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Osaühing VL & US

Legal form:

Private limited company

Registry code:

10260860

VAT no.:

EE100087693

Fiscal-year period:

01.01 - 31.12

Established:

10.09.1997 (28)

Former business names:

Aktsiaselts VL & US

Capital:

6 455 EUR

Address:

Torni tn 8, Nõmme linnaosa, Tallinn, Harju maakond, 11611

Status:

Registered

Contacts

Email:

monica.lehtpuu@gmail.com

Phone:

+372 5186646

Industries

PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES
Legal activities and accounting
Accounting, bookkeeping, auditing and tax consultancy
69202 - Accounting and tax consultancy

VAT liability

	Start	End
EE100087693	01.01.1994

Annual reports

Aggregate data

	Period	Submitted
2025	01.01.2025 - 31.12.2025	Due date 30.06.2026
2024	01.01.2024 - 31.12.2024	16.06.2025	Valid
2023	01.01.2023 - 31.12.2023	24.06.2024	Valid
2022	01.01.2022 - 31.12.2022	19.06.2023	Valid
2021	01.01.2021 - 31.12.2021	20.06.2022	Valid
2020	01.01.2020 - 31.12.2020	28.06.2021	Valid
2019	01.01.2019 - 31.12.2019	15.06.2020	Valid
2018	01.01.2018 - 31.12.2018	17.06.2019	Valid
2017	01.01.2017 - 31.12.2017	18.06.2018	Valid
2016	01.01.2016 - 31.12.2016	12.06.2017	Valid
2015	01.01.2015 - 31.12.2015	01.06.2016	Valid
2014	01.01.2014 - 31.12.2014	12.04.2015	Valid
2013	01.01.2013 - 31.12.2013	21.06.2014	Valid
2012	01.01.2012 - 31.12.2012	10.06.2013	Valid
2011	01.01.2011 - 31.12.2011	19.04.2012	Valid
2010	01.01.2010 - 31.12.2010	13.05.2011	Valid
2009	01.01.2009 - 31.12.2009	11.06.2010	Valid
2008	01.01.2008 - 31.12.2008	26.06.2009	Valid
2007	01.01.2007 - 31.12.2007	25.06.2008	Valid
2006	01.01.2006 - 31.12.2006	28.06.2007	Valid
2005	01.01.2005 - 31.12.2005	30.06.2006	Valid
2004	01.01.2004 - 31.12.2004	30.06.2005	Valid
2003	01.01.2003 - 31.12.2003	22.03.2005	Valid
2002	01.01.2002 - 31.12.2002	27.08.2003	Valid
2001	01.01.2001 - 31.12.2001	01.07.2002	Valid
2000	01.01.2000 - 31.12.2000	09.07.2001	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 03.06.2026.

???

