404098232024-01-012024-12-31404098232024-01-012024-12-311404098232024-01-012024-12-311404098232024-01-012024-12-312404098232024-01-012024-12-311404098232024-12-31404098232023-12-31fsa:ContributedCapitalMember404098232023-12-31fsa:RetainedEarningsMember404098232023-12-31404098232024-01-012024-12-31fsa:RetainedEarningsMember404098232024-12-31fsa:ContributedCapitalMember404098232024-12-31fsa:RetainedEarningsMember404098232023-01-012023-12-31iso4217:DKKxbrli:pureThe Board of Directors and the Executive Board have today considered and approved the annual report of Layerise ApS for the financial year 01.01.2024 - 31.12.2024.-112144-921708The annual report is presented in accordance with the Danish Financial Statements Act.41642398146236In our opinion, the financial statements give a true and fair view of the Entity’s financial position at 31.12.2024 and of the results of its operations for the financial year 01.01.2024 - 31.12.2024.08898We believe that the management commentary contains a fair review of the affairs and conditions referred to therein.-4276383-9076842We recommend the annual report for adoption at the Annual General Meeting.2018131025Copenhagen-4296564-9107867Ervin Draganovic-4296564-9107867director Ulrik Bo Larsen00chairman00Ervin Draganovic14000381312To the shareholders of Layerise ApS14000381312We have performed an extended review of the financial statements of Layerise ApS for the
financial year 01.01.2024 - 31.12.2024, which comprise the income statement,
balance sheet, statement of
changes in equity and notes, including a summary of significant
accounting policies. The financial statements
are prepared in accordance with the Danish Financial Statements Act.
Based on our extended review, in our opinion, the financial statements give a true and fair view of the Entity’s
financial position at 31.12.2024 and of the results of its operations for the
financial year 01.01.2024 - 31.12.2024 in accordance with the Danish Financial
Statements Act.14000381312We conducted our extended review in accordance with the assurance engagement standard for small enterprises
as issued by the Danish Business Authority and the standard on extended review of financial statements
prepared in accordance with the Danish Financial Statements Act as issued by FSR - Danish Auditors.
Our responsibilities under those standards and requirements are further described in the ”Auditor’s responsibilities
for the extended review of the financial statements” section. We are independent of the Entity in accordance with the International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants (IESBA Code) and the additional ethical requirements applicable in Denmark, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the IESBA Code. We believe that the evidence we have obtained is
sufficient and appropriate to provide a basis for our conclusion.0108062Management is responsible for the preparation of financial statements that give a true and fair view in accordance
with the Danish Financial Statements Act, and for such internal control as Management determines
is necessary to enable the preparation of financial statements that are free from material misstatement,
whether due to fraud or error.
In preparing the financial statements, Management is responsible for assessing the Entity’s ability to continue
as a going concern, disclosing, as applicable, matters related to going concern, and using the going concern basis of accounting unless Management either intends to liquidate the Entity or to cease operations, or has
no realistic alternative but to do so.0108062Our responsibility is to express a conclusion on the financial statements. This requires that we plan and
perform procedures to obtain limited assurance about our conclusion on the financial statements and that
we also perform specifically required supplementary procedures for the purpose of obtaining additional assurance
about our conclusion.An extended review consists of making inquiries, primarily of Management and, if appropriate, of other entity
personnel, performing analytical and the specifically required supplementary procedures as well as evaluating
the evidence obtained.The procedures performed in an extended review are less in scope than in an audit, and accordingly we do
not express an audit opinion on the financial statements.57980843142385798084422300Management is responsible for the management commentary.
Our conclusion on the financial statements does not cover the management commentary, and we do not express
any form of assurance conclusion thereon.
In connection with our extended review of the financial statements our responsibility is to read the management
commentary and, in doing so, consider whether the management commentary is materially inconsistent
with the financial statements or our knowledge obtained in the extended review or otherwise appears to be
materially misstated.
Moreover, it is our responsibility to consider whether the management commentary provides the information
required by relevant law and regulations.Based on the work we have performed, we conclude that the management commentary is in accordance with
financial statements and has been prepared in accordance with the requirements in the relevant law and regulations. We did not identify any material misstatement of the management commentary.5938084803612135456135456Copenhagen-9051633391401Anders Rødgaard Østdal-7697073526857mne5062076544101741State Authorised Public Accountant249276631409Primary activitiesThe Company's purpose is to run a business in software development and online and mobile commerce.1037695543605Development in activities and finances
The income statement of the Company shows a loss for the year of DKK 4.433 thousand and at 31 December
2024 the balance sheet shows equity of DKK -770 thousand, thus the Company has lost it's equity, cf. Section 119 of the Danish Companies Act.
