Konklusion (revision):Opinion
In our opinion, the Financial Statements give a true and fair view of the financial position of the
Company at 31 December 2022, and of the results of the Company’s operations for the financial
year 1 January - 31 December 2022 in accordance with the Danish Financial Statements Act.
We have audited the Financial Statements of Øer Maritime Ferie ApS for the financial year 1
January - 31 December 2022, which comprise income statement, balance sheet, statements of
chances in equity and notes, including a summary of significant accounting policies (financial
statements).
Basis for Opinion
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.
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.
Based on the work we have performed, in our view, Management’s Review is in accordance
with the Financial Statements and has been prepared in accordance with the requirements of
the Danish Financial Statements Act. We did not identify any material misstatement in
Management’s Review.
Management’s Responsibilities for the Financial Statements
Management is responsible for the preparation of Financial Statements that give a true and fair
view in accordance with 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.
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a
whole are free from material misstatement, whether due to fraud or error, and to issue an
auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance,
but is not a guarantee that an audit conducted in accordance with ISAs and the additional
requirements applicable in Denmark will always detect a material misstatement when it exists.
Misstatements can arise from fraud or error and are considered material if, individually or in the
aggregate, they could reasonably be expected to influence the economic decisions of users
taken on the basis of these financial statements.
As part of an audit conducted in accordance with ISAs and the additional requirements
applicable in Denmark, we exercise professional judgment and maintain professional skepticism
throughout the audit. We also:
• Identify and assess the risks of material misstatement of the financial statements, whether
due to fraud or error, design and perform audit procedures responsive to those risks, and
obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion.
The risk of not detecting a material misstatement resulting from fraud is higher than for one
resulting from error as fraud may involve collusion, forgery, intentional omissions,
misrepresentations, or the override of internal control.
• Obtain an understanding of internal control relevant to the audit in order to design audit
procedures that are appropriate in the circumstances, but not for the purpose of expressing
an opinion on the effectiveness of the Company’s internal control.
• Evaluate the appropriateness of accounting policies used and the reasonableness of
accounting estimates and related disclosures made by Management.
• Conclude on the appropriateness of Management’s use of the going concern basis of
accounting in preparing the financial statements and, based on the audit evidence obtained,
whether a material uncertainty exists related to events or conditions that may cast
significant doubt on the Company’s ability to continue as a going concern. If we conclude
that a material uncertainty exists, we are required to draw attention in our auditor’s report to
the related disclosures in the financial statements or, if such disclosures are inadequate, to
modify our opinion. Our conclusions are based on the audit evidence obtained up to the
date of our auditor’s report. However, future events or conditions may cause the Company
to cease to continue as a going concern.
• Evaluate the overall presentation, structure and contents of the financial statements,
including the disclosures, and whether the financial statements represent the underlying
transactions and events in a manner that gives a true and fair view.
We communicate with those charged with governance regarding, among other matters, the
planned scope and timing of the audit and significant audit findings, including any significant
deficiencies in internal control that we identify during our audit.
Esbjerg, 16 June 2023
PricewaterhouseCoopers
Statsautoriseret Revisionspartnerselskab
CVR No 33 77 12 31
Palle H. Jensen Kim Ladegård
State Authorised Public Accountant
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