured at cost. On subsequent recognition, assets and liabilities are measured as described below for each individual accounting item.Certain financial assets and liabilities are measured at amortised cost using the effective interest method. Amortised cost is calculated as the historic cost less any installments and plus/less the accumulated amortisation of the difference between the cost and the nominal amount.On recognition and measurement, allowance is made for predictable losses and risks which occur before the annual report is presented and which confirm or invalidate matters existing at the balance sheet date. In pursuance of section 32 of the Danish Financial Statements Act, the company does not disclose its revenue. Gross profit reflects an aggregation of revenue, changes in inventories of finished goods and work in progress and other operating income less costs of raw materials and consumables and other external expenses. Income from the sale of goods for resale and finished goods is recognised in the income statement, provided that the transfer of risk, usually on delivery to the buyer, has taken place and that the income can be measured reliably and is expected to be received. Costs of raw materials and consumables include the raw materials and consumables used in generating the year’s revenue. Other external expenses include expenses related to distribution, sale, advertising, administration, premises, bad debts, payments under operating leases, etc. Staff costs include wages and salaries, including compensated absence and pensions, as well as other social security contributions, etc. made to the entity's employees. Depreciation, amortisation and impairment of intangible assets and property, plant and equipment comprise the year's depreciation, amortisation and impairment of intangible assets and property, plant and equipment. Financial income and expenses are recognised in the income statement at the amounts that relate to the financial year. Net financials include interest income and expenses, financial expenses relating to finance leases, realised and unrealised capital/exchange gains and losses on securities, liabilities and foreign currency transactions, amortisation of financial assets and liabilities and surcharges and allowances under the Danish Tax Prepayment Scheme, etc. Tax for the year, which comprises the current tax charge for the year and changes in the deferred tax charge, is recognised in the income statement as regards the portion that relates to the profit/loss for the year and directly in equity as regards the portion that relates to entries directly in equity. Items of  plant and machinery and fixtures and fittings, tools and equipment are measured at cost less accumulated depreciation and impairment losses.The depreciable amount is cost less the expected residual value at the end of the useful life.Cost comprises the purchase price and any costs directly attributable to the acquisition until the date when the asset is available for use. The cost of self-constructed assets comprises direct and indirect costs of materials, components, sub-suppliers and wages.Straight-line depreciation is provided on the basis of the following estimated useful lives of the assets:   Production facilities and machinery 5 years  Assets costing less than DKK 34.400 are expensed in the year of acquisition. The carrying amount of intangible assets, items of property, plant and equipment and investments in subsidiaries, associates and participating interests is tested annually for impairment, other than what is reflected through normal amortisation and depreciation. Receivables are measured at amortised cost. DividendsProposed dividends are disclosed as a separate item under equity. Dividends are recognised as a liability when declared by the annual general meeting of shareholders. Current tax liabilities and current tax receivables are recognised in the balance sheet as the estimated tax on the taxable income for the year, adjusted for tax on the taxable income for previous years and tax paid on account. Liabilities, which include trade payables, payables to group entities and other payables, are measured at amortised cost, which is usually equivalent to nominal value. -1016120 62262 10690 -1089072 736 0 -1088336 0 -1088336 -1088336 177010 177010 177010 97573 97573 450170 547743 724753 44445 1111120 -1088336 67229 371690 250000 621690 3136 24625 8073 35834 657524 724753 40000 0 0 4445 1111120 0 -1088336 44445 1111120 -1088336 61767 495 62262 1 10690 10690 0 0 187700 187700 0 10690 -10690 177010 0 371690 0 0 0 250000 0 250000 The company has no contingent liabilities.