44219204 2025-01-01 2025-12-31 44219204 2025-01-01 2025-12-31 1 44219204 2025-01-01 2025-12-31 1 44219204 2023-08-03 2024-12-31 44219204 2025-12-31 44219204 2024-12-31 44219204 2024-12-31 fsa:ContributedCapitalMember 44219204 2024-12-31 fsa:RetainedEarningsMember 44219204 2025-01-01 2025-12-31 fsa:RetainedEarningsMember 44219204 2025-12-31 fsa:ContributedCapitalMember 44219204 2025-12-31 fsa:RetainedEarningsMember 44219204 2025-01-01 2025-12-31 fsa:OtherShorttermPayablesMember iso4217:DKK xbrli:pure Annual report 2026-02-16 Ditte Kristine Lassen-Kahlke The Executive Board has today considered and approved the annual report of Noodle Masters ApS for the financial year 01.01.2025 - 31.12.2025. 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 Entity’s financial position at 31.12.2025 and​of the results of its operations for the financial year 01.01.2025 - 31.12.2025. I believe that the management commentary contains a fair review of the affairs and conditions referred to therein. I consider the preconditions for not auditing the financial statements for the financial year 01.01.2025 - 31.12.2025 to be complied with. I recommend the annual report for adoption at the Annual General Meeting. Copenhagen Mikkel Bjergsø CEO To Management of Noodle Masters ApS We have compiled the financial statements of Noodle Masters ApS for the financial year 01.01.2025 - 31.12.2025based on the Entity’s bookkeeping records and other information Management has ​provided. ​​ ​​These financial statements comprise the income statement, balance sheet, statement of changes in equity, notes and a summary of significant accounting policies. ​​ ​​We performed this compilation engagement in accordance with ISRS 4410, Compilation Engagements. ​​ ​​We have applied our expertise in accounting and financial reporting to assist Management in the preparation ​​and presentation of these financial statements in accordance with the Danish Financial Statements Act. We have complied with relevant provisions of the Danish Public Accountants Act and the International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants (IESBA Code), including principles of integrity, objectivity, professional competence and due care. ​​These financial statements and the accuracy and completeness of the information used to compile the financial ​​statements are Management’s responsibility. ​​Since a compilation engagement is not an assurance engagement, we are not required to verify the accuracy ​​or completeness of the disclosures Management provided to us to compile these financial statements. ​Accordingly, we do not express an audit opinion or a review conclusion about whether the financial statements ​​have been prepared in accordance with the Danish Financial Statements Act. Copenhagen Deloitte Statsautoriseret Revisionspartnerselskab 33963556 Hans Tauby State Authorised Public Accountant mne44339 Primary activitiesThe company's activities consist of producing goods to support its affiliated companies. Description of material changes in activities and financesThe income statement for 2025 shows a loss of DKK 283,513 compared to a loss of DKK 307,484 in 2023/24. The balance sheet shows equity of DKK 105,386. ​ ​During 2025, the company has discontinued its operational activities and disposed of its fixed assets. Events after the balance sheet dateNo events have occurred after the balance sheet date to this date, which would influence the evaluation of this annual report. -35809 3615943 31979 3891344 26769 58280 215768 0 -310325 -333681 7452 0 6198 17342 28664 77719 0 152 -325339 -394210 -41826 -86726 -283513 -307484 -283513 -307484 -283513 -307484 0 193347 0 49190 0 242537 0 90000 0 90000 0 332537 0 192422 0 192422 0 1025980 38767 89785 38767 1115765 81719 1207145 120486 2515332 120486 2847869 40000 40000 65386 -307484 105386 -267484 0 3059 0 3059 0 2127719 0 2127719 0 371761 15100 612814 15100 984575 15100 3112294 120486 2847869 40000 -307484 -267484 656383 656383 -283513 -283513 40000 65386 105386 1 Staff costs2025​DKK2023/24​DKKWages and salaries19,7033,759,832Pension costs10,890109,280Other social security costs1,38622,23231,9793,891,344Average number of full-time employees19 1 9 2 Depreciation, amortisation and impairment losses2025​DKK2023/24​DKKDepreciation of property, plant and equipment26,76958,28026,76958,280 3 Other financial income ​2025​DKK2023/24​DKKOther interest income6,19817,3426,19817,342 4 Tax on profit/loss for the year2025​DKK2023/24​DKKChange in deferred tax(3,059)3,059Refund in joint taxation arrangement(38,767)(89,785)(41,826)(86,726) 5 Property, plant and equipmentOther fixtures and fittings, tools and equipment​DKKLeasehold improvements​DKKCost beginning of year240,39860,419Disposals(240,398)(60,419)Cost end of year00Depreciation and impairment losses beginning of year(47,051)(11,229)Depreciation for the year(22,759)(4,010)Reversal regarding disposals69,81015,239Depreciation and impairment losses end of year00Carrying amount end of year00 6 Financial assetsDeposits​DKKCost beginning of year90,000Additions90,000Disposals(180,000)Cost end of year0Carrying amount end of year0 7 Other payables2025​DKK2023/24​DKKVAT and duties0186,627Wages and salaries, personal income taxes, social security costs, etc. payable0227,886Holiday pay obligation030,166Other costs payable15,100168,13515,100612,814 8 Contingent liabilitiesThe Entity participates in a Danish joint taxation arrangement where Bjergsø Holding ApS serves as the administration company. According to the joint taxation provisions of the Danish Corporation Tax Act, the Entity is​therefore liable for income taxes etc. for the jointly taxed entities, and for obligations, if any, relating to the withholding of tax on interest, royalties and dividend for the jointly taxed entities. The jointly taxed entities' total known net liability under the joint taxation arrangement is disclosed in the administration company's financial statements. 