2024-04-012025-03-312025-03-31false13234033PICA PICA PICTURES LTD2025-05-2259111falseiso4217:GBPxbrli:pure132340332024-04-01132340332025-03-31132340332024-04-012025-03-31132340332023-04-01132340332024-03-31132340332023-04-012024-03-3113234033bus:SmallEntities2024-04-012025-03-3113234033bus:AuditExempt-NoAccountantsReport2024-04-012025-03-3113234033bus:FullAccounts2024-04-012025-03-3113234033bus:PrivateLimitedCompanyLtd2024-04-012025-03-3113234033core:WithinOneYear2025-03-3113234033core:AfterOneYear2025-03-3113234033core:WithinOneYear2024-03-3113234033core:AfterOneYear2024-03-3113234033core:ShareCapital2025-03-3113234033core:SharePremium2025-03-3113234033core:RevaluationReserve2025-03-3113234033core:OtherReservesSubtotal2025-03-3113234033core:RetainedEarningsAccumulatedLosses2025-03-3113234033core:ShareCapital2024-03-3113234033core:SharePremium2024-03-3113234033core:RevaluationReserve2024-03-3113234033core:OtherReservesSubtotal2024-03-3113234033core:RetainedEarningsAccumulatedLosses2024-03-3113234033core:LandBuildings2025-03-3113234033core:PlantMachinery2025-03-3113234033core:Vehicles2025-03-3113234033core:FurnitureFittings2025-03-3113234033core:OfficeEquipment2025-03-3113234033core:NetGoodwill2025-03-3113234033core:IntangibleAssetsOtherThanGoodwill2025-03-3113234033core:ListedExchangeTraded2025-03-3113234033core:UnlistedNon-exchangeTraded2025-03-3113234033core:LandBuildings2024-03-3113234033core:PlantMachinery2024-03-3113234033core:Vehicles2024-03-3113234033core:FurnitureFittings2024-03-3113234033core:OfficeEquipment2024-03-3113234033core:NetGoodwill2024-03-3113234033core:IntangibleAssetsOtherThanGoodwill2024-03-3113234033core:ListedExchangeTraded2024-03-3113234033core:UnlistedNon-exchangeTraded2024-03-3113234033core:LandBuildings2024-04-012025-03-3113234033core:PlantMachinery2024-04-012025-03-3113234033core:Vehicles2024-04-012025-03-3113234033core:FurnitureFittings2024-04-012025-03-3113234033core:OfficeEquipment2024-04-012025-03-3113234033core:NetGoodwill2024-04-012025-03-3113234033core:IntangibleAssetsOtherThanGoodwill2024-04-012025-03-3113234033core:ListedExchangeTraded2024-04-012025-03-3113234033core:UnlistedNon-exchangeTraded2024-04-012025-03-3113234033core:MoreThanFiveYears2024-04-012025-03-3113234033core:Non-currentFinancialInstruments2025-03-3113234033core:Non-currentFinancialInstruments2024-03-3113234033dpl:CostSales2024-04-012025-03-3113234033dpl:DistributionCosts2024-04-012025-03-3113234033core:LandBuildings2024-04-012025-03-3113234033core:PlantMachinery2024-04-012025-03-3113234033core:Vehicles2024-04-012025-03-3113234033core:FurnitureFittings2024-04-012025-03-3113234033core:OfficeEquipment2024-04-012025-03-3113234033dpl:AdministrativeExpenses2024-04-012025-03-3113234033core:NetGoodwill2024-04-012025-03-3113234033core:IntangibleAssetsOtherThanGoodwill2024-04-012025-03-3113234033dpl:GroupUndertakings2024-04-012025-03-3113234033dpl:ParticipatingInterests2024-04-012025-03-3113234033dpl:GroupUndertakingscore:ListedExchangeTraded2024-04-012025-03-3113234033core:ListedExchangeTraded2024-04-012025-03-3113234033dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2024-04-012025-03-3113234033core:UnlistedNon-exchangeTraded2024-04-012025-03-3113234033dpl:CostSales2023-04-012024-03-3113234033dpl:DistributionCosts2023-04-012024-03-3113234033core:LandBuildings2023-04-012024-03-3113234033core:PlantMachinery2023-04-012024-03-3113234033core:Vehicles2023-04-012024-03-3113234033core:FurnitureFittings2023-04-012024-03-3113234033core:OfficeEquipment2023-04-012024-03-3113234033dpl:AdministrativeExpenses2023-04-012024-03-3113234033core:NetGoodwill2023-04-012024-03-3113234033core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3113234033dpl:GroupUndertakings2023-04-012024-03-3113234033dpl:ParticipatingInterests2023-04-012024-03-3113234033dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3113234033core:ListedExchangeTraded2023-04-012024-03-3113234033dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3113234033core:UnlistedNon-exchangeTraded2023-04-012024-03-3113234033core:NetGoodwill2025-03-3113234033core:IntangibleAssetsOtherThanGoodwill2025-03-3113234033core:LandBuildings2025-03-3113234033core:PlantMachinery2025-03-3113234033core:Vehicles2025-03-3113234033core:FurnitureFittings2025-03-3113234033core:OfficeEquipment2025-03-3113234033core:AfterOneYear2025-03-3113234033core:WithinOneYear2025-03-3113234033core:ListedExchangeTraded2025-03-3113234033core:UnlistedNon-exchangeTraded2025-03-3113234033core:ShareCapital2025-03-3113234033core:SharePremium2025-03-3113234033core:RevaluationReserve2025-03-3113234033core:OtherReservesSubtotal2025-03-3113234033core:RetainedEarningsAccumulatedLosses2025-03-3113234033core:NetGoodwill2024-03-3113234033core:IntangibleAssetsOtherThanGoodwill2024-03-3113234033core:LandBuildings2024-03-3113234033core:PlantMachinery2024-03-3113234033core:Vehicles2024-03-3113234033core:FurnitureFittings2024-03-3113234033core:OfficeEquipment2024-03-3113234033core:AfterOneYear2024-03-3113234033core:WithinOneYear2024-03-3113234033core:ListedExchangeTraded2024-03-3113234033core:UnlistedNon-exchangeTraded2024-03-3113234033core:ShareCapital2024-03-3113234033core:SharePremium2024-03-3113234033core:RevaluationReserve2024-03-3113234033core:OtherReservesSubtotal2024-03-3113234033core:RetainedEarningsAccumulatedLosses2024-03-3113234033core:NetGoodwill2023-04-0113234033core:IntangibleAssetsOtherThanGoodwill2023-04-0113234033core:LandBuildings2023-04-0113234033core:PlantMachinery2023-04-0113234033core:Vehicles2023-04-0113234033core:FurnitureFittings2023-04-0113234033core:OfficeEquipment2023-04-0113234033core:AfterOneYear2023-04-0113234033core:WithinOneYear2023-04-0113234033core:ListedExchangeTraded2023-04-0113234033core:UnlistedNon-exchangeTraded2023-04-0113234033core:ShareCapital2023-04-0113234033core:SharePremium2023-04-0113234033core:RevaluationReserve2023-04-0113234033core:OtherReservesSubtotal2023-04-0113234033core:RetainedEarningsAccumulatedLosses2023-04-0113234033core:AfterOneYear2024-04-012025-03-3113234033core:WithinOneYear2024-04-012025-03-3113234033core:Non-currentFinancialInstrumentscore:CostValuation2024-04-012025-03-3113234033core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-04-012025-03-3113234033core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-04-012025-03-3113234033core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-04-012025-03-3113234033core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-04-012025-03-3113234033core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-04-012025-03-3113234033core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-04-012025-03-3113234033core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-04-012025-03-3113234033core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-04-012025-03-3113234033core:Non-currentFinancialInstrumentscore:CostValuation2025-03-3113234033core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2025-03-3113234033core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2025-03-3113234033core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2025-03-3113234033core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2025-03-3113234033core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2025-03-3113234033core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2025-03-3113234033core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2025-03-3113234033core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2025-03-3113234033core:Non-currentFinancialInstrumentscore:CostValuation2024-03-3113234033core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-03-3113234033core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-03-3113234033core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-03-3113234033core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-03-3113234033core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-03-3113234033core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-03-3113234033core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-03-3113234033core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-03-3113234033bus:Director12024-04-012025-03-31

