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Pendula OÜ

Legal form:

Private limited company

Registry code:

14086637

VAT no.:

Fiscal-year period:

01.01 - 31.12

Established:

25.07.2016 (9)

Capital:

2 500 EUR

Address:

Tallinna mnt 21-2, Saku alevik, Saku vald, Harju maakond, 75501

Status:

Registered

Contacts

Email:

toomasmannik7@gmail.com

Phone:

+372 6046237

Industries

EDUCATION
Education
Educational support activities
8569 - Educational support activities n.e.c.

VAT liability

No VAT obligation history found

Company has not been issued any VAT ID number

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	14.07.2025	Valid
2023	01.01.2023 - 31.12.2023	12.08.2024	Valid
2022	01.01.2022 - 31.12.2022	11.02.2024	Valid
2021	01.01.2021 - 31.12.2021	07.02.2024	Valid
2020	01.01.2020 - 31.12.2020	20.06.2022	Valid
2019	01.01.2019 - 31.12.2019	15.04.2021	Valid
2018	01.01.2018 - 31.12.2018	13.04.2021	Valid
2017	01.01.2017 - 31.12.2017	13.04.2021	Valid
2016	25.07.2016 - 31.12.2016	12.04.2021	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 03.06.2026.

???

Credit rating

Hidden

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

020406080100

? Risk factors

? Strengths

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Tax data

	State taxes	Labour taxes	Employees
2026 Q1	2 127 €	2 373 €	1
Kokku 2026:	2 127 €	2 373 €
2025 Q4	1 282 €	1 547 €	1
2025 Q3	329 €	403 €	1
Kokku 2025:	1 611 €	1 950 €
2020 Q1	0 €	0 €	0
Kokku 2020:	0 €	0 €
2017 Q4	0 €	0 €	0
2017 Q3	0 €	0 €	0
2017 Q2	0 €	0 €	0
2017 Q1	0 €	0 €	0
Kokku 2017:	0 €	0 €
2016 Q4	0 €	0 €	0
2016 Q3	0 €	0 €	0
Kokku 2016:	0 €	0 €

Revenue by industry

	2022	2023	2024
Educational support activities n.e.c.			100 €
Educational support activities	997 €	300 €

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
Lennart Mathias Männik	50107XXXXXX	05.07.2001 (24)	Board member	03.02.2025	-
Ene Kiudsoo	45906XXXXXX	10.06.1959 (66)	Board member	25.07.2016	-
Toomas Männik	36406XXXXXX	28.06.1964 (61)	Board member	25.07.2016	-

1 - 3 / 3 rows

Shareholders

Name	Personal ID code	Date of birth	Role	Share	%	Type	Start	End
Toomas Männik	36406XXXXXX	28.06.1964 (61)	Shareholder	1 250,00 EUR	50	Sole ownership	01.09.2023	-
Ene Kiudsoo	45906XXXXXX	10.06.1959 (66)	Shareholder	1 250,00 EUR	50	Sole ownership	01.09.2023	-

2 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
Ene Kiudsoo	45906XXXXXX	10.06.1959 (66)	Founder	23.07.2016	-
Toomas Männik	36406XXXXXX	28.06.1964 (61)	Founder	23.07.2016	-

1 - 2 / 2 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Ene Kiudsoo	45906XXXXXX	10.06.1959 (66)	Direct holding	30.10.2018	-
Toomas Männik	36406XXXXXX	28.06.1964 (61)	Direct holding	30.10.2018	-

