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General information

4

Contacts

1

Industries

Jah

VAT liability

25

Annual reports

Unsubmitted declarations

??
???

Credit rating

45

Tax data

1.7K€

Tax debts

3

Related persons

0

Holdings in companies

Statistics

6

Summary of reports

0

Licenses

5

Regulations

0

Real estate

0

TTJA decisions

0

Court decisions

0

Official announcements

4

Public transactions

0

.ee domains

Enforcement proceedings

Payment orders

osaühing Top-Kudum

Legal form:
Private limited company
Registry code:
10243838
VAT no.:
EE100044270
Fiscal-year period:
01.01 - 31.12
Established:
08.08.1997 (28)
Capital:
2 556 EUR
Address:
Ujula tn 1a, Tartu linn, Tartu linn, Tartu maakond, 51008
Status:
Registered
Contacts
Industries
VAT liability
Start End
EE10004427001.07.1998
Annual reports
Aggregate data
Period Submitted
202501.01.2025 - 31.12.2025Due date 30.06.2026
202401.01.2024 - 31.12.202430.06.2025Valid
202301.01.2023 - 31.12.202314.06.2024Valid
Unsubmitted declarations
No unsubmitted declarations found

No unsubmitted declarations as of 04.06.2026.

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???
Credit rating

Hidden

Credit rating is based on company financial data and payment behavior. detailed analysis available to regia+ users.

020406080100
? Risk factors
? Strengths
View summary
1.7K€

Tax debt

Unsubmitted reports

Unsubmitted declarations

0

Court decisions

0

Official announcements

0

TTJA decisions

0

Real estate

0

.ee domains

0

Licenses

10

Regulations

4

Public transactions

0

Holdings in companies

Enforcement proceedings

Payment orders

Tax data
State taxes Labour taxes Taxable turnover Employees
2026 Q16 171 €4 456 €
22 719 €28.3%
6
Kokku 2026:6 171 €4 456 €
22 719 €
2025 Q47 169 €6 279 €
31 695 €83.5%
6
2025 Q34 555 €4 320 €
17 275 €8.9%
6
2025 Q25 713 €5 335 €
18 955 €7.4%
6
2025 Q17 357 €6 689 €
17 642 €42.5%
6
Kokku 2025:24 794 €22 623 €
85 567 €3.0%
Tax debts
Amount Deferred Disputed
Social tax1 563,32 €1 563,32 €0,00 €
Income tax in special cases18,89 €18,89 €0,00 €
Withheld income tax86,82 €86,82 €0,00 €
Total1 669,03 €1 669,03 €0,00 €

Representatives
Name
Personal ID code
Date of birth
Role
Start
End
Irja Lembra47505XXXXXX02.05.1975 (51)Board member29.10.2009-
2 inactive record hidden, extended access to the information portal is required to view history!
Shareholders
Name
Personal ID code
Date of birth
Role
Share
%
Type
Start
End
Irja Lembra47505XXXXXX02.05.1975 (51)Shareholder2 556,00 EUR100Sole ownership01.09.2023-
6 inactive record hidden, extended access to the information portal is required to view history!
Other persons
Name
Personal ID code
Date of birth
Role
Start
End
Eha-Mai Ehte--Founder08.08.1997-
Ilve Olveti--Founder08.08.1997-
Ultimate beneficial owners
Name
Personal ID code
Date of birth
Role
Start
End
Irja Lembra47505XXXXXX02.05.1975 (51)Direct holding05.09.2018-
Holdings in companies
No holdings in companies found

Company has no holdings in other companies

2026 Q1
Turnover
Amount
22 719 €
Monthly average
7 573 €
Per employee
1 262 €
Equity ratio
296,28%
Labour taxes
Turnover ratio
19,61%
Tax ratio
72,21%
Monthly average
1 485 €
Per employee
248 €
State taxes
Monthly average
2 057 €
Turnover ratio
27,16%
Estimated salary
Gross salary
659 €
Net salary
634 €

Aggregate data
2024 2023 2022 2021 2020
Current assets41 658 €12.4%37 055 €5.7%39 281 €7.1%42 283 €1.2%42 788 €12.4%
Non-current assets-----
Total assets41 658 €12.4%37 055 €5.7%39 281 €7.1%42 283 €1.2%42 788 €12.2%
Financial ratios
 2024  2023  2022  2021  2020
Profit and cash flow
EBITDA - - - - -
Liquidity
Current ratio Z.I B.S A.S 1.3 1.2
Quick ratio Q.K W.V L.R 0.3 0.1
To view all financial ratios, you need to subscribe to extended access to the info portal!
Licences & notices
No licenses and notices found

Company has no active licenses and business activity notices

Regulations
Regulations
Regulation no.
Date
Type
Deadline
Status
Ä 20007077 / 1101.09.2023Entry - Amendment entryEntered into force (01.09.2023)
Ä 20007077 / 1023.08.2023Entry - Amendment entry under NSPA § 595¹ (1)Entered into force (23.08.2023)
Ä 20007077 / 913.02.2018Entry - Amendment entryEntered into force (13.02.2018)
Ä 20007077 / 818.01.2018Entry - Amendment entryEntered into force (18.01.2018)
Ä 20007077 / 703.12.2017Entry - Amendment entryEntered into force (03.12.2017)

Real estate
No real estate found

Company has no real estate

Consumer Disputes Committee decisions
No consumer dispute committee decisions found

Company has not been issued consumer dispute committee decisions

Official announcements
No official announcements found

Company has no issued official announcements

Public transactions
Public transactions
Date
Party
Amount
Classification
13.09.2023Sihtasutus Teater Vanemuine138.00 €
Received
OPERATING EXPENSES
Theatres
21.12.2021Riigikantselei2 460.00 €
Received
PERSONNEL EXPENSES
Central-government executive and legislative bodies
23.11.2021Riigikantselei2 580.00 €
Received
PERSONNEL EXPENSES
Central-government executive and legislative bodies
05.03.2021Tallinna Kesklinna Valitsus339.48 €
Received
OPERATING EXPENSES
Municipal government
.ee domains
No domains found

Company has no valid .ee domains

Enforcement proceedings
No enforcement proceedings found

Company has no active debts with bailiffs

Payment orders
No payment orders found

Company has no court-ordered payment orders