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Osaühing Jaruska

Legal form:

Private limited company

Registry code:

10927867

VAT no.:

EE100832657

Fiscal-year period:

01.01 - 31.12

Established:

23.05.2003 (23)

Capital:

15 000 EUR

Address:

Kivi tn 7, Tudu alevik, Vinni vald, Lääne-Viru maakond, 46606

Status:

Registered

Contacts

Email:

info@lemmaku.ee

Phone:

+372 53302385

Industries

ACCOMMODATION AND FOOD SERVICE
Accommodation
Holiday and other short-stay accommodation
55202 - Holiday houses
OTHER SERVICE ACTIVITIES
Service activities
Other service activities
9699 - Other services n.e.c.

VAT liability

	Start	End
EE100832657	02.06.2003

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	26.06.2025	Valid
2023	01.01.2023 - 31.12.2023	28.06.2024	Valid
2022	01.01.2022 - 31.12.2022	30.06.2023	Valid
2021	01.01.2021 - 31.12.2021	04.10.2022	Valid
2020	01.01.2020 - 31.12.2020	01.05.2022	Valid
2019	01.01.2019 - 31.12.2019	31.10.2020	Valid
2018	01.01.2018 - 31.12.2018	03.06.2020	Valid
2017	01.01.2017 - 31.12.2017	02.07.2018	Valid
2016	01.01.2016 - 31.12.2016	03.08.2017	Valid
2015	01.01.2015 - 31.12.2015	13.09.2016	Valid
2014	01.01.2014 - 31.12.2014	27.03.2016	Valid
2013	01.01.2013 - 31.12.2013	11.06.2014	Valid
2012	01.01.2012 - 31.12.2012	22.05.2013	Valid
2011	01.01.2011 - 31.12.2011	01.02.2012	Valid
2010	01.01.2010 - 31.12.2010	02.09.2011	Valid
2009	01.01.2009 - 31.12.2009	29.08.2011	Valid
2008	01.01.2008 - 31.12.2008	15.01.2010	Valid
2007	01.01.2007 - 31.12.2007	17.10.2008	Valid
2006	01.01.2006 - 31.12.2006	05.11.2007	Valid
2005	01.01.2005 - 31.12.2005	14.11.2006	Valid
2004	01.01.2004 - 31.12.2004	19.12.2005	Valid
2003	23.05.2003 - 31.12.2003	30.06.2004	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 04.06.2026.

???