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

020406080100

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Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q1	0 €	0 €	0 €100.0%	-
Kokku 2026:	0 €	0 €	0 €
2025 Q4	99 €	0 €	3 599 €99.9%	-
2025 Q3	189 €	0 €	1 800 €367.5%	-
2025 Q2	0 €	0 €	385 €87.2%	-
2025 Q1	557 €	123 €	3 000 €10.9%	1
Kokku 2025:	845 €	123 €	8 784 €27.0%
2024 Q4	566 €	215 €	2 704 €7.6%	1
2024 Q3	624 €	323 €	2 512 €24.5%	1
2024 Q2	521 €	323 €	3 327 €4.9%	1
2024 Q1	772 €	323 €	3 498 €66.7%	1
Kokku 2024:	2 483 €	1 184 €	12 041 €2.3%
2023 Q4	465 €	323 €	2 098 €40.2%	1
2023 Q3	795 €	323 €	3 506 €4.2%	1
2023 Q2	669 €	323 €	3 364 €20.1%	1
2023 Q1	540 €	323 €	2 802 €0.0%	1
Kokku 2023:	2 468 €	1 291 €	11 770 €1.5%
2022 Q4	407 €	323 €	2 802 €0.0%	1
2022 Q3	547 €	323 €	2 802 €20.9%	1
2022 Q2	414 €	323 €	3 544 €26.5%	1
2022 Q1	326 €	323 €	2 802 €7.3%	1
Kokku 2022:	1 694 €	1 291 €	11 950 €23.7%
2021 Q4	492 €	323 €	3 024 €3.5%	1
2021 Q3	445 €	323 €	3 135 €50.8%	1
2021 Q2	331 €	323 €	6 375 €103.3%	1
2021 Q1	538 €	323 €	3 135 €31.8%	1
Kokku 2021:	1 807 €	1 291 €	15 669 €1.0%
2020 Q4	927 €	323 €	4 595 €73.7%	1
2020 Q3	295 €	0 €	2 645 €53.0%	1
2020 Q2	452 €	56 €	5 628 €112.8%	-
2020 Q1	240 €	0 €	2 645 €0.0%	0
Kokku 2020:	1 913 €	379 €	15 513 €35.5%
2019 Q4	219 €	54 €	2 645 €7.0%	0
2019 Q3	251 €	0 €	2 845 €14.0%	0
2019 Q2	230 €	0 €	3 310 €25.1%	0
2019 Q1	245 €	0 €	2 645 €12.8%	0
Kokku 2019:	945 €	54 €	11 445 €16.4%
2018 Q4	160 €	0 €	2 345 €7.9%	0
2018 Q3	331 €	55 €	2 545 €12.1%	1
2018 Q2	305 €	0 €	2 896 €41.6%	1
2018 Q1	228 €	55 €	2 045 €17.2%	1
Kokku 2018:	1 024 €	110 €	9 831 €40.3%
2017 Q4	95 €	0 €	1 745 €69.1%	1
2017 Q3	538 €	519 €	1 032 €54.8%	1
2017 Q2	556 €	472 €	2 285 €17.5%	1
2017 Q1	247 €	110 €	1 945 €71.5%	1
Kokku 2017:	1 436 €	1 101 €	7 007 €24.2%
2016 Q4	3 419 €	3 560 €	6 814 €902.1%	1
2016 Q3	477 €	355 €	680 €9.5%	1
2016 Q2	604 €	393 €	751 €25.2%	1
2016 Q1	663 €	525 €	1 004 €66.8%	1
Kokku 2016:	5 163 €	4 833 €	9 249 €22.7%
2015 Q4	607 €	418 €	3 028 €0.0%	1
2015 Q3	620 €	418 €	3 028 €0.0%	1
2015 Q2	619 €	418 €	3 028 €5.3%	1
2015 Q1	620 €	397 €	2 875 €	1
Kokku 2015:	2 466 €	1 651 €	11 959 €

Revenue by industry

	2022	2023	2024
Accounting and tax consultancy	11 950 €	11 770 €	12 107 €

Tax debts

No tax debt found

No tax debt as of 03.06.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Monica Lehtpuu	45404XXXXXX	17.04.1954 (72)	Procurator	25.06.2019	-
Vello Lehtpuu	35204XXXXXX	09.04.1952 (74)	Board member	10.09.1997	-

1 inactive record hidden, extended access to the information portal is required to view history!

1 - 2 / 2 rows

Shareholders

Name	Personal ID code	Date of birth	Role	Share	%	Type	Start	End
Vello Lehtpuu	35204XXXXXX	09.04.1952 (74)	Shareholder	6 455,00 EUR	100	Sole ownership	01.09.2023	-

4 inactive record hidden, extended access to the information portal is required to view history!

1 - 1 / 1 rows

Other persons

Name	Personal ID code	Date of birth	Role	Start	End
Maire Otsus-Carpenter	46105XXXXXX	24.05.1961 (65)	Audit firm	28.06.2002	-

11 inactive record hidden, extended access to the information portal is required to view history!

1 - 1 / 1 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Vello Lehtpuu	35204XXXXXX	09.04.1952 (74)	Direct holding	03.09.2018	-

1 inactive record hidden, extended access to the information portal is required to view history!

