25383826 2022-01-01 2022-12-31 25383826 2021-01-01 2021-12-31 25383826 2022-12-31 25383826 2021-12-31 iso4217:DKK Årsrapport 2023-08-03 Jan Rovsing J. ROVSING ApS Paris Boulevard 12 2650 Hvidovre 25383826 2022-01-01 2022-12-31 <p xmlns="http://www.w3.org/1999/xhtml"> <strong>Væsentligste aktiviteter</strong> <br/> Selskabets væsentligste aktivitet er investering i kapitalandele.</p> <p xmlns="http://www.w3.org/1999/xhtml"> <br/> <strong>Udvikling i aktiviteter og økonomiske forhold</strong> <br/> Årets resultat vurderes som tilfredsstillende.</p> Ledelsen anser betingelserne for at udelade revision for opfyldt. Årsrapporten er aflagt i overensstemmelse med årsregnskabslovens bestemmelser for Regnskabsklasse B. Regnskabsklasse B <p xmlns="http://www.w3.org/1999/xhtml"> <strong>Anvendt regnskabspraksis    </strong>                                                                                                                                                                                                                                                                                                             </p> <p xmlns="http://www.w3.org/1999/xhtml">                                                                                                                                                                                                                                                                                                                                     </p> <p xmlns="http://www.w3.org/1999/xhtml"> <strong>Regnskabsgrundlag  </strong>                                                                                                                                                                                                                                                                     </p> <p xmlns="http://www.w3.org/1999/xhtml">Årsrapporten er aflagt efter årsregnskabslovens bestemmelser for regnskabsklasse B.                                                                                                                                                                                                                                                        </p> <p xmlns="http://www.w3.org/1999/xhtml">Årsrapporten er aflagt i DKK.                                                                                                                                                                                                                                                     </p> <p xmlns="http://www.w3.org/1999/xhtml">Den anvendte regnskabspraksis, der er uændret i forhold til sidste år, er i hovedtræk følgende:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     </p> <p xmlns="http://www.w3.org/1999/xhtml"> <strong>Resultatopgørelsen     </strong>                                                                                                                                                                                                                                                                  </p> <p xmlns="http://www.w3.org/1999/xhtml">Bruttofortjeneste                                                                                                                                  </p> <p xmlns="http://www.w3.org/1999/xhtml">Bruttofortjenesten består af nettoomsætning, modregnet produktionsomkostninger og andre eksterne udgifter.                                                                                                                                                                                                                                                             </p> <p xmlns="http://www.w3.org/1999/xhtml">Indtægtskriterium                                                                                                                                 </p> <p xmlns="http://www.w3.org/1999/xhtml">Nettoomsætning indregnes i resultatopgørelsen, såfremt levering og risikoovergang til køber har fundet sted inden årets udgang.                                                                                                                                                                                                                                                                  </p> <p xmlns="http://www.w3.org/1999/xhtml">Andre eksterne udgifter                                                                                                                      </p> <p xmlns="http://www.w3.org/1999/xhtml">Andre eksterne udgifter omfatter salgsomkostninger, lokaleomkostninger og administrationsomkost-ninger.                                                                                                                                                                                                                                                                             </p> <p xmlns="http://www.w3.org/1999/xhtml">Resultat af kapitalandele                                                                                                                                                </p> <p xmlns="http://www.w3.org/1999/xhtml">Kapitalandel medregnes med andel af datterselskabers resultat efter skat.                                                                                                                                                                                                                 </p> <p xmlns="http://www.w3.org/1999/xhtml">Finansielle indtægter og omkostninger                                                                                                                      </p> <p xmlns="http://www.w3.org/1999/xhtml">Finansielle indtægter og omkostninger indeholder renter realiserede og urealiserede kursgevinster- og tab vedrørende værdipapirer, gæld og transaktioner i fremmed valuta, amortisering af finansielle aktiver og forpligtelser samt tillæg og godtgørelser under acontoskatteordningen m.v.                            </p> <p xmlns="http://www.w3.org/1999/xhtml">Selskabsskat og udskudt skat                                                                                                                                       </p> <p xmlns="http://www.w3.org/1999/xhtml">Selskabsskatten er afsat med 22%. Selskabet indgår i sambeskatning.                                                                                     </p> <p xmlns="http://www.w3.org/1999/xhtml">Udskudt skat er beregnet med 22% af forskellen mellem regnskabsmæssig og skattemæssig værdi.               </p> <p xmlns="http://www.w3.org/1999/xhtml">Udskudte skatteaktiver indregnes alene med den værdi, de forventes at kunne realiseres til.                                                                                                                                                                                     </p> <p xmlns="http://www.w3.org/1999/xhtml">                                                                                          </p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml"> <strong>Balancen    </strong>                                                                                                                                                                        </p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml">Kapitalandele                                                                                                                                                                    </p> <p xmlns="http://www.w3.org/1999/xhtml">Kapitalandele værdiansættes i årsrapporten efter den indre værdis metode. I balancen medregnes den forholdsmæssige ejerandel af kapitalandelenes regnskabsmæssige indre værdi. Den samlede netto-opskrivning henlægges i årsrapporten til en "reserve for nettoopskrivning efter den indre værdis metode” under egenkapitalen.                                                                                    </p> <p xmlns="http://www.w3.org/1999/xhtml">Tilgodehavender                                                                                                                                                               </p> <p xmlns="http://www.w3.org/1999/xhtml">Tilgodehavender er målt til amortiseret kostpris, svarende til nominel værdi. Der nedskrives til nettorealisationsværdien med henblik på imødegåelse af forventede tab.                                                                         </p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml">Gældsforpligtelser                                                                                                                                                            </p> <p xmlns="http://www.w3.org/1999/xhtml">Gæld er målt til amortiseret kostpris, svarende til nominel værdi.                                                                                                                                                                                                                                                                 </p> 0 0 0 76235 16945 18110 19372 15916 15603 78429 20714 0 78429 20714 78429 20714 78429 20714 943597 867362 943597 867362 943597 867362 621772 603662 621772 603662 2 0 2 621774 603662 1565371 1471024 125000 125000 818597 742362 -191920 -194114 751677 673248 2002 2000 811692 795776 813694 797776 813694 797776 1565371 1471024 <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">2022</th> </tr> </thead> <tbody> <tr> <td class="col1 dotted"> <span> Gennemsnitligt antal ansatte </span> </td> <td class="col2"> </td> <td class="col3"> 0 </td> <td class="col4 lastyear"> </td> </tr> </tbody> </table> 0 true false false true Erhvervsstyrelsen Regnskab Basis 2021-12-31 2021-01-01 Ingen bistand Allan Seiersen Frederiksberg Alle 60A, 3. 1820 Frederiksberg C