1 - 2 / 2 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

111,57%

Monthly average

791 €

Per employee

791 €

State taxes

Monthly average

709 €

Turnover ratio

0,00%

Estimated salary

Gross salary

1 574 €

Net salary

1 315 €

Aggregate data

	2024	2023	2022	2021	2020	2019
Current assets	3 499 €2.6%	3 411 €9.3%	3 122 €22.7%	4 039 €15.3%	3 503 €24.4%	2 815 €
Non-current assets	-	-	-	-	-	-
Total assets	3 499 €2.6%	3 411 €9.3%	3 122 €22.7%	4 039 €15.3%	3 503 €24.4%	2 815 €
Short-term liabilities	5 783 €	5 783 €0.0%	5 782 €2.7%	5 629 €26.0%	4 468 €27.7%	3 498 €
Long-term liabilities	-	-	-	-	-	-
Total liabilities	5 783 €	5 783 €0.0%	5 782 €2.7%	5 629 €26.0%	4 468 €27.7%	3 498 €
Share or stock capital	2 500 €	2 500 €	2 500 €	2 500 €	2 500 €	2 500 €
Retained earnings	-4 872 €5.6%	-5 160 €26.1%	-4 091 €18.1%	-3 465 €8.9%	-3 183 €54.1%	-2 065 €
Net profit	88 €69.4%	288 €126.9%	-1 069 €71.0%	-625 €121.6%	-282 €74.8%	-1 118 €
Equity	-2 284 €3.7%	-2 372 €10.8%	-2 660 €67.3%	-1 590 €64.8%	-965 €41.3%	-683 €
Turnover	100 €66.7%	300 €69.9%	997 €63.1%	2 700 €285.7%	700 €	-
Profit margin	88.00%8.3%	96.00%189.5%	-107.22%363.2%	-23.15%42.5%	-40.29%	0.00%

Financial ratios

	2024	2023	2022	2021	2020
Profit and cash flow
EBITDA	-	-	-	-	-
Liquidity
Current ratio	Y.D	H.C	I.G	0.7	0.8
Quick ratio	S.D	D.X	C.B	0.7	0.8
Cash ratio	I.P	B.R	O.T	0.2	0.2
Efficiency
Days sales outstanding (dso)	D SNX.D	A AHO.S	D XRQ.X	378.5	1 303.6
Asset turnover	Z.N	L.S	J.Y	0.7	0.2
Structure
Debt ratio	I.J	K.L	C.O	1.4	1.3
Profitability
Operating margin	DH.C%	TO.R%	-ORQ.O%	-23.1%	-40.3%
Net profit margin	AC.M%	KJ.Z%	-SDY.L%	-23.1%	-40.3%
Return on assets (roa)	N.S%	R.W%	-XI.Z%	-16.6%	-8.9%
Return on equity (roe)	-	-	-	-	-

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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 50034211 / 7	27.10.2025	Entry - Amendment entry		Entered into force (27.10.2025)
Ä 50034211 / M5	23.07.2025	Warning for compulsory dissolution – insufficient net assets	23.01.2026	Deficiencies remedied (12.12.2025)
Ä 50034211 / 6	03.02.2025	Entry - Amendment entry		Entered into force (03.02.2025)
Ä 50034211 / M4	11.07.2024	Warning for deletion from register – annual report not filed	14.10.2024	Deficiencies remedied (13.08.2024)
Ä 50034211 / 5	31.01.2024	Entry - Amendment entry		Entered into force (31.01.2024)

1 - 5 / 12 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

Subject	Date
Notice of intention to delete from the Commercial Register	28.10.2025

1 - 1 / 1 rows

Public transactions

Date	Party	Amount	Classification
18.12.2025	Tallinna Ülikool	5 400.00 € Received	OPERATING EXPENSES R&D in education
08.12.2025	Tallinna Tõnismäe Riigigümnaasium	2 680.00 € Received	OPERATING EXPENSES Labour costs of general secondary-education teachers
06.06.2025	Tallinna Tõnismäe Riigigümnaasium	1 340.00 € Received	OPERATING EXPENSES Labour costs of general secondary-education teachers
17.05.2021	Haridus- ja Teadusministeerium	800.00 € Received	OPERATING EXPENSES Other education, incl. education administration

Pendula OÜ

Contacts

Industries

VAT liability

No VAT obligation history found

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No unsubmitted declarations found

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Hidden

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No tax debt found

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No holdings in companies found

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

Official announcements

Public transactions

Public transactions

.ee domains

No domains found

Enforcement proceedings

No enforcement proceedings found

Payment orders

No payment orders found