1 - 1 / 1 rows

Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q1

Turnover

Amount

0 €

Monthly average

0 €

Per employee

0 €

Equity ratio

Labour taxes

Turnover ratio

0,00%

Tax ratio

0,00%

Monthly average

0 €

Per employee

0 €

State taxes

Monthly average

0 €

Turnover ratio

0,00%

Estimated salary

Gross salary

0 €

Net salary

0 €

Aggregate data

	2024	2023	2022	2021	2020	2019
Current assets	2 761 €16.8%	2 363 €51.4%	4 865 €69.4%	15 888 €73.8%	60 557 €33.0%	90 368 €
Non-current assets	9 053 €22.0%	11 613 €12.7%	13 295 €15.1%	15 651 €21.0%	19 802 €21.1%	25 106 €
Total assets	11 814 €15.5%	13 976 €23.0%	18 160 €42.4%	31 539 €60.8%	80 359 €30.4%	115 474 €
Short-term liabilities	888 €23.6%	1 162 €25.3%	1 556 €15.2%	1 834 €27.5%	1 438 €20.4%	1 806 €
Long-term liabilities	3 574 €38.2%	5 780 €39.8%	9 600 €38.5%	15 609 €72.6%	56 894 €37.3%	90 692 €
Total liabilities	4 462 €35.7%	6 942 €37.8%	11 156 €36.0%	17 443 €70.1%	58 332 €36.9%	92 498 €
Share or stock capital	6 455 €	6 455 €	6 455 €	6 455 €	6 455 €	6 455 €
Retained earnings	579 €5.5%	549 €92.8%	7 641 €50.9%	15 573 €5.7%	16 521 €19.4%	20 493 €
Net profit	318 €960.0%	30 €100.4%	-7 092 €10.6%	-7 932 €735.8%	-949 €76.1%	-3 972 €
Equity	7 352 €4.5%	7 034 €0.4%	7 004 €50.3%	14 096 €36.0%	22 027 €4.1%	22 976 €
Turnover	12 107 €2.9%	11 770 €1.5%	11 950 €23.2%	15 558 €1.2%	15 743 €37.6%	11 445 €
Profit margin	2.63%930.5%	0.25%100.4%	-59.35%16.4%	-50.98%745.8%	-6.03%82.6%	-34.71%

Financial ratios

	2024	2023	2022	2021	2020
Profit and cash flow
EBITDA	C XBB	W OVT	-I AWU	-2 425	4 348
Liquidity
Current ratio	F.H	O.A	S.C	8.7	42.1
Quick ratio	G.D	T.E	B.V	8.7	42.1
Cash ratio	S.V	I.R	W.F	8.5	41.7
Efficiency
Days sales outstanding (dso)	DL.P	LE.B	LV.M	10.4	8.2
Asset turnover	Q.O	J.X	X.S	0.3	0.2
Structure
Debt ratio	F.S	Y.A	D.I	0.6	0.7
Profitability
Operating margin	K.H%	P.O%	-ND.S%	-51.0%	-6.1%
Net profit margin	X.X%	E.A%	-DE.H%	-51.0%	-6.0%
Return on assets (roa)	W.J%	M.P%	-ZX.H%	-14.2%	-1.0%
Return on equity (roe)	H.O%	X.M%	-JTF.H%	-56.3%	-4.3%

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations

Regulation no.	Date	Type	Status
Ä 10015859 / 20	20.01.2025	Entry - Amendment entry under NSPA § 595¹ (1)	Entered into force (20.01.2025)
Ä 10015859 / 19	01.09.2023	Entry - Amendment entry	Entered into force (01.09.2023)
Ä 10015859 / 18	25.06.2019	Entry - Amendment entry	Entered into force (25.06.2019)
Ä 10015859 / 17	16.01.2018	Entry - Amendment entry	Entered into force (16.01.2018)
Ä 10015859 / 16	07.11.2017	Entry - Amendment entry	Entered into force (07.11.2017)

Osaühing VL & US

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Aggregate data

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Regulations

Real estate

No real estate found

Consumer Disputes Committee decisions

No consumer dispute committee decisions found

Official announcements

No official announcements found

Public transactions

No public transactions found

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No domains found

Enforcement proceedings

No enforcement proceedings found

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No payment orders found