298295862024-01-012024-12-31298295862024-01-012024-12-311298295862024-01-012024-12-311298295862024-12-31298295862023-12-31fsa:ContributedCapitalMember298295862023-12-31fsa:RetainedEarningsMember298295862023-12-31298295862024-01-012024-12-31fsa:RetainedEarningsMember298295862024-12-31fsa:ContributedCapitalMember298295862024-12-31fsa:RetainedEarningsMember298295862023-01-012023-12-31iso4217:DKKThe Executive Board has today considered and approved the annual report of Biomee ApS for the financial year 01.01.2024 - 31.12.2024. 44443397518822The annual report is presented in accordance with the Danish Financial Statements Act.1096375357929In my 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 - 31.12.2024.64202373I believe that the management commentary contains a fair review of the affairs and conditions referred to therein.012093I recommend the annual report for adoption at the Annual General Meeting.55471347867031Hørsholm55471347867031Trine AhlgreenTo the shareholders of Biomee ApS1836772912290012We have audited the financial statements of Biomee 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. ​ ​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.3190934236We conducted our audit in accordance with International Standards on Auditing (ISAs) and additional requirements applicable in Denmark. Our responsibilities under those standards and requirements are further described in the "Auditor’s responsibilities for the audit of the financial statements" section of this auditor’s report. 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 audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.95009500Management 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, for disclosing, as applicable, matters related to going concern, and for using the going concern basis of accounting in preparing the financial statements unless Management either intends to liquidate the Entity or to cease operations, or has no realistic alternative but to do so.1840913812333748Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are ​free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes ​our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted ​in accordance with ISAs and the additional requirements applicable in Denmark will always detect a material ​misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, ​individually or in the aggregate, they could reasonably be expected to influence the economic decisions of ​users taken on the basis of these financial statements.​​As part of an audit conducted in accordance with ISAs and the additional requirements applicable in Denmark, ​we exercise professional judgement and maintain professional scepticism throughout the audit. We also:Identify and assess the risks of material misstatement of the financial statements, whether due to ​fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence ​that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a ​material misstatement resulting from fraud is higher than for one resulting from error, as fraud may ​involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.​Obtain an understanding of internal control relevant to the audit in order to design audit procedures ​that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the ​effectiveness of the Entity’s internal control.​Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates ​and related disclosures made by Management. ​Conclude on the appropriateness of Management’s use of the going concern basis of accounting in ​preparing the financial statements, and, based on the audit evidence obtained, whether a material ​uncertainty exists related to events or conditions that may cast significant doubt on the Entity’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to ​draw attention in our auditor’s report to the related disclosures in the financial statements or, if such ​disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence ​obtained up to the date of our auditor’s report. However, future events or conditions may cause the ​Entity to cease to continue as a going concern.​Evaluate the overall presentation, structure and content of the financial statements, including the disclosures ​in the notes, and whether the financial statements represent the underlying transactions and ​events in a manner that gives a true and fair view.We communicate with those charged with governance regarding, among other matters, the planned scope ​and timing of the audit and significant audit findings, including any significant deficiencies in internal control ​that we identify during our audit.164717997991857385512433547Management is responsible for the management commentary. Our opinion 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 audit 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 audit or otherwise appears to be materially misstated. Moreover, it is our responsibility to consider whether the management commentary provides the information required under the Danish Financial Statements Act. Based on the work we have performed, we conclude that the management commentary is in accordance with ​the 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.185738551243354710000001000000Hørsholm1622409310676959Claus Jorch Andersen1722409311676959mne337124000040000State Authorised Public Accountant1309762716588Primary activitiesThe Company's is engaged as a global wholesaler of skin care products.1349762756588Development in activities and financesThe result shows a profit of DKK 5,547 thousand which Management finds satisfactory. The company's equity has been increased in 2024 and comprise DKK 17,224 thousand as per 31.12.2024. 1349762756588Events 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.1857385512433547This 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.1000000Gross profit or lossGross profit or loss comprises revenue and external expenses.10676959RevenueRevenue from the sale of manufactured goods and goods for resale is recognised in the income statement when delivery is made and risk has passed to the buyer. Royalty income is recognized on an accruals basis when the sale is made and the company becomes entitled to the royalty receipt. Revenue is recognised net of VAT, duties and sales discounts and is measured at fair value of the consideration fixed.Cost of salesCost of sales comprises goods consumed in the financial year measured at cost, adjusted for normal inventory writedowns.5547134Other external expensesOther external expenses include expenses relating to the Entity’s ordinary activities, including expenses for ​premises, stationery and office supplies, marketing costs, etc. Other financial income from group enterprisesOther financial income from group enterprises comprises interest income etc. on receivables from group enterprises.Other financial incomeOther financial income comprises interest income, including interest income on receivables from group enterprises, net exchange gains on transactions in foreign currencies as well as tax relief under the Danish Tax Prepayment Scheme etc.100000016224093Other financial expensesOther financial expenses comprise interest expenses, including interest expenses on payables to group ​enterprises, net exchange losses on transactions in foreign currencies as well as tax surcharge under the Danish Tax Prepayment Scheme etc.ReceivablesReceivables are measured at amortised cost, usually equalling nominal value less writedowns for bad and ​doubtful debts.1 Other financial income 2024 DKK2023 DKKExchange rate adjustments6,4202,3736,4202,3732 Other financial expenses2024 DKK2023 DKKOther interest expenses012,093012,093PrepaymentsPrepayments comprise incurred costs relating to subsequent financial years. Prepayments are measured at ​cost.3 EmployeesThe Entity has no employees other than the Executive Board. The Executive Officer has not received any ​​remuneration.CashCash comprises cash in hand and bank deposits.4 Contingent liabilitiesThe Entity participates in a Danish joint taxation arrangement where MC2 Therapeutics A/S 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.Other financial liabilitiesOther financial liabilities are measured at amortised cost, which usually corresponds to nominal value.trueGrundlag for konklusionKonklusion2025-06-302025-06-30true2023-01-012023-12-3133963556København S23006WeidekampsgadeDeloitte Statsautoriseret RevisionspartnerselskabRudersdalHørsholm2970Regnskabsklasse BRevisionspåtegning2024-12-312024-01-012624Agern AlleBiomee ApS29829586339635562300 København SWeidekampsgade 6Deloitte Statsautoriseret RevisionspartnerselskabÅrsrapport2025-06-30Tomas Mikkelsen