iso4217:DKK410200242021-03-012022-02-28410200242021-03-012022-02-281410200242021-03-012022-02-281410200242021-03-012022-02-28410200242019-12-122021-02-28410200242021-03-012022-02-28fsa:RetainedEarningsMember410200242019-12-122021-02-28fsa:RetainedEarningsMember410200242021-03-012022-02-28fsa:ReserveForNetRevaluationAccordingToEquityMethodMember410200242021-03-012022-02-28fsa:RetainedEarningsMember410200242022-02-28410200242021-02-28410200242021-03-01fsa:ContributedCapitalMember410200242021-03-01fsa:ReserveForNetRevaluationAccordingToEquityMethodMember410200242021-03-01fsa:RetainedEarningsMember410200242021-03-01410200242022-02-28fsa:ContributedCapitalMember410200242022-02-28fsa:ReserveForNetRevaluationAccordingToEquityMethodMember410200242022-02-28fsa:RetainedEarningsMember2022-08-262022-08-26true339635562019-12-122021-02-28Aarhus C80002City Tower, VærkmestergadeDeloitte Statsautoriseret RevisionspartnerselskabAssensHaarby5683Regnskabsklasse BAndre erklæringer uden sikkerhed2022-02-282021-03-01<br /><br />7RavnebjergDvjd Holding ApS41020024339635562300 København SWeidekampsgade 6Deloitte Statsautoriseret RevisionspartnerselskabÅrsrapportThe Executive Board has today considered and approved the annual report of Dvjd Holding ApS for the financial year 01.03.2021 - 28.02.2022. The annual report is presented in accordance with the Danish Financial Statements Act.In my opinion, the financial statements give a true and fair view of the Entity’s financial position at 28.02.2022 and of the results of its operations for the financial year 01.03.2021 - 28.02.2022.I believe that the management commentary contains a fair review of the affairs and conditions referred to therein.I consider the preconditions for not auditing the financial statements for the financial year 01.03.2021 - 28.02.2022 as complied with.I recommend the annual report for adoption at the Annual General Meeting.HaarbyDmitrii FedotovTo Management of Dvjd Holding ApSWe have compiled the financial statements of Dvjd Holding ApS for the financial year 01.03.2021 - 28.02.2022 based on the Entity’s bookkeeping records and other information Management has provided. ​ ​These financial statements comprise the income statement, balance sheet, statement of changes in equity, notes and a summary of significant accounting policies. ​ ​We performed this compilation engagement in accordance with ISRS 4410, Compilation Engagements. ​ ​We have applied our expertise in accounting and financial reporting to assist Management in the preparation ​and presentation of these financial statements in accordance with the Danish Financial Statements Act. We have complied with relevant provisions of the Danish Public Accountants Act and the International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants (IESBA Code), including principles of integrity, objectivity, professional competence and due care. These financial statements and the accuracy and completeness of the information used to compile the financial ​statements are Management’s responsibility. Since a compilation engagement is not an assurance engagement, we are not required to verify the accuracy ​or completeness of the disclosures Management provided to us to compile these financial statements. Accordingly, we do not express an audit opinion or a review conclusion about whether the financial statements ​have been prepared in accordance with the Danish Financial Statements Act. AarhusJonas Thøstesen Svenssonmne47824State Authorised Public AccountantPrimary activitiesThe purpose of the company is to own investments in associates.Development in activities and financesThe result of the year is 1,013 TDKK, which by the management is considered satisfying.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.-4375-138581017975813835502475101309879950210130987995021017975-487720318101013835203181010138352031810101383530457304572031840101429250000500001831810813835-19210-14333186260084950250000813835-14333849502500001831810-1921035003500150000150000445001129011290169240164790169240164790203184010142921 Financial assetsInvestments in associates DKKCost beginning of year200,000Cost end of year200,000Revaluations beginning of year813,835Share of profit/loss for the year1,017,975Revaluations end of year1,831,810Carrying amount end of year2,031,810Investments in associatesEquity ​interest ​%Classerium A/S50This 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.falseNon-comparabilityThe previous financial year was the company's first financial year and covers the period 12.12.2019 - 28.02.2021. Thus, there is no direct comparability with the figures for 2019/21, which amount to 15 months.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 of other external expenses.Other external expensesOther external expenses include expenses relating to the Entity’s ordinary activities, including administration costs.Income from investments in associatesIncome from investments in associates comprises the pro rata share of the individual associates’ profit/loss after pro rata elimination of intra-group profits or losses.Other financial expensesOther financial expenses comprise interest expenses etc.Investments in associatesInvestments in associates are recognised and measured according to the equity method. This means that investments are measured at the pro rata share of the associates’ equity value. Upon distribution of profit or loss, net revaluation of investments in associates is transferred to reserve for net revaluation according to the equity method in equity. Investments in associates are written down to the lower of recoverable amount and carrying amount.Investments in associates fall within the definitions of both participating interests and associates, yet in the financial statements they have been presented as investments in associates because this designation reflects more accurately the Company’s involvement in the relevant entities. CashCash comprises cash in bank deposits.Other financial liabilitiesOther financial liabilities are measured at amortised cost, which usually corresponds to nominal value.2022-08-26Dmitrii Fedotov