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A-Kuller & Partnerid Osaühing

Legal form:

Private limited company

Registry code:

10989420

VAT no.:

EE100863833

Fiscal-year period:

01.01 - 31.12

Established:

18.11.2003 (22)

Former business names:

Osaühing WARRANTER

Capital:

2 556 EUR

Address:

Kaera tn 7-6, Põhja-Tallinna linnaosa, Tallinn, Harju maakond, 10318

Status:

Registered

E-arvete vastuvõtmine:

Arvekeskus

Contacts

Email:

akuller4@gmail.com

Phone:

+372 55512104

Industries

TRANSPORTATION AND STORAGE
Postal and courier services
53201 - Other postal and courier services
PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES
Activities of head offices and management consultancy activities
70201 - Business and other management consultancy
ADMINISTRATIVE AND SUPPORT SERVICE ACTIVITIES
Landscape and building maintenance
81301 - Landscape maintenance and upkeep

VAT liability

	Start	End
EE100863833	21.11.2003

Annual reports

Aggregate data

	Period	Submitted
2025	01.01.2025 - 31.12.2025	29.06.2026	Valid
2024	01.01.2024 - 31.12.2024	27.06.2025	Valid
2023	01.01.2023 - 31.12.2023	07.07.2024	Valid
2022	01.01.2022 - 31.12.2022	13.07.2023	Valid
2021	01.01.2021 - 31.12.2021	20.09.2022	Valid
2020	01.01.2020 - 31.12.2020	06.07.2021	Valid
2019	01.01.2019 - 31.12.2019	26.10.2020	Valid
2018	01.01.2018 - 31.12.2018	18.09.2019	Valid
2017	01.01.2017 - 31.12.2017	06.08.2018	Valid
2016	01.01.2016 - 31.12.2016	04.07.2017	Valid
2015	01.01.2015 - 31.12.2015	30.06.2016	Valid
2014	01.01.2014 - 31.12.2014	27.06.2015	Valid
2013	01.01.2013 - 31.12.2013	30.06.2014	Valid
2012	01.01.2012 - 31.12.2012	28.06.2013	Valid
2011	01.01.2011 - 31.12.2011	30.06.2012	Valid
2010	01.01.2010 - 31.12.2010	28.06.2011	Valid
2009	01.01.2009 - 31.12.2009	30.06.2010	Valid
2008	01.01.2008 - 31.12.2008	30.06.2009	Valid
2007	01.01.2007 - 31.12.2007	27.08.2008	Valid
2006	01.01.2006 - 31.12.2006	04.07.2007	Valid
2005	01.01.2005 - 31.12.2005	05.06.2006	Valid
2004	18.11.2003 - 31.12.2004	04.07.2005	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 22.07.2026.

