CVR 25121260Private limited company (ApS)Bogføring og revision; skatterådgivning (692000)PandrupFounded 1 Jan 2000
Compiled by Dandex from the Central Business Register (CVR, datacvr.virk.dk), Erhvervsstyrelsen, and annual reports filed in XBRL. Values marked Dandex estimate are computed by Dandex from that data, not registered.
Dandex is Danish company data. Connect it once and ask about Frost Erhverv ApS, or any Danish company, from your assistant, the API or the command line. Answers come from the current record: owners and the ownership network, financials year by year, and the latest registered changes.
Set Up DandexEmployees
2
CVR registry, Aug 2026
+1 (+100%) over 12 months
Gross profit
182K
DKK, annual report 2026
-12.8% on 2025
Result
-20.7K
DKK, annual report 2026
Equity
905.3K
DKK, annual report 2026
HS HOLDING, PANDRUP ApSCVR 25146875, 100% of capital and votes, since 1 Jan 2000
Henning Frost Studsgaardsince 7 Feb 2000
CVR 25146875100% of capital and votessince 1 Jan 2000
Holders of 5% or more, from the owner register. CVR records shares in bands, not exact figures.
Ultimate controller
Holds 90% to under 100% of capital and votes in HS HOLDING, PANDRUP ApS, since 1 Jan 2000
Holding company
CVR 25146875Private limited company (ApS)
Holds 100% of capital and votes in Frost Erhverv ApS, since 1 Jan 2000
This company
Frost Erhverv ApS
CVR 25121260
Frost Erhverv ApS holds no Danish company now.
Found by searching the CVR owner register (ejerregister) for Frost Erhverv ApS as owner: Danish companies it holds 5% or more of, and their holdings one level down. Foreign holdings are not in CVR.
CVR 3692028950% to under 66.7% of capital and votes11 Jun 2015 to 30 Aug 2018
CVR 3691948550% to under 66.7% of capital and votes11 Jun 2015 to 30 Aug 2018
CVR records founders at incorporation. It does not record whether they are alive or still involved.
7 Feb 2000 to 4 Nov 2026.
1 Jan 2000 to 4 Nov 2026.
Aug 2026, monthly: 2 employees, 0 FTE
Arrow keys move through the periods, Home and End go to the first and the latest, Escape returns to the latest.
| Period | 2000 | 2001 | 2002 | 2003 | 2004 | 2005 | 2006 | 2007 | 2008 | 2009 | Q1 2010 | Q2 2010 | Q3 2010 | Q4 2010 | 2011 | 2012 | 2013 | 2014 | Jan 2015 | Feb 2015 | Mar 2015 | Apr 2015 | May 2015 | Jun 2015 | Jul 2015 | Aug 2015 | Sep 2015 | Oct 2015 | Nov 2015 | Dec 2015 | Jan 2016 | Feb 2016 | Mar 2016 | Apr 2016 | May 2016 | Jun 2016 | Jul 2016 | Aug 2016 | Sep 2016 | Oct 2016 | Nov 2016 | Jan 2017 | Feb 2017 | Mar 2017 | Apr 2017 | May 2017 | Jun 2017 | Jul 2017 | Aug 2017 | Sep 2017 | Oct 2017 | Nov 2017 | Dec 2017 | Jan 2018 | Feb 2018 | Mar 2018 | Apr 2018 | May 2018 | Jun 2018 | Jul 2018 | Aug 2018 | Sep 2018 | Oct 2018 | Nov 2018 | Dec 2018 | Jan 2019 | Feb 2019 | Mar 2019 | Apr 2019 | May 2019 | Jun 2019 | Jul 2019 | Aug 2019 | Sep 2019 | Oct 2019 | Nov 2019 | Dec 2019 | Jan 2020 | Feb 2020 | Mar 2020 | Apr 2020 | May 2020 | Jun 2020 | Jul 2020 | Aug 2020 | Sep 2020 | Oct 2020 | Nov 2020 | Dec 2020 | Jan 2021 | Feb 2021 | Mar 2021 | Apr 2021 | May 2021 | Jun 2021 | Jul 2021 | Aug 2021 | Sep 2021 | Oct 2021 | Nov 2021 | Dec 2021 | Jan 2022 | Feb 2022 | Mar 2022 | Apr 2022 | May 2022 | Jul 2022 | Aug 2022 | Sep 2022 | Oct 2022 | Dec 2022 | Jan 2023 | Feb 2023 | Mar 2023 | Apr 2023 | May 2023 | Jun 2023 | Jul 2023 | Aug 2023 | Sep 2023 | Oct 2023 | Nov 2023 | Dec 2023 | Jan 2024 | Feb 2024 | Mar 2024 | Apr 2024 | May 2024 | Jun 2024 | Jul 2024 | Aug 2024 | Sep 2024 | Oct 2024 | Nov 2024 | Dec 2024 | Jan 2025 | Feb 2025 | Mar 2025 | Apr 2025 | May 2025 | Jun 2025 | Jul 2025 | Aug 2025 | Sep 2025 | Oct 2025 | Nov 2025 | Dec 2025 | Jan 2026 | Feb 2026 | Mar 2026 | Apr 2026 | May 2026 | Jun 2026 | Jul 2026 | Aug 2026 |
