Type af revisorbistand:Revisionspåtegning
Navn på revisionsvirksomhed:Deloitte Statsautoriseret Revisionspartnerselskab
Revisionsvirksomhedens CVR-nr.:33963556
Beskrivelse af revisor:State Authorised Public Accountant
Virksomhedens regnskabsklasse:Regnskabsklasse B
Grundlag for konklusion (revision):The financial statements have been prepared on a going concern basis. As stated in note 1 to the financial statements, the Company’s previously signed agreement with a number of creditors has been violated, and it is a condition for the Company’s going concern that these creditors accept a further postponement of payments and that the Company generates sufficient liquidity going forward to be able to service existing as well as future payment obligations. At the time of presenting the annual report, the Company’s Management has not been able to obtain a commitment from the Company’s creditors to postpone payment, and it is our assessment that such a commitment cannot be obtained. We therefore qualify our opinion in respect of the financial statements having been presented on a going concern basis.
The values of acquired intangible assets of DKK 53,642, deferred tax assets of DKK 5,401, prepayments of DKK 357,538 and receivables from group enterprises of DKK 10,766,265 are recognised in the financial statements under the assumption of the Company being able to continue as a going concern. As we do not agree that the financial statements are presented on a going concern basis, we qualify our opinion in respect of the valuation of these items. Write-down of these items to DKK 0 will have a negative impact on profit/loss for the year, total assets and equity at 31. 12. 2022 of DKK 11,182,846.
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 Indkøb DK A/S for the financial year 01. 01. 2022 - 31. 12. 2022, 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 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 31. 12. 2022 and of the results of its operations for the financial year 01. 01. 2022 - 31. 12. 2022 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 as we do not agree with Management that the financial statements are presented on a going concern basis. 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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