Aniona ApS Urevideret arsrapport for 2011/12

Transkript

1 Aniona ApS Urevideret arsrapport for 2011/12 Unaudited Annual Report for 2011/12 CVR-nr Arsrapporten er fremlagt og godkendt pa selskabets ordinaire generalforsamling den 2013 The Annual Report was presented and adopted at the Annual General Meeting of the Company on $1/^-2013 Se erktering om assistance afgivet af uafhaengig revisor See Independent Auditor's Statement on Compilation

2 Indholdsfortegnelse Contents P&tegninger Management's Statement and Auditor's Report Ledelsespategning Managements Statement Erklsering om assistance afgivet af uafhaengig revisor Independent Auditor's Statement on Compilation Ledelsesberetnjng Management's Review Selskabsoplysninger Company Information Beretning Review Arsregnskab Financial Statements Resultatopg0relse 11. november december 2012 Income Statement 11 November December 2012 Balance 31. december 2012 Balance Sheet at 31 December 2012 Noter til arsrapporten Notes to the Annual Report Regnskabspraksis Accounting Policies

3 Ledelsespategning Management's Statement Bestyrelse og direktion har dags dato behandlet og godkendt arsrapporten for regnskabsaret 11. november december 2012 for Aniona ApS. Arsrapporten er aflagt i overensstemmelse med arsregnskabsloven. Selskabet opfylder betingelserne for at undlade at lade arsregnskabet revidere. Arsregnskabet giver efter vores opfattelse et retvisende billede af selskabets aktiver, passiver og finansielle stilling pr. 31. december 2012 samt af resultatet af selskabets aktiviteter for 2011/12. Ledelsesberetningen indeholder efter vores opfattelse en retvisende redeg0relse for de forhold, beretningen omhandler. Arsrapporten indstilles til generalforsamlingens godkendelse. The ExecutiveBoard and Board of Directors have today considered and adopted the Annual Report of Aniona ApS for the financial year 11 November December 2012, The Annual Report was prepared in accordance with the Danish Financial Statements Act. The Company complies with the exemption provisions governing the omission to have its Financial Statements audited. In our opinion the Financial Statements give a true and fair view of the financial position at 31 December 2012 of the Company and of the results of the Company operations for 2011/12. In our opinion, Management's Review includes a true and fair account of the matters addressed in the Review. We recommend that the Annual Report be adopted at the Annual General Meeting. Ballerup, den 30. maj 2013 Ballerup, 30 May 2013 Direktion ExetMtiveBoard Thomas Feldthus Jorgen Drejer Bestyrelse rdoj iirectors Claus Tyc o Brsestrup formand J \ Anker Gunvald Lundemose J0rgen Drejer Chain 4oL Chavpmarh Thomas Feldthus 1

4 Ledelsesp&tegning Management's Statement Bestyrelse Og dsrektbn bar dags da o behandlet og godkendt arsmpj»rtett for regnskabssret ii. november 20U - 31, dumber 2012 for Aniona ApS. Aisnapporten er aflagt i overe^sstemmtihse tnt-d Irs* tegnskabsloven. Selskabet opfylder r^etibgeliienie for at undkde at lade arsregnskabet revidere. Arsregaskabel giver efter vxtfes. Dpfgttelse et retvisende biltede af selskabets akiiybr, passiver og finansletle stifling pr. 31, demmbor 2012 samt af resultaletafstilskabetsalrthitctcrforsoii/ii LedelsesberetiiiHged indeholder eftervores opfatnseen retvisende redegerelse for deforhold,beretningen onahandter. Arsrapporten indstilles til generalforsarnungens gpdfcendetse, The ExecutiveBoard aad Board of Directors have? today considergd and adopted the Annual Report ofaniona ApSfor thefinancialyear ii November December The Annual Report was prepared In accordance with the Danish Financial Statements Act. The Company complies with the exemption provisions governing the omission to have its Financial Statements audited. In our opinion the Financial Statements give a true and fair view of thiifinancialposition at 31 December 2Q12 of the Company and of the results of the Company operationsfor2011/12. In pur opinion, Management's Review includes a true and feir account of the matters addressed in the Review, We recommend that the Annual Report be adapted at the Annua! General Meeting, Ballerup, den 30. maj 2013 Balkruip, go Map 2013 Direktion Executive: Board Thomas Fejdthes Jergen Drejer Bestyrelse Board tff ftirtttor* Clans Tycho Brajstnip formand Chairman Anker Gjluvatd Lundemose Jergen Drejer Thomas Feldthus 1

