45274381 2024-12-13 2025-12-31 2 45274381 2024-12-13 2025-12-31 3 45274381 2024-12-13 2025-12-31 45274381 2024-12-13 2025-12-31 1 45274381 2025-12-31 45274381 2024-12-13 d:ContributedCapitalMember 45274381 2025-12-31 d:ContributedCapitalMember 45274381 2024-12-13 2025-12-31 d:RetainedEarningsMember 45274381 2025-12-31 d:RetainedEarningsMember 45274381 2024-12-13 2025-12-31 1 45274381 2024-12-13 2025-12-31 1 45274381 2024-12-13 2025-12-31 2 45274381 2024-12-13 2025-12-31 3 iso4217:DKK xbrli:pure Årsrapport 29442789 Redmark, Godkendt Revisionspartnerselskab Dirch Passers Allé, 76 2000, Frederiksberg 2024-12-13 2025-12-31 45274381 Aitana ApS Åboulevarden 3, 1. 8000 Aarhus C 2024-12-13 Århus Nykredit Bank A/S Redmark, Godkendt Revisionspartnerselskab 29442789 Rasmus Sværke statsautoriseret revisor mne42871 Dirch Passers Allé 76 2000 Frederiksberg Danmark 39163636 copenhagen@redmark.dk 2026-06-26 Mark Peter Edmondson Regnskabsklasse B Erklæring om udvidet gennemgang Ja CaseWare fra Revisorgruppen Danmark anpartshaverne København 2026-06-26 Aarhus C 2026-06-26 Grundlag for konklusion Konklusion -1223672 -1223672 664 549 -1223557 -1223557 -1223557 64008 64008 52134 116142 116142 0 40000 -1223557 -1183557 30190 1269509 1299699 1299699 116142 0 40000 40000 -1223557 -1223557 Today, the Board of Directors and the Managing Director have approved the annual report of Aitana ApS for the financial year 13 December 2024 - 31 December 2025. The annual report has been prepared in accordance with the Danish Financial Statements Act. We consider the chosen accounting policy to be appropriate, and in our opinion, the financial statements give a true and fair view of the financial position of the Company at 31 December 2025 and of the results of the Company's operations for the financial year 13 December 2024 – 31 December 2025. At the general meeting held on 26 June 2026, a decision will be made not to have the financial statements audited as from 2025/26 onwards. The Board of Directors and the Managing Director consider the conditions for audit exemption to be met. Further, in our opinion, the Management's review gives a true and fair review of the matters discussed in the Management's review. We recommend that the annual report be approved at the Annual General Meeting. Mark Peter Edmondson Miguel Marroquin Segundo Mark Peter Edmondson Nikolaus Galbo Brost We have performed an extended review of the financial statements of Aitana ApS for the financial year 13 December 2024 - 31 December 2025, which comprise a summary of significant accounting policies, income statement, balance sheet, statement of changes in equity and notes. The financial statements are prepared under the Danish Financial Statements Act. Based on the work performed, in our 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 13 December 2024 - 31 December 2025 in accordance with the Danish Financial Statements Act. Basis for OpinionWe conducted our extended review in accordance with the Danish Business Authority's Assurance Standard for Small Enterprises and FSR – Danish Auditors' standard on extended review of financial statements prepared in accordance with the Danish Financial Statements Act. Our responsibilities under those standards and requirements are further described in the "Practitioner's responsibilities for the extended review of the Financial Statements" section of our report. We are independent of the Company in accordance with the International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants (IESBA Code) and the additional ethical requirements applicable in Den­mark, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the IESBA Code. We believe that the evidence we have obtained is sufficient and appropriate to provide a basis for our conclusion. Management is responsible for the preparation of financial statements that give a true and fair view in accordance with the Danish Financial Statements Act, and for such internal control as Management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, Management is responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting in preparing the financial statements unless Management either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so. Our responsibility is to express a conclusion on the financial statements. This requires that we plan and perform procedures in order to obtain limited assurance for our conclusion on the financial statements and in addition perform specifically required supplementary procedures to obtain further assurance for our conclusion. An extended review comprises procedures that primarily consist of making inquiries of Management and others within the Company, as appropriate, analytical procedures and the specifically required supplementary procedures as well as evaluation of the evidence obtained. The procedures performed in an extended review are less than those performed in an audit, and accordingly, we do not express an audit opinion on the financial statements. Statement on the Management’s ReviewManagement is responsible for the Management’s Review. Our conclusion on the financial statements does not cover the Management’s Review, and we do not express any form of assurance conclusion thereon. In connection with our extended review of the financial statements, our responsibility is to read the Management’s Review and, in doing so, consider whether the Management’s Review is materially inconsistent with the financial statements or our knowledge obtained during the extended review, or otherwise appears to be materially misstated. Moreover, it is our responsibility to consider whether the Management’s Review provides the information required under the Danish Financial Statements Act. Based on the work we have performed, we conclude that the Management’s Review is in accordance with the financial statements and has been prepared in accordance with the requirements of the Danish Financial Statements Act. We did not identify any material misstatement in the Management’s Review. Description of key activities of the companyThe company's activities consists of the development and sale of software, as well as other related business activities as deemed appropriate by the board of directors.  