43448579 2025-01-01 2025-12-31 43448579 2025-01-01 2025-12-31 1 43448579 2025-01-01 2025-12-31 1 43448579 2024-01-01 2024-12-31 43448579 2025-12-31 43448579 2024-12-31 iso4217:DKK xbrli:pure Matthew James Orlando Regnskabsklasse B Andre erklæringer uden sikkerhed 2300 Årsrapport Langagervej 1 2024-12-31 Beierholm 9220 Aalborg Ø 2026-06-29 2026-06-29 2024-01-01 2025-01-01 2025-12-31 Beierholm 43448579 drawdown ApS Store Mølle Vej 19, 2. th. København S København 32895468 Park Allé 295 2605 Brøndby Danmark true I have on this day presented the annual report for the financial year 01.01.25 - 31.12.25 for drawdown ApS. The annual report is presented in accordance with the Danish Finan­cial Sta­te­ments Act. The fi­nan­cial sta­te­ments have not been audited, and I declare that the relevant conditions have been met. In my opinion, the financial statements give a true and fair view of the company's assets, liabilities and financial position as at 31.12.25 and of the results of the company's activities for the financial year 01.01.25 - 31.12.25. The annual report is submitted for adoption by the general meeting. Matthew James Orlando To the management of drawdown ApSBased on the company's accounting material and other in­for­ma­tion provided by ma­na­ge­ment, we have compiled the fi­nan­cial sta­te­ments of drawdown ApS for the financial year 01.01.25 - 31.12.25.The fi­nan­cial sta­te­ments comprise in­co­me sta­te­ment, ba­lan­ce sheet and notes to the financial statements, including material accounting policy information.We performed this compilation engagement in accordance with ISRS 4410, Engagements to Compile Financial Statements.We have applied our professional expertise to assist management with the preparation and pre­sen­tation of the fi­nan­cial sta­te­ments in accordance with the Danish Finan­cial Sta­te­ments Act. We have complied with rele­vant provisions of the Danish Act on Appro­ved Auditors and Audit Firms and the code of ethics of International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants (IESBA Code), including principles of integrity, professional competence and due care.The fi­nan­cial sta­te­ments and the accuracy and com­plete­ness of the in­for­ma­tion used to compile them 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 information pro­vided by management for the compilation of the fi­nan­cial sta­te­ments. Accordingly, we do not express an audit opinion or a review con­clusion on whether the fi­nan­cial sta­te­ments are prepared in accordance with the Danish Finan­cial Sta­te­ments Act. To the management of drawdown ApS Brøndby Michael Steen Khathi Jacobsen Registered Public Accountant mne35403 -6950 -6313 435 0 342 435 -6857 -6748 -6857 -6748 2800 2800 2800 2800 2800 2800 0 700 0 700 27376 33625 27376 34325 30176 37125 40000 40000 -31812 -24956 8188 15044 7000 7000 8738 8396 6250 6685 21988 22081 21988 22081 30176 37125 1.Information as regards going concerndrawdown ApS' continued operation and restoration of the share capital is dependent on the continued operation of the capital interest Planter Box ApS, which is still in the start-up phase, but with the expectation of a positive development. The annual report for drawdown ApS are therefore presented with the expectation of a continued going concern. 2.Primary activitiesThe company's activities comprise of owning capital shares in other companies as well as businesses that are connected to this 3.Contingent liabilitiesDeferred tax assets of DKK 6.999 have not been recognized in the accounts, as it isestimated that the company cannot use this saved tax loss within a 3-year period. 4.Charges and securityThe company has not provided any security over assets. 0 0 The annual report is presen­ted in ac­cord­ance with the provisions of the Danish Fi­nan­cial Statements Act (Årsregn­skabs­lov­en) for enterprises in re­port­ing class B with application of pro­vi­sions for a higher reporting class. Basis of recognition and measurementIncome is recognised in the income state­ment as earned, including value adjust­ments of fin­an­cial assets and liabilities. All ex­penses, including depreciation, amortisa­tion, impair­ment losses and write-downs, are also recognised in the in­come state­ment.Assets are recognised in the balance sheet when it is probable that future economic bene­fits will flow to the company, and the value of such assets can be measured reliably. Liabilities are recognised in the balance sheet when it is probable that future economic benefits will flow from the company, and the value of such liabilities can be measured reliably. On initial recognition, assets and liabilities are measured at cost. Subsequently, assets and liabilities are measured as described for each item below.On recognition and measurement, account is taken of foreseeable losses and risks arising before the date at which the annual report is presented and proving or disproving matters arising on or before the balance sheet date. Gross lossGross loss comprises other external ex­penses. Other external expensesOther external expenses comprise costs re­lating to administration. Other net financialsInterest income and interest expenses etc. are recognised in other net financials. Tax on profit/loss for the yearThe current and deferred tax for the year is recognised in the income statement as tax on the profit/loss for the year with the portion attributable to the profit/loss for the year, and directly in equity with the portion attributable to amounts recognised directly in equity. Equity investments in participating interestsParticipating interests are measured in the balance sheet at cost less any impairment losses. Transaction costs directly attributable to the acquisition are recognised in the cost of equity investments. Gains or losses on disposal of equity investments are determined as the difference between the disposal consideration and the carrying amount of net assets at the time of sale, including non-amortised goodwill, as well as the expected costs of divestment or discontinuation. Gains and losses are recognised in the income statement under income from equity investments. Impairment losses on fixed assetsThe carrying amount of fixed assets which are not measured at fair value is assessed annually for indications of impairment over and above what is reflected in de­pre­ci­a­tion and amor­ti­sa­tion.If the company's realised return on an asset or a group of assets is lower than expected, this is considered an indication of impairment.If there are indications of impairment, an impairment test is conducted of individual assets or groups of assets.If dividends are distributed on equity investments in participating interests exceeding the year earnings from the enterprise in question, this is considered an indication of impairment.The assets or groups of assets are impaired to the lower of recoverable amount and carrying amount.The higher of net selling price and value in use is used as the recoverable amount. The value in use is determined as the present value of expected net cash flows from the use of theasset or group of assets as well as expected net cash flows from the sale of the asset or group of assets after the expiry of their useful lives.Impairment losses are reversed when the reasons for the impairment no longer exist. ReceivablesReceivables are measured at amortised cost, which usually corresponds to the nom­inal value, less write-downs for bad debts.Write-downs for bad debts are determined based on an individual assessment of each receivable if there is no objective evidence of individual impairment of a receivable. CashCash includes deposits in bank account. Current and deferred taxCurrent tax payable and receivable is recognised in the balance sheet as tax computed on the basis of the taxable income for the year, adjusted for tax paid on account.Deferred tax liabilities and tax assets are recognised on the basis of all temporary differences between the carrying amounts and tax bases of assets and liabilities. However, deferred tax is not recognised on temporary differences relating to goodwill which is non-amortisable for tax purposes and other items where temporary differ­ences, except for acquisitions, have arisen at the date of acquisition without affecting the net profit or loss for the year or the tax­able income. In cases where the tax value can be determined according to different taxation rules, deferred tax is measured on the basis of management’s intended use of the asset or settlement of the liability.Deferred tax assets are recognised, following an assessment, at the expected realisable value through offsetting against deferred tax liabilities or elimination in tax on future earnings.Deferred tax is measured on the basis of the tax rules and at the tax rates which, according to the legislation in force at the balance sheet date, will be applicable when the deferred tax is expected to crystallise as current tax. PayablesShort-term financial payables are measured at amortised cost, normally corresponding to the nominal value of such payables. Other short-term payables are measured at net realisable value.