24259218 2024-08-01 2025-07-31 24259218 2023-08-01 2024-07-31 24259218 2025-07-31 24259218 2024-07-31 24259218 2024-08-01 c:RetainedEarningsMember 24259218 2025-07-31 c:RetainedEarningsMember 24259218 2024-08-01 2025-07-31 1 24259218 2024-08-01 2025-07-31 1 24259218 2024-08-01 c:ContributedCapitalMember 24259218 2024-08-01 2025-07-31 c:RetainedEarningsMember 24259218 2025-07-31 c:ContributedCapitalMember 24259218 2024-08-01 c:GoodwillMember 24259218 2025-07-31 c:GoodwillMember 24259218 2024-08-01 c:FixturesFittingsToolsAndEquipmentMember 24259218 2025-07-31 c:FixturesFittingsToolsAndEquipmentMember 24259218 2024-08-01 c:DepositsLongtermInvestmentsAndReceivablesMember 24259218 2025-07-31 c:DepositsLongtermInvestmentsAndReceivablesMember iso4217:DKK xbrli:pure 9803246 9582678 9414981 8851414 2644778 1474846 3279529 2070366 6924922 8648300 10204451 10718666 10601382 11115597 8377131 7986614 8502131 8111614 2034563 2871993 2099251 3003983 10601382 11115597 7986614 8377131 8140342 7663651 1114034 1056030 9414981 8851414 true BDO Statsautoriseret Revisionspartnerselskab Roms Hule 4, 1. sal DK-7100 Vejle 45719375 Årsrapport 2026-01-27 Alexander Leopold Erwin Hymer Group Nord ApS Horsensvej 72C, 1. 7100 Vejle Den uafhængige revisors erklæring om udvidet gennemgang 24259218 1999-06-17 Vejle 2024-08-01 2025-07-31 2023-08-01 2024-07-31 BDO Statsautoriseret Revisionspartnerselskab Roms Hule 4, 1. sal 7100 Vejle Today the Executive Board have discussed and approved the Annual Report of Erwin Hymer Group Nord ApS for the fi­nan­ci­al year 1 August 2024  - 31 July 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 Company's assets, liabilities and financial position at 31 July 2025 and of the results of the Company's operations for the fi­nan­ci­al year 1 August 2024  - 31 July 2025. The Management Commentary includes in my opinion a fair presentation of the matters dealt with in the Commentary. I recommend the Annual Report be approved at the Annual General Meeting. Vejle 2026-01-27 Morten Sonnich Jershauge To the Shareholder of Erwin Hymer Group Nord ApS Konklusion We ha­ve per­for­med an extended review of the Fi­nan­ci­al Sta­te­ments of Erwin Hymer Group Nord ApS for the fi­nan­ci­al year 1 August 2024 - 31 July 2025, which comprise income statement, Balance Sheet, sta­te­ment of chan­ges in e­qui­ty and no­tes, including a summary of significant accounting policies. The Fi­nan­ci­al Sta­te­ments are pre­pared under the Danish Financial State­ments Act.   Based on the work performed in our o­pi­ni­on, the Fi­nan­ci­al Sta­te­ments gi­ve a true and fair vi­ew of the Com­pa­ny's financial position at 31 July 2025 and of the results of the Com­pa­ny's operations for the fi­nan­ci­al year 1 August 2024 - 31 July 2025 in accordance with the Danish Financial Statements Act.   Basis for ConclusionGrundlag for konklusion We conducted our extended review in accordance with the Danish Business Authority's Assurance Standard for Small Enterprises and FSR – Danish Auditors' standard on extended review of Financial Statements prepared in accordance with the Danish Financial Statements Act. Our responsibilities under those standards and requirements are further described in the "Auditor's Responsibilities for the Extended Review of the Fi­nan­ci­al Sta­te­ments” section of our report. We are independent of the Com­pa­ny in accordance with the International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants (including International Independence Standards) (IESBA Code), together with the ethical requirements that are relevant to our audit of the Financial Statements in Denmark, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the IESBA Code. We be­lie­ve that the e­vi­den­ce we ha­ve ob­tai­ned is suf­fi­ci­ent and ap­prop­ria­te to pro­vi­de a ba­sis for our con­clu­si­on.   Grundlag for konklusion Management's Re­spon­si­bi­li­ti­es for the Fi­nan­ci­al Sta­te­ments Management is responsible for the preparation of Fi­nan­ci­al Sta­te­ments that give a true and fair view in accordance with the Danish Financial Statements Act, and for such Internal control as Ma­na­ge­ment determines is necessary to enable the preparation of Fi­nan­ci­al Sta­te­ments that are free from material misstatement, whether due to fraud or error.   In preparing the Fi­nan­ci­al Sta­te­ments, Ma­na­ge­ment is responsible for assessing the Com­pa­ny's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting in preparing the Fi­nan­ci­al Sta­te­ments unless Management either intends to liquidate the Com­pa­ny or to cease operations, or has no realistic alternative but to do so.   Our responsibility is to express a conclusion on the Fi­nan­ci­al Sta­te­ments. This requires that we plan and perform procedures in order to obtain limited assurance for our conclusion on the Fi­nan­ci­al Sta­te­ments and in addition perform specifically required supplementary procedures to obtain further assurance for our conclusion.   An extended review comprises procedures that primarily consist of making inquiries of Ma­na­ge­ment and others within the Company, as appropriate, analytical procedures and the specifically required supplementary procedures as well as evaluation of the evidence obtained.   