Type af revisorbistand:Revisionspåtegning
Navn på revisionsvirksomhed:Beierholm Statsautoriseret Revisionspartnerselskab
Revisionsvirksomhedens CVR-nr.:32895468
Beskrivelse af revisor:State Authorized Public Accountant
Virksomhedens regnskabsklasse:Regnskabsklasse C, mellemstor virksomhed
Grundlag for konklusion (revision):Basis for opinionWe conducted our audit in accordance with International Standards on Auditing and theadditional requirements applicable in Denmark. Our responsibilities under those standardsand requirements are further described in the ‘Auditor’s responsibilities for the audit of theconsolidated financial statements and the financial statements’ section of the auditor’s re-port. We are independent of the group and the company in accordance with the Interna-tional Ethics Standards Board for Accountants’ International Code of Ethics for ProfessionalAccountants (IESBA Code) and the additional ethical requirements applicable in Denmark,and we have fulfilled our other ethical responsibilities in accordance with these require-ments and the IESBA Code. We believe that the audit evidence we have obtained is sufficient and appropriate to pro-vide a basis for our opinion. Material uncertainty related to going concernWe draw attention to note 1 in the annual accounts, from which it appears that the parentcompany had a loss of GBP 140,750 in the financial year that ended on 30. 06. 23, and that thecompany's short-term liabilities per this date amounts to GBP 974,645, which exceeds thecompany's current assets by GBP 330,847. The company's main shareholder has granted a loan ofGBP 1,816,335, of which GBP 630,683 is due within 12 months, which is why it is presented asshort-term debt. These conditions mean that there is significant uncertainty about the company's ability tocontinue operations. We agree with the management in the description of the uncertainty and thechoice of accounting principle. Our opinion is not modified in respect of this matter.
Konklusion (revision):OpinionWe have audited the consolidated financial statements and the financial statements ofNorthern Industries A/S for the financial year 1 July 2022 - 30 June 2023, which comprisethe income statement, balance sheet, statement of changes in equity and notes to the con-solidated financial statements and the financial statements, including a summary of signif-icant accounting policies, For the group and the company as well as the consolidated cashflow statement. The consolidated financial statements and the financial statements areprepared in accordance with the Danish Financial Statements Act (Årsregnskabsloven). In our opinion, the accompanying consolidated financial statements and financial state-ments present fairly, in all material respects, the group’s and the company’s assets, equityand liabilities and financial position as at 30 June 2023 and the group’s and the company’sfinancial performance and the consolidated cash flows for the financial year 1 July 2022 -30 June 2023 in accordance with the Danish Financial Statements Act.
Udtalelse om ledelsesberetningen (revision):Statement regarding the management’s reviewThe management is responsible for the management’s review. Our opinion on the consolidated financial statements and the financial statements døsnot include the management’s review, and we do not express any form of opinion on themanagement’s review. In connection with our audit of the consolidated financial statements and the financialstatements, it is our responsibility to read the management’s review and in this connectionconsider whether the management’s review is materially inconsistent with the consoli-dated financial statements or the financial statements or the knowledge we have obtainedduring our audit, or in any other way appears to be materially misstated. Furthermore, it is our responsibility to consider whether the management’s review con tains theinformation required under the Danish Financial Statements Act. Based on the work performed, we believe that the management’s review is in accordancewith the consolidated financial statements and the financial statements and has been pre-pared in accordance with the provisions of the Danish Financial Statements Act. We havenot detected any material misstatement in the management’s review.
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