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v3.23.1

Consolidated Statements of Financial Position - EUR (€) | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
Non-current assets |  |  |  |
Property, plant and equipment, net |  | € 11,365 | € 14,175 |
Right-of-use assets |  | 288,389 | 363,412 |
Total non-current assets |  | 299,754 | 377,587 |
Current assets |  |  |  |
Deferred offering costs |  | 262,684 |  |
Trade and other receivables – outside parties |  | 32,252 | 121,760 |
Trade and other receivables – related parties |  | 4,409 | 2,667 |
Deposits and prepayments – outside parties |  | 82,027 | 40,649 |
Deposits and prepayments – related parties |  | 96,744 | 28,545 |
Cash and cash equivalents |  | 347,229 | 26,957 |
Total current assets |  | 825,345 | 220,578 |
Total assets |  | 1,125,099 | 598,165 |
Shareholders’ deficit |  |  |  |
Ordinary shares Class A, US$0.005 par value, 50,000,000 Class A ordinary shares authorized, 7,700,000 and 2,850,000 shares issued and 2,850,000 shares issued as of December 31, 2022 and 2021, respectively1 | [1] | 35,988 | 13,466 |
Ordinary shares Class B, US$0.005 par value, 250,000,000 Class B ordinary shares authorized, 2,205,000 and 100,000 shares issued as of December 31, 2022 and 2021, respectively1 | [1] | 10,306 | 473 |
Subscription receivable |  | (935) | (13,939) |
Accumulated other comprehensive income |  | 26,773 |  |
Other reserves |  | 1,302,846 | 25,515 |
Accumulated deficit |  | (1,506,191) | (279,336) |
Total shareholders’ deficit |  | (131,213) | (253,821) | [2]
Non-current liabilities |  |  |  |
Non-current lease liabilities |  | 226,773 | 295,587 |
Non-current loan payable |  | 15,713 | 21,916 |
Total non-current liabilities |  | 242,486 | 317,503 |
Current liabilities |  |  |  |
Trade and other payables – outside parties |  | 613,489 | 297,492 |
Trade and other payables – related parties |  | 36,769 | 42,712 |
Deferred revenue – outside parties |  | 224,248 | 29,371 |
Loan from a shareholder |  |  | 20,000 |
Current lease liabilities |  | 80,637 | 77,520 |
Provisions |  |  | 11,000 |
Income tax payable |  | 52,480 | 53,304 |
Current loan payable |  | 6,203 | 3,084 |
Total current liabilities |  | 1,013,826 | 534,483 |
Total shareholders’ deficit and liabilities |  | € 1,125,099 | € 598,165 |
[1] | The share amounts are presented on a retrospective basis for founder shares.
[2] | The share amounts are presented on a retrospective basis for founder shares.

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- Definition A component of equity representing the entity's cumulative undistributed earnings or deficit. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph IG6 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_IG6&doctype=Implementation%20Guidance -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 78 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_78_e&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of assets that represent a lessee's right to use an underlying asset for the lease term. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2022-03-24 -Paragraph 53 -Subparagraph j -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2022-en-r&anchor=para_53_j&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of current borrowings. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_55&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of short-term deposits held by the entity that are not classified as cash equivalents. [Refer: Cash equivalents] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_55&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 54 -Subparagraph k -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_k&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of current payables due to related parties. [Refer: Related parties [member]; Payables to related parties] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 78 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_78&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of current trade receivables and current other receivables. [Refer: Current trade receivables; Other current receivables] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 54 -Subparagraph h -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_h&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 78 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_78_b&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of current receivables due from related parties. [Refer: Related parties [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 78 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_78_b&doctype=Standard -URIDate 2022-03-24 + Details
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