RDG Annual Report 2023

RDG Annual Report 2023Rosendahl Design Group A/S Annual Report 2023 • Financial Statements • Obtain an understanding of internal control relevant to the We communicate with those charged with governance regard- audit in order to design audit procedures that are appro- ing, among other matters, the planned scope and timing of the priate in the circumstances, but not for the purpose of audit and signiﬁcant audit ﬁndings, including any signiﬁcant expressing an opinion on the effectiveness of the Group’s deﬁciencies in internal control that we identify during our and the Entity’s internal control. audit. • Evaluate the appropriateness of accounting policies used Statement on the management commentary and the reasonableness of accounting estimates and Management is responsible for the management commentary. related disclosures made by Management. Our opinion on the consolidated ﬁnancial statements and the • Conclude on the appropriateness of Management’s use parent ﬁnancial statements does not cover the management of the going concern basis of accounting in preparing the commentary, and we do not express any form of assurance consolidated ﬁnancial statements and the parent ﬁnancial conclusion thereon. statements, and, based on the audit evidence obtained, whether a material uncertainty exists related to events or In connection with our audit of the consolidated ﬁnancial conditions that may cast signiﬁcant doubt on the Group’s statements and the parent ﬁnancial statements, our responsi - and the Entity’s ability to continue as a going concern. bility is to read the management commentary and, in doing so, If we conclude that a material uncertainty exists, we consider whether the management commentary is materially are required to draw attention in our auditor’s report inconsistent with the consolidated ﬁnancial statements and to the related disclosures in the consolidated ﬁnancial the parent ﬁnancial statements or our knowledge obtained in statements and the parent ﬁnancial statements or, if the audit or otherwise appears to be materially misstated. such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained Moreover, it is our responsibility to consider whether the up to the date of our auditor’s report. However, future management commentary provides the information required events or conditions may cause the Group and the Entity by relevant law and regulations. to cease to continue as a going concern. Based on the work we have performed, we conclude that the • Evaluate the overall presentation, structure and content management commentary is in accordance with the consoli- of the consolidated ﬁnancial statements and the parent dated ﬁnancial statements and the parent ﬁnancial statements ﬁnancial statements, including the disclosures in the and has been prepared in accordance with the requirements in notes, and whether the consolidated ﬁnancial statements the relevant law and regulations. We did not identify any and the parent ﬁnancial statements represent the under - material misstatement of the management commentary. lying transactions and events in a manner that gives a true and fair view. • Obtain sufficient appropriate audit evidence regarding the ﬁnancial information of the entities or business activities within the Group to express an opinion on the consoli- dated ﬁnancial statements. We are responsible for the direction, supervision and performance of the group audit. We remain solely responsible for our audit opinion. Copenhagen, 27.05.2024 DELOITTE Statsautoriseret Revisionspartnerselskab CVR No. 33963556 Bjørn Winkler Jakobsen State Authorised Public Accountant Identiﬁcation No (MNE) mne32127 Jens Serup State Authorised Public Accountant Identiﬁcation No (MNE) mne45825 55Side 54Side 56