407848452023-01-012023-12-31407848452023-01-012023-12-311407848452023-01-012023-12-31fsa:ContributedCapitalMember407848452023-01-012023-12-31fsa:ProposedDividendRecognisedInEquityMember407848452023-01-012023-12-31fsa:RetainedEarningsMember407848452022-01-012022-12-31407848452023-12-31407848452023-01-01fsa:ContributedCapitalMember407848452023-01-01fsa:ProposedDividendRecognisedInEquityMember407848452023-01-01fsa:RetainedEarningsMember407848452022-12-31xbrli:purexbrli:pureiso4217:DKKxbrli:sharesRobert Michael John CollinsManagerIngen bistandtrue2545011981281115453984644Regnskabsklasse B4000040000254501198128The financial statement have been prepared under the historical cost principle. Income is recognised in the Income Statement as it is earned, including value adjustments of financial assets and liabilities that are measured at fair value or amortised cost. Moreover, all expenses incurred to achieve the earnings for the year are recognised in the Income Statement, including depreciation, amortisation, impairment losses and provisions as well as reversals due to changed accounting estimates of amounts that have previously been recognised in the Income Statement. Assets are recognised in the Balance Sheet when it is probable that future economic benefits attributable to the asset will accrue to the Company, and the value of the asset can be measured reliably. Liabilities are recognised in the Balance Sheet when it is probable that future economic benefits attributable to the asset will flow out of the Company, and the value of the liability can be measured reliably. At initial recognition, assets and liabilities are measured at cost. Subsequently, assets and liabilities are measured as described for each item below. Certain financial assets and liabilities are measured at amortised cost, which involves the recognition of a constant effective interest rate over the term. Amortised cost is calculated as original cost less repayments and with the addition/deduction of the accumulated amortisation of the difference between the cost and the nominal amount. This way, exchange losses and gains are allocated over the term. In connection with recognition and measurement, consideration is given to predictable losses and risks occurring prior to the presentation of the Annual Report, i.e. losses and risks which prove or disprove matters which exist at the balance sheet date. , Basis of recognition and measurement The financial statement have been prepared under the historical cost principle. Income is recognised in the Income Statement as it is earned, including value adjustments of financial assets and liabilities that are measured at fair value or amortised cost. Moreover, all expenses incurred to achieve the earnings for the year are recognised in the Income Statement, including depreciation, amortisation, impairment losses and provisions as well as reversals due to changed accounting estimates of amounts that have previously been recognised in the Income Statement. Assets are recognised in the Balance Sheet when it is probable that future economic benefits attributable to the asset will accrue to the Company, and the value of the asset can be measured reliably. Liabilities are recognised in the Balance Sheet when it is probable that future economic benefits attributable to the asset will flow out of the Company, and the value of the liability can be measured reliably. At initial recognition, assets and liabilities are measured at cost. Subsequently, assets and liabilities are measured as described for each item below. Certain financial assets and liabilities are measured at amortised cost, which involves the recognition of a constant effective interest rate over the term. Amortised cost is calculated as original cost less repayments and with the addition/deduction of the accumulated amortisation of the difference between the cost and the nominal amount. This way, exchange losses and gains are allocated over the term. In connection with recognition and measurement, consideration is given to predictable losses and risks occurring prior to the presentation of the Annual Report, i.e. losses and risks which prove or disprove matters which exist at the balance sheet date. Current tax liabilities Current tax liabilities and current tax receivables are recognised in the Balance Sheet as calculated tax on the expected taxable income for the year, adjusted for tax on taxable income for previous years as well as for tax prepaid. , Current tax liabilities and current tax receivables are recognised in the Balance Sheet as calculated tax on the expected taxable income for the year, adjusted for tax on taxable income for previous years as well as for tax prepaid. Balance Sheet Receivables Receivables are measured at amortised cost which usually corresponds to the nominal value. The value is reduced by write-downs for expected bad debts. Impairment of accounts receivables past due is established on individual assessment of receivables. Cash and cash equivalents Cash and cash equivalents comprise cash at bank, Equity Equity comprises the working capital and a number of equity items that may be statutory or stipulated in the articles of association. Proposed dividend for the year is recognised as a separate item in equity. Current tax liabilities Current tax liabilities and current tax receivables are recognised