While a role of language in the development of Theory of Mind (ToM) is well established, the interplay with a child’s ability to understand structured scenarios remains unclear. A new scale (Pictorial Theory of Mind Scale), assessing true and false belief comprehension at different levels of linguistic complexity, was used to explore language effects on ToM while accounting for scenario comprehension. Thirty-nine children (aged 4–6 years; 53.8% female) participated in this study. Results showed that 46.8% of 4- to 6-year-olds can understand false beliefs from picture-based scenarios with limited language output. Both language and scenario comprehension contributed to ToM in first-order false beliefs, whereas only scenario comprehension predicted true beliefs. In contrast, only language predicted second-order false beliefs, highlighting their different roles in ToM development.