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020406080100

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Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q2	4 526 €	1 888 €	22 507 €0.2%	2
2026 Q1	6 342 €	3 081 €	22 473 €5.2%	2
Kokku 2026:	10 868 €	4 969 €	44 980 €
2025 Q4	5 983 €	3 272 €	23 701 €48.2%	2
2025 Q3	3 478 €	2 413 €	15 990 €16.9%	2
2025 Q2	3 316 €	1 772 €	19 240 €8.6%	2
2025 Q1	6 014 €	4 041 €	17 713 €44.4%	2
Kokku 2025:	18 791 €	11 498 €	76 644 €13.9%
2024 Q4	9 344 €	4 367 €	31 830 €55.5%	3
2024 Q3	6 583 €	4 367 €	20 472 €4.0%	3
2024 Q2	5 506 €	3 646 €	21 317 €38.0%	3
2024 Q1	3 583 €	2 212 €	15 444 €47.5%	3
Kokku 2024:	25 016 €	14 592 €	89 063 €11.5%
2023 Q4	6 719 €	3 963 €	29 395 €49.8%	3
2023 Q3	4 854 €	3 963 €	19 624 €33.3%	3
2023 Q2	7 072 €	3 750 €	29 413 €32.7%	3
2023 Q1	6 091 €	3 846 €	22 163 €16.3%	3
Kokku 2023:	24 736 €	15 521 €	100 595 €18.3%
2022 Q4	6 468 €	3 764 €	26 494 €34.0%	3
2022 Q3	5 024 €	3 764 €	19 765 €8.9%	3
2022 Q2	5 721 €	4 254 €	21 696 €27.1%	3
2022 Q1	5 027 €	3 635 €	17 066 €19.7%	3
Kokku 2022:	22 240 €	15 417 €	85 021 €16.1%
2021 Q4	5 116 €	3 764 €	21 257 €28.3%	3
2021 Q3	4 591 €	3 764 €	16 567 €24.9%	3
2021 Q2	5 286 €	3 727 €	22 064 €65.2%	3
2021 Q1	3 911 €	3 653 €	13 357 €46.3%	3
Kokku 2021:	18 903 €	14 907 €	73 245 €12.4%
2020 Q4	6 206 €	3 653 €	24 856 €19.1%	3
2020 Q3	5 451 €	3 653 €	20 878 €14.4%	3
2020 Q2	5 245 €	3 653 €	18 246 €7.1%	3
2020 Q1	4 905 €	3 653 €	19 650 €19.4%	3
Kokku 2020:	21 807 €	14 611 €	83 630 €4.1%
2019 Q4	7 362 €	4 755 €	24 373 €6.5%	3
2019 Q3	6 113 €	4 020 €	22 882 €0.8%	3
2019 Q2	3 925 €	2 832 €	22 692 €31.6%	3
2019 Q1	3 478 €	2 568 €	17 242 €20.6%	3
Kokku 2019:	20 878 €	14 175 €	87 189 €3.3%
2018 Q4	5 266 €	3 653 €	21 716 €4.7%	3
2018 Q3	6 072 €	3 653 €	22 784 €0.8%	3
2018 Q2	5 551 €	3 653 €	22 957 €0.9%	3
2018 Q1	5 293 €	3 516 €	22 747 €27.4%	3
Kokku 2018:	22 182 €	14 475 €	90 204 €20.5%
2017 Q4	4 325 €	3 763 €	17 854 €21.0%	3
2017 Q3	6 000 €	3 374 €	22 611 €13.2%	3
2017 Q2	4 645 €	2 683 €	19 982 €38.7%	3
2017 Q1	3 712 €	2 745 €	14 410 €12.8%	3
Kokku 2017:	18 682 €	12 565 €	74 857 €12.3%
2016 Q4	3 316 €	2 776 €	16 516 €23.5%	2
2016 Q3	6 320 €	3 629 €	21 587 €51.8%	2
2016 Q2	3 718 €	2 390 €	14 217 €0.9%	2
2016 Q1	3 475 €	2 412 €	14 349 €12.5%	2
Kokku 2016:	16 829 €	11 207 €	66 669 €31.5%
2015 Q4	3 063 €	2 190 €	12 759 €4.5%	2
2015 Q3	3 759 €	2 095 €	12 208 €2.5%	2
2015 Q2	3 077 €	2 149 €	12 525 €5.1%	2
2015 Q1	3 150 €	2 265 €	13 200 €	2
Kokku 2015:	13 049 €	8 699 €	50 692 €

Revenue by industry

	2023	2024	2025
Other postal and courier services	70 094 €	64 267 €	64 046 €
Landscape maintenance and upkeep	28 430 €	11 600 €	14 700 €
Business and other management consultancy		1 346 €	2 114 €
Business consultancy and other management advice	1 050 €

Tax debts

No tax debt found

No tax debt as of 22.07.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Aivar Paat	35908XXXXXX	04.08.1959 (66)	Board member	11.12.2003	-

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

1 - 1 / 1 rows

Shareholders

Name	Personal ID code	Date of birth	Role	Share	%	Type	Start	End
Aivar Paat	35908XXXXXX	04.08.1959 (66)	Shareholder	2 556,00 EUR	100	Sole ownership	01.09.2023	-

2 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
osaühing LIIVIKAS EKSPERT	-	-	Founder	18.11.2003	-

1 - 1 / 1 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Aivar Paat	35908XXXXXX	04.08.1959 (66)	Member of higher governing body (board or supervisory board)	21.10.2018	-