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| Employees | 6 | 6 | 8 | 9 | 10 | 12 | 15 | 16 | 15 | 15 | No count | No count | No count | No count | 14 | 13 | 12 | 10 | 11 | 11 | 10 | 10 | 10 | 10 | 2 | 2 | 2 | 2 | 3 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 3 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 3 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 3 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 2 | 2 | 1 | 2 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 2 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 2 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 2 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 2 | 1 | 1 | 1 | 1 | 1 | 2 | 2 | 2 | 2 | 2 | 2 | 1 | 2 | 1 | 2 | 2 | 2 | 2 | 2 | 1 | 2 | 2 | 3 | 2 | 1 | 1 | 1 | 2 | 1 | 2 | 2 | 2 |
| FTE | 5 | 6 | 7 | 8 | 9 | 9 | 11 | 11 | 14 | 13 | 13 | 13 | 13 | 13 | 11 | 10 | 9 | 9 | 9 | 9 | 8 | 8 | 8 | 8 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 1 | 2 | 2 | 2 | 2 | 1 | 1 | 1 | 1 | 1 | 2 | 2 | 1 | 2 | 2 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 2 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 0 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 0 | 0 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 0 | 0 | 0 | 0 | 1 | 1 | 0 | 0 | 0 | 1 | 0 | 0 | 0 | 0 | 1 | 1 | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 0 | 0 | 0 | 1 | 0 | 0 | 0 | 0 |
| Series | Annual | Annual | Annual | Annual | Annual | Annual | Annual | Annual | Annual | Annual | Quarterly | Quarterly | Quarterly | Quarterly | Annual | Annual | Annual | Annual | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly | Monthly |
The legal entity's own headcount as CVR records it, not the annual report's average, which may cover a group. Annual 2000 to 2009 and 2011 to 2014; quarterly Q1 2010 to Q4 2010; monthly Jan 2015 to Aug 2026.
CVR changed its monthly method in Oct 2019, so a step at that month need not be real.
Latest Aug 2026, published 21 Oct 2026. Source: CVR employment series (Årsbeskæftigelse, Kvartalsbeskæftigelse, Månedsbeskæftigelse).
| Metric | 2022 | 2023 | 2024 | 2025 | 2026 |
|---|---|---|---|---|---|
| Gross profit | 226 | 207 | 182 | 209 | 182 |
| Operating profit | +34 | +25 | -3 | -28 | -35 |
| Result for the year | +31 | +24 | +4 | -17 | -21 |
| Equity | 915 | 939 | 943 | 926 | 905 |
| Total assets | 974 | 1,011 | 971 | 959 | 943 |
| Credit metrics (Dandex calculations) | |||||
| Gross profit growth (vækst i bruttofortjeneste) | 30.9% | -8.7% | -11.8% | 14.5% | -12.8% |
| Net interest-bearing debt (NIBD, nettorentebærende gæld) | -59note 1 | -200note 1 | -59note 1 | -122note 1 | -44note 1 |
| ROIC (afkast af investeret kapital) | 3.1%note 1 | 2.4%note 1 | -0.3%note 1 | -2.6%note 2 | -3.3%note 2 |
| NIBD incl. group and owner balances (NIBD inkl. koncern- og ejermellemværender) | -777note 1 | -912note 1 | -881note 1 | -946note 1 | -910note 1 |
DKK thousands. Annual reports via XBRL.
Credit metrics are Dandex calculations from the filed figures, not filed values; estimates are in grey with a note. Ratios are percentages and gearing a multiple. Definitions. Revenue-based rows are empty: the company reports gross profit only (bruttofortjeneste), which class B filers may. No cash flow statement filed (class A and B are exempt).
Annual report 2026
1 Jul 2025 to 30 Jun 2026, published 29 Aug 2026
Annual report 2025
1 Jul 2024 to 30 Jun 2025, published 22 Sep 2025
Annual report 2024
1 Jul 2023 to 30 Jun 2024, published 1 Oct 2024
Annual report 2023
1 Jul 2022 to 30 Jun 2023, published 12 Sep 2023
Annual report 2022
1 Jul 2021 to 30 Jun 2022, published 12 Sep 2022
Each registered value from the day it took effect, newest first.
From CVR, read 4 Nov 2026. Text such as the signing rule and purpose is shown as registered.
16 registrations, newest first. As published by Erhvervsstyrelsen, in Danish, with people's street addresses cut to postcode and city.