5 Ledelsesp&tegning Management's Statement Generalforsamlingep har besluttet, at arsregnskabet for det kommende regnskabslr ikke skal revideres. The general meeting has decided, that the Annual Report of the next financial year shall not be audited. 2

6 Erklaering om assistance afgivet af uafhaengig revisor Independent Auditor's Statement on Compilation Til ledelsen i Aniona ApS Pa grundlag af selskabets bogforing og ovrige oplysninger modtaget fra selskabets ledelse har vi opstillet arsrapporten for Aniona ApS for regnskabsaret 11. november december Arsrapporten opstilles efter arsregnskabslovens bestemmelser for regnskabsklasse B. Selskabets ledelse har ansvaret for arsrapporten. Vi har tilrettelagt og udfort vores arbejde i overensstemmelse med den Internationale standard om assistance med regnskabsopstilling og yderligere krav ifolge dansk revisorlovgivning. To Aniona ApS Management On the basis of the Company's accounting records and other information provided by Company Management, we have compiled the Annual Report of Aniona ApS for the financial year 11 November December The Annual Report has been prepared in accordance with the provisions of the Danish Financial Statements Act applying to enterprises of reporting class B. The Annual Report is the responsibility of Company Management. We planned and performed our work in accordance with the international standard applicable to compilation engagements and additional requirements under Danish audit regulation. Vi har ikke revideret eller udfort review af arsrapporten og udtrykker derfor ingen konklusion derom. We have not audited or reviewed the Annual Report and accordingly express no assurance thereon. Hellerup, den 30. maj 2013 Hellerup, 30 May 2013 PricewaterhjarraseCoopers itsautoris^rmjrlevisionspartnerselskab sbrmi ChTlsfmnsfen starsautoriserejj)evisor State Authorised Public Accountant 3

7 Selskabsoplysninger Company Information Selskabet The Company -Aniona ApS c/o Neurosearch Pederstrapvej Ballerup CVR-nr.: CVRNo: Regnskabsperiode: 11. november december Financial period: 11 November sou - 31 December 2012 Regnskabsar: 1. regnskabsar Financial year: 1st financial year Hjemstedskommune: Ballerup Municipality ofreg. office: Ballerup Bestyrelse Board of Directors, Claus Tycho Braestrup, formand (Chairman) AnkerCkmvald Lundemose J0rgen Drejer Thomas Feldthus Direktidh Executive Board Thomas Feldthus Jargen Drejer

8 Beretning Review Arsrapporten for Aniona ApS for 2011/12 er aflagt i overensstemmelse med arsregnskabslovens bestemmelser for virksomheder i regnskabshasse B. Hovedaktivitet Selskabets formal er udvikling af lasgemidler, Udvikling i aret Selskabets driftsaktivitet er pabegyndt 1. august 2012 ved overtagelse af en raskke aktiver og forpligtelser fra Neurosearch A/S, herunder en udviklingsaftale med Janssen. Selskabets resultatopgorelse for 2011/12 udviser et underskud pa DKK , og selskabets balance pr. 31. december 2012 udviser en negativegenkapital pa DKK Arets resultat har vaeret tflfredsstillende og som forventet. The Annual Report of Aniona ApS for 2011/12 has been prepared in accordance with the provisions of the Danish Financial Statements Act applying to enterprises of reporting class B. Main activity The purpose of the company is development of pharmaceutical products. Development in the year The company's operating activities was commence on August 1st 2012 with the acquisition of assets and liabilities from Neurosearch A/S, including a a development agreement with Janssen. The income statement of the Company for 2011/12 shows a loss of DKK 3,114,562, and at 31 December 2012 the balance sheet of the Company shows negative equity of DKK 3,014,562. The result of the year is considered satisfactory and as as expected. 5

