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Registered No. OC429310 (England and Wales)
GIGA DISTRIBUTORS LLP Unaudited accounts for the year ended 31 October 2025
GIGA DISTRIBUTORS LLP LLP Information for the year ended 31 October 2025
Designated members
Viswanath Kalarikkal Surendranath
Seeja Viswanath
Registered Number
OC429310 (England and Wales)
Registered Office
Suite 1, 1st Floor Graphic House 14-16 Sussex Rd Haywards Heath United Kingdom
Accountants
Taxez 5 South Charlotte Street Edinburgh EH2 4AN
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GIGA DISTRIBUTORS LLP Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Current assets
Inventories
57,089 
64,718 
Cash at bank and in hand
608 
123 
57,697 
64,841 
Creditors: amounts falling due within one year
(27,099)
(24,118)
Net current assets
30,598 
40,723 
Total assets less current liabilities
30,598 
40,723 
Creditors: amounts falling due after more than one year
(10,333)
(10,333)
Net assets attributable to members
20,265 
30,390 
Represented by:
Members' other interests
Other reserves
20,265 
30,390 
20,265 
30,390 
Total members' interests
Members' other interests
20,265 
30,390 
20,265 
30,390 
For the year ending 31 October 2025 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small LLPs.
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the members on 27 July 2026.
Viswanath Kalarikkal Surendranath Designated member Limited Liability Partnership Registration No. OC429310
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GIGA DISTRIBUTORS LLP Notes to the Accounts for the year ended 31 October 2025
1
Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Going concern
After reviewing the LLP's forecasts and projections, the members have a reasonable expectation that the LLP has adequate resources to continue in operational existence for the foreseeable future. The LLP therefore continues to adopt the going concern basis in preparing its financial statements.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
2
Statutory information
GIGA DISTRIBUTORS LLP is a limited liability partnership, incorporated in England and Wales, registration number OC429310. Its registered office is Suite 1, 1st Floor Graphic House, 14-16 Sussex Rd, Haywards Heath, United Kingdom.
3
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
9,215 
7,888 
Other creditors
17,345 
15,811 
Accruals
539 
419 
27,099 
24,118 
4
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
10,333 
10,333 
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
6
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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