Management expects the equity to be restored in 2025 through positive earnings, cf. below.
Going concern
In 2024 Management decided to change the Company’s strategy to achieve profitability and strengthen it's position in the market. The change of the Company's strategy
involved amongst other a significantly reduction of the Company's cost base which
e.g. has materialized in a reduction of the Company's staff cost of almost 50 %.
In addition to the cost reduction, Management decided to concentrate the Company’s activities on attracting larger international customers to increase its market share and position in the market substantially.
Both initiatives resulted in a loss for the year which were reduced by more than 50 % compared to 2023. The positive outcome of Management's strategy is expected to materialize even further in 2025 where Management expects the Company to realize a positive result and the Company to have a positive cashflow from it's operations.
To further strengthening the Company's cash position one of the Company's shareholders granted a loan of DKK 1 million in Q1 of 2025.
Based on the positive outcome of the changed strategy and the loan grant (as mentioned above), Management's budget shows a positive cash position end of December 2025. Based on this, Management has decided to present the annual report under the assumption of going concern.
13635151276755Events after the balance sheet dateNo events have occurred after the balance sheet date to this date, which would influence the evaluation of
this annual report.13635151276755Treasury sharesNumberNominal valueDKKShare of contributed capital%Treasury shares2,924,00029,24021.59Investments acquired2,924,00029,24021.59In 2023 the Company purchased treasury shares from one of the Company's previous directors. The purchase price was DKK 0. In March 2025 the Company's shareholders decided to dispose the Company's treasury shares by selling the totaltreasury shares to the Company's existing shareholders in proportion to their pro rata ownership, as of the date of the general meeting. Following the sale, the Company no longer hold any treasury shares. 593808480361213545614In 2023 the Company purchased treasury shares from one of the Company's previous directors. The purchase price was DKK 0. In March 2025 the Company's shareholders decided to dispose the Company's treasury shares by selling the totaltreasury shares to the Company's existing shareholders in proportion to their pro rata ownership, as of the date of the general meeting. Following the sale, the Company no longer hold any treasury shares. 3391401This annual report has been presented in accordance with the provisions of the Danish Financial Statements
Act governing reporting class B enterprises with addition of a few provisions for reporting class C.The accounting policies applied to these financial statements are consistent with those applied last year.Recognition and measurementAssets are recognised in the balance sheet when it is probable as a result of a prior event that future economic
benefits will flow to the Entity, and the value of the asset can be measured reliably.
Liabilities are recognised in the balance sheet when the Entity has a legal or constructive obligation as a
result of a prior event, and it is probable that future economic benefits will flow out of the Entity, and the
value of the liability can be measured reliably.
On initial recognition, assets and liabilities are measured at cost. Measurement subsequent to initial
recognition is effected as described below for each financial statement item.
Anticipated risks and losses that arise before the time of presentation of the annual report and that confirm
or invalidate affairs and conditions existing at the balance sheet date are considered at recognition and
measurement.
Income is recognised in the income statement when earned, whereas costs are recognised by the amounts
attributable to this financial year.-4296564Foreign currency translationOn initial recognition, foreign currency transactions are translated applying the exchange rate at the
transaction date. Receivables, payables and other monetary items denominated in foreign currencies that
have not been settled at the balance sheet date are translated using the exchange rate at the balance
sheet date. Exchange differences that arise between the rate at the transaction date and the rate in effect
at the payment date, or the rate at the balance sheet date, are recognised in the income statement as
financial income or financial expenses. Gross profit or lossGross profit or loss comprises revenue and external expenses.135456RevenueRevenue from the sale of services is recognised
in the income statement when delivery is made to the buyer. Revenue is recognised net of VAT, duties and
sales discounts and is measured at fair value of the consideration fixed.-905163Other operating incomeOther operating income comprises income of a secondary nature as viewed in relation to the Entity’s primary
activities,including salary refunds.Other external expensesOther external expenses include expenses relating to the Entity’s ordinary activities, including expenses for
premises, stationery and office supplies, marketing costs, etc. This item also includes writedowns of receivables recognised in current assets.For the purpose of offering incentive pay in the form of share options, the Company's Board of Directors are authorised for the period until 15 September 2025 once or several times to issue up to 1,000,000 warrants on one or more occasions, each entitling the holder to subscribe for one A share of minimum DKK 0.01 per share of nominal DKK 0.01. Staff costsStaff costs comprise salaries and wages, and social security contributions, pension contributions, etc
for entity staff.1 Uncertainty related to going concernIn 2024 Management decided to change the Company’s strategy to achieve profitability and strengthen it's position in the market. The change of the Company's strategy
involved amongst other a significantly reduction of the Company's cost base which
e.g. has materialized in a reduction of the Company's staff cost of almost 50 %.
