Type af revisorbistand:Revisionspåtegning
Navn på revisionsvirksomhed:BDO
Revisionsvirksomhedens CVR-nr.:20222670
Beskrivelse af revisor:Statsautoriseret revisor
Virksomhedens regnskabsklasse:Regnskabsklasse B
Grundlag for konklusion (revision):The Company's tax asset has been recognised in the Balance Sheet with DKK (‘000) 1,390. The deferred tax asset concerns primarily tax losses carryforward for later offsetting.
It is our opinion that the deferred tax asset may not be used within the foreseeable future, and therefore, it is necessary to depreciate the deferred tax asset with DKK (‘000) 1,390. As a result hereof, the profit or loss for the year, the balance sheet total, and equity will be reduced with DKK (‘000) 1,390.
In the comparative figures for the financial year 2021/22, the deferred tax asset was recognized with DKK ('000) 845, where the opinion on last year's annual report was the same adverse opinion.
The company's completed development projects are recognised in the balance sheet at tDKK 1,492. Management has assessed that the recognition criteria have been met, including that it is likely that future economic benefits will flow to the company and that the value of the asset can be measured reliably.
It's our opinion that the Company's completed development projects do not meet the criteria for recognition and measurement, as the future economic benefits associated with the asset are not considered to flow to the Company. We believe that it is necessary to write down the completed development projects by tDKK 1,492. As a result, gross profit would have been reduced by tDKK 1,492, while tax of profit for the year, profit and equity will be reduced by tDKK 328, tDKK 1,164, respectively and tDKK 1,164.
In the comparative figures for the financial year 2021/22, the company's completed development projects were recognized with DKK ('000) 1,679, where the opinion on last year's annual report was the same adverse opinion.
The company's production facilities and machinery are recognised in the balance sheet at tDKK 2,135. Management has assessed that the recognition criteria have been met, including that it is likely that future economic benefits will flow to the company and that the value of the asset can be measured reliably.
It's our opinion that the company's production facilities and machinery do not meet the criteria for recognition and measurement, as the future economic benefits associated with the asset are not considered to flow to the company. We believe that it is necessary to write down production facilities and machines by tDKK 2,135. As a result, gross profit would have been reduced by tDKK 2,135, while tax of profit for the year, profit and equity will be reduced by tDKK 470, tDKK 1,665 and tDKK 1,665.
In the comparative figures for the financial year 2021/22, the company's plant and machinery were recognized at DKK ('000) 2,101, where the opinion on last year's annual report was the same adverse 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' Code of Ethics for Professional Accountants (IESBA Code) and the additional requirements applicable in Denmark, and we have fulfilled our other ethical responsibilities in accordance with these requirements and 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 UNI-TROLL EUROPE ApS for the financial year 1 October 2022 - 30 September 2023, which comprise a summary of significant accounting policies, income statement, balance sheet, statement of changes in equity and notes. The financial statements are prepared under the Danish Financial Statements Act.
In our opinion, due to the significance of the matter described in the “Basis for Adverse Opinion” paragraph, the financial statements do not give a true and fair view of the company's financial position at 30 September 2023 or of the results of the company's operations for the financial year 1 October 2022 - 30 September 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 can be seen from the section "Basis for negative conclusion", our conclusion on the annual accounts has been modified as a result of the failure to write down completed development projects, production facilities and machinery as well as deferred tax assets. We have concluded that, for the same reason, the management report lacks mention of the failure to write down completed development projects, production facilities and machinery as well as deferred tax assets.
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