in the Balance Sheet as calculated tax on the expected taxable income for the year, adjusted for tax on taxable income for previous years as well as for tax prepaid. Liabilities Other liabilities, comprising deposits, trade payables and other accounts payable, are measured at amortised cost, which usually corresponds to the nominal value. Other payables Other payables are measured at amortised cost, which usually corresponds to the nominal value Contingent assets and liabilities Contingent assets and liabilities are not recognised in the Balance Sheet but appear only in the notes. Cash and cash equivalents comprise cash at bank, , Cash and cash equivalents Cash and cash equivalents comprise cash at bank, Equity Equity comprises the working capital and a number of equity items that may be statutory or stipulated in the articles of association. Proposed dividend for the year is recognised as a separate item in equity. , Equity comprises the working capital and a number of equity items that may be statutory or stipulated in the articles of association. Other external expenses Other external costs include costs for administration etc. , Other external costs include costs for administration etc. Financial expenses Financial expenses are recognised in the Income Statement based on the amounts that concern the financial year. Financial expenses include interest revenue and expenses, and allowances under the tax prepayment scheme. Dividends equity investments are recognised as income in the financial year in which the dividends are declared. , Financial expenses are recognised in the Income Statement based on the amounts that concern the financial year. Financial expenses include interest revenue and expenses, and allowances under the tax prepayment scheme. Dividends equity investments are recognised as income in the financial year in which the dividends are declared. Gross profit/loss The Company has decided to aggregate certain items of the Income Statement in accordance with the provisions of Section 32 of the Danish Financial Statements Act. Gross profit is a combination of the items of revenue, direct costs other external expenses. , Gross profit/loss The Company has decided to aggregate certain items of the Income Statement in accordance with the provisions of Section 32 of the Danish Financial Statements Act. Gross profit is a combination of the items of revenue, direct costs other external expenses. Income Statement Gross profit/loss The Company has decided to aggregate certain items of the Income Statement in accordance with the provisions of Section 32 of the Danish Financial Statements Act. Gross profit is a combination of the items of revenue, direct costs other external expenses. Revenue Income from delivery of services is recognised on a straight-line basis in net sales, as the service is delivered. Other external expenses Other external costs include costs for administration etc. Financial expenses Financial expenses are recognised in the Income Statement based on the amounts that concern the financial year. Financial expenses include interest revenue and expenses, and allowances under the tax prepayment scheme. Dividends equity investments are recognised as income in the financial year in which the dividends are declared. Tax on net profit for the year Tax on net profit/loss for the year comprises current tax on expected taxable income of the year and the year's adjustment of deferred tax less the part of the tax of the year that relates to changes in equity. Current and deferred tax regarding changes in equity is recognised directly in equity. The Company and the Danish associates are taxed jointly. The Danish income tax is distributed between profit- and loss-making Danish enterprises in relation to their taxable income (full distribution). Other payables Other payables are measured at amortised cost, which usually corresponds to the nominal value , Other payables are measured at amortised cost, which usually corresponds to the nominal value , Other liabilities, comprising deposits, trade payables and other accounts payable, are measured at amortised cost, which usually corresponds to the nominal value. , Contingent assets and liabilities Contingent assets and liabilities are not recognised in the Balance Sheet but appear only in the notes. , Liabilities Other liabilities, comprising deposits, trade payables and other accounts payable, are measured at amortised cost, which usually corresponds to the nominal value. Receivables are measured at amortised cost which usually corresponds to the nominal value. The value is reduced by write-downs for expected bad debts. , Impairment of accounts receivables past due is established on individual assessment of receivables. , Receivables Receivables are measured at amortised cost which usually corresponds to the nominal value. The value is reduced by write-downs for expected bad debts. Impairment of accounts receivables past due is established on individual assessment of receivables. Income from delivery of services is recognised on a straight-line basis in net sales, as the service is delivered. , Revenue Income from delivery of services is recognised on a straight-line basis in net sales, as the service is delivered. Tax on net profit/loss for the year comprises current tax on expected taxable income of the year and the year's