Assets

Type	Time	Amount	Unit
ifrs-full:Assets	2024-12-31	2500001000	dkk
ifrs-full:Assets	2023-12-31	2716690000	dkk

Revenue

Type	Start date	End date	Amount	Unit
ifrs-full:Revenue	2024-01-01	2024-12-31	151116000	dkk
ifrs-full:Revenue	2023-01-01	2023-12-31	166142000	dkk

XML

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   <mrv:StatementOfCorporateSocialResponsibility contextRef="ctx-1" id="f1__s10__8__32" xml:lang="en">Statutory report CSR  Risks related to CSR While Park Street generally and based upon our business model has not identified nor experienced any material risks in relation to CSR, the Company has decided to author and implement policies with respect to environment, climate change, human rights, social and employee condi-tions and anti-corruption due to our social responsibility in each of the business activities that are performed. CSR is reflected in the way we man-age and refurbish our properties, in our relationship with tenants, employees, business partners and any stakeholder that the Group operates with. Policies, activities and results   Environmental and climate conditions: In connection with the re-devolpment and maintenance of the existing assets Park Street is fol-lowing all applicable building regulations with the the goal of reducing energy consumptions. In 2024, the Group invested over DKK 12 million in the maintenance and modernization of the existing properties. Park Street A/S regularly monitors the Energy Ratings of its properties with external reviews per regulation. Such review proactively seeks to outline the various initiatives which could reduce the carbon emissions. Park Street intends to annually take steady steps towards taking energy conservation steps including but not limited to changing old light bulbs, improve ventilation for heat conservation etc. Furthermore Park Street A/S has taken several initiatives to re-tain various elements from existing buildings for recycling into new projects or maintenance works. Close to 100 doors have been re-tained from Pulse N project during demolition phase which could be used for future projects.” Increasing energy prices and suboptimal enregy performances of the buildings will have a direct impact on the cost borne by our current and prospective tenants, this could im-pact both the ability to retain the current tenants, their ability to pay the required cost and also the ability to procure new tenants.     Social conditions and employee relations and respect for human rights: Employees are the most important resource for progress, and therefore the Group is constantly working to ensure a healthy physical and mental work environment with a focus on reducing sickness absence. Park Street supports all human rights within national laws as well as international laws, and acknowledges the importance of supporting the local community as well as helping in a larger perspective. In order to support the data protection for individuals, the Group is implementing and continuously improving processes and IT measures to meet the EU GDPR standards. Continuous engage-ment of the team with objectives of the company, transparent environment encouraging team work has been key pillars for developing the employees supplemented by external leadership development coaching. No breach of these policies have been identified in 2024 which we also expect in 2025. The business model requires certain functions of managing buildings to be outsourced to external ven-dors, there is a risk that the vendor might not have stringent standard to meet requisite human right legislation to the detriment of our own goals.   Human Resouce: Denmark, our main jurisdiction of operations set a high and positive bar for the quality of work environment, work safety and overall work conditions. It also has high demand for talent in our industry and there is a risk of not attracting the right required talent if the work environment and the condition do not meet the high standards.     Anti-corruption and bribery: The Group is has invested to develop systems for transparently reviewing invoices and implemented a ven-dor and property specific approval policy and workflows to mitigate any risks related to expenses. The group has established an Anti-corruption policy were employees and business partners are not allowed to receive gifts from suppliers larger than DKK 500. In connec-tion with the ongoing controlling of employees, the Group has strict guidelines on only paying bills according to legal documents with documented expenses, and that prices are benchmarked against usual costs. The IT systems for invoice payments have been further enhanced to minimise manual invoices. No corruption has been detected in 2024 an we also expect in 2025. The zero-tolerance policy requirement within the company is exposed to the external vendor’s own stringent implantation of similar approach and could expose the company to unwarranted actions outside company’s control.</mrv:StatementOfCorporateSocialResponsibility>
