45250784 2024-12-02 2025-12-31 45250784 2024-12-02 2025-12-31 1 45250784 2024-12-02 2025-12-31 1 45250784 2025-12-31 45250784 2024-12-02 2025-12-31 fsa:ContributedCapitalMember 45250784 2024-12-02 2025-12-31 fsa:RetainedEarningsMember 45250784 2025-12-31 fsa:ContributedCapitalMember 45250784 2025-12-31 fsa:RetainedEarningsMember iso4217:DKK xbrli:pure Annual report 2026-07-06 Maurizio De Pascale The Executive Board has today considered and approved the annual report of Centottantagradi ApS for the financial year 02.12.2024 - 31.12.2025. 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 31.12.2025 and​of the results of its operations for the financial year 02.12.2024 - 31.12.2025. 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 02.12.2024 - 31.12.2025 to be complied with. I recommend the annual report for adoption at the Annual General Meeting. Copenhagen Maurizio de Pascale To Management of Centottantagradi ApS We have compiled the financial statements of Centottantagradi ApS for the financial year 02.12.2024 - 31.12.2025 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. Copenhagen Deloitte Statsautoriseret Revisionspartnerselskab 33963556 Christina Nilsson State Authorised Public Accountant mne44182 Primary activitiesThe company's activity consists of commercial and service operations,​​The company's first annual report covers the period from 2 December 2024 to 31 December 2025.​​The company has depleted its share capital. Management assesses that the share capital is expected to be restored through profits from new activities and/or capital contributions. The company's principal shareholder has committed to providing financial support should the company require it. -165881 6271 -172152 3934 -176086 -38739 -137347 -137347 -137347 127479 127479 127479 54384 38739 93123 9485 102608 230087 40000 -137347 -97347 23500 303934 327434 327434 230087 40000 0 40000 -137347 -137347 40000 -137347 -97347 The company has depleted its share capital. Management assesses that the share capital is expected to be restored through profits from new activities and/or capital contributions. The company's principal shareholder has committed to providing financial support should the company require it. 1 Depreciation, amortisation and impairment losses2024/25​DKKDepreciation of property, plant and equipment6,2716,271 2 Other financial expenses2024/25​DKKFinancial expenses from group enterprises3,9343,934 3 Tax on profit/loss for the year2024/25​DKKRefund in joint taxation arrangement(38,739)(38,739) 4 Property, plant and equipmentPlant and machinery​DKKAdditions133,750Cost end of year133,750Depreciation for the year(6,271)Depreciation and impairment losses end of year(6,271)Carrying amount end of year127,479 5 EmployeesThe Entity has no employees other than the Executive Board. The Executive Officer has not received any ​​​remuneration2024/25Average number of full-time employees0 0 6 Contingent liabilitiesThe Entity participates in a Danish joint taxation arrangement where Atlante Holdings ApS 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. This 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. 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. Gross profit or lossGross profit or loss comprises revenue, cost of sales and external expenses. RevenueRevenue 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. Cost of salesCost of sales comprises goods consumed in the financial year measured at cost, adjusted for normal inventory writedowns. Other external expensesOther external expenses include expenses relating to the Entity’s normal activities, including expenses for ​premises, stationery and office supplies, marketing costs, etc. This item also includes writedowns of ​receivables recognised in current assets. Depreciation, amortisation and impairment lossesDepreciation, amortisation and impairment losses relating to property, plant and equipment comprise depreciation, amortisation and impairment losses for the financial year. Other financial expensesOther financial expenses comprise interest expenses, including interest expenses on payables to group ​enterprises, net capital or exchange losses on securities, payables and transactions in foreign currencies, ​amortisation of financial liabilities, and tax surcharge under the Danish Tax Prepayment Scheme etc. Tax on profit/loss for the yearTax for the year, which consists of current tax for the year and changes in deferred tax, is recognised in the ​income statement by the portion attributable to the profit for the year and recognised directly in equity by the portion attributable to entries directly in equity.The Entity is jointly taxed with all Danish group enterprises. The current Danish income tax is allocated among the jointly taxed entities proportionally to their taxable income (full allocation with a refund concerning tax losses). Property, plant and equipmentPlant and machinery, and other fixtures and fittings, tools and equipment are ​measured at cost less accumulated depreciation and impairment losses. Land is not depreciated.​​Cost comprises the acquisition price, costs directly attributable to the acquisition and preparation costs of the asset until the time when it is ready to be put into operation.​​The basis of depreciation is cost less estimated residual value after the end of useful life. Straight-line depreciation is made on the basis of the following estimated useful lives of the assets:Useful life Plant and machinery5Estimated useful lives and residual values are reassessed annually. ​​Items of property, plant and equipment are written down to the lower of recoverable amount and carrying ​amount. ReceivablesReceivables are measured at amortised cost, usually equalling nominal value less writedowns for bad and ​doubtful debts. Joint taxation contributions receivable or payableCurrent joint taxation contributions payable or joint taxation contributions receivable are recognised in the balance sheet, calculated as tax computed on the taxable income for the year, which has been adjusted for prepaid tax. For tax losses, joint taxation contributions receivable are only recognised if such losses are expected to be used under the joint taxation arrangement. CashCash comprises cash in hand and bank deposits. Other financial liabilitiesOther financial liabilities are measured at amortised cost, which usually corresponds to nominal value. 2026-07-06 2026-07-06 true København S 2300 6 Weidekampsgade København København Ø 2100 Regnskabsklasse B Andre erklæringer uden sikkerhed 2025-12-31 2024-12-02 1129 Østerbrogade Centottantagradi ApS 45250784 33963556 2300 København S Weidekampsgade 6 Deloitte Statsautoriseret Revisionspartnerselskab