Significant changes in the company's activities and financial mattersThere have been no significant changes in activities and financial matters. The gross loss for the year totals DKK -1.223.672. Profit or loss from ordinary activities after tax totals DKK -1.223.557. Management considers the net profit or loss for the year not satisfactory. The company is in the start-up phase and expects to generate revenue in the foreseeable future. Going concern The company's equity is lost and management expects it to be restored through positive operating results or a capital injection in the future. Subordination statements have been provided for other liabilities amounting to DKK 1,239,509 which are valid until 31. december 2026. Based on this, management has prepared the annual report on a going concern basis.   Events occurring after the end of the financial yearNo events have occurred after the year-end of the financial year that may have a significant impact on the financial position of the company. 1.Uncertainties relating to going concernThe company's equity is lost and management expects it to be restored through positive operating results or a capital injection in the future. Subordination statements have been provided for other liabilities amounting to DKK 1,239,509 which are valid until 31. december 2026. Based on this, management has prepared the annual report on a going concern basis. 4.Charges and securityThe company has no charges or securities at 31 December 2025. 5.Contractual obligations and contingencies, etc.Contingent assetsThe company has tax losses amounting to TDKK 1,223 that have not been recognized due to uncertainty. At a tax rate of 22%, the deferred tax asset has a value of TDKK 269. Contractual obligations and contingent liabilitiesThe company has no contingencies at 31 December 2025. The annual report for Aitana ApS has been presented in accordance with the Danish Financial Statements Act regulations concerning reporting class B enterprises. Furthermore, the company has decided to comply with certain rules applying to reporting class C enterprises. The annual report is presented in DKK. The annual report comprises the first financial year and hence comparative figures are not available. Recognition and measurement in generalIncome is recognised in the income statement concurrently with its realisation, including the recognition of value adjustments of financial assets and liabilities. Likewise, all costs are recognised in the income statement, including depreciations amortisations, write-downs for impairment, provisions, and reversals due to changes in estimated amounts previously recognised in the income statement. Assets are recognised in the statement of financial position when it seems probable that future economic benefits will flow to the company and the value of the asset can be reliably measured. Liabilities are recognised in the statement of financial position when it is seems probable that future economic benefits will flow out of the company and the value of the liability can be reliably measured. Assets and liabilities are measured at cost at the initial recognition. Hereafter, assets and liabilities are measured as described below for each individual accounting item. Certain financial assets and liabilities are measured at amortised cost, allowing a constant effective interest rate to be recognised during the useful life of the asset or liability. Amortised cost is recognised as the original cost less any payments, plus/less accrued amortisations of the difference between cost and nominal amount. In this way, capital losses and gains are allocated over the useful life of the liability. Upon recognition and measurement, allowances are made for such predictable losses and risks which may arise prior to the presentation of the annual report and concern matters that exist on the reporting date. Gross lossGross loss comprises direct costs and external costs. Direct costs comprises costs concerning IT costs and consultants. Other external expenses comprise expenses incurred for administration. Financial income and expensesFinancial income and expenses are recognised in the income statement with the amounts concerning the financial year. Financial income and expenses comprise interest income and expenses. Tax on net profit or loss for the yearTax for the year comprises the current income tax for the year and changes in deferred tax and is recognised in the income statement with the share attributable to the net profit or loss for the year and directly in equity with the share attributable to entries directly in equity.  ReceivablesReceivables are measured at amortised cost, which usually corresponds to nominal value. In order to meet expected losses, impairment takes place at the net realisable value. The company has chosen to use IAS 39 as a basis for interpretation when recognising impairment of financial assets, which means that impairments must be made to offset losses where an objective indication is deemed to have occurred that an account receivable or a portfolio of accounts receivable is impaired. If an objective indication shows that an individual account receivable has been impaired, an impairment takes place at individual level. Accounts receivable for which there is no objective indication of impairment at the individual level are evaluated at portfolio level for objective indication of impairment. The portfolios are primarily based on the debtors' domicile and credit rating in accordance with the company's and the group's credit risk management policy. Determination of the objective indicators applied for portfolios are based on experience with historical losses. Impairment losses are calculated as the difference between the carrying amount of accounts receivable and the present value of the expected cash flows, including the realisable value of any securities received. The effective interest rate for the individual account receivable or portfolio is used as the discount rate. Cash and cash equivalentsCash and cash equivalents comprise cash at bank and on hand. Liabilities other than provisionsOther liabilities concerning payables to suppliers and other payables are measured at amortised cost which usually corresponds to the nominal value.