   <mrv:StatementOfPolicyForDataEthics contextRef="ctx-1" id="f1__s10__8__33" xml:lang="en">Data ethics: The Park Street Group does not have a formalized policy on data ethics. Park Street only processes data for business pur-poses. Park Street does not make use of new technologies such as artificial intelligence, advanced algorithms, monitoring and the like. Data processed in Park Street is not made available to third parties. Should there be a desire to make data available to third parties, it should be approved by the company's top management. The Park Street Group complies with applicable legislation for the processing of personal data. As a rule, the Group does not process personal data, apart from what relates to employee data.</mrv:StatementOfPolicyForDataEthics>
   <mrv:LinkToCorporateGovernanceReport contextRef="ctx-1" id="f1__s10__8__34">www.psnas.com/index.php/corporate-governance-statement/</mrv:LinkToCorporateGovernanceReport>
   <mrv:StatementOfTheDiversityPolicies contextRef="ctx-1" id="f1__s10__8__35" xml:lang="en">Statutory report on diversity in management Since the number of employees in the Group is less than 50, Park Street is not required to develop policies or targetsetting to increase the pro-portsion of under-represented gender in the Group's other management levels. Group’s overall policy is to employ or promote the best suitable candidates no matter of gender. Park Street A/S had fewer than 50 employees from 1 January to 31 December 2024, and is therefore not obligated to establish and report on a policy or targetsetting for increasing the underrepresented gender in other management layers. The company's board currently consists of 5 members. </mrv:StatementOfTheDiversityPolicies>
   <sob:StatementByExecutiveAndSupervisoryBoards contextRef="ctx-1" id="f1__s10__8__38" xml:lang="en">The Board of Directors and Management have today considered and adopted the Annual Report of Park Street A/s for the financial year 1 January – 31 December  2024.  The Consolidated Financial Statements and the Parent Company Financial Statements have been prepared in accordance with IFRS Accounting Standardsas adopted by the EU and further requirements in the Danish Financial Statements Act. Management’s Review has been prepared in accordance with the Danish Financial Statements Act. In our opinion, the Consolidated Financial Statements and the Parent Company Financial Statements give a true and fair view of the financial position at 31 December 2024 of the Group and the Parent Company and of the results of the Group and Parent Company operations and cash flows for 2024. In our opinion, Management’s Review includes a fair view of the development in the operations and financial circumstances of the Group and the Parent Company, of the results for the year and of the financial position of the Group and the Parent Company as well as a description of the most significant risks and elements of uncertainty, which the Group and the Parent Company are facing. In our opinion, the annual report of Park Street A/S for the financial year 1 January to 31 December  2024 with the file name 213800VGJC18MRKMZC33-2024-12-31-en.zip is prepared, in all material respects, in compliance with the ESEF Regulation. We recommend that the Annual Report be adopted at the Annual General Meeting.</sob:StatementByExecutiveAndSupervisoryBoards>
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   <sob:DateOfApprovalOfAnnualReport contextRef="ctx-1" id="f1__s10__8__40">2025-04-04</sob:DateOfApprovalOfAnnualReport>
   <cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="ctx-27" id="f1__s10__8__41" xml:lang="en">Pradeep Pattem</cmn:NameAndSurnameOfMemberOfExecutiveBoard>
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   <cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-30" id="f1__s10__8__46" xml:lang="en">Ohene Aku Kwapong</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
   <cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="ctx-29" id="f1__s10__8__45" xml:lang="en">Claes Peter Rading</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
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   <arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements contextRef="ctx-1" id="f1__s10__8__50" xml:lang="en">To the shareholders of Park Street A/S</arr:AddresseeOfAuditorsReportOnAuditedFinancialStatements>
   <arr:OpinionOnAuditedFinancialStatements contextRef="ctx-1" id="f1__s10__8__51" xml:lang="en">Our opinion In our opinion, the Consolidated Financial Statements and the Parent Company Financial Statements give a true and fair view of the Group’s and the Parent Company’s financial position at 31 December 2024 and of the results of the Group’s and the Parent Company’s operations and cash flows for the financial year 1 January to 31 December 2024 in accord-ance with IFRS Accounting Standards as adopted by the EU and further requirements in the Danish Financial State-ments Act. Our opinion is consistent with our Auditor’s Long-form Report to the Audit Committee and the Board of Directors. What we have audited The Consolidated Financial Statements and Parent Company Financial Statements of Park Street A/S for the financial year 1 January to 31 December 2024 comprise income statement and statement of comprehensive income, balance sheet, statement of equity, statement of cash flow and notes, including material accounting policy information for the Group as well as for the Parent Company. Collectively referred to as the “Financial Statements”.</arr:OpinionOnAuditedFinancialStatements>
