45025497 2024-08-20 2025-12-31 45025497 2024-08-20 2025-12-31 1 45025497 2024-08-20 2025-12-31 1 45025497 2025-12-31 45025497 2024-08-20 2025-12-31 c:ContributedCapitalMember 45025497 2024-08-20 2025-12-31 c:RetainedEarningsMember 45025497 2025-12-31 c:ContributedCapitalMember 45025497 2025-12-31 c:RetainedEarningsMember 45025497 2024-08-20 2025-12-31 c:InvestmentsInAssociatesMember 45025497 2025-12-31 c:InvestmentsInAssociatesMember 45025497 2024-08-20 2025-12-31 c:SubsidiaryMember 1 45025497 2025-12-31 c:SubsidiaryMember 1 45025497 2024-08-20 2025-12-31 c:SubsidiaryMember 2 45025497 2025-12-31 c:SubsidiaryMember 2 45025497 2024-08-20 2025-12-31 c:SubsidiaryMember 3 45025497 2025-12-31 c:SubsidiaryMember 3 45025497 2024-08-20 2025-12-31 c:SubsidiaryMember 4 45025497 2025-12-31 c:SubsidiaryMember 4 45025497 2025-12-31 c:OtherPayablesIncludingTaxPayablesLiabilitiesOtherThanProvisionsLongtermMember iso4217:DKK xbrli:pure Årsrapport Sofiras ApS Erklæring om udvidet gennemgang Regnskabsklasse B Beierholm Langagervej 1 Claus Riis Christiansen 9220 Aalborg Ø 2026-06-30 Opinion 1 B Basis for Opinion 2026-06-30 45025497 2024-08-20 2025-12-31 Edgar Funchs Vej Hobro 24 9000 Aalborg Aalborg Beierholm 32895468 Smedevej 9500 Danmark I have on this day presented the annual report for the financial year 20.08.24 - 31.12.25 for Sofiras ApS. The annual report is presented in accordance with the Danish Finan­cial Sta­te­ments Act. The company has opted out of auditing and I declare that the relevant conditions have been met. However, management has decided that the fi­nan­cial sta­te­ments for the financial year 20.08.24 - 31.12.25 shall be subject to an extended review. The fi­nan­cial sta­te­ments for the next financial year are not expected to be subject to an extended review or an audit. 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 20.08.24 - 31.12.25. The annual report is submitted for adoption by the general meeting. Claus Riis Christiansen direktør To the shareholder of Sofiras ApS We have conducted an extended review of the fi­nan­cial sta­te­ments of Sofiras ApS for the financial year 20.08.24 - 31.12.25, which comprise in­co­me sta­te­ment, ba­lan­ce sheet, statement of changes in equity and notes to the financial statements, including material accounting policy information. The fi­nan­cial sta­te­ments are prepared in accordance with 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 31.12.25 and of the results of the company's operations for the financial year 20.08.24 - 31.12.25 in accordance with the Danish Finan­cial Sta­te­ments Act. We 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 ‘Auditor’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 basis for conclusion. Management is responsible for the preparation of fi­nan­cial sta­te­ments that give a true and fair view in accordance with the 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 inquiries to management and others within the company, as appropriate, analytical procedures, 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. Hobro Jakob Wraae Kastor State Authorised Public Accountant mne34512 -8519 250145 400000 267079 -425453 -425453 9350121 9350121 14 9350135 9350135 40000 -425453 -385453 620137 620137 9115451 9115451 9735588 9350135 Figures in DKKContributed capitalRetained earningsStatement of changes in equity for 20.08.24 - 31.12.25Capital contributed on establishment40,0000Net profit/loss for the year0-425,453Balance as at 31.12.2540,000-425,453 40000 -425453 40000 -425453 1.Information as regards going concernThe Company incurred a loss of DKK 425k during the year and had negative equity of DKK 385k as of 31 December 2025. These conditions indicate the existence of a material uncertainty that may cast significant doubt on the Company's ability to continue as a going concern.The shareholder has confirmed that the necessary funding will be made available to support the Company's operations for at least the next twelve months.Accordingly, the annual financial statements have been prepared on a going concern basis. 2.Primary activitiesThe company's activities comprise business consultancy services and to act as a holding company, as well as to engage in investment and financing activities and other related business activities as the discretion of the management, including the ownership of shares and equity interests in other companies. 3.Equity invest­ments in asso­ciatesFigures in DKKEquity invest­ments in asso­ciatesAdditions during the year400,000Cost as at 31.12.25400,000Impairment losses during the year-400,000Revaluations as at 31.12.25-400,000Carrying amount as at 31.12.250Positive balances ascertainable on initial recognition of equity investments measured at equity value03.Equity invest­ments in asso­ciates  -  continued  -Name and registered office:Ownership interestSubsidiaries:World Food Trading Holding A/S, København V70%World Food Trading Fruit & Vegetables ApS, København V70%World Food Trading Meat Ltd., UK56%World Food Trading Norway, NO70% 400000 400000 0 World Food Trading Holding A/S København V 70 World Food Trading Fruit & Vegetables ApS København V 70 World Food Trading Meat Ltd. UK 56 World Food Trading Norway NO 70 620137 5.Contingent liabilitiesThe company has no contingent liabilities as at 31.12.25. 