Type af revisorbistand:Revisionspåtegning
Navn på revisionsvirksomhed:RSM Danmark, Statsautoriseret Revisionspartnerselskab
Revisionsvirksomhedens CVR-nr.:25492145
Beskrivelse af revisor:statsautoriseret revisor
Virksomhedens regnskabsklasse:Regnskabsklasse B
Grundlag for konklusion (revision):Basis for Qualified Opinion
Payables to group enterprises is in our opinion recognized with DKK 488,448 too little due to lack of update of the interest rate used by the group, Other provisions is in our opinion recognized with DKK 368,385 to much due to lack of provisions of old salary accounts, Other payables is in our opinion recognized with DKK 181,091 to much due to incorrect recognition of holiday pay obligation and accrued bonus . The net result effect is DKK 61,028 as a profit
We conducted our audit in accordance with International Standards on Auditing (ISAs) and the 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 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 audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Konklusion (revision):We have audited the financial statements of Diesel Denmark ApS for the financial year 1 January - 31 December 2023, which comprise a summary of significant accounting policies, income statement, balance sheet, statement of changes in equity and notes, for the Company. The financial statements are prepared under the Danish Financial Statements Act.
In our opinion, except for the effects of the matter described in the “Basis for Qualified Opinion” section of our report, the financial statements give a true and fair view of the financial position of the Company at 31 December 2023, and of the results of the Company's operations for the financial year 1 January - 31 December 2023 in accordance with the Danish Financial Statements Act.
Udtalelse om ledelsesberetningen (revision):Statement on Management’s Review
Management is responsible for Management’s Review.
Our opinion on the financial statements døs not cover Management’s Review, 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 Management’s Review and, in doing so, consider whether Management’s Review is materially inconsistent with the financial statements or our knowledge obtained during the audit, or otherwise appears to be materially misstated.
Moreover, it is our responsibility to consider whether Management’s Review provides the information required under the Danish Financial Statements Act.
As evident from the matter described in the “Basis for Qualified Opinion” section of our report, our opinion on the financial statements is modified due to insufficient information about material uncertainty that may give rise to significant doubt about the company's ability to continue as a going concern. On reading the Management’s Review, we found that it døs not contain sufficient information about the material uncertainty that may give rise to significant doubt about the company's ability to continue as a going concern.
Except for the above, and based on the work we have performed, we conclude that Management’s Review is in accordance with the financial statements and has been prepared in accordance with the requirements of the Danish Financial Statement Act.