   <arr:DescriptionOfQualificationsOfAuditedFinancialStatements contextRef="ctx-1" id="f1__s10__8__52" xml:lang="en">Basis for opinion We conducted our audit in accordance with International Standards on Auditing (ISAs) and the additional requirements applicable in Denmark. Our responsibilities under those standards and requirements are further described in the Audi-tor’s responsibilities for the audit of the Financial Statements section of our report.  We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Independence We are independent of the Group in accordance with the International Ethics Standards Board for Accountants’ Interna-tional Code of Ethics for Professional Accountants (IESBA Code) and the additional ethical requirements applicable in Denmark. We have also fulfilled our other ethical responsibilities in accordance with these requirements and the IESBA Code. To the best of our knowledge and belief, prohibited non-audit services referred to in Article 5(1) of Regulation (EU) No 537/2014 were not provided.  Appointment We were first appointed auditors of Park Street A/S on 27 April 2017 for the financial year 2017. We have been reap-pointed annually by shareholder resolution for a total period of uninterrupted engagement of 8 years including the finan-cial year 2024.</arr:DescriptionOfQualificationsOfAuditedFinancialStatements>
   <arr:KeyAuditMattersAudit contextRef="ctx-1" id="f1__s10__8__53" xml:lang="en">Key audit matters Key audit matters are those matters that, in our professional judgement, were of most significance in our audit of the Financial Statements for 2024.These matters were addressed in the context of our audit of the Financial Statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters. Key audit matter Valuation of investment properties and domicile property The Group owns a portfolio of investment properties that are valued at fair value and onedomicile property that are revalued to fair value at 31 December 2024. Valuation of investment properties and domi-cile property at fair value contains significant estimates based on significant assumptions, where even minor changes in the assumptionscan have a significant effect on the fair value of the properties. Management has used the capitalisation method to determine the fair value. The model is described in note 1.2, with market rent and yield being the significant assumptions. Management has obtained valuations from an external valuer to support the fair value deter-mined by Management for all significant prop-erties; including the assumptions used, with market rent and yield being the significant assumptions. We focused on this area as valuation of in-vestment properties and domicile property at fair value is based on significant estimates which are subjective and have a high degree of estimation uncertainty. Refer to note 1.2, 9, 14 and 15. How our audit addressed the key audit matter We performed risk assessment procedures with the purpose of achieving an understanding of procedures and relevant controls relating to valuation of investment properties and domicile property. In respect of controls, we assessed whether these were designed and implemented effectively to address the risk of material misstatement. We assessed the method used by management to measure the fair value of investment properties and domicile property. We verified on a sample basis the accuracy of data used. We assessed and challenged the assumptions applied, us-ing our knowledge of the real estate market and professional scepticism.   We assessed the competencies and independence of exter-nal valuer used by Management. We compared the fair val-ues determined by the Management with the external valu-er’s assessments. Furthermore, we assessed the appropriateness of disclo-sures.</arr:KeyAuditMattersAudit>
   <arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements contextRef="ctx-1" id="f1__s10__8__54" xml:lang="en">Statement on Management’s ReviewManagement is responsible for Management’s Review. Our  opinion on the Financial Statements does not cover Management’s Review, and we do not express any form of assurance conclusion thereon. In connection with our audit of the Financial Statements, our responsibility is to read Management’s Review and, in do-ing so, consider whether Management’s Review is materially inconsistent with the Financial Statements or our knowledge obtained in the audit, or otherwise appears to be materially misstated.  Moreover, we considered whether Management’s Review includes the disclosures required by the Danish Financial Statements Act.  Based on the work we have performed, in our view, Management’s Review is in accordance with the Consolidated Fi-nancial Statements and the Parent Company Financial Statements and has been prepared in accordance with the re-quirements of the Danish Financial Statements Act. We did not identify any material misstatement in Management’s Review.</arr:StatementOnManagementsReviewAuditorsReportOnAuditedFinancialStatements>
