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Annual report
2026-06-26
Ervin Draganovic
The Board of Directors and the Executive Board have today considered and approved the annual report of Layerise ApS for the financial year 01.01.2025 - 31.12.2025.
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 Entity’s financial position at 31.12.2025and of the results of its operations for the financial year 01.01.2025 - 31.12.2025.
We believe that the management commentary contains a fair review of the affairs and conditions referred to therein.
We recommend the annual report for adoption at the Annual General Meeting.
Copenhagen
Ervin Draganovic
director
Ulrik Bo Larsen
chairman
Ervin Draganovic
To the shareholders of Layerise ApS
We have performed an extended review of the financial statements of Layerise ApS for the
financial year 01.01.2025 - 31.12.2025, 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 31.12.2025 and of the results of its operations for the
financial year 01.01.2025 - 31.12.2025in accordance with the Danish Financial
Statements Act.
We 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.
Management 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.
Our 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.
Management 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.
Copenhagen
Deloitte Statsautoriseret Revisionspartnerselskab
33963556
Anders Rødgaard Østdal
State Authorised Public Accountant
mne50620
Primary activitiesThe Company's purpose is to run a business in software development and online and mobile commerce.
Development in activities and finances
The income statement of the Company shows a profit for the year of DKK 419 thousand and at 31 December
2025 the balance sheet shows equity of DKK -351 thousand. Management expects the equity to be restored in 2026 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 for 2025
e.g. has materialized in a reduction of the Company's staff cost of 35% and operating expenses of 31% in 2025 compared to 2024.
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 has made positive impacts on this years profit which resulted in a profit of DKK 418 thousand.
The positive outcome of Management's strategy is expected to materialize even further in 2026 where Management expects the Company to re-establish it's equity and repay the granted loan from one of it's shareholders, which fall due end of 2026.
Events 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.
Treasury shares acquired as collateralNumberNominal
valueDKKShare of
contributed
capital
%Purchase/(selling) priceDKKTreasury shares2,924,00029,24021.5915Investments disposed of2,924,00029,24021.59In March 2025 the Company's shareholders decided to dispose the Company's treasury shares by selling the total
treasury 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.
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1 Judgements regarding 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 for 2025
e.g. has materialized in a reduction of the Company's staff cost of 35% and operating expenses of 31% in 2025 compared to 2024.
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 has made positive impacts on this years profit which resulted in a profit of DKK 418 thousand. The positive outcome of Management's strategy is expected to materialize even further in 2026 where Management expects the Company to re-establish it's equity and repay the granted loan from one of it's shareholders, which fall due end of 2026.
2 Staff costs2025DKK2024DKKWages and salaries2,609,5184,053,534Other social security costs34,19044,3462,643,7084,097,880Average number of full-time employees47
4
7
3 Other financial income
2025DKK2024DKKOther interest income2,31702,3170
4 Other unrecognised commitmentsUnrecognised rental and lease commitments2025DKK2024DKKLiabilities under rental or lease agreements until maturity in total28,00028,000
5 Contingent assetsDue to losses incurred in prior years, the Company has accumulated a non-recognized tax loss carry forward of
DKK 28,614 thousand. The tax value hereof amounts to DKK 6,295 thousand.
6 Contingent liabilitiesThe Entity participates in a Danish joint
taxation arrangement where Liquidstone ApSserves as the administration company. According to the joint taxation provisions
of the Danish Corporation Tax Act, the Entity istherefore 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.
7 Assets charged and collateralThere are no assets charged and collateral
.
This 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.
Changes in accounting policiesThe Entity has changed its accounting policies, in accordance with the Danish Financial statements act, presented Other staff cost
as Gross profit instead of Staff costs as in previous years.
Apart from the areas mentioned above, the annual report has been presented applying the accounting policies
consistently with 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.
Foreign 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.
RevenueRevenue 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.
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.
Staff costsStaff costs comprise salaries and wages, and social security contributions, pension contributions, etc
for entity staff.
Other financial incomeOther financial income comprises including
interest income on receivables from group enterprises, net capital or exchange gains on securities, payables
and transactions in foreign currencies, amortisation of financial assets, and tax relief under the Danish
Tax Prepayment Scheme etc.
Other 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.
EquipmentOther 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.
ReceivablesReceivables are measured at amortised cost, usually equalling nominal value less writedowns for bad and
doubtful debts.
PrepaymentsPrepayments comprise incurred costs relating to subsequent financial years. Prepayments are measured at
cost.
CashCash comprises of cash in bank deposits.
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 drift
Grundlag for konklusion
Konklusion
2026-06-26
2026-06-26
true
2024-01-01
2024-12-31
København S
2300
6
Weidekampsgade
Copenhagen NV
Copenhagen V
1620
Regnskabsklasse B
Erklæring om udvidet gennemgang
2025-12-31
2025-01-01
kl. th149
Vesterbrogade
Layerise ApS
40409823
33963556
2300 København S
Weidekampsgade 6
Deloitte Statsautoriseret Revisionspartnerselskab