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12 - 1

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L&P Holding OÜ

Legal form:

Private limited company

Registry code:

12252787

VAT no.:

EE101642367

Fiscal-year period:

01.01 - 31.12

Established:

22.03.2012 (14)

Former business names:

OÜ Metsalahendused

Capital:

2 500 EUR

Address:

Karjavälja tn 10, Mustamäe linnaosa, Tallinn, Harju maakond, 12918

Status:

Registered

Contacts

Email:

tonis@lellep.ee

Phone:

+372 56205279

Industries

WHOLESALE AND RETAIL TRADE
Wholesale trade
Wholesale on a fee or contract basis
46181 - Wholesale brokerage of other specific goods

VAT liability

	Start	End
EE101642367	01.05.2013

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	Not submitted (deadline 30.06.2025)
2023	01.01.2023 - 31.12.2023	11.02.2026	Valid
2022	01.01.2022 - 31.12.2022	21.03.2024	Valid
2021	01.01.2021 - 31.12.2021	19.09.2023	Valid
2020	01.01.2020 - 31.12.2020	26.01.2023	Valid
2019	01.01.2019 - 31.12.2019	10.11.2021	Valid
2018	01.01.2018 - 31.12.2018	07.04.2020	Valid
2017	01.01.2017 - 31.12.2017	28.02.2019	Valid
2016	01.01.2016 - 31.12.2016	24.01.2017	Valid
2015	01.01.2015 - 31.12.2015	18.02.2016	Valid
2014	01.01.2014 - 31.12.2014	01.07.2015	Valid
2013	01.01.2013 - 31.12.2013	01.07.2014	Valid
2012	22.03.2012 - 31.12.2012	04.11.2013	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 05.06.2026.

Delayed declarations

	Deadline	Submitted
Income- and social-tax return	12.02.2024	14.05.2026	822 days overdue
Income- and social-tax return	10.05.2024	14.05.2026	734 days overdue
Income- and social-tax return	10.10.2024	14.05.2026	581 days overdue
Income- and social-tax return	11.11.2024	14.05.2026	549 days overdue
Income- and social-tax return	10.03.2025	14.05.2026	430 days overdue
VAT return	22.01.2024	14.05.2026	843 days overdue
VAT return	20.02.2024	14.05.2026	814 days overdue
VAT return	20.03.2024	14.05.2026	785 days overdue
VAT return	22.04.2024	14.05.2026	752 days overdue
VAT return	20.05.2024	14.05.2026	724 days overdue
VAT return	20.06.2024	14.05.2026	693 days overdue
VAT return	22.07.2024	14.05.2026	661 days overdue
VAT return	21.08.2024	14.05.2026	631 days overdue
VAT return	20.09.2024	14.05.2026	601 days overdue
VAT return	21.10.2024	14.05.2026	570 days overdue
VAT return	20.11.2024	14.05.2026	540 days overdue
VAT return	20.12.2024	14.05.2026	510 days overdue
VAT return	20.01.2025	14.05.2026	479 days overdue
VAT return	20.02.2025	14.05.2026	448 days overdue
VAT return	20.03.2025	14.05.2026	420 days overdue
VAT return	21.04.2025	14.05.2026	388 days overdue
VAT return	20.05.2025	14.05.2026	359 days overdue
VAT return	20.06.2025	14.05.2026	328 days overdue
VAT return	21.07.2025	14.05.2026	297 days overdue
VAT return	21.08.2025	14.05.2026	266 days overdue
VAT return	22.09.2025	14.05.2026	234 days overdue
VAT return	20.10.2025	14.05.2026	206 days overdue
VAT return	20.11.2025	14.05.2026	175 days overdue
VAT return	22.12.2025	14.05.2026	143 days overdue
VAT return	20.01.2026	14.05.2026	114 days overdue
VAT return	20.02.2026	14.05.2026	83 days overdue
VAT return	20.03.2026	14.05.2026	55 days overdue
VAT return	20.04.2026	14.05.2026	24 days overdue

???

