Activities of qualified auditors, certified accountants, auditing firms and firms of licensed public accountants
Cepton GmbHLiquidated
80539 München, DEUMaster Data
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Management activities of other holding companiesManagement activities of other holding companiesWZ 70.10.3PrimaryBusiness and other management consultancy activitiesBusiness and other management consultancy activitiesWZ 70.20.0Computer consultancy activitiesComputer consultancy activitiesWZ 62.20.1
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| Name | Role |
|---|---|
Michael C. Dr. Müller since 2/1/2006 | Managing Director |
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Cepton GmbHMünchenJahresabschluss zum Geschäftsjahr vom 01.01.2012 bis zum 31.12.2012BilanzAKTIVA
ANHANG für das Geschäftsjahr 20121. Allgemeine Angaben zum Jahresabschluss Die CEPTON GmbH - im Folgenden auch kurz "Gesellschaft" oder "GmbH" genannt - weist zum Abschlussstichtag die Größenmerkmale einer kleinen GmbH iSv § 267 Abs. 1 HGB auf. Die Gesellschaft nimmt für die Offenlegung die größenabhängigen Erleichterungen der §§ 266 Abs. 1 Satz 3, § 288 bzw. 326 HGB in Anspruch. Die CEPTON GmbH hat gemäß §§ 264 Abs. 1, 267 Abs. 1 HGB zulässigerweise auf die Aufstellung eines Lageberichtes verzichtet. Die Änderungen durch das BilMoG vom 25.5.2009 werden angewandt. Das Geschäftsjahr der Gesellschaft läuft jeweils vom 01. Januar bis zum 31. Dezember. 2. Angaben zu Bilanzierungs- und Bewertungsmethoden Bilanzierung und Bewertung erfolgen nach den allgemeinen Vorschriften des Handelsgesetzbuches. Ergänzend wurden die Bestimmungen für Kapitalgesellschaften gemäß §§ 264 ff. HGB sowie die Vorschriften des GmbHG berücksichtigt. Im Einzelnen wurden folgende Bilanzierungs- und Bewertungsmethoden angewendet: Aktiva Anlagevermögen Sachanlagen sind mit Anschaffungs- oder Herstellungskosten, vermindert um planmäßige Abschreibungen bewertet. Die Nutzungsdauer der einzelnen Vermögensgegenstände ist anhand der steuerlichen AfA-Tabellen festgelegt. Umlaufvermögen Forderungen und sonstige Vermögensgegenstände sind mit dem Nennwert angesetzt. Passiva Die sonstigen Rückstellungen berücksichtigen alle erkennbaren Risiken und ungewissen Verpflichtungen und sind in Höhe ihrer voraussichtlichen Inanspruchnahme angesetzt. Alle übrigen Verbindlichkeiten sind mit dem Erfüllungsbetrag angesetzt. 3. Angaben zur Bilanz und zur Gewinn- und Verlustrechnung a) Eigenkapital Das Stammkapital beträgt € 100.000,00 und ist voll einbezahlt. Die Kapitalherabsetzung ist mit Eintragung in das Handelsregister vom 5. Dezember 2011 wirksam geworden. b) Verbindlichkeitenspiegel
4. Sonstige Angaben a) Haftungsverhältnisse Im Berichtsjahr gab es keine Verbindlichkeiten gem. § 251 HGB. b) Geschäftsführung Im Geschäftsjahr 2012 erfolgte die Geschäftsführung durch Herrn Dr. Michael C. Müller.
München, den 17. April 2013 Dr. Michael Müller |
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