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Kaos Design Studio ApSGrævlingestien 2, 1.

2880 Bagsværd

Årsrapport 1/1 - 31/12 20174. regnskabsår

CVR-nr : 35 85 79 74

Godkendt på selskabets ordinære generalforsamling, den 20. juni 2018Underskrevet elektronisk, se bagerste side

Michael BilleDirigent

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1.

Side

Indholdsfortegnelse 1

Selskabsoplysninger 2

Ledelsespåtegning 3

Revisors erklæring om opstilling af årsregnskab 4

Ledelsesberetning 5

Anvendt regnskabspraksis 6

Resultatopgørelse for året 1/1 - 31/12 2017 9

Balance pr. 31. december 2017 10

Noter til årsregnskabet 12

Indholdsfortegnelse

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2.

Selskabet

Navn: Kaos Design Studio ApS

Grævlingestien 2, 1.

2880 Bagsværd

CVR-nr.: 35 85 79 74

Regnskabsår: 1/1 - 31/12 2017

DirektionMichael Bille

Revisor

Revidata Registrerede Revisorer A/S

Bagsværdvej 92

2800 Kgs. Lyngby

Erklæringsgivende revisor: Kenny Mencke

Moderselskab

Michael Bille Holding ApS, Bagsværd

Selskabsoplysninger

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3.

Bagsværd, den 20. juni 2018

Underskrevet elektronisk, se bagerste side

I direktionen

Michael Bille

Ledelsespåtegning

Vi anser den valgte regnskabspraksis for hensigtsmæssig. Årsregnskabet giver efter vor opfattelse et retvisende billede af selskabets aktiver og passiver, den finansielle stilling samt resultatet. Ledelsesberetningen giver efter vor opfattelse en retvisende redegørelse.

Vi indstiller årsrapporten til generalforsamlingens godkendelse.

Selskabet har fravalgt revision, og ledelsen erklærer at betingelserne for fravalg fortsat er opfyldt.

Ledelsen har dags dato behandlet og vedtaget årsrapporten for 1/1 - 31/12 2017, omfattende ledelsespåtegning, ledelsesberetning samt årsregnskabet, indeholdende anvendt regnskabspraksis, resultatopgørelse, balance og noter. Årsrapporten aflægges efter årsregnskabsloven.

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4.

Til den daglige ledelse af Kaos Design Studio ApS

Vi har opstillet årsregnskabet for Kaos Design Studio ApS for regnskabsåret 1/1 - 31/12 2017 på grundlag af selskabets bogføring og øvrige oplysninger, som De har tilvejebragt.

Årsregnskabet omfatter anvendt regnskabspraksis, resultatopgørelse, balance og noter.

Vi har udført opgaven i overensstemmelse med ISRS 4410, Opgaver om opstilling af finansielle oplysninger.

Vi har anvendt vores faglige ekspertise til at assistere Dem med at udarbejde og præsentere årsregnskabet i overensstemmelse med årsregnskabsloven. Vi har overholdt relevante bestemmelser i revisorloven og FSR - danske revisorers Etiske regler for revisorer, herunder principper vedrørende integritet, objektivitet, faglig kompetence og fornøden omhu.

Årsregnskabet samt nøjagtigheden og fuldstændigheden af de oplysninger, der er anvendt til opstillingen af årsregnskabet, er Deres ansvar.

Da en opgave om opstilling af finansielle oplysninger ikke er en erklæringsopgave med sikkerhed, er vi ikke forpligtet til at verificere nøjagtigheden eller fuldstændigheden af de oplysninger, De har givet os til brug for at opstille årsregnskabet. Vi udtrykker derfor ingen revisions- eller reviewkonklusion om, hvorvidt årsregnskabet er udarbejdet i overensstemmelse med årsregnskabsloven.

Kgs. Lyngby, den 20. juni 2018

Revisors erklæring om opstilling af årsregnskab

Kgs. Lyngby, den 20. juni 2018

Underskrevet elektronisk, se bagerste side

Kenny Mencke

Registreret revisor

mne11301

Revidata Registrerede Revisorer A/S, CVR nr. 37029815

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5.

Selskabets væsentligste aktiviteterSelskabets væsentligste aktiviteter er produktion af brugskunst.

Ledelsesberetning

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6.

Regnskabsgrundlag

Generelt om indregning og måling

I resultatopgørelsen indregnes indtægter i takt med at de indtjenes, mens omkostninger indregnes med de beløb der vedrører regnskabsåret, uanset betalingstidspunkt.

Værdireguleringer af finansielle aktiver og forpligtelser indregnes i resultatopgørelsen som finansielle indtægter eller finansielle omkostninger.

Aktiver indregnes i balancen når det er sandsynligt, at fremtidige økonomiske fordele vil tilgå selskabet, og aktivets værdi kan måles pålideligt.

