WARNER BROS. ENTERTAINMENT UK LIMITED

• ⚠

  Material uncertainty over going concern

  Although the directors currently have no reason to believe that the Company will be unable to continue as a going concern post-separation, the inability to fully assess the future financial and operational framework of the Company following the transaction indicates a material uncertainty which may cast significant doubt on the Company's ability to continue as a going concern

1. WARNER BROS. ENTERTAINMENT UK LIMITED 2004-06-25 → present
2. WARNER BROS. DISTRIBUTORS LIMITED 1931-10-15 → 2004-06-25

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

PricewaterhouseCoopers LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“Although the directors currently have no reason to believe that the Company will be unable to continue as a going concern post-separation, the inability to fully assess the future financial and operational framework of the Company following the transaction indicates a material uncertainty which may cast significant doubt on the Company's ability to continue as a going concern”

Group structure

1. WARNER BROS. ENTERTAINMENT UK LIMITED · parent
   1. Filmbank Distributors Limited 0.33% · England and Wales · distribution of filmed entertainment in non-theatrical markets.

Significant events

• “On June 9, 2025, the ultimate parent company, Warner Bros. Discovery, Inc. (WBD), announced that the Board has decided to separate Warner Bros. Discovery into two independent companies - each with its own leadership, strategy, and operational direction as well as distinct publicly traded entities: Warner Bros. and Discovery Global.”
• “While WBD Inc. continues to advance its previously announced separation, on October 21, 2025, the WBD Inc. Board of Directors announced it has initiated a review of strategic alternatives to maximize shareholder value, in light of unsolicited interest WBD Inc. has received from multiple parties for both the entire company and Warner Bros.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

6

last 12 months

Capital events

0

last 24 months

Officers appointed

1

last 12 months

Officers resigned

1

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  -23%

  £428,441,000 → £329,998,000

• Cash

  +56.5%

  £118,641,000 → £185,695,000

• Net assets

  +12.8%

  £346,133,000 → £390,528,000

• Employees

  -3.3%

  491 → 475

• Operating profit

  -14%

  £38,868,000 → £33,445,000

• Profit before tax

  -8%

  £45,018,000 → £41,415,000

• Wages

  -0.1%

  £49,152,000 → £49,090,000

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers