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Company profile

Registered1 risk signals

Sabiedrība ar ierobežotu atbildību "Legal Support and Accounting"

Limited Liability Company

Reg. no.
40103362868
Registered
2010-12-30
VAT number
LV40103362868
Latest report 2025 · EURExplore financials
Net turnover
€16 000
70.9%
vs 2024 · €54 990
Net profit
€-26 877
24.1%
vs 2024 · €-35 408
Equity
€3 852k
0.7%
vs 2024 · €3 879k
Employees
2
33.3%
vs 2024 · 3
View in the official Latvian register
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Registry data synchronized 2026-09-08Sources & update dates

Company profile

Company details

Legal name
Sabiedrība ar ierobežotu atbildību "Legal Support and Accounting"
Legal registration status
Registered
Legal form
Limited Liability Company
Register
Commercial Register
NACE 2.1
69.10 · Legal activities↗
Share capital
€4,942,800.00
Taxpayer rating
B - Compliance needs improvement↗

Map

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Tax & compliance

Some checks unavailable

Unavailable sources are not treated as clear results.

Compliance checks

  • VAT registered ↗Yes
  • Insolvency proceedingsClear
  • Activity suspensionClear
  • Missing tax declarationsUnavailable
  • Registry sanctionsClear
  • Securing measuresClear
  • LiquidationClear
  • Tax debtUnavailable

These sanctions checks cover the company and related-person flags supplied by the Register of Enterprises. They are not comprehensive international sanctions or PEP screening.

Published VID values may be inaccurate and are informational. They are not an authoritative clearance certificate. Verify the amounts with VID before making a decision. Check official VID public data ↗

Relationships

Current relationships

Explore this company’s network

People, roles and linked companies, connected in one place.

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Taxes paid

Company tax payments reported by VID, with the reporting period shown beside each amount.

Taxes paid — latest available periods

Latest annual record

2025

€5,200

22.4%

Total VID-administered taxes

Employees: 2

Compared with 2024: €4,250 · Change: €950

Source status:Current

FTM last synchronized this dataset: 2026-09-18

Open official dataset

Latest quarterly record

2026 · Q2

€680

72.8%

Total VID-administered taxes

Employees: 1

Compared with 2025 · Q2: €2,500 · Change: €-1,820

Source status:Current

FTM last synchronized this dataset: 2026-09-23

Open official dataset

Synchronization dates show when FTM received the data. They do not change the reporting year or quarter.

Missing annual totals are calculated only when all four quarters of a completed year are available. Tax amounts are summed. The employee count is the average of the four quarterly counts, rounded down to a whole person. Existing VID annual records retain their original values and source.

View detailed tax tables

Insolvency proceedings

Proceedings reported by the available insolvency sources.

Insolvency history

No insolvency records found

No matching records for this company were found in the latest available Company Register insolvency dataset.

Source: insolvency dataset of the Register of Enterprises of the Republic of Latvia.

Tax information and VID checks

Taxpayer rating

B

Compliance needs improvement in one or more areas, such as declarations, tax calculation or payment, remuneration indicators, or registration risks.

VID published explanation
Jāuzlabo saistību izpilde
Rating effective date
2026-08-12
What all rating classes mean
A
Good compliance: no significant tax-compliance risks.
B
Compliance needs improvement in one or more areas, such as declarations, tax calculation or payment, remuneration indicators, or registration risks.
C
Compliance violations: the company has been removed from the VAT register for violations or VID has suspended its economic activity.
N
Inactive taxpayer: VID data indicates no active economic activity or only minimal declared activity.
J
Newly registered taxpayer: established within the last six months and without enough operating history for a fuller assessment.

The taxpayer rating is VID’s informative assessment of tax-compliance performance. It is not an assessment of the company’s commercial activity or overall creditworthiness.

Read the official VID rating methodology

VID status overview

  • VID activity suspension

    No active suspension

  • Public-benefit status

    No record found

“No record found” means the source is available but contains no matching company record; it is not the same as an unavailable source.

VAT payer status and history

Active

FTM last synchronized this dataset: 2026-09-23

Open official dataset
  • LV40103362868Active
    Registered from
    2014-06-19
    Deregistered on
    —
    Additional flags
    No additional flags reported

Taxes paid in prior fiscal years

Latest available reporting year: 2025

FTM last synchronized this dataset: 2026-09-18

Synchronization dates show when FTM received the data. They do not change the reporting year or quarter.

Missing annual totals are calculated only when all four quarters of a completed year are available. Tax amounts are summed. The employee count is the average of the four quarterly counts, rounded down to a whole person. Existing VID annual records retain their original values and source.

Amounts are published by VID in thousands of euros.