The procedures performed in an extended review are less than those performed in an audit, and accordingly, we do not express an audit opinion on the Fi­nan­ci­al Sta­te­ments.   Statement on the Management Commentary Management is responsible for the Ma­na­ge­ment Com­men­ta­ry.   Our conclusion on the Fi­nan­ci­al Sta­te­ments does not cover the Ma­na­ge­ment Com­men­ta­ry, and we do not express any form of assurance conclusion thereon.   In connection with our extended review of the Fi­nan­ci­al Sta­te­ments, our responsibility is to read the Ma­na­ge­ment Com­men­ta­ry and, in doing so, consider whether the Ma­na­ge­ment Com­men­ta­ry is materially inconsistent with the Fi­nan­ci­al Sta­te­ments or our knowledge obtained during the extended review, or otherwise appears to be materially misstated.   Moreover, it is our responsibility to consider whether the Ma­na­ge­ment Com­men­ta­ry provides the information required under the Danish Financial Statements Act.   Based on the work we have performed, we conclude that the Ma­na­ge­ment Com­men­ta­ry is in accordance with the Fi­nan­ci­al Sta­te­ments and has been prepared in accordance with the requirements of the Danish Financial Statements Act. We did not identify any material misstatement in the Ma­na­ge­ment Com­men­ta­ry.   Vejle 2026-01-27 BDO Statsautoriseret Revisionspartnerselskab 45719375 Kristian Frost Vingum Den uafhængige revisors erklæring om udvidet gennemgang State Authorised Public Accountant mne36183 Principal activities The main activity is to facilitate trade in caravans and motor caravans, as well as related business activities.   Significant events after the end of the financial year No events have occurred after the end of the financial year of material importance for the company's financial position.   0 20.509 388.265 710.755 125.619 84.243 6.679 256 507.205 794.742 116.688 176.990 390.517 617.752 390.517 617.752 390.517 617.752 0 0 0 0 0 0 0 0 396.931 396.931 396.931 396.931 396.931 396.931 82.102 176.306 457.258 324.761 810 0 94.581 94.453 125.000 125.000 64.688 131.990 64.688 131.990 14.547 85.814 257.373 499.976 240.548 177.711 0 62.432 DKKSha­re ca­pi­talRetained earningsTotal Equity at 1 August 2024125.0007.986.6148.111.614 Proposed profit allocation 390.517390.517 Equity at 31 July 2025125.0008.377.1318.502.131 125.000 390.517 125.000 1 | Staff costs Ave­ra­ge num­ber of full ti­me em­ploy­ees1414 Wages and salaries 8.140.3427.663.651 Pensions 1.114.0341.056.030 Social security costs 160.605131.733 9.414.9818.851.414 14 14 160.605 131.733 2 | Other financial income Interest income from group enterprises 73.00847.629 Other interest income 52.61136.614 125.61984.243 73.008 47.629 52.611 36.614 125.619 84.243 116.688 176.990 4 | Intangible assets DKKGoodwill Cost at 1 August 2024 700.000Cost at 31 July 2025 700.000  Amortisation at 1 August 2024 700.000Amortisation at 31 July 2025 700.000 Carrying amount at 31 July 20250 700.000 700.000 700.000 700.000 0 5 | Property, plant and equipment DKKOther plant, fixtures and equipment Cost at 1 August 2024 376.018Cost at 31 July 2025 376.018  Depreciation and impairment losses at 1 August 2024 376.018Depreciation and impairment losses at 31 July 2025 376.018 Carrying amount at 31 July 20250 376.018 376.018 376.018 376.018 0 6 | Financial non-current assets DKKRent deposit and other receivables Cost at 1 August 2024 396.931Cost at 31 July 2025 396.931  Carrying amount at 31 July 2025396.931 396.931 396.931 396.931 7 | Long-term liabilities 31/7 2025RepaymentDebt outstanding31/7 2024DKKtotal liabilitiesnext yearafter 5 yearstotal liabilities Corporation tax 64.68800131.990 64.68800131.990 0 Contingent liabilities The company has entered into operationel leasing contracts with an average annual leasing payment of DKK 697 thousand. The leasing contracts have 14 - 35 months left to run and the outstanding leasing payment is DKK 1.180 thousand.   The company has entered into a rent agreement, which can be terminated with 6 months' notice. The obligation corresponds to DKK 184 thousand per 31 July 2025.   A deposit of DKK 500 thousand is provided as security for any outstanding amounts with the company's bank. The Annual Report of Erwin Hymer Group Nord ApS for 2024/25 has been presented in accor­dance with the pro­vi­sions of the Da­nish Fi­nan­ci­al State­ments Act for en­ter­pri­ses in re­por­ting class B  and cer­tain pro­vi­si­ons ap­ply­ing to re­por­ting class C.  Regnskabsklasse B1truetrueThe Annual Report is prepared consistently with the accounting principles applied last year.   Regnskabsklasse B true Net revenue Commission income is recognised at the time of invoicing by the supplier to the dealers. Other net turnover comprises invoiced sales during the period. Net revenue is recognised exclusive of VAT and less duties and discounts related to the sale.   Other operating income Other operating income includes items of a secondary nature in relation to the Company’s activities. In addition, profit from sale of intangible and tangible fixed assets as well as business interruption and conflict compensations are included.    Other external expenses Other external expenses include cost of sales, advertising, administration, buildings, bad debts, operating lease expenses, etc.    