9 Group relationsName and registered office of the Parent preparing consolidated financial statements for the smallest group:​Bjergsø Holding ApS, Copenhagen. This annual report has been presented in accordance with the provisions of the Danish Financial Statements ​Act governing reporting class B enterprises with addition of a few provisions for reporting class C.The accounting policies applied to these financial statements are consistent with those applied last year. Non-comparabilityAs the company was established on August 3rd 2024, the accounts for 2023/24 cover more than 12 months and are not fully comparable with those for 2025. Recognition and measurementAssets are recognised in the balance sheet when it is probable as a result of a prior event that future economic ​benefits will flow to the Entity, and the value of the asset can be measured reliably. ​​Liabilities are recognised in the balance sheet when the Entity has a legal or constructive obligation as a ​result of a prior event, and it is probable that future economic benefits will flow out of the Entity, and the ​value of the liability can be measured reliably. ​​On initial recognition, assets and liabilities are measured at cost. Measurement subsequent to initial ​recognition is effected as described below for each financial statement item. ​​Anticipated risks and losses that arise before the time of presentation of the annual report and that confirm ​or invalidate affairs and conditions existing at the balance sheet date are considered at recognition and ​measurement. ​​Income is recognised in the income statement when earned, whereas costs are recognised by the amounts ​attributable to this financial year. Gross profit or lossGross profit or loss comprises revenue, changes in inventories of finished goods and work in progress, own ​work capitalised, other operating income, cost of raw materials and consumables and external expenses. RevenueRevenue from the sale of manufactured goods and goods for resale is recognised in the income statement ​when delivery is made and risk has passed to the buyer. Revenue from the sale of services is recognised in the income statement when delivery is made to the buyer. Revenue is recognised net of VAT, duties and sales discounts and is measured at fair value of the consideration fixed. Other operating incomeOther operating income comprises income of a secondary nature as viewed in relation to the Entity’s primary ​activities, includingsalary refunds and internal invoicing of expenses to group enterprises. Cost of salesCost of sales comprises goods consumed in the financial year measured at cost, adjusted for normal inventory writedowns. Other external expensesOther external expenses include expenses relating to the Entity’s normal activities, including expenses for ​premises, stationery and office supplies, marketing costs, etc. This item also includes writedowns of ​receivables recognised in current assets. Staff costsStaff costs comprise salaries and wages, and social security contributions, pension contributions, etc . for entity staff. Depreciation, amortisation and impairment lossesDepreciation, amortisation and impairment losses relating to property, plant and equipment and intangible ​assets comprise depreciation, amortisation and impairment losses for the financial year. Other operating expensesOther operating expenses comprise expenses of a secondary nature as viewed in relation to the Entity’s primary activities, including loss from the sale of property, plant and equipment. Other financial income from group enterprisesOther financial income from group enterprises comprises interest income etc. on receivables from group enterprises.Other financial incomeOther financial income comprises interest income on receivables from group enterprises, net capital or exchange gains on securities, payables and transactions in foreign currencies, amortisation of financial assets, and tax relief​under the Danish Tax Prepayment Scheme etc. Financial expenses from group enterprisesFinancial expenses from group enterprises comprise interest expenses etc. from payables to group enterprises.Other financial expensesOther financial expenses comprise interest expenses, including interest expenses on payables to group ​enterprises, net capital or exchange losses on securities, payables and transactions in foreign currencies, ​amortisation of financial liabilities, and tax surcharge under the Danish Tax Prepayment Scheme etc. Tax on profit/loss for the yearTax for the year, which consists of current tax for the year and changes in deferred tax, is recognised in the ​income statement by the portion attributable to the profit for the year and recognised directly in equity by the portion attributable to entries directly in equity. Property, plant and equipmentPlant and machinery and other fixtures and fittings, tools and equipment are measured at cost less accumulated depreciation and impairment losses.​​Cost comprises the acquisition price, costs directly attributable to the acquisition and preparation costs of the asset until the time when it is ready to be put into operation.For leasehold improvements and assets subject to finance leases, the depreciation period cannot exceed ​the contract period.​​Estimated useful lives and residual values are reassessed annually. ​​Items of property, plant and equipment are written down to the lower of recoverable amount and carrying ​amount. InventoriesInventories are measured at the lower of cost using the FIFO method and net realisable value. ​​Cost consists of purchase price plus delivery costs. Cost of manufactured goods and work in progress consists ​of costs of raw materials, consumables, direct labour costs and indirect production costs. ReceivablesReceivables are measured at amortised cost, usually equalling nominal value less writedowns for bad and ​doubtful debts. Joint taxation contributions receivable or payableCurrent joint taxation contributions payable or joint taxation contributions receivable are recognised in the balance sheet, calculated as tax computed on the taxable income for the year, which has been adjusted for prepaid tax. For tax losses, joint taxation contributions receivable are only recognised if such losses are expected to be used under the joint taxation arrangement. CashCash comprises bank deposits. Other financial liabilitiesOther financial liabilities are measured at amortised cost, which usually corresponds to nominal value. true 2026-02-16 2026-02-16 true 2023-08-03 2024-12-31 København S 2300 6 Weidekampsgade København København V 1717 Regnskabsklasse B Andre erklæringer uden sikkerhed 2025-12-31 2025-01-01 32 Skelbækgade Noodle Masters ApS 44219204 33963556 2300 København S Weidekampsgade 6 Deloitte Statsautoriseret Revisionspartnerselskab