In addition to the cost reduction, Management decided to concentrate the Company’s activities on attracting larger international customers to increase its market share and position in the market substantially.
Both initiatives resulted in a loss for the year which were reduced by more than 50 % compared to 2023. The positive outcome of Management's strategy is expected to materialize even further in 2025 where Management expects the Company to realize a positive result and the Company to have a positive cashflow from it's operations.
To further strengthening the Company's cash position one of the Company's shareholders granted a loan of DKK 1 million in Q1 of 2025.
Based on the positive outcome of the changed strategy and the loan grant (as mentioned above), Management's budget shows a positive cash position end of December 2025. Based on this, Management has decided to present the annual report under the assumption of going concern.
Depreciation, amortisation and impairment lossesDepreciation, amortisation and impairment losses relating to equipment and intangible
assets comprise depreciation, amortisation and impairment losses for the financial year, and gains and
losses from the sale of intangible assets and property, plant and equipment.2 Staff costs2024
DKK2023
DKKWages and salaries4,119,8938,041,248Other social security costs44,346104,9884,164,2398,146,236Average number of full-time employees714Other financial expensesOther financial expenses comprise interest expenses, payables and transactions in foreign currencies,
amortisation of financial liabilities, and tax surcharge under the Danish Tax Prepayment Scheme etc.7EquipmentOther fixtures and fittings, tools and equipment are
measured at cost less accumulated depreciation and impairment losses.
Cost comprises the acquisition price, costs directly attributable to the acquisition and preparation costs of
the asset until the time when it is ready to be put into operation.
The basis of depreciation is cost less estimated residual value after the end of useful life. Straight-line
depreciation is made on the basis of the following estimated useful lives of the assets:Useful life
Other fixtures and fittings, tools and equipment4 yearsEstimated useful lives and residual values are reassessed annually.
Items of property, plant and equipment are written down to the lower of recoverable amount and carrying
amount.3 Unrecognised rental and lease commitments2024
DKK2023
DKKLiabilities under rental or lease agreements until maturity in total28,000429,395ReceivablesReceivables are measured at amortised cost, usually equalling nominal value less writedowns for bad and
doubtful debts.4 Contingent liabilitiesThe Entity participates in a Danish joint
taxation arrangement where Liquidstone ApS serves as the administration company. According to the joint taxation provisions
of the Danish Corporation Tax Act, the Entity is therefore secondarily liable for income taxes etc. for the
jointly taxed entities, which is limited to the equity interest by which the entity participates in the Group, and also secondarily liable for obligations, if any, relating to the withholding of tax on interest, royalties and
dividend for the jointly taxed entities. The jointly taxed entities' total known net liability under the joint
taxation arrangement is disclosed in the administration company's financial statements.CashCash comprises of cash in bank deposits.5 Assets charged and collateralThere are no assets charged and collateral
. Treasury sharesAcquisition and selling prices and dividends for treasury shares are classified directly as equity in retained
earnings. Gains and losses on sale are not recognised in the income statement.Other financial liabilitiesOther financial liabilities are measured at amortised cost, which usually corresponds to nominal value.Deferred incomeDeferred income comprises income received for recognition in subsequent financial years. Deferred income
is measured at cost.Ikke væsentlig usikkerhed vedr. fortsat drifttrueGrundlag for konklusionKonklusion2025-07-012025-07-01true2023-01-012023-12-3133963556København S23006WeidekampsgadeDeloitte Statsautoriseret RevisionspartnerselskabCopenhagen NVCopenhagen NV1620Regnskabsklasse BErklæring om udvidet gennemgang2024-12-312024-01-01kl. th149VesterbrogadeLayerise ApS40409823339635562300 København SWeidekampsgade 6Deloitte Statsautoriseret RevisionspartnerselskabÅrsrapport2025-07-01Ervin Draganovic