41661658 2025-01-01 2025-12-31 41661658 2025-01-01 2025-12-31 0 41661658 2024-01-01 2024-12-31 41661658 2025-12-31 41661658 2024-12-31 iso4217:DKK Annual report 2026-06-23 Birger Jacobs Birger Jacobs ApS Ben Websters Vej 14 2 13 2450 København SV birgerjacobs@gmail.com 41661658 2025-01-01 2025-12-31 <p xmlns="http://www.w3.org/1999/xhtml">Management has today considered and approved the annual report for the financial year 01. January 2025 - 31. December 2025 for Birger Jacobs ApS. <br/> <br/> The annual report is presented in accordance with the Danish Financial Statements Act. <br/> <br/> Management believes that the financial statements give a true and fair view of the company's assets, liabilities and financial position and of the result. <br/> <br/> The annual report is submitted for approval by the General Assembly.</p> Management considers the conditions for opting out of audit to be met. Copenhagen 2026-06-23 Birger Jacobs <p xmlns="http://www.w3.org/1999/xhtml"> <strong>Key activities</strong> <br/> The company’s purpose is to be a general partner in limited partnerships associated with the <br/> energy industry.</p> <p xmlns="http://www.w3.org/1999/xhtml"> <br/> <strong>Development in the year</strong> <br/> The income statement of the Company for 2025 shows a profit of tDKK 6.029 and at 31 December 2025 the balance sheet of the Company shows equity of tDKK 6.697.</p> The annual report has been prepared in accordance with the regulation applying to Reporting class B. Reporting class B <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml"> <strong>Recognition and measurement</strong> <br/> Revenues are recognized in the income statement as earned. Furthermore, value adjustments of <br/> financial assets and liabilities measured at fair value or amortized cost are recognized. Moreover, <br/> all expenses incurred to achieve the earnings for the year are recognized in the income <br/> statement, including depreciation, amortization, impairment losses and provisions as well as <br/> reversals due to changed accounting estimates of amounts that have previously been recognized <br/> in the income statement.</p> <p xmlns="http://www.w3.org/1999/xhtml"> <br/> Assets are recognized in the balance sheet when it is probable that future economic benefits <br/> attributable to the asset will flow to the Company, and the value of the asset can be measured <br/> reliably.</p> <p xmlns="http://www.w3.org/1999/xhtml"> <br/> Liabilities are recognized in the balance sheet when it is probable that future economic benefits <br/> will flow out of the Company, and the value of the liability can be measured reliably. <br/> Recognition and measurement take into account predictable losses and risks occurring before <br/> the presentation of the Annual Report which confirm or invalidate affairs and conditions existing <br/> at the balance sheet date.</p> <p xmlns="http://www.w3.org/1999/xhtml"> <br/> <strong>Translation policies</strong> <br/> Transactions in foreign currencies are translated at the exchange rates at the dates of <br/> transaction. Exchange differences arising due to differences between the transaction date rates <br/> and the rates at the dates of payment are recognized in financial income and expenses in the <br/> income statement. Where foreign exchange transactions are considered hedging of future cash <br/> flows, the value adjustments are recognized directly in equity.</p> <p xmlns="http://www.w3.org/1999/xhtml"> <br/> Receivables, payables and other monetary items in foreign currencies that have not been settled <br/> at the balance sheet date are translated at the exchange rates at the balance sheet date. Any differences between the exchange rates at the balance sheet date and the rates at the time when the receivable or the debt arose are recognized in financial income and expenses in the income statement.</p> <p xmlns="http://www.w3.org/1999/xhtml"> <br/> <strong>Income Statement <br/> Revenue</strong> <br/> Revenue is measured at the consideration received and is recognized exclusive of VAT.</p> <p xmlns="http://www.w3.org/1999/xhtml"> <br/> <strong>Other external expenses</strong> <br/> Other external expenses comprise legal, audit and bank fees, etc.</p> <p xmlns="http://www.w3.org/1999/xhtml"> <br/> <strong>Financial income and expenses</strong> <br/> Financial income and expenses are recognized in the income statement at the amounts relating <br/> to the financial year.