43396102 2025-01-01 2025-12-31 1 43396102 2025-01-01 2025-12-31 43396102 2025-01-01 2025-12-31 1 43396102 2025-01-01 2025-12-31 2 43396102 2025-01-01 2025-12-31 3 43396102 2024-01-01 2024-12-31 43396102 2025-01-01 2025-12-31 fsa:RetainedEarningsMember 43396102 2025-01-01 2025-12-31 fsa:ContributedCapitalMember 43396102 2025-01-01 fsa:ContributedCapitalMember 43396102 2025-01-01 fsa:RetainedEarningsMember 43396102 2025-12-31 43396102 2024-12-31 iso4217:DKK xbrli:pure 31579309 Kamper + Andersen, statsautoriseret revisionsaktieselskab Toldbodgade 11 4800 Nykøbing F 43396102 ebp Global ApS Lysholt All é 10 7100 Vejle DK Denmark 2022-07-01 Vejle 31579309 Kamper + Andersen, statsautoriseret revisionsaktieselskab Toldbodgade 11 4800 Nykøbing F Årsrapport 2025-01-01 2025-12-31 2024-01-01 2024-12-31 2026-06-04 2026-06-04 2026-06-24 Henrik Bruun Eriksen Direktør James Alistair Reginald Vardy Direktør Michael Gamper Direktør Henrik Bruun Eriksen Nykøbing F. Vejle LiabilitiesFinancial liabilities are recognised on the raising of the loan at the proceeds received net of transaction costs incurred. On subsequent recognition, the financial liabilities are measured at amortised cost, corresponding to the capitalised value, using the effective interest method. Accordingly, the difference between the net proceeds and the nominal value is recognised in the income statement over the term of the loan. Mortgage Other liabilities, which include trade payables, payables to group entities and other payables, are measured at amortised cost, which is usually equivalent to nominal value. The company is liable as the administrative company for the subsidiary companies’ corporate taxes to the tax authorities. The company is jointly taxed with group-related Danish companies. The current corporate tax is distributed among the jointly taxed companies in proportion to their taxable incomes and with full distribution with reimbursement regarding tax losses. The jointly taxed companies are included in the advance tax scheme. Payable and receivable joint taxation contributions are recognized in the balance sheet as “Receivable joint taxation contributions” or “Payable joint taxation contributions”. Income tax and deferred taxCurrent 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. ReceivablesReceivables are measured at amortised cost, which usually corresponds to nominal value.\nThe value is reduced by an allowance for expected losses. Impairment of non-current assetsThe carrying amount of intangible assets, property, plant and equipment and investments that are non-current assets is reviewed annually for indications of impairment other than that expressed by amortisation.If there are indications of impairment, impairment tests are performed on each individual asset or group of assets. An impairment loss is recognised at the recoverable amount if this is lower than the carrying amount.Recoverable amount is the higher of value in use and realisable value less expected costs to sell. The value in use is calculated as the present value of the expected net cash flows from the use of the asset or group of assets and the expected net cash flows from the sale of the asset or group of assets at the end of its useful life. Investments in subsidiaries are measured at cost. In cases where the cost exceeds the recoverable amount, the investment is written down to this lower value. Tax on profit/loss for the yearTax 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. The company is part of a Danish joint taxation of the group’s Danish subsidiaries. Subsidiaries are included in the joint taxation from the time they are included in the consolidation in the group accounts until the time they are excluded from the consolidation. The company is the administrative company for the joint taxation and therefore settles all payments of corporate tax with the tax authorities. The current Danish corporate tax is distributed by settling joint taxation contributions among the jointly taxed companies in relation to their taxable incomes. In connection with this, companies with tax losses receive joint taxation contributions from companies that have been able to use this loss to reduce their own taxable profit. Financial income and expensesFinancial 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. Income from investments in includes the dividends declared by the enterprises during the financial year. Income from securities held as non-current assets Impairment of financial assetsImpairment of financial assets includes impairment of financial assets that are not measured at fair value. Staff costsStaff costs include wages and salaries, including compensated absence and pensions, as well as other social security contributions, etc. made to the entity's employees. Other external expensesOther external expenses include expenses related to distribution, sale, advertising, administration, premises, bad debts, etc. Raw materials and consumablesCost of raw materials and consumables includes the consumption of raw materials and consumables used to achieve net sales for the financial year and any write-downs of inventories. Other operating incomeOther operating expenses comprise items of a secondary nature relative to the company's activities. Net salesRevenue from the sale of goods is recognised in the income statement when delivery and transfer of risk to the buyer has taken place and if the revenue can be measured reliably and is expected to be received.