Staff costs Staff costs comprise wages and salaries, including holiday pay and pensions, and other costs of social security etc., for the Com­pa­ny's employees.   Financial income and expenses Financial income and expenses include interest income and expenses, financial expenses of finance leases, realised and unrealised gains and losses arising from transactions in foreign curren­cies, amortisation of financial assets and liabi­lities as well as charges and allowances under the tax-on-account scheme etc. Financial income and expenses are recognised in the income statement by the amounts that relate to the financial year.   Tax The tax for the year, which consists of the current tax for the year and changes in deferred tax, is recognised in the income statement by the portion that may be attributed to the profit for the year, and is recognised directly in the equity by the portion that may be attributed to entries directly to the equity.   Property, plant and equipment Other plant, fixtures and equipment are measured at cost less accumulated depreciation and impairment losses.    The depreciation base is cost less estimated residual value after end of useful life.   The cost includes the acquisition price and costs incurred directly in connection with the acqui­sition until the time when the asset is ready to be used.   Straight-line depreciation is provided on the basis of an assessment of the expected useful lives of the assets and their residual value:   Useful lifeResidual value 3-5 år0 % Profit or loss on sale of property, plant and equipment is stated as the difference between the sales price less selling costs and the carrying amount at the date of sale. Profit or loss is recognised in the Income Statement as other operating income or other operating expenses.   Financial non-current assets Deposits include rental deposits which are recognised and measured at amortised cost. Deposits are not depreciated.   Impairment of fixed assets The carrying amount of  fi­xed as­sets, which are not mea­su­red at fair va­lue, are valued on an annual basis for indications of impairment other than that reflected by amortisation and depreciation.    In the event of impairment indications, an impairment test is made for each asset or group of assets, respectively. If the recoverable amount is lower than the carrying amount, the asset is written down to the carrying amount.   The recoverable amount is calculated at the higher of net selling price and capital value. The capital value is determined as the fair value of the expected net cash flows from the use of the asset or group of assets and the expected net cash flows from sale of the asset or group of assets after the end of its useful life.    Receivables Receivables are measured at amortised cost which usually corresponds to nominal value. The value is written down to meet expected losses.   Accruals, assets Accruals recognised as assets include costs incur­red relating to the subsequent financial year.   Tax payable and deferred tax Current tax liabilities and receivable current tax are recognised in the balance sheet as the calculated tax on the taxable income for the year, ad­justed for tax on the taxable income for previous years and taxes paid on account.   Deferred tax is measured on the temporary dif­ferences between the carrying amount and the tax value of assets and liabilities.   Deferred tax assets, including the tax value of tax loss carry-forwards, are measured at the ex­pected realisable value of the asset, either by set-off against tax on future earnings or by set-off against deferred tax liabilities within the same legal tax entity.   Deferred tax is measured on the basis of the tax rules and tax rates that under the legislation in force on the balance sheet date will be ap­pli­cable when the deferred tax is expected to crystallise as current tax. Any changes in the deferred tax resulting from changes in tax rates, are recognised in the income statement, except from items recognised directly in equity.   Liabilities Financial liabilities are recognised at the time of borrowing by the amount of proceeds received less borrowing costs. In subsequent periods, the financial liabilities are measured at amortised cost equal to the capitalised value when using the effective interest, the difference between the proceeds and the nominal value being recog­nised in the Income Statement over the term of loan.   Amortised cost for short-term liabilities usually corresponds to the nominal value.   Foreign currency translation Transactions in foreign currencies are translated at the rate of exchange on the transaction date. Exchange differences arising between the rate on the transaction date and the rate on the payment date are recognised in the income statement as a financial income or expense. Receivables, payables and other monetary items in foreign currencies that are not settled on the balance sheet date are translated at the exchange rate on the balance sheet date. The difference between the exchange rate on the balance sheet date and the exchange rate at the time of occurrence of the receivables or payables is recognised in the income statement as financial income or expenses.