Credit rating

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020406080100

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Tax debt

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Real estate

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Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q1	253 €	0 €	0 €	-
Kokku 2026:	253 €	0 €	0 €
2025 Q4	167 €	0 €	0 €	-
2025 Q1	517 €	0 €	0 €	-
Kokku 2025:	684 €	0 €	0 €
2024 Q4	163 €	0 €	0 €	-
2024 Q3	374 €	0 €	0 €	-
2024 Q2	0 €	0 €	0 €	-
2024 Q1	0 €	0 €	0 €	-
Kokku 2024:	537 €	0 €	0 €
2023 Q4	344 €	0 €	0 €	-
2023 Q3	23 041 €	0 €	0 €	-
2023 Q2	0 €	0 €	0 €	-
2023 Q1	493 €	0 €	0 €	-
Kokku 2023:	23 878 €	0 €	0 €100.0%
2022 Q4	490 €	0 €	0 €100.0%	-
2022 Q3	13 221 €	0 €	65 930 €63.7%	-
2022 Q2	8 051 €	0 €	40 263 €16 099.1%	-
2022 Q1	512 €	0 €	249 €99.6%	-
Kokku 2022:	22 275 €	0 €	106 442 €76.1%
2021 Q4	12 345 €	0 €	60 028 €34 676.5%	-
2021 Q3	22 373 €	0 €	173 €21.8%	-
2021 Q2	15 557 €	0 €	142 €29.0%	-
2021 Q1	623 €	0 €	110 €99.5%	-
Kokku 2021:	50 899 €	0 €	60 452 €60.9%
2020 Q4	3 434 €	0 €	23 326 €69.6%	-
2020 Q3	15 059 €	0 €	76 694 €252.4%	-
2020 Q2	4 462 €	462 €	21 767 €34.0%	-
2020 Q1	7 311 €	643 €	32 959 €61.8%	1
Kokku 2020:	30 265 €	1 105 €	154 746 €18.7%
2019 Q4	17 365 €	577 €	86 393 €747.3%	1
2019 Q3	1 984 €	577 €	10 196 €72.5%	1
2019 Q2	0 €	618 €	37 091 €34.6%	1
2019 Q1	12 065 €	580 €	56 704 €57.5%	1
Kokku 2019:	31 414 €	2 352 €	190 384 €67.1%
2018 Q4	3 401 €	549 €	36 000 €20.0%	1
2018 Q3	6 429 €	175 €	30 000 €200.0%	1
2018 Q2	3 705 €	0 €	10 000 €73.6%	0
2018 Q1	6 854 €	0 €	37 941 €133.8%	0
Kokku 2018:	20 389 €	724 €	113 941 €79.2%
2017 Q4	2 624 €	0 €	16 230 €74.4%	0
2017 Q3	4 239 €	0 €	63 406 €63.4%	0
2017 Q2	19 502 €	0 €	173 313 €41.3%	0
2017 Q1	12 650 €	0 €	295 035 €	0
Kokku 2017:	39 015 €	0 €	547 984 €
2016 Q4	41 905 €	0 €	0 €	0
2016 Q3	47 574 €	0 €	0 €	0
2016 Q2	7 969 €	0 €	0 €	0
2016 Q1	8 439 €	0 €	0 €	0
Kokku 2016:	105 887 €	0 €	0 €100.0%
2015 Q4	3 788 €	0 €	0 €	0
2015 Q3	3 248 €	0 €	0 €	0
2015 Q2	1 467 €	0 €	0 €100.0%	0
2015 Q1	854 €	460 €	390 965 €	1
Kokku 2015:	9 357 €	460 €	390 965 €

Revenue by industry

	2021	2022	2023
Wholesale brokerage of other specific goods	161 179 €	564 866 €	100 500 €

Tax debts

No tax debt found

No tax debt as of 05.06.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Tõnis Lellep	38808XXXXXX	22.08.1988 (37)	Board member	22.03.2012	-

1 - 1 / 1 rows

Shareholders

Name	Personal ID code	Date of birth	Role	Share	%	Type	Start	End
Tõnis Lellep	38808XXXXXX	22.08.1988 (37)	Shareholder	2 500,00 EUR	100	Sole ownership	01.09.2023	-

1 - 1 / 1 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Tõnis Lellep	38808XXXXXX	22.08.1988 (37)	Direct holding	13.12.2018	-

1 - 1 / 1 rows

Holdings in companies

Company	Registered	Role	Share	%	Type	Start	End
AP Agro OÜ	03.06.2019	Shareholder	1 250,00 EUR	50	Sole ownership	01.09.2023	-
Eesti Maavara OÜ	31.12.2001	Shareholder	1 150,00 EUR	46	Sole ownership	09.04.2026	-