\nNet sales are measured at the fair value of the agreed consideration excluding VAT and taxes. All types of discounts given are deducted from revenue. Revenue from services is recognised as the services are completed, whereby revenue corresponds to the selling price of the work performed during the year (production method). Gross profit or lossGross profit or loss includes Net sales, other operating income, cost of raw materials and consumables and other external costs. The consolidated financial statementsWith reference to §110 of the Danish Financial Statements Act, no consolidated financial statements have been prepared. Foreign currency translationOn initial recognition, foreign currency transactions are translated applying the exchange rate at the transaction date. Foreign exchange differences arising between the exchange rates at the transaction date and at the date of payment are recognised in the income statement as financial income or financial expenses. If foreign currency instruments are considered cash flow hedges, any unrealised value adjustments are taken directly to a fair value reserve under ‘Equity’. Receivables and payables and other monetary items denominated in foreign currencies are translated at the exchange rates at the balance sheet date. The difference between the exchange rates at the balance sheet date and the date at which the receivable or payable arose or was recognised in the latest financial statements is recognised in the income statement as financial income or financial expenses. Fixed assets acquired in foreign currencies are translated at the exchange rate at the transaction date. The annual report of ebp Global ApS for 2025 has been prepared in accordance with the provisions of the Danish Financial Statements Act applying to reporting class B entities, as well as provisions applying to reporting class C entities. The financial statements are presented according to the same accounting policies as last year. Joint taxationThe group’s Danish companies are jointly and severally liable for tax on the group’s jointly taxed income and for certain possible withholding taxes such as dividend tax and royalty tax, as well as for joint VAT registration. 27924 21945 8875 75 19049 17465 0 4405 33563 27144 1584 0 1232 1489 30747 25655 2209549 2789833 17785 17487 379919 383104 1811845 2389242 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 -1316267 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 50000 1444405 1227552 2830077 1049414 1335671 1049414 1335671 181862 472381 0 85755 616 33067 821239 0 45697 744468 0 0 0 0 178138 1494406 128138 1444406 50000 50000 1227552 2830077 1177975 2497193 147846 792189 1030129 1705004 23000 0 874071 1267048 133058 437956 0 0 49577 332884 49577 332884 49577 49577 0 283307 0 0 0 0 -1316267 399260 617 118808 -1315650 518068 283304 0 -1037985 512869 -1037985 512869 1021832 0 2193396 3302702 Events after the end of the financial yearNo events have occurred after the end of the financial year which would materially affect the company's conditions. Development in activities and financial conditionsThe company has continued its normal business activities. No isolated events during the financial year are material enough to require disclosure in the management's review. Developments and results for the year are considered to be in line with management's expectations. The company's main activitiesThe company's principal activities has been trade and service as well as activities related there to. Management's review Nykøbing F., 4. June 2026Kamper + Andersen, statsautoriseret revisionsaktieselskabCVR-no.: 31579309Martin Oluf AndersenState Authorised Public Accountantmne30250 We have compiled the financial statements of ebp Global ApS for the financial year 1. January 2025- 31. December 2025 based on the company's bookkeeping records and other information made available by management.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 your 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 yours 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 you 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. To the shareholder of ebp Global ApS We recommend that the annual report should be approved by the company on the general meeting. Management considers the conditions for not auditing the financial statements for the accounting period 1. January 2025- 31. December 2025 to be met. In our opinion, the management's review gives a true and fair review of the matters dealt with in the management's review. In our opinion, the financial statements give a true and fair view of the company's assets, liabilities and financial position at31. December 2025and the results of the company's operations for the financial year1. January 2025-31. December 2025. The annual report is presented in accordance with the Danish Financial Statements Act. The management has today reviewed and approved the annual report for the financial year 1. January 2025- 31. December 2025 for ebp Global ApS. true 2 2 true Regnskabsklasse B Andre erklæringer uden sikkerhed mne30250 Martin Oluf Andersen