Credit rating

Hidden

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	324 €	0 €	1 774 €138.8%	-
Kokku 2026:	324 €	0 €	1 774 €
2025 Q4	0 €	0 €	743 €13.8%	-
2025 Q3	58 €	0 €	653 €37.1%	-
2025 Q2	12 €	0 €	1 038 €23.2%	-
2025 Q1	143 €	0 €	1 351 €19.6%	-
Kokku 2025:	213 €	0 €	3 785 €64.5%
2024 Q4	81 €	0 €	1 130 €83.1%	-
2024 Q3	1 238 €	0 €	6 706 €270.7%	-
2024 Q2	276 €	0 €	1 809 €79.3%	-
2024 Q1	0 €	0 €	1 009 €92.4%	-
Kokku 2024:	1 595 €	0 €	10 654 €47.1%
2023 Q4	0 €	0 €	525 €81.6%	-
2023 Q3	0 €	0 €	2 846 €1 614.4%	-
2023 Q2	0 €	0 €	166 €99.0%	-
2023 Q1	89 €	0 €	16 621 €892.2%	-
Kokku 2023:	89 €	0 €	20 157 €501.8%
2022 Q4	0 €	0 €	1 675 €21.0%	-
2022 Q3	0 €	0 €	1 384 €2 668.2%	-
2022 Q2	0 €	50 €	50 €79.2%	-
2022 Q1	0 €	0 €	240 €66.6%	-
Kokku 2022:	0 €	50 €	3 349 €74.8%
2021 Q4	132 €	0 €	718 €10.1%	-
2021 Q3	27 €	0 €	798 €	-
2021 Q2	32 €	0 €	0 €100.0%	-
2021 Q1	40 €	0 €	400 €91.8%	-
Kokku 2021:	231 €	0 €	1 916 €89.5%
2020 Q4	691 €	0 €	4 866 €31.4%	-
2020 Q3	594 €	219 €	3 702 €12.5%	-
2020 Q2	1 092 €	571 €	4 232 €21.6%	-
2020 Q1	1 353 €	656 €	5 400 €3.4%	2
Kokku 2020:	3 729 €	1 446 €	18 200 €41.1%
2019 Q4	583 €	310 €	5 224 €32.6%	2
2019 Q3	1 321 €	582 €	7 745 €14.5%	2
2019 Q2	1 259 €	582 €	9 063 €2.0%	2
2019 Q1	1 791 €	575 €	8 884 €28.2%	2
Kokku 2019:	4 954 €	2 049 €	30 916 €66.9%
2018 Q4	1 618 €	561 €	6 932 €82.5%	2
2018 Q3	3 773 €	663 €	39 510 €8.3%	2
2018 Q2	6 530 €	680 €	43 064 €1 000.8%	2
2018 Q1	1 175 €	696 €	3 912 €74.5%	2
Kokku 2018:	13 096 €	2 600 €	93 418 €2 480.6%
2017 Q4	908 €	742 €	2 242 €62.7%	2
2017 Q3	997 €	1 038 €	1 378 €	2
2017 Q2	0 €	778 €	0 €	2
2017 Q1	1 152 €	1 069 €	0 €100.0%	2
Kokku 2017:	3 057 €	3 627 €	3 620 €85.5%
2016 Q4	1 256 €	993 €	6 335 €2.9%	2
2016 Q3	942 €	1 023 €	6 527 €17.0%	2
2016 Q2	3 358 €	874 €	5 577 €14.4%	2
2016 Q1	10 496 €	1 021 €	6 513 €41.7%	2
Kokku 2016:	16 052 €	3 911 €	24 952 €52.6%
2015 Q4	957 €	777 €	11 177 €23.1%	2
2015 Q3	-1 212 €	631 €	9 078 €46.3%	2
2015 Q2	1 215 €	1 176 €	16 903 €9.5%	2
2015 Q1	1 110 €	1 074 €	15 441 €	2
Kokku 2015:	2 070 €	3 658 €	52 599 €

Revenue by industry

	2022	2023	2024
Holiday houses	3 069 €	2 495 €	3 402 €
Other services n.e.c.	240 €	1 842 €	799 €

Tax debts

No tax debt found

No tax debt as of 04.06.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Kaldi Roost	36705XXXXXX	10.05.1967 (59)	Board member	23.05.2003	-
Signe Roost	47202XXXXXX	16.02.1972 (54)	Board member	23.05.2003	-

1 - 2 / 2 rows

Shareholders

Name	Personal ID code	Date of birth	Role	Share	%	Type	Start	End
Kaldi Roost	36705XXXXXX	10.05.1967 (59)	Shareholder	7 000,00 EUR	46,67	Sole ownership	02.09.2023	-
Signe Roost	47202XXXXXX	16.02.1972 (54)	Shareholder	8 000,00 EUR	53,33	Sole ownership	02.09.2023	-

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

1 - 2 / 2 rows

Other persons

Name	Personal ID code	Date of birth	Role	Start	End
Kaldi Roost	36705XXXXXX	10.05.1967 (59)	Founder	23.05.2003	-
Signe Roost	47202XXXXXX	16.02.1972 (54)	Founder	23.05.2003	-

1 - 2 / 2 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Kaldi Roost	36705XXXXXX	10.05.1967 (59)	Direct holding	24.10.2018	-
Signe Roost	47202XXXXXX	16.02.1972 (54)	Direct holding	24.10.2018	-