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

1 - 2 / 2 rows

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

84 €

Turnover ratio

0,00%

Estimated salary

Gross salary

0 €

Net salary

0 €

Aggregate data

	2023	2022	2021	2020	2019
Current assets	2 295 202 €6.5%	2 155 721 €72.0%	1 253 448 €152.2%	497 052 €32.4%	735 105 €
Non-current assets	48 387 €9.3%	44 280 €73.0%	164 219 €4.1%	171 313 €6.8%	183 755 €
Total assets	2 343 589 €6.5%	2 200 001 €55.2%	1 417 667 €112.1%	668 365 €27.3%	918 860 €
Short-term liabilities	65 135 €3.9%	67 746 €3.6%	70 246 €333.3%	16 213 €63.6%	44 523 €
Long-term liabilities	1 709 000 €13.3%	1 509 000 €76.7%	854 000 €1 286.3%	61 601 €21.4%	78 367 €
Total liabilities	1 774 135 €12.5%	1 576 746 €70.6%	924 246 €1 087.8%	77 814 €36.7%	122 890 €
Share or stock capital	2 500 €	2 500 €	2 500 €	2 500 €	2 500 €
Retained earnings	642 594 €30.9%	490 921 €1.0%	485 949 €38.8%	793 470 €22.4%	648 406 €
Net profit	-75 640 €158.3%	129 834 €2 511.3%	4 972 €102.4%	-205 419 €241.6%	145 064 €
Equity	569 454 €8.6%	623 255 €26.3%	493 421 €16.4%	590 551 €25.8%	795 970 €
Turnover	100 500 €82.2%	564 866 €250.5%	161 179 €2.1%	157 851 €49.0%	309 340 €
Profit margin	-75.26%427.4%	22.98%645.1%	3.08%102.4%	-130.13%377.5%	46.89%

Financial ratios

	2022	2021	2020	2019	2018
Profit and cash flow
EBITDA	SEM KWK	XD MRB	-EGM QXE	-	38 242
Liquidity
Current ratio	KE.D	ZW.F	JW.O	16.5	10.8
Quick ratio	CU.Z	BE.N	NI.G	9.6	6.8
Cash ratio	L.T	A.X	NG.B	5.0	4.2
Efficiency
Days sales outstanding (dso)	RUE.U	A EBG.A	KMA.S	128.1	306.9
Asset turnover	H.G	Y.K	O.U	0.4	0.3
Structure
Debt ratio	M.U	A.D	X.A	0.1	0.1
Profitability
Operating margin	QC.T%	PZ.S%	-YXF.N%	46.9%	15.5%
Net profit margin	UP.P%	L.T%	-BYS.M%	46.9%	15.5%
Return on assets (roa)	O.W%	S.W%	-RX.G%	18.0%	3.9%
Return on equity (roe)	NO.E%	A.D%	-PT.O%	18.2%	4.4%

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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 20059489 / M10	09.01.2025	Repeat reporting-fine order	06.02.2025	Entered into force (07.02.2025)
Ä 20059489 / M9	30.08.2024	Reporting-fine order	29.09.2024	Entered into force (30.09.2024)
Ä 20059489 / M8	09.07.2024	Fine-warning order – annual report not filed	08.08.2024	Entered into force (09.07.2024)
Ä 20059489 / 9	03.04.2024	Entry - Division entry of transferring entity (second, constitutive entry)		Entered into force (03.04.2024)
Ä 20059489 / M7	29.02.2024	Repeat reporting-fine order	02.04.2024	Deficiencies remedied (05.04.2024)

1 - 5 / 19 rows

Real estate

Address	Area	Purpose
Paldrema-Inka tee, Hindaste küla, Lääne-Nigula vald, Lääne maakond	2764 m²	Transport land 100%

1 - 1 / 1 rows

Consumer Disputes Committee decisions

No consumer dispute committee decisions found

Company has not been issued consumer dispute committee decisions

Court decisions

Case number	Procedure type	Judgment type	Category	Judges	ECLI	Date	Participants
2-20-1485/26	Civil case	Court ruling (Compromise ruling)	Company law	Helina Luksepp	ECLI:EE:HMK:2021:2.20.1485.7316	29.01.2021
2-20-11616/12	Civil case	Court judgment (Default judgment)	Company law	Anu Vismann	ECLI:EE:HMK:2020:2.20.11616.22341	14.10.2020

1 - 2 / 2 rows

Official announcements

Subject	Date
Notice of delivery of an order from the court’s order-for-payment department	09.01.2026
Notice of delivery of an order from the court’s order-for-payment department	03.12.2025
Notice of auction of immovable property in enforcement proceedings	06.08.2024
Notice of division of a company	10.04.2024

1 - 4 / 4 rows

Public transactions

No public transactions found

Company has no public transactions

.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

Case number	Claimant	Court department	Date	Total	Main claim	Additional claim	State fee	Proceedings costs
2-25-128033	Osaühing EUROPARK ESTONIA	Pärnu Maakohtu maksekäsuosakond	03.12.2025	180,00 €	55,00 €	40,00 €	65,00 €	20,00 €
2-19-123049	Osaühing EUROPARK ESTONIA	Pärnu Maakohtu maksekäsuosakond	09.01.2020	276,00 €	211,00 €	0,00 €	45,00 €	20,00 €

1 - 2 / 2 rows