adjustment of deferred tax less the part of the tax of the year that relates to changes in equity. Current and deferred tax regarding changes in equity is recognised directly in equity. The Company and the Danish associates are taxed jointly. The Danish income tax is distributed between profit- and loss-making Danish enterprises in relation to their taxable income (full distribution). , Tax on net profit for the year Tax on net profit/loss for the year comprises current tax on expected taxable income of the year and the year's adjustment of deferred tax less the part of the tax of the year that relates to changes in equity. Current and deferred tax regarding changes in equity is recognised directly in equity. The Company and the Danish associates are taxed jointly. The Danish income tax is distributed between profit- and loss-making Danish enterprises in relation to their taxable income (full distribution). Translation policies Transactions in foreign currencies are translated into DKK at the exchange rate prevailing at the date of transaction. Monetary assets and liabilities in foreign currencies are translated into DKK based on the exchange rates prevailing at the balance sheet day. Realised and unrealised foreign exchange gains and losses are included in the Income Statement under Financial Income and Expenses. Reporting Class The Annual Report of RoMech ApS for 2023 has been presented in accordance with the provisions of the Danish Financial Statements Act applying to enterprises of reporting class B with the adoption of individual rules from class C. The accounting policies applied remain unchanged from last year. Reporting currency The Annual Report is presented in Danish kroner. Translation policies Transactions in foreign currencies are translated into DKK at the exchange rate prevailing at the date of transaction. Monetary assets and liabilities in foreign currencies are translated into DKK based on the exchange rates prevailing at the balance sheet day. Realised and unrealised foreign exchange gains and losses are included in the Income Statement under Financial Income and Expenses. General Information Basis of recognition and measurement The financial statement have been prepared under the historical cost principle. Income is recognised in the Income Statement as it is earned, including value adjustments of financial assets and liabilities that are measured at fair value or amortised cost. Moreover, all expenses incurred to achieve the earnings for the year are recognised in the Income Statement, including depreciation, amortisation, impairment losses and provisions as well as reversals due to changed accounting estimates of amounts that have previously been recognised in the Income Statement. Assets are recognised in the Balance Sheet when it is probable that future economic benefits attributable to the asset will accrue to the Company, and the value of the asset can be measured reliably. Liabilities are recognised in the Balance Sheet when it is probable that future economic benefits attributable to the asset will flow out of the Company, and the value of the liability can be measured reliably. At initial recognition, assets and liabilities are measured at cost. Subsequently, assets and liabilities are measured as described for each item below. Certain financial assets and liabilities are measured at amortised cost, which involves the recognition of a constant effective interest rate over the term. Amortised cost is calculated as original cost less repayments and with the addition/deduction of the accumulated amortisation of the difference between the cost and the nominal amount. This way, exchange losses and gains are allocated over the term. In connection with recognition and measurement, consideration is given to predictable losses and risks occurring prior to the presentation of the Annual Report, i.e. losses and risks which prove or disprove matters which exist at the balance sheet date. Income Statement Gross profit/loss The Company has decided to aggregate certain items of the Income Statement in accordance with the provisions of Section 32 of the Danish Financial Statements Act. Gross profit is a combination of the items of revenue, direct costs other external expenses. Revenue Income from delivery of services is recognised on a straight-line basis in net sales, as the service is delivered. Other external expenses Other external costs include costs for administration etc. Financial expenses Financial expenses are recognised in the Income Statement based on the amounts that concern the financial year. Financial expenses include interest revenue and expenses, and allowances under the tax prepayment scheme. Dividends equity investments are recognised as income in the financial year in which the dividends are declared. Tax on net profit for the year Tax on net profit/loss for the year comprises current tax on expected taxable income of the year and the year's adjustment of deferred tax less the part of the tax of the year that relates to changes in equity. Current and deferred tax regarding changes in equity is recognised directly in equity. The Company and the Danish associates are taxed jointly. The Danish income tax is distributed between profit- and loss-making Danish enterprises in relation to their taxable income (full distribution). Balance Sheet Receivables