Vedtægter ændret: 08.11.2019
Nyt navn: Frost Erhverv ApS
Nyt binavn: AHFS ApS
Revision:
Fratrådte:
HS Revision & Rådgivning, Godkendt Revisionspartnerselskab, den 25.10.2019.
Revision:
Fratrådte:
KVIST & JENSEN, MARIAGERFJORD, STATSAUTORISEREDE REVISORER A/S, den 09.10.2019.
Tiltrådte:
CVR-NR. 36920289 HS Revision & Rådgivning, Godkendt Revisionspartnerselskab, Torvegade 7, 9490 Pandrup, den 09.10.2019.
Direktion:
Fratrådte:
Annette Frost Studsgaard, den 31.12.2018.
Vedtægter ændret: 04.07.2018
Nyt navn: AHFS ApS
Formål ændret: Selskabets formål er at udføre bogføringsmæssig assistance m.m., foretage investering i anlægsaktiver, herunder fast ejendom og værdipapirer, samt hermed efter direktionens skøn beslægtet virksomhed.
Ny adresse: Blokhusvej 20, 9490 Pandrup
Vedtægter ændret: 02.12.2015
Kapitalnedsættelse besluttet 14.10.2015 er gennemført 02.12.2015.
Kapitalen udgør herefter kr. 50.000,00.
Bestyrelse:
Fratrådte:
Mads Frost Gramstrup, den 14.10.2015, Annette Frost Studsgaard (formand), den 14.10.2015, Henning Frost Studsgaard, den 14.10.2015.
Direktion:
Fratrådte:
.
Tiltrådte:
Annette Frost Studsgaard, den 14.10.2015.
Kapitalnedsættelse besluttet 14.10.2015 henlæggelse til særlig reserve kr. 450.000,00 til kurs 100,00.
Virksomhedens kreditorer opfordres til at indberette deres krav til virksomheden. Kreditorerne kan kræve betryggende sikkerhed for uforfaldne krav og betaling af forfaldne krav. Krav skal indberettes senest 4 uger fra dags dato.
Virksomheden er omdannet til et anpartsselskab med CVR-nummer: 25121260 Vedtægter ændret: 14.10.2015
Nyt navn: AHFS, Registreret revisionsanpartsselskab
Slettet binavn: HS REVISION & RÅDGIVNING REGISTRERET REVISIONSAKTIESELSKAB.
Selskabet tegnes af en direktør.
Formål ændret: Selskabets formål er at eje aktiekapitalen i HS Revision & Rådgivning, Godkendt revisionspartnerselskab samt at eje kapitalandele i andre selskaber og foretage formuepleje i øvrigt.
Vedtægter ændret:
02.07.2014.
Nyt binavn: HS REVISION & RÅDGIVNING REGISTRERET REVISIONSAKTIESELSKAB.
Bestyrelse:
Udtrådt af bestyrelsen:
Jesper Studsgaard, den 21.03.2013.
Indtrådt i bestyrelsen:
Mads Frost Gramstrup, den 21.03.2013.
Revision:
Udtrådt af revisionen:
Per Sommerdahl Christensen, den 04.11.2007.
Indtrådt i revisionen:
CVR-NR. 29313075 REVISIONSFIRMAET SLOTH REGISTRERET REVISIONSAKTIESELSKAB, Rosenvej 2, Als, 9560 Hadsund, den 04.11.2007.
Ved kommunalreformen den 1. januar 2007 er hjemstedskommunen ændret.
Vedrørende den under 02.02.2000 registrerede stiftelse for CVR-nr. 25121260 HENNING STUDSGAARD REVISION REGISTRERET REVISIONSAKTIESELSKAB meddeles, at Bo Schou Pedersen fejlagtigt er registreret som direktør og bestyrelsesmedlem. Det skal være Henning Juul Studsgaard.
Stiftelsesdato:
01.01.2000.
Seneste vedtægtsdato:
31.01.2000.
Kapital:
kr. 500.000,00.
Indbetalingsmåde:
kontant kr. 500.000,00 til kurs 101,00.
Stiftere:
Annette Frost, den 01.01.2000, Registreret revisor Henning Studsgaard, 9490 Pandrup, den 01.01.2000.
Bestyrelse:
Registreret Revisor Annette Frost (formand), den 01.01.2000, Registreret revisor Bo Schou Petersen, den 01.01.2000, Studsgaard Jesper Studsgaard, den 01.01.2000.
Direktion:
Registreret revisor Bo Schou Petersen, den 01.01.2000.
Selskabet tegnes af en direktør alene eller af to bestyrelsesmedlemmer i forening.
Revision:
Registreret revisor Per Sommerdahl Christensen, 9230 Svenstrup J, den 01.01.2000.
Første regnskabsår:
01.01.2000 - 30.06.2001.
Regnskabsår:
01.07 - 30.06.
1 registered in CVR.
P-number 1007329934Blokhusvej 20, 9490 Pandrup