Forpligtelser indregnes i balancen når det er sandsynligt, at fremtidige økonomiske fordele vil fragå selskabet, og forpligtelsens værdi kan måles pålideligt.

Ved første indregning indregnes aktiver og forpligtelser til kostpris. Efterfølgende måles aktiver og forpligtelser som beskrevet for hver enkelt regnskabspost nedenfor.

Omkostninger, der er medgået til solgte varer og ydelser, er medtaget i det år, hvori indtægten fra salget er medtaget.

Anvendt regnskabspraksis

Årsrapporten er aflagt i overensstemmelse med årsregnskabslovens bestemmelser for klasse B-virksomheder.

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7.

Anvendt regnskabspraksis

Resultatopgørelsen

Bruttotab

Nettoomsætning

Personaleomkostninger

Finansielle indtægter og omkostninger

Afskrivninger på materielle anlægsaktiver

Skat af årets resultat

Nettoomsætning fra salg af varer og tjenesteydelser indregnes i resultatopgørelsen når levering har fundet sted, hvilket sædvanligvis svarer til faktureret salg.

Bruttotabet består af nettoomsætning, vareforbrug samt andre eksterne omkostninger.

Driftsmidler, som kan straksafskrives efter gældende skatteregler, og driftsmidler med en fysisk levetid under 3 år, omkostningsføres i resultatopgørelsen i købsåret.

Personaleomkostninger består af løn og gager, pensioner, sociale bidrag og øvrige lønrelaterede omkostninger samt refusioner.

Finansielle indtægter og omkostninger indregnes i resultatopgørelsen med de beløb, der vedrører regnskabsåret.

Skat af årets resultatSkat af årets resultat består af årets aktuelle skat og årets regulering af udskudt skat.

Aktuel skat beregnes på grundlag af årets forventede skattepligtige indkomst og måles på grundlag af gældende skattesats på balancedagen.

Selskabet indgår i sambeskattet koncernforhold. Skatteeffekten af sambeskatningen i koncernen fordeles på såvel overskuds- som underskudsgivende danske virksomheder i forhold til disses skattepligtige indkomster, hvilket medfører fuld refusion vedrørende skattemæssige underskud.

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8.

Anvendt regnskabspraksis

Balancen

Omsætningsaktiver

Varebeholdninger

Tilgodehavender

Gæld

Gældsforpligtelser - i øvrigt

Aktuel skattetilgodehavendeAktuel skattetilgodehavende indregnes i balancen som beregnet skat af årets forventede skattepligtige indkomst, reguleret for skat af tidligere års indkomster, og fratrukket betalte aconto skatter.

Andre gældsforpligtelser måles som udgangspunkt til amortiseret kostpris, der i al væsentlighed svarer til nominel restgæld.

Varebeholdningen måles til kostpris efter FIFO-metoden, der medfører, at de senest erhvervede varer anses for at være i behold. Er nettorealisationsværdien lavere end kostprisen, nedskrives til denne lavere værdi.

Tilgodehavender måles til amortiseret kostpris, hvilket sædvanligvis svarer til nominel værdi. Værdien reduceres til nettorealisationsværdien med nedskrivning til imødegåelse af forventede tab.

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9.

2017 2016

Note

Bruttotab -25.182 -50.136

1 Personaleomkostninger -41.261 -37.262

Resultat af primær drift -66.443 -87.398

2 Finansielle indtægter 724 03 Finansielle omkostninger -7.672 -8.384

Resultat før skat -73.391 -95.782

Skat af årets resultat 16.146 20.276

Årets resultat -57.245 -75.506

Forslag til resultatdisponering:Overført resultat -57.245 1 -75.506

Disponeret i alt -57.245 1 -75.506

1

Ekstraordinært udbytte udloddet efter regnskabsårets udløb udgør kr. 0.

Resultatopgørelsefor året 1/1 - 31/12 2017

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10.

2017 2016Note

Omsætningsaktiver

Varebeholdninger

Fremstillede varer og handelsvarer 72.800 69.530

Varebeholdninger i alt 72.800 69.530

Tilgodehavender

Tilgodehavender hos tilknyttede virksomheder 0 17.038

Andre tilgodehavender 16.193 20.276

Tilgodehavender i alt 16.193 37.314

Likvide beholdninger

Likvide beholdninger 77 3.180

Likvide beholdninger i alt 77 3.180

Omsætningsaktiver i alt 89.070 110.024

Aktiver i alt 89.070 110.024

Balance - Aktiverpr. 31. december 2017

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11.

