41910178 2025-01-01 2025-12-31 41910178 2025-01-01 2025-12-31 0 41910178 2024-01-01 2024-12-31 41910178 2025-12-31 41910178 2024-12-31 41910178 2024-01-01 fsa:ContributedCapitalMember 41910178 2024-01-01 fsa:RetainedEarningsMember 41910178 2025-01-01 2025-12-31 fsa:ContributedCapitalMember 41910178 2025-01-01 2025-12-31 fsa:RetainedEarningsMember 41910178 2025-12-31 fsa:ContributedCapitalMember 41910178 2025-12-31 fsa:RetainedEarningsMember xbrli:pure iso4217:DKK 25074823 Azets Insight A/S Lyskær 3C 2730 Herlev Ingen bistand Årsrapport Regnskabsklasse B 2025-01-01 2025-12-31 2024-01-01 2024-12-31 true 1 Pomoxis ApS Forhåbningsholms Alle 19, 1, th, Forhåbningsholms Alle 19, 1, th, 1904 Frederiksberg C 41910178 5 2026-06-22 Matthew Stanley Johnson Today, Management has considered and adopted the Annual Report of Pomoxis ApS for the financial year 1 January 2025 - 31 December 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 assets, liabilities and financial position of the Company at 31 December 2025 and of the results of the Company's operations for the financial year 1 January 2025 - 31 December 2025. In our 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. Frederiksberg 2026-06-22 Matthew Stanley Johnson Manager Pomoxis ApS 1904 Frederiksberg C 41910178 2020-12-01 Frederiksberg 2025-01-01 2025-12-31 The Company's principal activitiesThe Company's principal activities consist in to hold ownership interests in other companies, participate in investment activities and conduct other related business. Development in activities and the financial situationThe Company's Income Statement of the financial year 1 January 2025 - 31 December 2025 shows a result of DKK -6.407 and the Balance Sheet at 31 December 2025 a balance sheet total of DKK 42.401 and an equity of DKK -20.833. Post financial year eventsAfter the end of the financial year, no events have occurred which may change the financial position of the entity substantially. Uncertainties relating to going concern The coompany has lost more than 50% of its share capital and hence subject to the rules regarding loss of capital the danish companies Act. The management expects the reestablishing of the capital in 3 to 4 years, by the company's own earning. The company is dependent on that required funding is provided by the shareholders. The management expects that the funds needed are provided and in compliance hereby submit the annual finacial statement under the assumption of continued operation The annual report of Pomoxis ApS for 2025 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. Translation policiesTransactions 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. Basis of recognition and measurementThe 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 amortized cost. Moreover, all expenses incurred to achieve the earnings for the year are recognised in the income statement, including depreciation, amortization, 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 financial statement, i.e. losses and risks which prove or disprove matters which exist at the balance sheet date. Income statement Gross profit/lossThe 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 other external cost. Other external expensesOther external expenses include expenses for administration etc. Tax on net profit for the yearTax 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. Balance sheet Equity investments in group enterprises and associatesEquity investments in group enterprises and associates are measured at cost. Dividends that exceed accumulated earnings of the group enterprise or the associate during the ownership period are treated as a reduction of the cost. If cost exceeds the net realizable value, a write-down to this lower value will be performed. ReceivablesReceivables are measured at amortized cost which usually corresponds to the nominal value. The value is reduced by write-downs for expected bad debts. Cash and cash equivalentsCash and cash equivalents comprise cash at bank and in hand as well as short-term securities with a term of less than three months which can be converted directly into cash at bank and in hand and involve only an insignificant risk of value changes. EquityEquity comprises the working capital and a number of equity items that may be statutory or stipulated in the articles of association. Deferred taxDeferred tax and the associated adjustments for the year are determined according to the liability method as the tax base of all temporary differences between carrying amounts and the tax bases of assets and liabilities. Deferred tax assets, including the tax base of tax losses allowed for carryforward, are recognised at the value at which they are expected to be used, either by elimination in tax on future earnings or by set-off against deferred tax liabilities in enterprises within the same legal entity and jurisdiction.Deferred tax is measured on the basis of the tax rules and tax rates that will be effective under the legislation applicable at the balance sheet date when the deferred tax is expected to crystallize as current tax. PayablesPayables are measured at amortized cost, which usually corresponds to the nominal value.Contingent assets and liabilitiesContingent assets and liabilities are not recognised in the Balance Sheet but appear only in the notes. -8337 -39341 0 0 -8337 -39341 96 -10357 -8241 -49698 -1834 -7179 -6407 -42519 6407 42519 28200 20200 28200 20200 28200 20200 12371 10537 12371 10537 1830 4167 14201 14704 42401 34904 40000 40000 -60833 -54426 -20833 -14426 5000 4000 3 10330 58231 35000 63234 49330 63234 49330 42401 34904 40000 -54426 0 -6407 40000 -60833 1. Uncertainties relating to going concernUncertainties relating to going concernThe coompany has lost more than 50% of its share capital and hence subject to the rules regarding loss of capital in the danish companies Act. The management expects the reestablishing of the capital in 3 to 4 years, by the company's own earning. The company is dependent on that required funding is provided by the shareholders. The management expects that the funds needed are provided and in compliance hereby submit the annual finacial statement under the assumption of continued operation 2. Employee benefits expense20252024Average number of employees11 3. Disclosure in long-term investments in group enterprises and associatesGroup enterprisesNameRegistered officeShare held in %SJM IP ApSFrederiksberg50,50Ambient Carbon Methane Holding ApSFrederiksberg15,00 4. Contingent liabilitiesNo contingent liabilities exist at the balance sheet date. 5. Collaterals and securitiesNo securities or mortgages exist at the balance sheet date.