BCAP DF 1 ApS

Description of key activities of the companyLike previous years, the principal activities of the company are investment in and rental of properties.

Development in activities and financial mattersThe gross profit for the year totals DKK 4.155.287 against DKK 3.911.945 last year. Income or loss from ordinary activities after tax totals DKK 4.201.149 against DKK 2.357.591 last year. Management considers the net profit for the year satisfactory.

As the company’s purpose is investment in properties, the Company is affected by changes in the property market, including the general economic conditions.

This has been reflected in the valuation of the company's properties, which have led to a higher fair value at 31 December 2025.

Uncertainties about recognition or measurementInvestment properties are measured at fair value. Investment properties are accounted for DKK 75.400.000 as of 31 December 2025. Fair values are measured individually for each property based on a number of assumptions including the budgeted cash flows and discount rate, according to accounting policies used. The discount rate is determinated to reflect the current market required rate of return. In particular, determination of the discount rate is subject to uncertainty.

10.Contractual obligations and contingencies, etc.

Joint taxationWith BCAP DF 1 Holding ApS, company reg. no 41602899 as administration company, the company is subject to the Danish scheme of joint taxation and unlimitedly, jointly, and severally liable, along with the other jointly taxed companies, for the total corporation tax.…

9.Charges and securityAs securities for the Company’s debt to the credit institutions, assets worth a total of DKK 75.400.000 have been pledged as collateral or otherwise charged. The pledged assets comprise investment property and trade receivables.