Quarterly taxes paid

Latest available reporting quarter: 2026 - Q2

FTM last synchronized this dataset: 2026-09-23

Missing annual totals are calculated only when all four quarters of a completed year are available. Tax amounts are summed. The employee count is the average of the four quarterly counts, rounded down to a whole person. Existing VID annual records retain their original values and source.

Amounts are published by VID in thousands of euros.

  • 2026 - Q20.68 thousand EUR
    VAT paid
    0
    VAT refunded
    0.51
    IIN
    0.04
    VSAOI
    1.15
    Employees
    1
  • 2026 - Q14.68 thousand EUR
    VAT paid
    0
    VAT refunded
    0.6
    IIN
    0.33
    VSAOI
    4.94
    Employees
    2

Amounts are published by VID in thousands of euros.Q — quarter

Current VID checks

These VID checks run automatically when you open a company profile. Results are cached for up to 12 hours; you can check again below.

Tax debt

Delayed
Reported total
€1,499.43

Result date: 2026-09-16 · Query date: 2026-09-16

Checked 19 Sept 2026, 09:00

Showing the last successful result from 2026-09-19

Published VID values may be inaccurate and are informational. They are not an authoritative clearance certificate. Verify the amounts with VID before making a decision.

Verify with VID

Missing tax declarations

Latvian State Revenue Service (VID) · Checked 2026-09-19 · Showing the last successful result from 2026-09-19

Delayed
Verify with VID

Structural units

Latvian State Revenue Service (VID) · Provider updated 2026-09-18 · Checked 2026-09-19 · Showing the last successful result from 2026-09-19

Delayed
Verify with VID

Officers & ownership

Prokurists

Current: 0 · Historical: 1

  • Historical records

  • Ņikuļcovs Jurijs

    2011-05-02

    Historical

    Representation rights: Right to represent individually

    Additional information
    From
    2011-05-02
    Registered
    2011-05-02
    Removed
    2022-03-01
    Country
    Latvia
    Country of residence
    Latvia
    Representation rights
    Right to represent individually
    Rights concerning immovable property
    May alienate, May pledge, May encumber
    Last changed
    2022-03-01

Members

Current: 1 · Historical: 7

  • Kaplan Research Company OU

    100% ownership · 2025-08-08

    Current
    Additional information
    From
    2025-02-18
    Registered
    2025-08-08
    Shares
    100
    Nominal value
    49428 EUR
    Ownership
    100%
    Votes
    100
    Personally liable
    No
    Country
    Estonia
    Address
    Rannaku pst 12, rajons Nomme, Tallina, Harju apriņķis, Igaunija
    Registration number
    16242656
    Last changed
    2025-08-08

Officers

Current: 1 · Historical: 3

  • Kaplans Jaroslavs

    Member of the Board · 2021-09-21

    Current

    Representation rights: Right to represent individually

    Additional information
    Position
    Member of the Board
    Governing body
    Executive Board
    From
    2021-09-21
    Registered
    2021-09-21
    Country
    Latvia
    Country of residence
    Latvia
    Representation rights
    Right to represent individually
    Last changed
    2021-09-21

Beneficial owners

Current: 1 · Historical: 2

  • Kaplans Jaroslavs

    on grounds of the property right · 2025-08-08

    Current
    Additional information
    From
    2021-09-21
    Registered
    2025-08-08
    Country
    Latvia
    Country of residence
    Latvia
    Means of control
    on grounds of the property right · Kaplan Research Company OU
    Registration reason
    Data changes
    Last changed
    2025-08-08

NACE 2.1 details

Verify NACE 2.1 at CSP ↗

Primary business activity (NACE)

69.10

Legal activities

This class includes: - legal representation of one party’s interest against another party, whether or not before courts or other judicial bodies by, or under the supervision of, persons who are members of the bar: • advice and representation in civil cases • advice and representation in criminal cases • advice an…

Source: CSP · received 2026-09-22

Detailed NACE description

Classification hierarchy

  1. N · PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES
  2. 69 · Legal and accounting activities
  3. 69.1 · Legal activities
  4. 69.10 · Legal activities

Includes

This class includes: - legal representation of one party’s interest against another party, whether or not before courts or other judicial bodies by, or under the supervision of, persons who are members of the bar: • advice and representation in civil cases • advice and representation in criminal cases • advice and representation in connection with labour disputes - general counselling and advising, preparation of legal documents: • articles of incorporation, partnership agreements or similar documents in connection with company formation • patents and copyrights • preparation of deeds, wills, trusts, etc. - other activities of public notaries, civil law notaries, bailiffs, arbitrators, examiners and referees

Also includes

This class also includes: - legal mediation activities - activities of appointed legal guardians, without provision of residential care

Excludes

This class excludes: - activities of law courts, see 84.23 - social mediation, see 88.99

Verify this company’s activity at CSP

Financial data

The public view includes the latest 5 reporting years.Sign in to view the complete history →

Profit and loss statement

Revenue, expenses and the result for the reporting year.

