41661658 2024-01-01 2024-12-31 41661658 2024-01-01 2024-12-31 0 41661658 2023-01-01 2023-12-31 41661658 2024-12-31 41661658 2023-12-31 iso4217:DKK Annual report 2025-06-27 Birger Jacobs Birger Jacobs ApS Ben Websters Vej 14 2 13 2450 København SV birgerjacobs@gmail.com 41661658 2024-01-01 2024-12-31 <p xmlns="http://www.w3.org/1999/xhtml">Management has today considered and approved the annual report for the financial year 01. January 2024 - 31. December 2024 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 2025-06-27 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 2024 shows a profti and at 31 December <br/> 2024 the balance sheet of the Company shows equity of tDKK 668.</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"> <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 <br/> differences between the exchange rates at the balance sheet date and the rates at the time when <br/> the receivable or the debt arose are recognized in financial income and expenses in the income <br/> 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. <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> 0 9474 14949 33143 -14949 -23669 -14949 -23669 89111 82101 -235 24518 8593 0 63924 6038 18596 76912 -15462 -8620 14049 20009 85532 88876 106619 -68867 -21087 20009 85532 172411 83069 685239 1006143 857650 1089212 857650 1089212 63153 11941 682 217 63835 12158 404048 30369 467883 42527 1325533 1131739 40000 40000 571838 482962 56161 125028 667999 647990 657534 483749 657534 483749 657534 483749 1325533 1131739 <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. <br/>  </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">2024</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 2023-12-31 2023-01-01 No audit assistance Birger Jacobs Ben Websters vej 14 2450 København