9 Resultatopgorelse 11. november december 2012 Income Statement 11 November December 2012 Note 2011/12 DKK Nettoomsaetning Revenue Omkostninger til ravarer og hjaelpematerialer Expenses for raw materials and consumables Andre eksterne omkostninger Other external expenses Bruttoresultat Gross profit/loss Personaleomkostninger Staff expenses Resuitat fer finansielle poster Profit/loss before financial Income and expenses Finansielle omkostninger Financial expenses Resuitat for skat Profit/loss before tax Skat af arets resuitat Tax on profit/loss for the year Arets resuitat Net profit/loss for the year Resultatdisponering Distribution of profit Forslag til resultatdisponering Proposed distribution of profit Foreslaet udbytte for regnskabsaret 0 Proposed dividend for the year Overfort resuitat ,562 Retained earnings

10 Balance 31. december 2012 Balance Sheet at 31 December 2012 Aktiver Assets Note 2011/12 DKK Andre anlasg, driftsmateriel og inventar Other fixtures and fittings, tools and equipment Materielle anlaegsaktiver Property, plant and equipment Anlaegsaktiver Fixed assets Andre tilgodehavender Other receivables Selskabsskat Corporation tax Periodeafgraensningsposter Prepayments Tilgodehavender Receivables Likvide beholdninger Cash at bank and in hand Omsaatningsaktiver Currents assets Aktiver Assets

11 Balance 31. december 2012 Balance Sheet at 31 December 2012 Passiver Liabilities and equity Note 2011/12 DKK Selskabskapital n n n Share capital Overf0rt resuitat Retained earnings Egenkapital Equity Anden gseld ~ r 6 Other payables Langfristede gajtdsforptigtelser Long-term debt Leverartd0rer af varer og tjenesteydelser Trade payables i^a* i.ioa.4j9 Anden gasld Other payables Kortfristede gaeldsforplfgtelser g Short-term debt Gaildsforpligtelser Debt Passiver Liabilities and equity Going concern. Going concern Naertstaende parter og ejerforhold 5 Related parties and ownership 8

12 Noter til arsrapporten Notes to the Annual Report Skat af arets resuitat Tax on profit/lossfor the year Arets aktueile skat Current tax for the year 2011/12 DKK _1 goo 1 6g Egenkapital Equity Egenkapital 11. november 171% at 11 November Arets resuitat Net profmoss for the year Selskabskapital Share capital DKK Overfert resuitat Retained earnings DKK I alt Total DKK Egenkapital 31. december Equity at 31 December

13 Noter til arsrapporten Notes to the Annual Report Langfristede gseldsforpligtelser Long-term debt 2011/ DKK Anden gaeld Other payables Mellem 1 og 5 ar 0 ^ Between lands years ^ ooo.w Langfristetdef Long-term part *.OAS.W Inden for 1 ar Within 1 year 0vrig kortfristet gaeld. Other short-term payables OAJi.dBd Anden gaeld bestir af et Ian fra Neuroseach, lanet er givet uden en aftalt afdragsprofil. Lanet skal kun betales hvis selskabet far indtaegter. Other payables consist of a loan from Neurosearch, the loan is given without an agreed profile of repayment. The loan only has to be repaid if the company has income. 4 Going concern Going concern Selskabet har en negativ egenkapital pa DKK 3,0 millioner per 31 december Selskabet forventer at kunne honorere selskabets kortfristede gseldsforpligtelser Selskabet forventer desuden, at indga aftaler i 2013, som vil finansiere selskabets drift og medfare et mindre overskud i Regnskabet er pa den baggrund aflagt som going concern. The Company has a negative equity of DKK 3,0 million as at 31 December The Company expects to be able to honour its short-term debt The Company further expects to enter into new agreements in 2013, which will finance the Company's operations, and result in a small profit for On this basis the annual report is prepared on a going concern basis. 10

