35645675 2024-07-01 2025-06-30 35645675 2024-07-01 2025-06-30 1 35645675 2024-07-01 2025-06-30 1 35645675 2024-07-01 2025-06-30 2 35645675 2024-07-01 2025-06-30 1 35645675 2023-07-01 2024-06-30 35645675 2025-06-30 35645675 2024-06-30 35645675 2024-07-01 d:ContributedCapitalMember 35645675 2024-07-01 d:ReserveForDevelopmentExpenditureMember 35645675 2024-07-01 d:RetainedEarningsMember 35645675 2024-07-01 2025-06-30 d:ReserveForDevelopmentExpenditureMember 35645675 2024-07-01 2025-06-30 d:RetainedEarningsMember 35645675 2025-06-30 d:ContributedCapitalMember 35645675 2025-06-30 d:ReserveForDevelopmentExpenditureMember 35645675 2025-06-30 d:RetainedEarningsMember 35645675 2024-07-01 d:CompletedDevelopmentProjectsMember 35645675 2024-07-01 d:AcquiredPatentsMember 35645675 2025-06-30 d:CompletedDevelopmentProjectsMember 35645675 2025-06-30 d:AcquiredPatentsMember 35645675 2024-07-01 2025-06-30 d:CompletedDevelopmentProjectsMember 35645675 2024-07-01 2025-06-30 d:AcquiredPatentsMember 35645675 2024-07-01 d:LongtermPayablesToGroupEnterprisesMember 35645675 2025-06-30 d:LongtermPayablesToGroupEnterprisesMember xbrli:pure iso4217:DKK true Årsrapport 36074981 Boreco Vindingevej 10 4000 Roskilde 2024-07-01 2025-06-30 2023-07-01 2024-06-30 35645675 VOICEBOXER ApS 1200 København V DK Danmark 2014-01-08 København K 2026-01-26 Bryan Volk Forrester Regnskabsklasse B Andre erklæringer uden sikkerhed CaseWare-FSR 11 The supervisory board and executive board have today discussed and approved the annual report of VOICEBOXER ApS for the financial year 1 July 2024 - 30 June 2025. The annual report is prepared in accordance with the Danish Financial Statements Act. In our opinion, the financial statements give a true and fair view of the company's financial position at 30 June 2025 and of the results of the company's operations for the financial year 1 July 2024 - 30 June 2025. In our opinion, management's review includes a fair review of the matters dealt with in the management's review. The financial statements have not been audited. Management considers the criteria for not auditing the financial statements to be met. Management recommends that the annual report should be approved by the company in general meeting. Bryan Volk Forrester CEO Bryan Volk Forrester chairman Scott Joseph Parnell To the shareholder of VOICEBOXER ApS We have compiled the financial statements of VOICEBOXER ApS for the financial year 1 July 2024 - 30 June 2025 based on the company's bookkeeping records and other information made available by enterprise.The financial statements comprises a summary of significant accounting policies, income statement, balance sheet, statement of changes in equity and notes.We performed the engagement in accordance with ISRS 4410, Compilation Engagements.We have applied our professional expertise to assist the enterprise in the preparation and presentation of the financial statements in accordance with the Danish Financial Statements Act. We complied with the relevant provisions of the Danish Act on Approved Auditors and with the International Ethics Standards Board for Accountants' Code of Ethics for Professional Accountants (IESBA Code), including principles relating to integrity, objectivity, professional competence and due care.The financial statements and the accuracy and completeness of the information used to compile the financial statements are the enterprise´s responsibility.As a compilation engagement is not an assurance engagement, we are not required to verify the accuracy or completeness of the information provided by enterprise for our compilation of the financial statements. Accordingly, we do not express an audit or a review conclusion on whether the financial statements have been prepared in accordance with the Danish Financial Statements Act. Roskilde 2026-01-26 Boreco Simon Daniel Elvemand statsautoriseret revisor mne45890 Business reviewThe company's purpose is to conduct business with the development and sale of a web platform for multilingual online conferences. Recognition and measurement uncertaintiesThe recognition and measurement of items in the annual report is not associated with any uncertainty. Unusual mattersThe company's financial position at 30 June 2025 and the results of its operations for the financial year ended 30 June 2025 are not affected by any unusual matters. Financial review The company's income statement for the year ended 30 June 2025 shows a loss of DKK 5.205.904, and the balance sheet at 30 June 2025 shows negative equity of DKK 21.265.097.The company has lost more than 50% of its share capital, which is why the company is subject to the capital provisions of the Danish Companies Act. The company's capital is expected to be re-established through future earnings. Significant events occurring after the end of the financial yearNo events have occurred after the balance sheet date which could significantly affect the company's financial position. The annual report of VOICEBOXER ApS for 2024/25 has been prepared in accordance with the provisions of the Danish Financial Statements Act ap­plying to en­ter­pri­ses of re­por­ting class B, as well as provisions applying to reporting class C entities.The accounting policies applied are consistent with those of last year.The annual report for 2024/25 is pre­sen­ted in DKK Income is recognised in the income statement as earned, including value adjustments of financial assets and liabilities. All expenses, including amortisation, depreciation and impairment losses, are also recognised in the income statement.Assets are recognised in the balance sheet when it is probable that future economic benefits will flow 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 will flow from the company and the value of the liability can be measured reliably.On initial recognition, assets and liabilities are measured at cost. On subsequent recognition, assets and liabilities are measured as described below for each individual accounting item.Certain financial assets and liabilities are measured at amortised cost using the effective interest method. Amortised cost is calculated as the historic cost less