REGISTERED NUMBER: 15045979 (England and Wales)

PUNCHY PIXELS LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

A M Graham

REGISTERED OFFICE:

82 Manton Drive

Luton

Bedfordshire

LU2 7DL

REGISTERED NUMBER:

15045979 (England and Wales)

ACCOUNTANTS:

Miller & Co

Chartered Accountants

5 Imperial Court

Laporte Way

Luton

Bedfordshire

LU4 8FE

FIXED ASSETS

Tangible assets

5

3,483

3,203

CURRENT ASSETS

Debtors

6

19,593

44,582

Cash at bank

60,966

53,120

80,559

97,702

CREDITORS

Amounts falling due within one year

7

48,892

67,894

NET CURRENT ASSETS

31,667

29,808

TOTAL ASSETS LESS CURRENT LIABILITIES

35,150

33,011

PROVISIONS FOR LIABILITIES

871

801

NET ASSETS

34,279

32,210

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

34,278

32,209

SHAREHOLDERS' FUNDS

34,279

32,210

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 August 2026 and were signed by:

A M Graham - Director

1.	STATUTORY INFORMATION

Punchy Pixels Ltd s a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling, rounded to the nearest pound.

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Income recognition

Income is recognised when goods/services have been delivered to customers such that risks and rewards of ownership have transferred to them.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on cost

Taxation

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 1 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 September 2024

328

3,942

4,270

Additions

-

1,769

1,769

At 31 August 2025

328

5,711

6,039

DEPRECIATION

At 1 September 2024

82

985

1,067

Charge for year

62

1,427

1,489

At 31 August 2025

144

2,412

2,556

NET BOOK VALUE

At 31 August 2025

184

3,299

3,483

At 31 August 2024

246

2,957

3,203

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

19,593

10,268

Other debtors

-

34,314

19,593

44,582

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

28,841

19,464

Other creditors

20,051

48,430

48,892

67,894

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 31 August 2025 and the period ended 31 August 2024:

2025

2024

£

£

A M Graham

Balance outstanding at start of year

34,314

-

Amounts advanced

-

86,991

Amounts repaid

(35,115

)

(52,677

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(801

)

34,314

The loan is interest free and repayable on demand.

10.	RELATED PARTY DISCLOSURES

During the year brought forward loans of £34,314 were repaid by the director. The director made further payments to the company totalling £801. At the balance sheet date the director was owed £801.