Financial values are shown in the report currency.

Revenue and gross result

Net turnover
16,000
Cost of goods sold
300
Gross profit or loss
15,700

Operating expenses

Selling expenses
31,988
Administrative expenses
10,074
Other operating revenue
0
Other operating expenses
515

Financial activity and annual result

Profit before income tax
-26,877
Provision for income taxes
0
Profit after income tax
-26,877
Net profit or loss
-26,877

Recorded company milestones

Dated facts available in the current registry record, newest first. This is not a complete change log. An entry's registration or removal date may differ from the date a change took effect.

  1. Officers and ownership

    Beneficial ownership ended

    Kaplans Jaroslavs

  2. Officers and ownership

    Membership ended

    OU "PowerConsult"

  3. Officers and ownership

    Membership started

    Kaplan Research Company OU

  4. Share capital

    Share capital entry removed

    Registered equity · €4,942,800

  5. Addresses

    Address removed from the register

    Rīga, Biķernieku iela 109A - 18

  6. Officers and ownership

    Officer's appointment ended

    Ņikuļcovs Jurijs

    Member of the Board

  7. Officers and ownership

    Officer appointed

    Kaplans Jaroslavs

    Member of the Board

  8. Officers and ownership

    Beneficial ownership ended

    Ņikuļcovs Jurijs

  9. Officers and ownership

    Beneficial ownership started

    Kaplans Jaroslavs

  10. Officers and ownership

    Beneficial ownership started

    Kaplans Jaroslavs

  11. Officers and ownership

    Membership ended

    "Trade Evolution" OU

  12. Officers and ownership

    Membership started

    OU "PowerConsult"

Showing 12 of 44 milestones

Sources & update dates

Data freshness

Registry record last changed
2025-08-08
FTM last checked
2026-09-08
Source last synchronized
2026-09-08

Registry dates describe source changes; checking and synchronization dates describe FTM imports. Missing dates mean this information is unavailable.

Data sources and update frequency

Source status shows whether FTM successfully received the complete dataset. Whether this company has a matching record is shown separately.

View all source details
  • CSP company activities (NACE 2.1)Current
    Update frequency
    Every other calendar day, 03:30 Europe/Riga
    Source last synchronized
    2026-09-22
    FTM last checked
    2026-09-22
  • Tax debtDelayed
    Update frequency
    On profile view; up to 12 hours, refreshed after the next working-day 07:00 update
    Source last synchronized
    2026-09-19
    FTM last checked
    2026-09-19
  • VAT statusCurrent
    Update frequency
    Daily
    Source last synchronized
    2026-09-23
    FTM last checked
    2026-09-23
  • Taxpayer ratingCurrent
    Update frequency
    Every 3 days
    Source last synchronized
    2026-09-22
    FTM last checked
    2026-09-22
  • Annual totals from VID quarters / retained annual recordsCurrent
    Update frequency
    Missing annual totals calculated after quarterly imports; existing annual records retained
    Source last synchronized
    2026-09-18
    FTM last checked
    —
  • Taxes paid (quarterly)Current
    Update frequency
    Every 3 days at 04:15 Europe/Riga from the VID open dataset
    Source last synchronized
    2026-09-23
    FTM last checked
    2026-09-23
  • Activity suspensionCurrent
    Update frequency
    Daily
    Source last synchronized
    2026-09-23
    FTM last checked
    2026-09-23
  • Public-benefit status (SLO)Current
    Update frequency
    Daily
    Source last synchronized
    2026-09-23
    FTM last checked
    2026-09-23
  • Missing declarationsDelayed
    Update frequency
    On profile view (12-hour cache)
    Source last synchronized
    2026-09-19
    FTM last checked
    2026-09-19
  • Structural unitsDelayed
    Update frequency
    On profile view (12-hour cache)
    Source last synchronized
    2026-09-19
    FTM last checked
    2026-09-19

“Available” describes source synchronization; it does not automatically mean this company has a record in that source. Verify on-demand checks on the official VID website before making a decision.

Historical quarters from 2025 Q1 are collected through a one-time manual import from VID SNK2025.

Missing annual totals are calculated only when all four quarters of a completed year are available. Tax amounts are summed. The employee count is the average of the four quarterly counts, rounded down to a whole person. Existing VID annual records retain their original values and source.

VID quarterly publication is expected after the 15th following quarter-end, including Q4 in January; availability is not guaranteed on that date. Application refresh times differ from publication times. CSP does not specify a publication cadence here.

Information is compiled from public sources. Verify it in official registers before making legal or financial decisions.