44977222 2024-07-18 2025-12-31 44977222 2024-07-18 2025-12-31 1 44977222 2024-07-18 2025-12-31 1 44977222 2025-12-31 44977222 2024-07-17 fsa:ContributedCapitalMember 44977222 2024-07-17 fsa:RetainedEarningsMember 44977222 2024-07-17 fsa:ProposedDividendRecognisedInEquityMember 44977222 2024-07-17 44977222 2024-07-18 2025-12-31 fsa:ContributedCapitalMember 44977222 2024-07-18 2025-12-31 fsa:RetainedEarningsMember 44977222 2024-07-18 2025-12-31 fsa:ProposedDividendRecognisedInEquityMember 44977222 2025-12-31 fsa:ContributedCapitalMember 44977222 2025-12-31 fsa:RetainedEarningsMember 44977222 2025-12-31 fsa:ProposedDividendRecognisedInEquityMember xbrli:pure iso4217:DKK Yusuf Celik The executive board has today discussed and approved the annual report of wobase ApS for the financial year 18 July 2024 - 31 December 2025.The annual report is prepared in accordance with the Danish Financial Statements Act.In my opinion, the financial statements give a true and fair view of the company's financial position at 31 December 2025 and of the results of the company's operations for the financial year 18 July 2024 - 31 December 2025.In my opinion, management's review includes a fair review of the matters dealt with in the management's review.Management recommends that the annual report should be approved by the company in general meeting. The financial statements have not been audited. Management considers the criteria for not auditing the financial statements to be met. Odense Yusuf Celik Director To the shareholder of wobase ApS We have compiled the financial statements of wobase ApS for the financial year 18 July 2024 - 31 December 2025 based on the company's bookkeeping records and other information made available by enterprise.The financial statements comprises income statement, balance sheet, statement of changes in equity and notes, including a summary of significant accounting policies.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 state-ments. 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. Odense 21447587 Andreas Sigl Halsted Brems State Authorised Public Accountant Principal Activitieswobase develops software that helps hospitality businesses manage workforce operations, compliance requirements, and documentation through a single integrated platform.The platform combines time tracking, shift planning, food safety compliance, whistleblower management, and document administration in a unified environment designed to reduce administrative complexity and improve operational oversight. Recognition and Measurement UncertaintiesManagement considers that no material uncertainties exist in relation to the recognition and measurement of assets, liabilities, income, or expenses included in the annual report.Unusual MattersThe Company's financial position and results for the financial year were not affected by any unusual circumstances or transactions.Financial PerformanceThe Company recorded a profit for the financial year of DKK 71,144 and equity of DKK 111,144 at 31 December 2025.Management considers the result satisfactory for the Company's first financial year and believes it provides a solid foundation for future growth and continued platform development.OutlookManagement expects to continue investing in the development of the platform while strengthening its position within the hospitality sector. The Company remains focused on delivering practical software solu-tions that simplify compliance, workforce management, and operational administration for its customers.Events After the Reporting DateNo events have occurred after the balance sheet date that are considered to have a material impact on the Company's financial position.About wobasewobase ApS develops software that helps hospitality businesses manage daily operations, workforce admin-istration, compliance, and documentation through a single integrated platform. Founded in Denmark, wobase was created to address the growing administrative and regulatory demands faced by restaurants, cafés, and other service-oriented businesses. By bringing essential operational processes together in one system, the platform helps reduce manual work, improve transparency, and support compliance with industry requirements.Our Platformwobase is built around the idea that businesses should not have to manage operations, compliance, and documentation across multiple disconnected systems.The platform brings together workforce management, shift planning, time tracking, food safety compliance, whistleblower management, and document administra-tion in a single environment. By consolidating these functions, businesses gain greater visibility, consis-tency, and control over their daily operations.This integrated approach helps reduce administrative complexity while supporting compliance with regulatory requirements and internal procedures.Our Customerswobase primarily serves restaurants, cafés, and other hospitality businesses with complex operational and compliance requirements.These businesses often manage large teams, changing