1 - 2 / 2 rows

Holdings in companies

No holdings in companies found

Company has no holdings in other companies

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

2026 Q1

Turnover

Amount

1 774 €

Monthly average

591 €

Per employee

0 €

Equity ratio

3,94%

Labour taxes

Turnover ratio

0,00%

Tax ratio

0,00%

Monthly average

0 €

Per employee

0 €

State taxes

Monthly average

108 €

Turnover ratio

18,26%

Estimated salary

Gross salary

0 €

Net salary

0 €

Aggregate data

	2024	2023	2022	2021	2020	2019
Current assets	3 709 €715.2%	455 €11.0%	511 €37.0%	373 €62.2%	986 €84.8%	6 489 €
Non-current assets	158 356 €17.7%	192 486 €1.8%	195 982 €0.5%	194 980 €8.5%	213 143 €7.8%	231 209 €
Total assets	162 065 €16.0%	192 941 €1.8%	196 493 €0.6%	195 353 €8.8%	214 129 €9.9%	237 698 €
Short-term liabilities	47 586 €0.2%	47 474 €72.9%	27 453 €1 166.3%	2 168 €2 679.5%	78 €99.0%	7 492 €
Long-term liabilities	-	-	-	-	-	-
Total liabilities	47 586 €0.2%	47 474 €72.9%	27 453 €1 166.3%	2 168 €2 679.5%	78 €99.0%	7 492 €
Share or stock capital	15 000 €	15 000 €	15 000 €	15 000 €	15 000 €	15 000 €
Retained earnings	130 467 €15.3%	154 040 €13.6%	178 185 €10.5%	199 051 €7.5%	215 206 €63.2%	131 902 €
Net profit	-30 988 €31.5%	-23 573 €2.4%	-24 145 €15.7%	-20 866 €29.2%	-16 155 €119.4%	83 304 €
Equity	114 479 €21.3%	145 467 €13.9%	169 040 €12.5%	193 185 €9.7%	214 051 €7.0%	230 206 €
Turnover	4 201 €3.1%	4 337 €31.1%	3 309 €88.4%	1 756 €89.5%	16 800 €45.7%	30 917 €
Profit margin	-737.63%35.7%	-543.53%25.5%	-729.68%38.6%	-1 188.27%1 135.7%	-96.16%135.7%	269.44%

Financial ratios

	2024	2023	2022	2021	2020
Profit and cash flow
EBITDA	-D YFX	-C YWT	-H LVX	-2 703	2 826
Liquidity
Current ratio	V.D	D.W	F.K	0.2	12.6
Quick ratio	C.S	C.A	-B.F	-0.7	-12.5
Cash ratio	X.R	H.M	P.M	0.0	11.9
Efficiency
Days sales outstanding (dso)	MS.Z	ST.Q	JE.C	40.4	32.2
Asset turnover	R.U	P.U	F.A	0.0	0.1
Structure
Debt ratio	U.R	A.V	M.G	0.0	0.0
Profitability
Operating margin	-TLI.Q%	-OUG.V%	-WDY.F%	-1 188.3%	-96.2%
Net profit margin	-IAA.E%	-WQB.N%	-MHG.X%	-1 188.3%	-96.2%
Return on assets (roa)	-MO.L%	-EW.E%	-RW.U%	-10.2%	-7.2%
Return on equity (roe)	-MF.G%	-TU.A%	-LO.J%	-10.8%	-7.5%

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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	Deadline	Status
Ä 40015124 / 6	02.09.2023	Entry - Amendment entry		Entered into force (02.09.2023)
Ä 40015124 / 5	19.01.2018	Entry - Amendment entry		Entered into force (19.01.2018)
Ä 40015124 / 4	05.12.2017	Entry - Amendment entry		Entered into force (05.12.2017)
Ä 40015124 / M6	08.03.2016	Warning for deletion from register – annual report not filed	09.09.2016	Deficiencies remedied (27.03.2016)
Ä 40015124 / 3	14.09.2011	Entry - Amendment entry		Entered into force (14.09.2011)

1 - 5 / 12 rows

Real estate

No real estate found

Company has no real estate

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

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

Date	Party	Amount	Classification
09.10.2023	Siseministeeriumi infotehnoloogia- ja arenduskeskus	140.00 € Received	PERSONNEL EXPENSES Other public order and safety, incl. administration
31.05.2023	Pärnu Linnaorkester	139.20 € Received	OPERATING EXPENSES Music

1 - 2 / 2 rows

.ee domains

Domain	Status	Registered	Expires	End
lemmaku.ee	Active	08.04.2011	09.04.2027	-

1 - 1 / 1 rows

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