1 - 1 / 1 rows

Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q2

Turnover

Amount

22 507 €

Monthly average

7 502 €

Per employee

3 751 €

Equity ratio

293,52%

Labour taxes

Turnover ratio

8,39%

Tax ratio

41,71%

Monthly average

629 €

Per employee

315 €

State taxes

Monthly average

1 509 €

Turnover ratio

20,11%

Estimated salary

Gross salary

772 €

Net salary

718 €

Aggregate data

	2025	2024	2023	2022	2021	2020	2019
Current assets	41 975 €19.4%	35 154 €75.3%	20 048 €17.0%	17 140 €7.2%	15 988 €54.7%	35 258 €2.1%	36 020 €
Non-current assets	3 958 €29.5%	5 614 €72.0%	20 017 €24.5%	26 515 €21.7%	33 873 €3 059.8%	1 072 €23.0%	1 393 €
Total assets	45 933 €12.7%	40 768 €1.8%	40 065 €8.2%	43 655 €12.4%	49 861 €37.2%	36 330 €2.9%	37 413 €
Short-term liabilities	13 055 €2.9%	13 441 €21.8%	11 031 €48.1%	21 256 €25.2%	28 409 €365.4%	6 104 €14.7%	7 158 €
Long-term liabilities	-	-	-	-	-	-	-
Total liabilities	13 055 €2.9%	13 441 €21.8%	11 031 €48.1%	21 256 €25.2%	28 409 €365.4%	6 104 €14.7%	7 158 €
Share or stock capital	2 556 €	2 556 €	2 556 €	2 556 €	2 556 €	2 556 €	2 556 €
Retained earnings	24 771 €6.4%	26 478 €33.4%	19 843 €5.0%	18 896 €31.7%	27 668 €0.1%	27 699 €17.7%	23 529 €
Net profit	5 551 €425.2%	-1 707 €125.7%	6 635 €600.6%	947 €110.8%	-8 772 €30 148.3%	-29 €100.7%	4 170 €
Equity	32 878 €20.3%	27 327 €5.9%	29 034 €29.6%	22 399 €4.4%	21 452 €29.0%	30 226 €0.1%	30 255 €
Turnover	80 860 €4.7%	77 213 €22.5%	99 574 €18.0%	84 378 €13.4%	74 383 €3.8%	77 302 €13.2%	89 008 €
Profit margin	6.86%410.5%	-2.21%133.2%	6.66%493.7%	1.12%109.5%	-11.79%31 335.3%	-0.04%100.8%	4.68%

Financial ratios

	2025	2024	2023	2022	2021
Profit and cash flow
EBITDA	C ORJ	F FKC	MB FSW	9 606	-2 218
Liquidity
Current ratio	J.G	N.D	V.F	0.8	0.6
Quick ratio	C.T	L.G	Z.T	0.8	0.6
Cash ratio	F.F	C.O	A.U	0.3	0.1
Efficiency
Days sales outstanding (dso)	OI.D	ME.Z	NX.Q	54.4	68.1
Asset turnover	K.E	O.L	W.N	1.8	1.7
Structure
Debt ratio	N.P	U.O	P.M	0.5	0.6
Profitability
Operating margin	S.F%	-H.G%	M.B%	1.6%	-10.8%
Net profit margin	I.E%	-B.K%	Z.T%	1.1%	-11.8%
Return on assets (roa)	QJ.A%	-A.J%	LI.V%	2.0%	-20.4%
Return on equity (roe)	QE.L%	-G.X%	BB.P%	4.2%	-40.9%

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Licences & notices

Type	Number	Field	Status	Start	End
Notice of economic activity	PTO000044	- > Economic-activity notice for a postal service	Valid	07.04.2009	-

1 - 1 / 1 rows

Regulations

Regulation no.	Date	Type	Deadline	Status
Ä 10075927 / M1	06.07.2024	Warning for deletion from register – annual report not filed	09.10.2024	Deficiencies remedied (08.07.2024)
Ä 10075927 / 9	01.09.2023	Entry - Amendment entry		Entered into force (01.09.2023)
Ä 10075927 / 8	23.10.2020	Entry - Amendment entry under CRA § 525 (2)		Entered into force (23.10.2020)
Ä 10075927 / 7	17.01.2018	Entry - Amendment entry		Entered into force (17.01.2018)
Ä 10075927 / 6	08.11.2017	Entry - Amendment entry		Entered into force (08.11.2017)

1 - 5 / 10 rows

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

Date	Party	Amount	Classification
04.05.2026	Tallinna Tammetõru Lasteaed	620.00 € Received	OPERATING EXPENSES Pre-primary education
20.04.2026	Kose Vallavalitsus	186.00 € Received	OPERATING EXPENSES Libraries
17.04.2026	Saaremaa Vallavalitsus	496.00 € Received	OPERATING EXPENSES Basic and general secondary education
19.03.2026	Kehtna Vallavalitsus	250.00 € Received	OPERATING EXPENSES Other general services
03.12.2025	Elva Vallavalitsus	186.00 € Received	OPERATING EXPENSES Folk culture

1 - 5 / 17 rows

.ee domains

Domain	Status	Registered	Expires	End
puuhooldaja.ee	Active	10.01.2013	11.01.2027	-

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