37127965 2025-01-01 2025-12-31 37127965 2025-01-01 2025-12-31 1 37127965 2025-01-01 2025-12-31 1 37127965 2024-01-01 2024-12-31 37127965 2025-12-31 37127965 2024-12-31 37127965 2025-01-01 2025-12-31 d:RetainedEarningsMember 37127965 2025-12-31 d:ContributedCapitalMember 37127965 2025-12-31 d:RetainedEarningsMember iso4217:DKK xbrli:pure Regnskabsklasse B Andre erklæringer uden sikkerhed Viby J Årsrapport Langagervej 1 Beierholm 9220 Aalborg Ø 2026-06-19 Mads Kristian Metho Reinhold Bendt 2026-06-19 2024-01-01 2024-12-31 2025-01-01 2025-12-31 37127965 Agile 360 ApS Skanderborgvej 232A st. 8260 Aarhus Beierholm 32895468 Tangen true 9 8200 Aarhus N Danmark I have on this day presented the annual report for the financial year 01.01.25 - 31.12.25 for Agile 360 ApS. The annual report is presented in accordance with the Danish Finan­cial Sta­te­ments Act. The fi­nan­cial sta­te­ments have not been audited, and I declare that the relevant conditions have been met. In my opinion, the financial statements give a true and fair view of the company's assets, liabilities and financial position as at 31.12.25 and of the results of the company's activities for the financial year 01.01.25 - 31.12.25. The annual report is submitted for adoption by the general meeting. Mads Kristian Metho Reinhold Bendt To the management of Agile 360 ApSBased on the company's accounting material and other in­for­ma­tion provided by ma­na­ge­ment, we have compiled the fi­nan­cial sta­te­ments of Agile 360 ApS for the financial year 01.01.25 - 31.12.25.The fi­nan­cial sta­te­ments comprise in­co­me sta­te­ment, ba­lan­ce sheet, statement of changes in equity and notes to the financial statements, including material accounting policy information.We performed this compilation engagement in accordance with ISRS 4410, Engagements to Compile Financial Statements.We have applied our professional expertise to assist management with the preparation and pre­sen­tation of the fi­nan­cial sta­te­ments in accordance with the Danish Finan­cial Sta­te­ments Act. We have complied with rele­vant provisions of the Danish Act on Appro­ved Auditors and Audit Firms and the code of ethics of International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants (IESBA Code), including principles of integrity, professional competence and due care.The fi­nan­cial sta­te­ments and the accuracy and com­plete­ness of the in­for­ma­tion used to compile them 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 information pro­vided by management for the compilation of the fi­nan­cial sta­te­ments. Accordingly, we do not express an audit opinion or a review con­clusion on whether the fi­nan­cial sta­te­ments are prepared in accordance with the Danish Finan­cial Sta­te­ments Act. To the management of Agile 360 ApS Aarhus Lasse Glud Dybbøl State Authorised Public Accountant mne47767 -9166 -9545 0 950 -9166 -10495 0 0 -9166 -10495 -9166 -10495 444 524 444 524 2495 1581 2939 2105 2939 2105 50000 50000 -118561 -109395 -68561 -59395 6500 6500 65000 55000 71500 61500 71500 61500 2939 2105 Figures in DKKShare capitalRetained earningsTotal equityStatement of changes in equity for 01.01.25 - 31.12.25Balance as at 01.01.2550,000-109,395-59,395Net profit/loss for the year0-9,166-9,166Balance as at 31.12.2550,000-118,561-68,561 -9166 50000 -118561 1.Information as regards going concernThe company has realised a loss of DKK 9k in 2025 and negative equity of DKK 69k. The financial situation of the company indicates uncertainty of the company’s continued operation.The company has received a letter of support from the parent company Bendt IPR ApS regarding support to maintaining operation until the 31st of December 2026.On this basis, the management has presented the annual report assuming continued operation. 2.Primary activitiesThe company's activities comprise to utilize the innovative new wheel frame for which the parent company, Bendt IPR ApS is applying for patent rights. 3.Contingent liabilitiesOther contingent liabilitiesThe company is taxed jointly with the other Danish companies in the group and has joint, several and unlimited liability for income taxes and any obligations to withhold tax at source on interest, royalties and dividends for the jointly taxed companies. The liability also includes any subsequent corrections to the calculated tax liability as a consequence of changes made to the jointly taxable income etc. 4.Charges and securityThe company has not provided any security over assets. 0 0 The annual report is presen­ted in ac­cord­ance with the provisions of the Danish Fi­nan­cial Statements Act (Årsregn­skabs­lov­en) for enterprises in re­port­ing class B with application of pro­vi­sions for a higher reporting class. Basis of recognition and measurementIncome is recognised in the income state­ment as earned, including value adjust­ments of fin­an­cial assets and liabilities. All ex­penses, including depreciation, amortisa­tion, impair­ment losses and write-downs, 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 such assets 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 such liabilities can be measured reliably. On initial recognition, assets and liabilities are measured at cost. Subsequently, assets and liabilities are measured as described for each item below.On recognition and measurement, account is taken of foreseeable losses and risks arising before the date at which the annual report is presented and proving or disproving matters arising on or before the balance sheet date. Gross lossGross loss comprises other external ex­penses. Other external expensesOther external expenses comprise administrative expenses Other net financialsInterest income and interest expenses etc. are recognised in other net financials. Tax on profit/loss for the yearThe current and deferred tax for the year is recognised in the income statement as tax on the profit/loss for the year with the portion attributable to the profit/loss for the year, and directly in equity with the portion attributable to amounts recognised directly in equity.The company is jointly taxed with Danish consolidated enterprises. In connection with the settlement of joint taxation contributions, the current Danish income tax is allocated between the jointly taxed enterprises in proportion to their tax­able incomes. This means that enter­prises with a tax loss receive joint taxation contributions from enterprises which have been able to use this loss to reduce their own taxable profit. ReceivablesReceivables are measured at amortised cost, which usually corresponds to the nom­inal value, less write-downs for bad debts.Write-downs for bad debts are determined based on an individual assessment of each receivable if there is no objective evidence of individual impairment of a receivable. CashCash includes deposits in bank account. Current and deferred taxCurrent tax payable and receivable is recognised in the balance sheet as tax computed on the basis of the taxable income for the year, adjusted for tax paid on account.Joint taxation contributions payable and receivable are recognised as income tax under receivables or payables in the balance sheet.Deferred tax liabilities and tax assets are recognised on the basis of all temporary differences between the carrying amounts and tax bases of assets and liabilities. However, deferred tax is not recognised on temporary differences relating to goodwill which is non-amortisable for tax purposes and other items where temporary differ­ences, except for acquisitions, have arisen at the date of acquisition without affecting the net profit or loss for the year or the tax­able income. In cases where the tax value can be determined according to different taxation rules, deferred tax is measured on the basis of management’s intended use of the asset or settlement of the liability.Deferred tax assets are recognised, following an assessment, at the expected realisable value through offsetting against deferred tax liabilities or elimination in tax on future earnings.Deferred tax is measured on the basis of the tax rules and at the tax rates which, according to the legislation in force at the balance sheet date, will be applicable when the deferred tax is expected to crystallise as current tax. PayablesShort-term financial payables are measured at amortised cost, normally corresponding to the nominal value of such payables. Other short-term payables are measured at net realisable value.