   <arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements contextRef="ctx-1" id="f1__s10__8__55" xml:lang="en">Management’s responsibilities for the Financial Statements Management is responsible for the preparation of consolidated financial statements and parent company financial statements that give a true and fair view in accordance with IFRS Accounting Standards as adopted by the EU and fur-ther requirements in the Danish Financial Statements Act, and for such internal control as Management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the Financial Statements, Management is responsible for assessing the Group’s and the Parent Company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless Management either intends to liquidate the Group or the Parent Company or to cease operations, or has no realistic alternative but to do so.</arr:StatementOfExecutiveAndSupervisoryBoardsResponsibilityForFinancialStatements>
   <arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed contextRef="ctx-1" id="f1__s10__8__56" xml:lang="en">Auditor’s responsibilities for the audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the Financial Statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reason-able assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs and the additional requirements applicable in Denmark will always detect a material misstatement when it exists. Misstate-ments can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Financial Statements. As part of an audit in accordance with ISAs and the additional requirements applicable in Denmark, we exercise profes-sional judgement and maintain professional scepticism throughout the audit. We also: •  Identify and assess the risks of material misstatement of the Financial Statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and ap-propriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresen-tations, or the override of internal control. •  Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appro-priate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Group’s and the Parent Company’s internal control. •  Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by Management. •  Conclude on the appropriateness of Management’s use of the going concern basis of accounting and based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast signifi-cant doubt on the Group’s and the Parent Company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the Financial Statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Group or the Parent Company to cease to continue as a going concern. Evaluate the overall presentation, structure and content of the Financial Statements, including the disclosures, and whether the Financial Statements represent the underlying transactions and events in a manner that gives a true and fair view. Plan and perform the group audit to obtain sufficient appropriate audit evidence regarding the financial information of the entities or business units within the group as a basis for forming an opinion on the Consolidated Financial Statements and the Parent Company Financial Statements. We are responsible for the direction, supervision and review of the audit work performed for purposes of the group audit. We remain solely responsible for our audit opin-ion.  We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. We also provide those charged with governance with a statement that we have complied with relevant ethical require-ments regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence and, where applicable, actions taken to eliminate threats or safeguards applied. From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the Financial Statements of the current period and are therefore the key audit matters. We describe these matters in our auditor’s report unless law or regulation precludes public disclosure about the matter.</arr:StatementOfAuditorsResponsibilityForAuditAndAuditPerformed>
   <arr:AuditorsReportOnXbrlTagging contextRef="ctx-1" id="f1__s10__8__57" xml:lang="en">Report on compliance with the ESEF RegulationAs part of our audit of the Financial Statements we performed procedures to express an opinion on whether the annual report of Park Street A/S for the financial year 1 January to 31 December 2024 with the filename 213800VGJC18MRKMZC33-2024-12-31-en.zip is prepared, in all material respects, in compliance with the Commission Delegated Regulation (EU) 2019/815 on the European Single Electronic Format (ESEF Regulation) which includes re-quirements related to the preparation of the annual report in XHTML format and iXBRL tagging of the Consolidated Fi-nancial Statements including notes. Management is responsible for preparing an annual report that complies with the ESEF Regulation. This responsibility includes: The preparing of the annual report in XHTML format; The selection and application of appropriate iXBRL tags, including