any installments and plus/less the accumulated amortisation of the difference between the cost and the nominal amount.On recognition and measurement, allowance is made for predictable losses and risks which occur before the annual report is presented and which confirm or invalidate matters existing at the balance sheet date. In pursuance of section 32 of the Danish Financial Statements Act, the company does not disclose its revenue. Gross profit reflects an aggregation of revenue, changes in inventories of finished goods and work in progress and other operating income less costs of raw materials and consumables and other external expenses. Income from the sale of goods for resale and finished goods is recognised in the income statement, provided that the transfer of risk, usually on delivery to the buyer, has taken place and that the income can be measured reliably and is expected to be received.Revenue is measured at the fair value of the agreed consideration, excluding VAT and other indirect taxes. Revenue is net of all types of discounts granted. Other external expenses include expenses related to distribution, sale, advertising, administration, premises, bad debts, payments under operating leases, etc. Staff costs include wages and salaries, including compensated absence and pensions, as well as other social security contributions, etc. made to the entity's employees. Depreciation, amortisation and impairment of intangible assets and property, plant and equipment comprise the year's depreciation, amortisation and impairment of intangible assets and property, plant and equipment. Financial income and expenses are recognised in the income statement at the amounts that relate to the financial year. Net financials include interest income and expenses, financial expenses relating to finance leases, realised and unrealised capital/exchange gains and losses on securities, liabilities and foreign currency transactions, amortisation of financial assets and liabilities and surcharges and allowances under the Danish Tax Prepayment Scheme, etc. Tax for the year, which comprises the current tax charge for the year and changes in the deferred tax charge, is recognised in the income statement as regards the portion that relates to the profit/loss for the year and directly in equity as regards the portion that relates to entries directly in equity. Development projects, patents and licencesDevelopments projects recognised in the balance sheet are measured at cost less accumulated amortisation and impairment losses.Following the completion of the development work, development costs are amortised on a straight-line basis over the estimated useful life. The amortisation period is usually five years.Patents and licences are measured at cost less accumulated amortisation and impairment losses. Patents are amortised on a straight-line basis over the remaining patent period, and licences are amortised over the term of the licence, however not more than 8 years.Gains and losses on the disposal of development projects, patents and licences are determined as the difference between the selling price less costs to sell and the carrying amount at the date of disposal. Gains or losses are recognised in the income statement as other operating income or other operating expenses, respectively. Receivables are measured at amortised cost. Prepayments recognised under 'Current assets' comprises expenses incurred concerning subsequent financial years. Cash and cash equivalents comprise cash and deposits at banks. Current tax liabilities and current tax receivables are recognised in the balance sheet as the estimated tax on the taxable income for the year, adjusted for tax on the taxable income for previous years and tax paid on account.Deferred tax is measured according to the liability method in respect of temporary differences between the carrying amount of assets and liabilities and their tax base, calculated on the basis of the planned use of the asset and settlement of the liability, respectively. Deferred tax is measured at net realisable value.Deferred tax is measured according to the tax rules and at the tax rates applicable in the respective countries at the balance sheet date when the deferred tax is expected to crystallise as current tax. Deferred tax adjustments resulting from changes in tax rates are recognised in the income statement, with the exception of items taken directly to equity.Deferred tax assets, including the tax base of tax losses allowed for carry forward, are measured at the value to which the asset is expected to be realised, either as a set-off against tax on future income or as a set-off against deferred tax liabilities within the same legal tax entity. Any deferred net tax assets are measured at net realisable value. Liabilities, which include trade payables, payables to group entities and other payables, are measured at amortised cost, which is usually equivalent to nominal value. 926356 -432740 5286167 5178016 761553 761553 -5121364 -6372309 703 31883 85243 55227 -5205904 -6395653 -594011 -594011 -4611893 -5801642 883694 1645248 0 0 883694 1645248 0 207549 0 207549 883694 1852797 921914 1277988 215143 0 265519 144354 170000 94000 34487 23690 1607063 1540032 316676 325956 1923739 1865988 2807433 3718785 124159 124159 689282 1283293 -22078538 -17466645 -21265097 -16059193 23100000 19325000 23100000 19325000 62687 12378 231686 126538 678157 314062 972530 452978 24072530 19777978 2807433 3718785 124159 1283293 -17466645 -594011 -4611893 124159 689282 -22078538 4028970 4414773 147550 484905 322845 278338 786802 0 5286167 5178016 4 6 1254 703 83989 54524 85243 55227 7615525 33333 7615525 33333 0 0 -5970278 -33333 -761553 0 -6731831 -33333 883694 0 The company's development projects consist of developing applications for digital solutions within multilingual online conferences. The development projects are considered completed and are amortized in accordance with accounting policies, which is also the expected useful life. Management has not identified any indications of a need for impairment. 19325000 23100000 0 0 The company has no contingent liabilities.