Type af revisorbistand:Revisionspåtegning
Navn på revisionsvirksomhed:EY Godkendt Revisionspartnerselskab
Revisionsvirksomhedens CVR-nr.:30700228
Beskrivelse af revisor:State Authorised Public Accountant
Virksomhedens regnskabsklasse:Regnskabsklasse B
Grundlag for konklusion (revision):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 our report. We
believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Independence
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.
Material uncertainty related to going concern
We draw attention to note 1 in the financial statements, which states that there is material uncertainty that may cast significant doubt on the Company’s ability to continue as a going concern.
The Company have entered a project development credit facility, which falls due for repayment 31 December 2024. The Company’s expected short-term cash availability, in the normal course of business, would be insufficient to repay the loan. Management plans to either sell the Company which then will be capitalized by the potential buyer or alternatively increase the occupancy of the property to achieve the criteria which enables the opportunity to obtain a long-term bond loan.
In addition, the Company has received a letter of support from Aberdeen European Residential Opportunities Fund SCSp SICAV-SIF (Fund). There is a material uncertainty surrounding the fund’s ability to provide sufficient liquidity to repay the project development credit facility due on 31 December 2024, should the intended sale of the Company or the increase in property occupancy not materialize as planned by management.
We have not modified our opinion in respect of this matter.
Konklusion (revision):We have audited the financial statements of Unity Århus ApS for the financial year 01. 01. 2023 -
31. 12. 2023, 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, the financial statements give a true and fair view of the Entity’s financial position at 31. 12. 2023 and of the results of its operations for the financial year 01. 01. 2023 - 31. 12. 2023 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 by relevant law and regulations. Based on the work we have performed, we conclude that the management commentary is in accordance with
the financial statements and has been prepared in accordance with the requirements in the relevant law and regulations. We did not identify any material misstatement of the management commentary.
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