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml"> <strong>Tax on profit/loss for the year</strong> <br/> Tax for the year consists of current tax for the year and changes in deferred tax for the year. The <br/> tax attributable to the profit for the year is recognized in the income statement, whereas the tax <br/> attributable to equity transactions is recognized directly in equity.</p> <p xmlns="http://www.w3.org/1999/xhtml"> <br/> The Company is part of a joint taxation with all Danish Group Companies. The tax effect of the <br/> joint taxation is allocated to enterprises in proportion to their taxable incomes.</p> <p xmlns="http://www.w3.org/1999/xhtml"> <br/> <strong>Balance Sheet <br/> Fixed asset investments</strong> <br/> Investment in subsidiaries are reconized under the equity accounting method. On acquisition of <br/> an investment in an associate or jointly controlled entity, any difference (whether positive or <br/> negative) between the cost of acquisition and the investor’s share of the fair values of the net <br/> identifiable assets of the associate results in notional fair value adjustments, including <br/> intangibles, and notional goodwill.</p> <p xmlns="http://www.w3.org/1999/xhtml"> <br/> <strong>Receivables</strong> <br/> Receivables are measured in the balance sheet at the lower of amortized cost and net realizable <br/> value, which corresponds to nominal value less provisions for bad debts.</p> <p xmlns="http://www.w3.org/1999/xhtml"> <br/> <strong>Deferred tax assets and liabilities</strong> <br/> Deferred income tax is measured using the balance sheet liability method in respect of <br/> temporary differences arising between the tax bases of assets and liabilities and their carrying <br/> amounts for financial reporting purposes on the basis of the intended use of the asset and <br/> settlement of the liability, respectively.</p> <p xmlns="http://www.w3.org/1999/xhtml"> <br/> Deferred tax assets are measured at the value at which the asset is expected to be realized, <br/> either by elimination in tax on future earnings or by set-off against deferred tax liabilities within <br/> the same legal tax entity.</p> <p xmlns="http://www.w3.org/1999/xhtml"> <br/> Deferred tax is measured on the basis of the tax rules and tax rates that will be effective under <br/> the legislation at the balance sheet date when the deferred tax is expected to crystallize as <br/> current tax. Any changes in deferred tax due to changes to tax rates are recognized in the income <br/> statement or in equity if the deferred tax relates to items recognized in equity.</p> <p xmlns="http://www.w3.org/1999/xhtml"> <br/> <strong>Financial debts</strong> <br/> Other debts are measured at amortized cost, substantially corresponding to nominal value.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> 5736722 0 17757 14949 5718965 -14949 5718965 -14949 278432 89111 79904 -235 14538 8593 28887 63924 6062952 18596 -7063 -15462 41061 14049 6028954 20009 358336 88876 5670618 -68867 6028954 20009 375727 172411 353927 685239 729654 857650 729654 857650 32228 0 59990 63153 5128885 682 5221103 63835 1191636 404048 6412739 467883 7142393 1325533 40000 40000 930174 571838 5727129 56161 6697303 667999 417838 657534 417838 657534 27252 0 27252 0 445090 657534 7142393 1325533 <p xmlns="http://www.w3.org/1999/xhtml"> <br/> Share capital consists of 40.000 shares of 1 DKK. Shares are not divided into classes.</p> <table xmlns="http://www.w3.org/1999/xhtml" style="border-bottom: 0.0pt;border-collapse: collapse;border-left: 0.0pt;border-right: 0.0pt;border-top: 0.0pt;width: 650.0px;"> <tbody> <tr> <th> </th> <th style="border-bottom: 1.0px solid;padding-bottom: 10.0px;text-align: right;width: 15.0%;">DKK</th> </tr> <tr> <td>Changes in share capital the last 5 years:</td> <td style="text-align: right;"> </td> </tr> <tr> <td>Share capital </td> <td style="text-align: right;">40.000</td> </tr> <tr> <td>Capitalincrease</td> <td style="text-align: right;">0</td> </tr> <tr> <td style="font-weight: bold;">Share capital, end of year</td> <td style="border-bottom: 2.0px solid;border-top: 2.0px solid;font-weight: bold;text-align: right;">40.000</td> </tr> </tbody> </table> <table xmlns="http://www.w3.org/1999/xhtml" class="incomeStatement" style="border:0; margin-bottom: 20px;"> <thead> <tr class="header1"> <th class="col1"/> <th class="col2"/> <th class="col3">2025</th> </tr> </thead> <tbody> <tr> <td class="col1 dotted"> <span> Average number of employees </span> </td> <td class="col2"> </td> <td class="col3"> 0 </td> <td class="col4 lastyear"> </td> </tr> </tbody> </table> 0 false false false true Erhvervsstyrelsen Regnskab Basis 2024-12-31 2024-01-01 No audit assistance Birger Jacobs Ben Websters Vej 14, 2. 13 2450 København SV