extensions to the ESEF taxonomy and the an-choring thereof to elements in the taxonomy, for all financial information required to be tagged using judgement where necessary; Ensuring consistency between iXBRL tagged data and the Consolidated Financial Statements presented in human-readable format; and For such internal control as Management determines necessary to enable the preparation of an annual report that is compliant with the ESEF Regulation. Our responsibility is to obtain reasonable assurance on whether the annual report is prepared, in all material respects, in compliance with the ESEF Regulation based on the evidence we have obtained, and to issue a report that includes our opinion. The nature, timing and extent of procedures selected depend on the auditor’s judgement, including the assess-ment of the risks of material departures from the requirements set out in the ESEF Regulation, whether due to fraud or error. The procedures include: Testing whether the annual report is prepared in XHTML format; Obtaining an understanding of the company’s iXBRL tagging process and of internal control over the tagging pro-cess; Evaluating the completeness of the iXBRL tagging of the Consolidated Financial Statements including notes; Evaluating the appropriateness of the company’s use of iXBRL elements selected from the ESEF taxonomy and the creation of extension elements where no suitable element in the ESEF taxonomy has been identified;  Evaluating the use of anchoring of extension elements to elements in the ESEF taxonomy; and Reconciling the iXBRL tagged data with the audited Consolidated Financial Statements. In our opinion, the annual report of Park Street A/S for the financial year 1 January to 31 December 2024 with the file name 213800VGJC18MRKMZC33-2024-12-31-en.zip is prepared, in all material respects, in compliance with the ESEF Regulation.</arr:AuditorsReportOnXbrlTagging>
   <arr:SignatureOfAuditorsPlace contextRef="ctx-1" id="f1__s10__8__58" xml:lang="en">Hellerup</arr:SignatureOfAuditorsPlace>
   <arr:SignatureOfAuditorsDate contextRef="ctx-1" id="f1__s10__8__59">2025-04-04</arr:SignatureOfAuditorsDate>
   <cmn:NameOfAuditFirm contextRef="ctx-34" id="f1__s10__8__61" xml:lang="en">PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab</cmn:NameOfAuditFirm>
   <cmn:NameOfAuditFirm contextRef="ctx-33" id="f1__s10__8__60" xml:lang="en">PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab</cmn:NameOfAuditFirm>
   <cmn:IdentificationNumberCvrOfAuditFirm contextRef="ctx-33" id="f1__s10__8__62">33771231</cmn:IdentificationNumberCvrOfAuditFirm>
   <cmn:IdentificationNumberCvrOfAuditFirm contextRef="ctx-34" id="f1__s10__8__63">33771231</cmn:IdentificationNumberCvrOfAuditFirm>
   <cmn:NameAndSurnameOfAuditor contextRef="ctx-33" id="f1__s10__8__64" xml:lang="en">Torben Jensen</cmn:NameAndSurnameOfAuditor>
   <cmn:NameAndSurnameOfAuditor contextRef="ctx-34" id="f1__s10__8__67" xml:lang="en">Jacob Dannefer</cmn:NameAndSurnameOfAuditor>
   <cmn:DescriptionOfAuditor contextRef="ctx-33" id="f1__s10__8__65" xml:lang="en">State Authorised Public Accountant</cmn:DescriptionOfAuditor>
   <cmn:IdentificationNumberOfAuditor contextRef="ctx-33" id="f1__s10__8__66">mne18651</cmn:IdentificationNumberOfAuditor>
   <cmn:DescriptionOfAuditor contextRef="ctx-34" id="f1__s10__8__68" xml:lang="en">State Authorised Public Accountant</cmn:DescriptionOfAuditor>
   <cmn:IdentificationNumberOfAuditor contextRef="ctx-34" id="f1__s10__8__69">mne47886</cmn:IdentificationNumberOfAuditor>
   <fsa:AverageNumberOfEmployees contextRef="ctx-1"
                                 decimals="0"
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                                 unitRef="pure">18</fsa:AverageNumberOfEmployees>
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                                 decimals="0"
                                 id="f1__s10__9__71"
                                 unitRef="pure">22</fsa:AverageNumberOfEmployees>
   <gsd:InformationOnTypeOfSubmittedReport contextRef="ctx-1" id="f1__s1__72__15">Annual report</gsd:InformationOnTypeOfSubmittedReport>
   <cmn:TypeOfAuditorAssistance contextRef="ctx-1" id="f1__s1__72__16">Auditor's report on audited financial statements</cmn:TypeOfAuditorAssistance>
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   <gsd:ReportingPeriodStartDate contextRef="ctx-1" id="f1__s1__72__20">2024-01-01</gsd:ReportingPeriodStartDate>
   <gsd:ReportingPeriodEndDate contextRef="ctx-1" id="f1__s1__72__21">2024-12-31</gsd:ReportingPeriodEndDate>
   <gsd:PrecedingReportingPeriodStartDate contextRef="ctx-1" id="f1__s1__72__22">2023-01-01</gsd:PrecedingReportingPeriodStartDate>
   <gsd:PredingReportingPeriodEndDate contextRef="ctx-1" id="f1__s1__72__23">2023-12-31</gsd:PredingReportingPeriodEndDate>
   <fsa:ClassOfReportingEntity contextRef="ctx-1" id="f1__s1__72__43">Reporting class D</fsa:ClassOfReportingEntity>
   <arr:TypeOfModifiedOpinionOnAuditedFinancialStatements contextRef="ctx-1" id="f1__s1__72__47">Opinion</arr:TypeOfModifiedOpinionOnAuditedFinancialStatements>
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