381585702024-01-012024-12-31381585702024-01-012024-12-311381585702024-01-012024-12-312381585702024-01-012024-12-311381585702024-12-31381585702023-12-31fsa:ContributedCapitalMember381585702023-12-31fsa:RetainedEarningsMember381585702023-12-31381585702024-01-012024-12-31fsa:RetainedEarningsMember381585702024-12-31fsa:ContributedCapitalMember381585702024-12-31fsa:RetainedEarningsMember381585702024-01-012024-12-31fsa:OtherShorttermPayablesMember381585702023-01-012023-12-31iso4217:DKKxbrli:pureThe Executive Board has today considered and approved the annual report of DTD Projects ApS for the financial year 01.01.2024 - 31.12.2024. 80523886938046The annual report is presented in accordance with the Danish Financial Statements Act.79343936793625In 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 - 31.12.2024.117995144421We believe that the management commentary contains a fair review of the affairs and conditions referred to therein.1956610696We recommend the annual report for adoption at the Annual General Meeting.23441434Aarhus137327113683Flemming Myllerup47887-54000CEO89440167683Brian Barbagallo Nielsen89440167683To the shareholders of DTD Projects ApSWe have performed an extended review of the financial statements of DTD Projects 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.0600000We 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.400054000Management 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.0168Our 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.211306113654168Management 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.577394120075583507774243Aarhus583507774243Sune Pagh Sølvsteen5000050000mne47819208951119511State Authorised Public Accountant258951169511Primary activitiesThe company's main activity is development and organization of music events.9077020000Events 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.233786584732This 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.324556604732Recognition 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.324556604732Foreign 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. 583507774243Gross profit or lossGross profit or loss comprises revenue and external expenses.5000012RevenueRevenue 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.119511Other external expensesOther external expenses include expenses relating to the Entity’s ordinary activities, including expenses for stationery and office supplies etc.Staff costsStaff costs comprise salaries and wages, and social security contributions, pension contributions, etc for entity staff.89440Other financial incomeOther financial income comprises interest income on bank deposits. Other financial expensesOther financial expenses comprise interest expenses, including interest expenses on payables to group ​enterprises etc. 50000Tax on profit/loss for the yearTax for the year, which consists of current tax for the year and changes in deferred tax, is recognised in the income statement by the portion attributable to the profit for the year and recognised directly in equity by the portion attributable to entries directly in equity.The Entity is jointly taxed with all Danish group enterprises. The current Danish income tax is allocated among the jointly taxed entities proportionally to their taxable income (full allocation with a refund concerning tax losses).208951ReceivablesReceivables are measured at amortised cost, usually equalling nominal value less writedowns for bad and doubtful debts.Deferred taxDeferred tax is recognised on all temporary differences between the carrying amount and the tax-based value of assets and liabilities, for which the tax-based value is calculated based on the planned use of each asset. However, no deferred tax is recognised for amortisation of goodwill disallowed for tax purposes and temporary differences arising at the date of acquisition that do not result from a business combination and that do not have any effect on profit or loss or on taxable income. Deferred tax assets, including the tax base of tax loss carryforwards, are recognised in the balance sheet at their estimated realisable value, either as a set-off against deferred tax liabilities or as net tax assets.1 Staff costs2024 DKK2023 DKKWages and salaries7,810,7286,689,479Other social security costs123,665104,1467,934,3936,793,625Average number of full-time employees1412Joint taxation contributions receivable or payableCurrent joint taxation contributions payable or joint taxation contributions receivable are recognised in the balance sheet, calculated as tax computed on the taxable income for the year, which has been adjusted for prepaid tax. For tax losses, joint taxation contributions receivable are only recognised if such losses are expected to be used under the joint taxation arrangement.14CashCash comprises bank deposits.2 Other financial expenses2024 DKK2023 DKKFinancial expenses from group enterprises040,314Other interest expenses2341,12023441,434Other financial liabilitiesOther financial liabilities are measured at amortised cost, which usually corresponds to nominal value.3 Tax on profit/loss for the year2024 DKK2023 DKKChange in deferred tax50,000(54,000)Refund in joint taxation arrangement(2,113)047,887(54,000)true4 Other payables2024 DKK2023 DKKVAT and duties207,383426,314Wages and salaries, personal income taxes, social security costs, etc. payable25,394158,001Other costs payable1,009417233,786584,732Grundlag for konklusion5 Contingent liabilitiesThe Entity participates in a Danish joint taxation arrangement where Superstruct Denmark Holdings ApS serves as the administration company. According to the joint taxation provisions of the Danish Corporation Tax Act, the Entity is therefore liable for income taxes etc for the jointly taxed entities, and 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.Konklusion6 Non-arm’s length related party transactionsAll related party transactions are carried out on an arm’s length basis. The Group’s intercompany loans, ​however, carry interest at a fixed rate which is different from the return on loans to the Group’s foreign parent ​company. 2025-06-277 Group relationsName and registered office of the Parent preparing consolidated financial statements for the smallest group: Superstruct Denmark Holdings ApS, Aarhus, Denmark2025-06-27true339635562023-01-012023-12-31Aarhus C80002City Tower, VærkmestergadeDeloitte Statsautoriseret RevisionspartnerselskabAarhusAarhus C8000Regnskabsklasse BErklæring om udvidet gennemgang2024-12-312024-01-01st35StudsgadeDTD Projects ApS38158570339635562300 København SWeidekampsgade 6Deloitte Statsautoriseret RevisionspartnerselskabÅrsrapport2025-06-27Flemming Myllerup