Type af revisorbistand:Revisionspåtegning
Navn på revisionsvirksomhed:Deloitte Statsautoriseret Revisionspartnerselskab
Revisionsvirksomhedens CVR-nr.:33963556
Beskrivelse af revisor:State Authorised Public Accountant
Virksomhedens regnskabsklasse:Regnskabsklasse C, stor virksomhed
Grundlag for konklusion (revision):The financial statements have been presented applying the principle of going concern. As stated in note 1 to the financial statements, the going concern of the Entity is dependent on obtaining new credit facilities to repay the current ones, which have been terminated. Moreover, it is necessary that the new credit facilities can be extended when new funding needs arise. Management have not at the for signing been able to show a plan for how to obtain new credit facilities to repay the current ones, and we have not been able to concur with the budgets prepared by Management regarding the expectations for the coming financial year. We therefore qualify our opinion in respect of the financial statements having been presented on a going concern basis.
In our opinion, trade receivables, which are recognised in the balance sheet at DKK 236,3m, are overvalued by DKK 120,8m due to non-writedown for bad and doubtful debts. Consequently, equity and profit for the year have been overvalued by DKK 120,8m in this respect.
In our opinion, receivables from group enterprises, which are recognised in the balance sheet at DKK 81,8m, are overvalued by DKK 81,8m due to non-writedown. Consequently, equity and profit for the year have been overvalued by DKK 81,8m in this respect.
We conducted our audit in accordance with International Standards on Auditing (ISAs) and additional requirements
applicable in Denmark. Our responsibilities under those standards and requirements are further
described in the "Auditor’s responsibilities for the audit of the financial statements" section of this auditor’s
report. We are independent of the Entity 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 audit evidence we have obtained is sufficient and appropriate to provide a basis
for our adverse opinion.
Konklusion (revision):We have audited the financial statements of SKARE Meat Packers K/S for the financial year 01. 10. 2020 - 30. 09. 2021, which comprise the income statement, balance sheet, statement of changes in equity
and notes, including a
summary of significant accounting policies. The financial statements
are prepared in accordance with the
Danish Financial Statements Act.
In our opinion, due to the significance of the matters discussed in the "Basis for adverse opinion" section, the financial statements do not give a true and fair view of the Entity’s financial position at 30. 09. 2021 and of the results of its operations for the financial year 01. 10. 2020 - 30. 09. 2021 in accordance with the Danish
Financial Statements Act.
Udtalelse om ledelsesberetningen (revision):Management is responsible for the management commentary.
Our opinion on the financial statements døs not cover the management commentary, and we do not express
any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the management
commentary and, in doing so, consider whether the management commentary is materially inconsistent with
the financial statements or our knowledge obtained in the audit or otherwise appears to be materially
misstated.
Moreover, it is our responsibility to consider whether the management commentary provides the information
required under the Danish Financial Statements Act. As is evident from the "Basis for adverse opinion" section, we have modified our opinion on the financial statements because of the fact that the financial statements have been presented as going concern which we disagree in and the fact that trade receivables are overstated after our opinion. We have concluded that, for this reason, the management commentary is materially misstated as, in our opinion, the management commentary should have reflected this circumstance.
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