TERMOVENT SERVICES, STORITVE D.O.O.Finance in poslovna tveganja

POJASNILA K IZKAZOM

TERMOVENT SERVICES, STORITVE D.O.O.

Company number: 8393524000

Tax number: 45109516

NOTES TO THE FINANCIAL STATEMENTS FOR YEAR 2025

Basic company information:

TERMOVENT SERVICES, STORITVE D.O.O. is a limited liability company owned by PRIVREDNO DRUŠTVO ZA PROIZVODNJU HVAC OPREME TERMOVENT KOMERC DOO BEOGRAD (SAVSKI VENAC);

The company was established on 11.3.2026,

It is registered under activity number 25.530,

Company represented by MIRIĆ STEVAN.

The Financial Statements are prepared for calendar year 2025. The financial year is aligned with calendar year. The company qualifies as small company and is not subject to statutory audit.

ACCOUNTING POLICIES AND NOTES TO THE STATEMENTS:

The financial statements have been prepared in accordance with the Companies Act and the amended Slovenian Accounting Standards 2024 which are effective from 1.1.2024 and present a true and fair statement of the assets and liabilities of the company, its financial position and profit or loss statement.

Fort he preparation of the financial statements we have considered the basic accounting assumptions:

Occurrence of business events,

Occurrence of business events,

True and fair presentation of changes in the value of EURO and individual prices.

In the accounting policies we have considered the basic accounting principles:

Caution,

Preference of content over the form,

Importance.

The company does not have any intangible or tangible fixed assets.

Long-term financial investments in the amount of EUR 1.960,00 and short-term financial investments in the amount of EUR 3.360,00 are recognized at fair value.

Long-term receivables in the amount of EUR 4.400,00 and short-term receivables in the amounts of EUR 260.770,35 are initially recognized in the amounts arising from the relevant documents assuming that they will be paid. In year 2025 the company did not make any impairment of receivables. The receivables in foreign currency are converted at the end of the period at the exchange rate of the Bank of Slovenia.

Cash resources on company’s bank accounts in the amount of EUR 4.611,18 are expressed in local currency (EURO).

The company also disclosed accrual in the amount of EUR 135.405,99 and deferrals in the amount of EUR 23.714,10.

The company disclosed share capital of EUR 7.500,00, profit reserves in the amount of EUR 750,00 and Retained earnings amount of EUR 226.051,60.

Short-term operating liabilities in the amount of EUR 66.384,08 are initially recognized by the amounts arising from the relevant documents if the creditors demand their payment. The liabilities are reduced by the amounts paid or any other agreed settlements with the creditor. The company does not have financial liabilities.

The company created operating revenue in the amount of EUR 1.204.049,96 by selling services and goods on domestic, EUR and non-EUR markets.

Operating expenses amount to EUR 1.092.892,74. The difference between operating revenue and operating expenses is operating profit in the amount of EUR 111.157,02.

The financial revenue of the company amounts to EUR 2,73, financial expenses to EUR 290,38.

The distributable profit amounted to EUR 110.869,73.

TERMOVENT SERVICES, STORITVE D.O.O.

Matična številka: 8393524000

Davčna številka: 45109516

POJASNILA K RAČUNOVODSKIM IZKAZOM ZA LETO 2025

Osnovni podatki o družbi:

TERMOVENT SERVICES, STORITVE D.O.O. je družba z omejeno odgovornostjo v lasti PRIVREDNO DRUŠTVO ZA PROIZVODNJO HVAC OPREME TERMOVENT KOMERC DOO BEOGRAD (SAVSKI VENAC),

V sodni register je bila vpisana dne 11.3.2019,

Registrirana je pod dejavnostjo številka 25.530,

Družbo zastopa MIRIĆ STEVAN

Računovodski izkazi so sestavljeni za leto 2025. Poslovno leto je enako koledarskemu letu. Družba se uvršča med majhne družbe in ni zavezana k reviziji.

RAČUNOVODSKE USMERITVE TER POJASNILA K IZKAZOM:

Računovodski izkazi so izdelani v skladu z Zakonom o gospodarskih družbah (ZGD-1) in v skladu s Slovenskimi računovodskimi standardi (2024), ki veljajo od 1.1.2024 in izkazujejo resničen in pošten izkaz premoženja in obveznosti družbe, njenega finančnega položaja ter izkaza poslovnega izida.

Pri sestavljanju računovodskih izkazov smo upoštevali temeljne računovodske predpostavke:

Upoštevanje nastanka poslovnih dogodkov,

Upoštevanje časovne neomejenosti delovanja, ter

Upoštevanje resnične in poštene predstavitve spreminjanja vrednosti evra in posamičnih cen.

Pri računovodskih usmeritvah so upoštevana osnovna računovodska načela:

Previdnost,

Prednost vsebine pred obliko in

Pomembnost.

Družba nima neopredmetenih ali opredmetenih osnovnih sredstev.

Dolgoročne finančne naložbe v višini 1.960,00 EUR ter kratkoročne finančne naložbe v višini 3.360,00 EUR se izkazujejo po pošteni vrednosti.

Dolgoročne poslovne terjatve v višini 4.400,00 EUR ter kratkoročne poslovne terjatve v višini 260.770,35 EUR se v začetku izkazujejo z zneski, ki izhajajo iz ustreznih listin ob predpostavki, da bodo plačane.

Družba v letu 2025 ni oblikovala popravka vrednosti terjatev. Terjatve v tuji valuti se konca obdobja preračunajo po tečajnici Banke Slovenije.

Denarna sredstva na transakcijskih računih družbe so v višini 4.611,18 EUR so izražena v domači valuti (EURO).

Družba ima aktivne časovne razmejitve v višini 135,405,99 EUR ter pasivne časovne razmejitve v višini 23.714,10 EUR.

Družba ima vpoklicani kapital v višini 7.500,00 EUR, rezerve iz dobička v višini 750,00 EUR. Preneseni čisti dobiček znaša 226.051,60 EUR.

Kratkoročne poslovne obveznosti v višini 66.384,08 EUR se v začetku izkazujejo z zneski, ki izhajajo iz ustreznih listin ob predpostavki, da bodo plačane. Obveznosti se zmanjšujejo za plačane zneske in morebitne druge poravnave z dogovorom z upnikom. Družba nima finančnih obveznosti.

Družba ima 1.204.049,96 EUR čistih prihodkov od prodaje.

Poslovni odhodki znašajo 1.092.892,94 EUR in se nanašajo na stroške povezane s poslovanjem. Razlika med poslovnimi prihodki in odhodki je dobiček iz poslovanja v višini 111.157,02 EUR.

Finančni prihodki družbe znašajo 2,73 EUR, finančni odhodki 290,38 EUR.

Celotni dobiček znaša 110.869,73 EUR.