PICA PICA PICTURES LTD

Registered Number
13234033
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

PICA PICA PICTURES LTD
Company Information
for the year from 1 April 2024 to 31 March 2025

Director

Oliver Louis David

Registered Address

101 New Cavendish Street
1st Floor South
London
W1W 6XH

Registered Number

13234033 (England and Wales)
PICA PICA PICTURES LTD
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets31,3182,047
1,3182,047
Current assets
Debtors9003,702
Cash at bank and on hand1751,054
1,0754,756
Creditors amounts falling due within one year4(4,415)(2,765)
Net current assets (liabilities)(3,340)1,991
Total assets less current liabilities(2,022)4,038
Net assets(2,022)4,038
Capital and reserves
Called up share capital11
Profit and loss account(2,023)4,037
Shareholders' funds(2,022)4,038
The financial statements were approved and authorised for issue by the Director on 22 May 2025, and are signed on its behalf by:
Oliver Louis David
Director
Registered Company No. 13234033
PICA PICA PICTURES LTD
Notes to the Financial Statements
for the year ended 31 March 2025

1.Accounting policies
Statutory information
Pica Pica Pictures Limited is a private company limited by shares and registered in England and Wales (registered number: 13234033). The registered office is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the financial reporting standard applicable in the UK and Republic of Ireland.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Revenue from rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery4
2.Average number of employees

20252024
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 April 242,9192,919
At 31 March 252,9192,919
Depreciation and impairment
At 01 April 24872872
Charge for year729729
At 31 March 251,6011,601
Net book value
At 31 March 251,3181,318
At 31 March 242,0472,047
4.Creditors: amounts due within one year

2025

2024

££
Taxation and social security-900
Other creditors3,065364
Accrued liabilities and deferred income1,3501,501
Total4,4152,765
5.Related party transactions
Other creditors includes £3,064 (2024 - £364) owed to the director.