2017 2016Note

Egenkapital4 Selskabskapital 50.000 50.000

5 Overført resultat -29.744 -172.499

Egenkapital i alt 20.256 -122.499

6 Langfristede gældsforpligtigelser

Gæld til tilknyttede virksomheder 406 137.550

Langfristede gældsforpligtigelser i alt 406 137.550

Kortfristede gældsforpligtigelser Leverandører af varer og tjenesteydelser 13.000 44.154

7 Anden gæld 55.408 50.819

Kortfristede gældsforpligtigelser i alt 68.408 94.973

Gældsforpligtigelser i alt 68.814 232.523

Passiver i alt 89.070 110.024

8 Sikkerheder og pantsætninger 1000

9 Eventualforpligtelser og eventualaktiver 1000

pr. 31. december 2017Balance - Passiver

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12.

2017

Note

1 Personaleomkostninger

Lønninger 43.200

Sociale bidrag og personaleomkostninger 240

Refusioner -2.179Personaleomkostninger i alt 41.261

Det gennemsnitlige antal fuldtidsmedarbejdere beskæftigede i regnskabsperioden udgjorde 1

Personaleomkostninger sidste år

Lønninger 38.475

Sociale bidrag og personaleomkostninger 365

Refusioner -1.578Personaleomkostninger sidste år i alt 37.262

2 Finansielle indtægter

Renter vedrørende tilknyttede og associerede virksomheder udgør t.kr. 1.

3 Finansielle omkostninger

Renter vedrørende tilknyttede og associerede virksomheder udgør t.kr. 0.

4 Selskabskapital

Anpartskapital, primo -0 50.000Selskabskapital i alt 50.000

5 Overført resultat

Overført resultat, primo -0 -172.499

Årets overførte resultat -0 -57.245

Koncerntilskud moderselskab -0 200.000Overført resultat i alt -29.744

6 Langfristede gældsforpligtigelser

1 1

Noter til årsregnskabet

Langfristet gæld der forfalder efter 5 år udgør t.kr. 0.

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13.

2017

Note

Noter til årsregnskabet

7 Anden gæld

Kr. 55.408, heraf udgør selskabsskat kr. 0.

Selskabsskat, primo -0 -20.276 0

Skat af årets resultat -0 -16.146 0

Overskydende skat -0 20.276 0Overført tilgodehavende skat -0 16.146 0Selskabsskat i alt 0

8 Sikkerheder og pantsætninger

9 Eventualforpligtelser og eventualaktiver

Ingen af virksomhedens aktiver er pantsat eller anvendt som sikkerhedsstillelse.

Selskabet er sambeskattet med øvrige danske selskaber i koncernen. Som datterselskab hæfter selskabet ubegrænset og solidarisk med de øvrige selskaber i sambeskatningen for danske selskabsskatter, kildeskatter på udbytte, renter og royalties indenfor sambeskatningskredsen. Eventuelle senere korrektioner af den skattepligtige sambeskatningsindkomst eller kildeskatter vil kunne medføre, at selskabets hæftelse udgør et større beløb.

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Michael Knud Bille NielsenLedelse og dirigentPå vegne af: Kaos Design Studio ApSSerienummer: CVR:35857974-RID:23855946IP: 109.57.xxx.xxx2018-06-21 13:16:02Z

Kenny MenckeRegistreret revisorPå vegne af: Revidata Registrerede Revisorer A/SSerienummer: CVR:37029815-RID:1264769343786IP: 152.115.xxx.xxx2018-06-21 14:03:45Z

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========================= ============================ ================ ====================================================================================== Time Name IP Activity ========================= ============================ ================ ====================================================================================== 2018-06-21 13:03:21 UTC Herdis Hauge 152.115.53.181 The document was created 2018-06-21 13:10:34 UTC Herdis Hauge 152.115.53.181 A signing request email was sent to "Michael Knud Bille Nielsen" at "bille@mb-el.dk" 2018-06-21 13:12:43 UTC Michael Knud Bille Nielsen 109.57.100.250 The signing request email was opened by the signer 2018-06-21 13:12:51 UTC Michael Knud Bille Nielsen 109.57.100.250 The document was viewed by the signer 2018-06-21 13:16:02 UTC Herdis Hauge 109.57.100.250 A signing request email was sent to "Kenny Mencke" at "km@revidata.com" 2018-06-21 13:16:02 UTC Michael Knud Bille Nielsen 109.57.100.250 The signer signed the document as ledelse og dirigent, registreret revisor 2018-06-21 14:01:33 UTC Kenny Mencke 152.115.53.181 The signing request email was opened by the signer 2018-06-21 14:01:36 UTC Kenny Mencke 152.115.53.181 The document was viewed by the signer 2018-06-21 14:01:36 UTC Kenny Mencke 152.115.53.181 The document was viewed by the signer 2018-06-21 14:03:45 UTC Kenny Mencke 152.115.53.181 The signer signed the document as ledelse og dirigent, registreret revisor 2018-06-21 14:03:45 UTC Penneo system 152.115.53.181 The document signing process was completed ========================= ============================ ================ ======================================================================================

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2018-06-21T14:04:18+0000Original document certified by Penneo