6.Charges and securityThe company has not provided any security over assets. 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. No comparative figures have been provided as this is the company's first financial year. In accordance with section 110 of the Danish Financial State­ments Act, the company has not prepared consolidated financial statements. 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 costs re­lating to distribution, sales and advertising and administration, premises and bad debts to the extent that these do not exceed normal write-downs. Impairment losses on financial assetsImpairment losses on financial assets comprise impairment of investments at a lower recoverable amount and write-downs of financial current assets at a lower net realisable value. 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. Equity investments in group en­tre­prises and as­so­ci­atesEquity investments in group enterprisesEquity investments in subsidiaries are recognised and measured according to the equity method. For equity investments in subsidiaries, the equity method is considered a measurement method, and reference is made to the 'Equity method' section for further details.Equity investments in associatesEquity investments in associates are measured in the balance sheet at cost less any impairment losses. Transaction costs directly attributable to the acquisition are recognised in the cost of equity investments. Equity methodOn initial recognition, equity investments measured according to the equity method are measured at cost. Transaction costs directly attributable to the acquisition are recognised in the cost of equity investments. Under subsequent recognition and measurement of equity investments according to the equity method, equity investments are measured at the proportionate share of the enterprises' equity value, determined according to the accounting policies of the parent, adjusted for the remaining value of goodwill and gains and losses on transactions with the enterprises in question. Equity investments, where information for recognition according to the equity method is not known, are measured at cost.For equity investments measured according to the equity method, the proportionate share of the equity investments' equity value is determined according to the accounting policies of the parent, stated in the other sections. Equity value is also based on the following accounting policies:Gains or losses on disposal of equity investments are determined as the difference between the disposal consideration and the carrying amount of net assets at the time of sale, including non-amortised goodwill, as well as the expected costs of divestment or discontinuation. Gains and losses are recognised in the income statement under income from equity investments. Impairment losses on fixed assetsThe carrying amount of fixed assets which are not measured at fair value is assessed annually for indications of impairment over and above what is reflected in de­pre­ci­a­tion and amor­ti­sa­tion.If the company's realised return on an asset or a group of assets is lower than expected, this is considered an indication of impairment.If there are indications of impairment, an impairment test is conducted of individual assets or groups of assets.If dividends are distributed on equity investments in as­so­ci­ates exceeding the year earnings from the enterprise in question, this is considered an indication of impairment.The assets or groups of assets are impaired to the lower of recoverable amount and carrying amount.The higher of net selling price and value in use is used as the recoverable amount. The value in use is determined as the present value of expected net cash flows from the use of the asset or group of assets as well as expected net cash flows from the sale of the asset or group of assets after the expiry of their useful lives.Impairment losses are reversed when the reasons for the impairment no longer exist. 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. EquityThe net revaluation of equity investments measured according to the equity method is recognized in the net revaluation reserve in equity according to the equity method to the extent that the carrying amount exceeds the cost. 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. PayablesLong-term payables are measured at cost at the time of contracting such liabilities (raising of the loan). The payables are subsequently measured at amortised cost where capital losses and loan expenses are recognised in the income statement as a financial expense over the term of the payable on the basis of the calculated effective interest rate in force at the time of contracting the liability.Short-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.