14 Noter til arsrapporten Notes to the Annual Report 5 Naerlstaende parter og ejerforhold Related parties and ownership F0lgende kapitalejer er noteret i selskabets ejerbog som ejende minimum 5% af stemmeme eller minimum 5% af selskabskapitalen: The following shareholders are recorded in the Companys register of shareholders as holding at least 5% of the votes or at least 5% of the share capital: J0rgen Drejer Thomas Feldthus Naheed Mirza Palle Christophersen Joachim Demnitz Claus Brasstrup Anker Lundemose 11

15 Regnskabspraksis Accounting Policies Regnskabsgmndlag Arsrapporten for Aniona ApS for 2011/12 er udarbejdet i overensstemmelse med arsregnskabslovens bestemmelser for virksomheder i regnskabsklasse B. Arsregnskab for 2011/12 er aflagt i DKK Generelt om indregning og mating Indtaegter indregnes i resultatopgorelsen i takt med, at de indtjenes. Herudover indregnes vaerdireguleringer af finansielle aktiver og forpligtelser, der males til dagsvaerdi eller amortiseret kostpris. Endvidere indregnes i resultatopgorelsen alle omkostninger, der er afholdt for at opna arets mdtjening, herunder afskrivninger, nedskrivninger og hensatte forpligtelser samt tilbageforsler som folge af aendrede regnskabsmaessige skon af belob, der tidligere bar vaeret indregnet i resultatopgorelsen. Aktiver indregnes i balancen, nar det er sandsynligt, at fremtidige okonomiske fordele vil tilflyde selskabet, pg aktivets vaerdi kan males palideligt Forpligtelser indregnes i balancen, nar det er sandsynligt, at fremtidige akonomiske fordele vil tragi selskabet, og forpligtelsens vaerdi kan males palideligt. Ved forste indregning males aktiver og forpligtelser til kostpris. Efterfolgende males aktiver og forpligtelser som beskrevet for hver enkelt regnskabspost nedenfor. Basis of Preparation The Annual Report of Aniona ApS for 2011/12 has been prepared in accordance with the provisions of the Danish Financial Statements Act applying to enterprises of reporting class B. The Annual Report for 2011/12 is presented in DKK, and with Danish comma separator. Recognition and measurement Revenues are recognised in the income statement as earned. Furthermore, value adjustments of financial assets and nubilities measured at fair value or amortised cost are recognised. Moreover, all expenses incurred to achieve the earnings for the year are recognised in the income statement, including depreciation, amortisation, impairment losses and provisions as well as reversals due to changed accounting estimates of amounts that have previously been recognised in the income statement. Assets are recognised in the balance sheet when it is probable that future economic benefits attributable to the asset will flow to the Company, and the value of the asset can be measured reliably. liabilities are recognised in the balance sheet when it is probable that future economic benefits will flow out of the Company, and the value of the liability can be measured reliably. Assets and liabilities are initially measured at cost. Subsequently, assets and habilities are measured as described for each item below. 12