Receivables are measured at amortised cost which usually corresponds to the nominal value. The value is reduced by write-downs for expected bad debts. Impairment of accounts receivables past due is established on individual assessment of receivables. Cash and cash equivalents Cash and cash equivalents comprise cash at bank, Equity Equity comprises the working capital and a number of equity items that may be statutory or stipulated in the articles of association. Proposed dividend for the year is recognised as a separate item in equity. Current tax liabilities Current tax liabilities and current tax receivables are recognised in the Balance Sheet as calculated tax on the expected taxable income for the year, adjusted for tax on taxable income for previous years as well as for tax prepaid. Liabilities Other liabilities, comprising deposits, trade payables and other accounts payable, are measured at amortised cost, which usually corresponds to the nominal value. Other payables Other payables are measured at amortised cost, which usually corresponds to the nominal value Contingent assets and liabilities Contingent assets and liabilities are not recognised in the Balance Sheet but appear only in the notes. 2. Contingent liabilities No contingent liabilities exist at the balance sheet date. The Company is jointly taxed with the other enterprises in the group and are jointly and severally liable for the taxes that concern the joint taxation. The total amount appears from the annual report of RMJ Collins Holding ApS which is the administration company in the joint taxation. 1. Employee benefits expense Average number of employees 1 1 Proposed dividend Contributed Retained recognised capital earnings in equity Total Equity 1 January 2023 40.000 100.103 58.900 199.003 Proposed dividend 0 -61.000 61.000 0 Dividend paid 0 0 -58.900 -58.900 Profit (loss) 0 8.175 0 8.175 Equity 31 December 2023 40.000 47.278 61.000 148.278 The share capital has remained unchanged since the establishment. 3. Collaterals and securities No securities or mortgages exist at the balance sheet date. 0-610006100000-58900-58900199003148278-40000-10010311029100849The Annual Report of RoMech ApS for 2023 has been presented in accordance with the provisions of the Danish Financial Statements Act applying to enterprises of reporting class B with the adoption of individual rules from class C. 25450119812855498498503214112713022159857777570081750109979943811029100849589006100010010347278false5549849850999621134849996211348421868202506500744124202186852423-18670Herlev, 2730Lyskær 3C, st.2019-09-122024-04-224078484538967487ÅrsrapportRobert Michael John CollinsRoMech ApSAzets Insight III ApS2022-01-012022-12-31657, Herning2023-12-312023-01-01Development in activities and the financial situation The Company's Income Statement of the financial year 1 January 2023 - 31 December 2023 shows a result of DKK 8.577 and the Balance Sheet at 31 December 2023 a balance sheet total of DKK 198.128 and an equity of DKK 148.278. The Company's principal activities The Company's principal activities consist in perform design & engineering for projects, product development, ordering and delivery of goods from manufacturing / production companies within and outside the EU as well as related companies. The Company's principal activities The Company's principal activities consist in perform design & engineering for projects, product development, ordering and delivery of goods from manufacturing / production companies within and outside the EU as well as related companies. Development in activities and the financial situation The Company's Income Statement of the financial year 1 January 2023 - 31 December 2023 shows a result of DKK 8.577 and the Balance Sheet at 31 December 2023 a balance sheet total of DKK 198.128 and an equity of DKK 148.278. Post financial year events After the end of the financial year, no events have occurred which may change the financial position of the entity substantially. 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 assets, liabilities and financial position of the Company at 31 December 2023 and of the results of the Company's operations for the financial year 1 January 2023 - 31 December 2023. The conditions for not conducting an audit of the Financial Statement have been met. 2024-04-22Today, Management has considered and adopted the Annual Report of RoMech ApS for the financial year 1 January 2023 - 31 December 2023. In my opinion, the Management's Review includes a true and fair account of the matters addressed in the review. SøborgWe recommend that the Annual Report be adopted at the Annual General Meeting. Today, Management has considered and adopted the Annual Report of RoMech ApS for the financial year 1 January 2023 - 31 December 2023. 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 assets, liabilities and financial position of the Company at 31 December 2023 and of the results of the Company's operations for the financial year 1 January 2023 - 31 December 2023. In my opinion, the Management's Review includes a true and fair account of the matters addressed in the review. The conditions for not conducting an audit of the Financial Statement have been met. We recommend that the Annual Report be adopted at the Annual General Meeting. Søborg, 22 April 2024 Executive Board Robert Michael John Collins Direktør