work schedules, regulatory obligations, and extensive documentation. The platform is designed to support these needs through practical tools that simplify administration and improve operational oversight.By focusing on a specific industry segment, wobase is able to develop solutions that address the everyday challenges faced by hospitality operators.During the Financial YearDuring the financial year, the Company continued the development of the wobase platform and focused on strengthening its position within the hospitality sector.Efforts were directed towards improving existing functionality, enhancing the user experience, and supporting customers in their daily operational and compliance processes.Management remains committed to the continued de-velopment of the platform and to delivering long-term value for customers through a reliable and integrated software solution. wobase ApS Odensevej 31 5260 Odense S 44977222 1 FER Fyns Erhvervsrevision Østre Stationsvej 43, 1. tv 5000 Odense C 100550 9356 8 91186 20042 71144 50000 21144 19373 19373 211184 230557 230557 40000 21144 50000 111144 95857 20042 3514 119413 119413 230557 0 0 0 0 0 21144 50000 71144 40000 0 0 40000 40000 21144 50000 111144 1 Staff costsWages and salaries 5.000Other social security costs 4.3569.356 1 2 EquityThe Company was incorporated with share capital of DKK 40.000. 3 Contingent liabilitiesThe Danish group companies are jointly and severally liable for tax of the Group’s jointly taxed income etc. The total amount is stated in the Annual Report of CodeUnity Group ApS (CVR no. 44969629), which is the administration company in relation to joint taxation. Moreover, the group companies are jointly and severally liable for Danish withholding taxes by way of dividend tax, tax on royalty payments and tax on unearned income. Any subsequent adjustments of corporation taxes and withholding taxes may increase the Company's liability. 4 Mortgages and collateralThere are no pledges or security interests. 5. Accounting policiesBasis of preparationThe annual report of wobase ApS for 2024/25 has been prepared inaccordance with the provisions of the Danish Financial StatementsAs this is the Company's first financial year, no comparative figures have been presented.The Financial Statements for 2024/2025 are presented in DKK.Recognition and measurementIncome is recognised in the income statement as earned. Costs incurred to generate the income for the year are 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 calcu-lated 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.Income statementGross profitIn pursuance of section 32 of the Danish Financial Statements Act, the company does not disclose its revenue. Gross profit reflects an aggregation of revenue and other operating income less other external expenses.RevenueRevenue from the sale of software solutions and subscriptions is recognised in the income statement when delivery has taken place and the risks and rewards have been transferred to the customer, provided that the revenue 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 expensesOther external expenses comprise costs related to sales, advertising and administration.Staff costsStaff costs comprise wages and salaries paid to the Company’s employees.Financial income and expensesFinancial income and expenses are recognised in the income sta-tement in respect of the amounts relating to the financial year. Financial items comprise interest income and interest expenses.Tax on profit/loss for the yearThe company is subject to the Danish rules on compulsory joint taxation of the Group's Danish subsidiaries. Subsidiaries participa-te in the joint taxation arrangement from the time when they are included in the consolidated financial statements and until the time when they withdraw from the consolidation.Tax for the year, which comprises the current corporate income tax for the year, is recognised in the income statement to the extent that it relates to the result for the year, and directly in equity to the extent that it relates to items recognised directly in equity.Balance sheetReceivablesReceivables are measured at amortised cost.An impairment loss is recognised if there is objective evidence that a receivable or a group of receivables is impaired. If there is objective evidence that an individual receivable is impaired, an impairment loss for that individual asset is recognised.Cash and cash equivalentsCash and cash equivalents comprise deposits with financial institu-tions.EquityDividendsProposed dividends are disclosed as a separate item under equity. Dividends are recognised as a liability when declared by the annual general meeting of shareholders.LiabilitiesLiabilities, which comprise other payables, are measured at amorti-sed cost, which normally corresponds to nominal value. true Annual report Auditor's reports (Other non-assurance reports) ParsePort XBRL Converter 2024-07-18 2025-12-31 2026-06-18 Reporting class B 2026-06-18 44977222 wobase Aps Odensevej 31 5260 Odense S 2026-06-18 mne52091