Type af revisorbistand:Revisionspåtegning
Navn på revisionsvirksomhed:Revisionsfirmaet Jan Kristensen
Revisionsvirksomhedens CVR-nr.:35383646
Beskrivelse af revisor:Registreret revisor
Virksomhedens regnskabsklasse:Regnskabsklasse B
Grundlag for konklusion (revision):Basis for conclusion with qualification:The company has included TDKK 1,041 in revenue. Cf. applied accounting practices, the net revenue from the sale of merchandise and finished goods can only be recognized in the income statement if delivery and transfer of risk to the buyer have taken place before the end of the year. We have not been able to obtain documentation that delivery and thus the transfer of risk to the buyer has taken place before the end of the year. The company has expensed TDKK 610 in the consumption of goods. Cf. applied accounting principles, the consumption of goods must include direct costs for the purchase of goods that relate to the year's net turnover. We have not been able to obtain documentation that delivery and thus the transfer of risk to the buyer took place before the end of the year and thus that the purchase of goods of TDKK 610, which relates to this turnover of TDKK 1,041 can be included in this financial year. It is our opinion that the year's profit before tax is TDKK 431 too high, while tax on the year's profit would be reduced by TDKK 95, profit after tax would be reduced by TDKK 336 and equity would be reduced by TDKK 336. The Independent Auditor's reportWe 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 rules and requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion with qualification.
Konklusion (revision):Opinion with qualification:We have audited the financial statements of Zenros ApS for the financial year 1st July 2022 - 30th June 2023, which comprise income statement, balance sheet and notes, including a summary of significant accounting policies, for the company. The financial statements are prepared in accordance with the Danish Financial Statements Act. In our opinion, the financial statements apart from the effects of the conditions described in the section " Basis for conclusion with qualification" give a true and fair view of the company´s financial position as at 30th of June 2023 and of the result of the comany´s operations for the financial year 1st July 2022 to the 30th June 2023, in accordance with the Danish Financial Statements Act.
Udtalelse om ledelsesberetningen (revision):Statement on the 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 extended review 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 extended review, 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, 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. We did not identify any material misstatement of Management’s Review.
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