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Registration number: 14322264

Big Picture Visuals Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 August 2025

Big Picture Visuals Ltd

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3 to 4
Notes to the Unaudited Financial Statements | 3

Big Picture Visuals Ltd

Company Information

Director | Christian Patterson

Registered office | 8 Magenta Avenue Irlam Manchester England M44 5GA

Accountants | UHY Williamson Croft Chartered Certified Accountants Williamson Croft Accountants Ltd York House 20 York Street Manchester M2 3BB

Chartered Certified Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Big Picture Visuals Ltd
for the Year Ended 31 August 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Big Picture Visuals Ltd for the year ended 31 August 2025 as set out on pages 3 to 4 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of Big Picture Visuals Ltd, as a body, in accordance with the terms of our engagement letter dated 18 July 2024. Our work has been undertaken solely to prepare for your approval the accounts of Big Picture Visuals Ltd and state those matters that we have agreed to state to the Board of Directors of Big Picture Visuals Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Big Picture Visuals Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Big Picture Visuals Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Big Picture Visuals Ltd. You consider that Big Picture Visuals Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Big Picture Visuals Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
UHY Williamson Croft
Chartered Certified Accountants
Williamson Croft Accountants Ltd
York House
20 York Street
Manchester
M2 3BB

26 August 2026

Big Picture Visuals Ltd

(Registration number: 14322264)
Balance Sheet as at 31 August 2025

| 2025 £ | 2024 £
Fixed assets | 687 | 2,219
Current assets | 19,743 | 9,149
Creditors: Amounts falling due within one year | (14,993) | (7,188)
Net current assets | 4,750 | 1,961
Total assets less current liabilities | 5,437 | 4,180
Accruals and deferred income | (5,225) | (3,501)
| 212 | 679
Capital and reserves | 212 | 679

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
8 Magenta Avenue
Irlam
Manchester
M44 5GA
England

These financial statements were authorised for issue by the director on 26 August 2026.

Basis of preparation

The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

The financial statements are presented in sterling which is the functional currency of the company.

2 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 0).

3 | Related party transactions

As at the period end there were amounts totalling £14,837 (2024: £6,361) owed by the director. The amounts are unsecured, repayable on demand and interest is being charged.

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Big Picture Visuals Ltd

(Registration number: 14322264)
Balance Sheet as at 31 August 2025

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the micro entities regime and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 26 August 2026

......................................... Christian Patterson Director