Type af revisorbistand:Revisionspåtegning
Navn på revisionsvirksomhed:BDO Statsautoriseret revisionsaktieselskab
Revisionsvirksomhedens CVR-nr.:20222670
Beskrivelse af revisor:State Authorised Public Accountant
Virksomhedens regnskabsklasse:Regnskabsklasse B
Grundlag for konklusion (revision):Basis for Adverse Opinion
Grundlag for afkræftende konklusion
The management has submitted the annual accounts under the assumption of continued operations. It is our assessment that there are no realistic opportunities to obtain financing for continued operations, including repayment of loans as they fall due in relation to the guarantees of payment provided. In accordance with the Financial Statements Act, the annual accounts should not have been prepared taking into account continued operations, and the recognition and measurement of the company's assets and liabilities should have been changed accordingly. It has not been possible to calculate the impact of this in the annual accounts.
The company has disclosed a contingent liability concerning provided guarantee for subsidiaries of a total of DKK (‘000) 21,823.
We believe that the contingent liability of a total of DKK (‘000) 21,823 should be recognized as a current liability. As a consequence, operating profit would be reduced by DKK (‘000) 21,823, loss for the year would be increased by DKK (‘000) 21,823 and equity would be reduced by DKK (‘000) 21,823. The loss regarding the provided guarantee should be explained in a note “Information on significant uncertainties and unusual circumstances”, explaining that the provided guarantee is expected to be invoked. As a consequence of recognizing only as a contingent liability this note has not been prepared.
As a result of these circumstances, we have not been able to determine whether any adjustments, besides recognition of current liability of a total if DKK ('000) 21,823, can be considered necessary in relation to the recognition of the above mentioned accounting items, as well as the possible effect on the income statement and equity.
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 (including International Independence Standards) (IESBA Code), together with the ethical requirements that are relevant to our audit of the financial statements in Denmark, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the IESBA Code. We believe that the evidence we have obtained is sufficient and appropriate to provide a basis for our adverse conclusion.
Konklusion (revision):We have audited the Financial Statements of MATE. world A/S for the financial year 8 December 2021 - 31 December 2022, which comprise income statement, Balance Sheet, statement of changes in equity, notes and a summary of significant accounting policies. The Financial Statements are prepared in accordance with the Danish Financial Statements Act.
Because of the significance of the matter described in the ''Basis for Adverse Opinion'' paragraph, it is our opinion that the Financial Statements do not give a true and fair view of the assets, liabilities and financial position of the Company at 31 December 2022 and of the results of the Company's operations for the financial year 8 December 2021 - 31 December 2022 in accordance with the Danish Financial Statements Act.
Udtalelse om ledelsesberetningen (revision):Statement on Management Commentary
Management is responsible for Management Commentary.
Our opinion on the Financial Statements døs not cover Management Commentary, 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 Commentary and, in doing so, consider whether Management Commentary 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 Commentary provides the information required under the Danish Financial Statements Act.
As described in the ”Basis for Adverse Opinion” paragraph, our opinion on the Financial Statements is modified due to failure of the prerequisites for going concern. We conclude that for the same reason Management Commentary døs not include a description hereof.
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