16 Regnskabspraksis Accounting Policies Resultatopgorelsen Nettooms seining Nettoomsaetrringen indregnes i resultatopgorelsen, safremt levering og risikoovergang til kober har fundet sted inden arets udgang. Nettoomsffitningen indregnes eksklusive moms og med fradrag af rabatter i forbindelse med salget. Omkostninger til ravarer og hjaelpematerialer Omkostninger til ravarer og hjaelpematerialer indeholder det forbrug af ravarer og hjaelpematerialer, der er anvendt for at opna arets nettoomseetning. Andre eksterne omkostninger Andre eksterne omkostninger indeholder indirekte prcduknonsomkostninger og omkostninger til lokaler, salg og (hstribution samt kontorhold mv. Personaleomkostninger Personaleomkostninger indeholder gager og l0nninger samt lonafhaengige omkostninger. Finansielle poster Finansielle indtaegter og omkostninger indregnes i resultatopgorelsen med de belob, der vedrorer regnskabsaret. Skat af arets resuitat Skat af arets resuitat, som bestir af arets aktuelle skat og forskydning i udskudt skat, indregnes i resultatopgorelsen med den del, der kan henfores til arets resuitat, og direkte pa egenkapitalen med den del, der kan henferes til posteringer direkte pa egenkapitalen. Income Statement Revenue Revenue is recognised in the income statement when delivery and transfer of risk has been made before year end. Revenue is recognised exclusive of VAT and net of discounts relating to sales. Expenses for raw materials and consumables Expenses for raw materials and consumables comprise the raw materials and consumables consumed to achieve revenue for the year. Other external expenses Other external expenses comprise indirect production costs and expenses for premises, sales and distribution as well as office expenses, etc. Staff expenses Staff expenses comprise wages and salaries as well as payroll expenses. Financial income and expenses Financial income and expenses are recognised in the income statement at the amounts relating to the financial year. Tax on profit/loss for the year Tax for the year consists of current tax for the year and deferred tax for the year. The tax attributable to the profit for the year is recognised in the income statement, whereas the tax attributable to equity transactions is recognised directly in equity. 13

17 Regnskabspraksis Accounting Policies Balancen Materielle anlaegsaktiver Materielle anlaegsaktiver males til kostpris med fradrag af akkumulerede af- og nedskrivninger. Kostpris omfatter anskaffelsesprisen og omkostninger direkte tuknyttet anskaffelsen indtil det tidspunkt, hvor aktivet er klartilat blive taget i brug. For egne fremstillede aktiver omfatter kostprisen direkte og indirekte omkostningertil kmforbrug, materialer, komponenter og underleveranderer. Mskrivningsgrundlaget, der opgores som kostpris reduceretmed eventuel restvaerdi, fordeles lineaert over aktivernes forventede brugstid, der udgor: Balance Sheet Property, plant and equipment Property, plant and equipment are measured at cost less accumulated depreciation and less any accumulated impairment losses. Cost comprises the cost of acquisition and expenses directly related to the acquisition up until the time when the asset is ready for use. In the case of assets of own construction, cost comprises direct and mdirect expenses for labour, materials, components and sub-suppliers. Depreciation based on cost reduced by any residual value is calculated on a straight-line basis over the expected useful lives of the assets, which are: Andre anlaeg, driftsmateriel og inventar 1,5-5 &r Other fixtures and fittings, tools and equipment l j 5_ 5 y e a r s Aktiver med en kostpris pi under DKK omkostningsfores i anskaffelsesarel Tilgodehavender Tilgodehavender indregnes i balancen til amortiseret kostpris, hvilket i al vassentlighed svarer til palydende vasrdi. Der nedskrivestilimodegaelse af forventede tab. Periodeafgraensningsposter Periodeafgraensningsposter opfort som aktiver omfatter afholdte forudbetalte omkostninger vedrorende husleje, forsikringspraimier, abonnementer og renter. Finansielle gaeldsforpligtelser 0vrige gaeldsforpligtelser milestilamortiseret kostpris, der i al vaesentlighed svarertilnominel vaerdi. Assets costing less than DKK 12,300 are expensed in the year of acquisition. Receivables Receivables are recognised in the balance sheet at amortised cost, which substantially corresponds to nominal value. Provisions for estimated bad debts are made. Prepayments Prepayments comprise prepaid expenses concerning rent, insurance premiums, subscriptions and interest Financial debts Other debts are measured at amortised cost, substantially corresponding to nominal value. 14