Type af revisorbistand:Revisionspåtegning
Navn på revisionsvirksomhed:Revision & Rådgivningsgruppen
Revisionsvirksomhedens CVR-nr.:33771177
Virksomhedens regnskabsklasse:Regnskabsklasse B
Grundlag for konklusion (revision):Basis of qualified conclusion
Cut-off revenue, comparative figures
During the audit of the financial year 2021-22, we were not able to obtain evidence as to the cut-off of the revenue of sold, not yet redeemed, gift certificates, as per 30 June 2022.
As a result, we had qualified our conclusion for the possible impact on the financial statements for the financial year 2021/22.
Since the accrual of last year's turnover might be affected by the change of principle we are not able to determine whether it would be necessary to adjust the P&L for the fiscal year 2021/22, as data is not available for the period, hence we qualify our conclusion for the possible impact of the P&L regarding the revenue, in the comparative figures.
Our conclusion on the current period's financial statements has an unqualified audit opinion, as we have received sufficient audit evedence for the accrual for deferred income for as per 30 June 2022 and 30 June 2023.
We conducted our audit in accordance with International Standards on Auditing (ISAs) and additional requirements applicable in Denmark. Our responsibility under those standards and requirements are further described in the “Auditors' responsibility 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 (including International Independence Standards) (IESBA Code) together with the ethical requirements that are relevant to our audit of the financial statement 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.
,
Basis of qualified conclusion
Cut-off revenue, comparative figures
During the audit of the financial year 2021-22, we were not able to obtain evidence as to the cut-off of the revenue of sold, not yet redeemed, gift certificates, as per 30 June 2022.
As a result, we had qualified our conclusion for the possible impact on the financial statements for the financial year 2021/22.
Since the accrual of last year's turnover might be affected by the change of principle we are not able to determine whether it would be necessary to adjust the P&L for the fiscal year 2021/22, as data is not available for the period, hence we qualify our conclusion for the possible impact of the P&L regarding the revenue, in the comparative figures.
Our conclusion on the current period's financial statements has an unqualified audit opinion, as we have received sufficient audit evedence for the accrual for deferred income for as per 30 June 2022 and 30 June 2023.
We conducted our audit in accordance with International Standards on Auditing (ISAs) and additional requirements applicable in Denmark. Our responsibility under those standards and requirements are further described in the “Auditors' responsibility 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 (including International Independence Standards) (IESBA Code) together with the ethical requirements that are relevant to our audit of the financial statement 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.
Konklusion (revision):
Qualified opinion
We have audited the financial statements of AIRE Ancient Baths Copenhagen ApS for the financial year 1 July 2022 - 30 June 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 in accordance with the Danish Financial Statements Act.
In our opinion, except for the potential effects of the matter described in the "Basis of qualified opinion" paragraph, the financial statements give a true and fair view of the Company's financial position at 30 June 2023 and of the results of its operations for the financial year 1 July 2022 - 30 June 2023 in accordance with the Danish Financial Statements Act.
, Qualified opinion
We have audited the financial statements of AIRE Ancient Baths Copenhagen ApS for the financial year 1 July 2022 - 30 June 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 in accordance with the Danish Financial Statements Act.
In our opinion, except for the potential effects of the matter described in the "Basis of qualified opinion" paragraph, the financial statements give a true and fair view of the Company's financial position at 30 June 2023 and of the results of its operations for the financial year 1 July 2022 - 30 June 2023 in accordance with the Danish Financial Statements Act.
Udtalelse om ledelsesberetningen (revision):Management is responsible for the Management's review.
Our opinion on the financial statements døs not cover the Management's review, and we do not express any form of opinion providing assurance regarding the Management's review.
Our responsibility in connection with our audit of the financial statements is to read the Management's review and, in doing so, consider whether the Management's review is materially inconsistent with the financial statements or with the knowledge we have gained during the audit, or otherwise appears to be materially misstated.
Moreover, it is our responsibility to consider whether the Management's review meets the disclosure requirements in the Danish Financial Statements Act.
As stated in the section "Qualified opinion", our conclusion on the financial statements has been modified as a result of missing audit evedince for the audit for the fiscal year 2021/22 for the cut-off of revenue prior years, and defered income, as data wasn't available last year. Hence we have modified our conclusion for the possible impact on the P&L for the comparative figures.
Based on our procedures, we are of the opinion that the Management's review is in accordance with the financial statements and has been prepared in accordance with the requirements in the Danish Financial Statements Act. In our opinion, the Management's review is not materially misstated.
, Statement on Management's Review
Management is responsible for the Management's review.
Our opinion on the financial statements døs not cover the Management's review, and we do not express any form of opinion providing assurance regarding the Management's review.
Our responsibility in connection with our audit of the financial statements is to read the Management's review and, in doing so, consider whether the Management's review is materially inconsistent with the financial statements or with the knowledge we have gained during the audit, or otherwise appears to be materially misstated.
Moreover, it is our responsibility to consider whether the Management's review meets the disclosure requirements in the Danish Financial Statements Act.
As stated in the section "Qualified opinion", our conclusion on the financial statements has been modified as a result of missing audit evedince for the audit for the fiscal year 2021/22 for the cut-off of revenue prior years, and defered income, as data wasn't available last year. Hence we have modified our conclusion for the possible impact on the P&L for the comparative figures.
Based on our procedures, we are of the opinion that the Management's review is in accordance with the financial statements and has been prepared in accordance with the requirements in the Danish Financial Statements Act. In our opinion, the Management's review is not materially misstated.
LoginOpret gratis brugere-conomic integration