LIONS GATE INTERNATIONAL MEDIA LIMITED

• ◆

  1 PSC ceased in last 24 months

  Significant control changed hands — see the Ownership section.

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

IFRS

Reporting scope

Standalone (parent only)

Auditor

Ernst & Young LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The company is expected to continue to trade profitably for the foreseeable future. Based on their assessment, the directors have concluded that it is appropriate to prepare the financial statements on a going concern basis. The company is part of a group treasury arrangement and hence has obtained a letter of support from the group parent, Lions Gate Studio Corp., which the directors are satisfied has the ability and intention to provide the level of support if required, for a period of 12 months from the date of approval of the financial statements.”

Group structure

1. LIONS GATE INTERNATIONAL MEDIA LIMITED · parent
   1. LG UK Bdrights Holdings Limited 100% · UK · Trading
   2. LGIM Library UK Financing Limited 100% · Trading
   3. LGIM Library UK Receivables Limited 100% · Trading
   4. LGIM Library UK Holdco Limited 100% · Dormant

Significant events

• “On 26 September 2024, the company acquired a 100% shareholding in new incorporated company LG UK Bdrights Holdings Limited at $15m cost (11,762 shares).”
• “On the same day the company sold and contributed to LG UK Bdrights Holdings Limited its film distribution rights to one film (Borderlands) and its related intercompany receivables and payables. The net fair value of the contribution was $15,759k.”
• “On 10 October 2024, the company acquired 100% shareholdings in newly incorporated companies LGIM Library UK Financing Limited, LGIM Library UK Receivables Limited and LGIM Library UK Holdco Limited at £1 cost respectively.”
• “On 5 November 2024 the company sold to LGIM Library UK Receivables Limited its film distribution rights to 48 films and entered into a distribution and exploitation agreement with LGIM Library UK Receivables Limited for those same 48 titles. The net book value of those rights on 05 November 2024 was $20,823k.”
• “Post year-end on 26 March 2026, as part of the above mentioned facility, the Company approved the issuance of one ordinary share of £1 by LGIM Library UK Receivables Limited to the company.”
• “Post year-end on 7th May 2025 Lions Gate Entertainment Corp completed a full separation of its Studio and STARZ business resulting in the ultimate parent of the company moving from Lions Gate Entertainment Corporation to Lions Gate Studios Corp.”

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

Filings

9

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

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

• Turnover

  -15%

  £125,758,340 → £106,882,135

• Cash

  +11.1%

  £1,796,887 → £1,996,294

• Net assets

  -2.5%

  £79,501,112 → £77,476,649

• Employees

  —

  Not reported

• Operating profit

  -108.1%

  £24,705,708 → -£2,008,154

• Profit before tax

  -108.2%

  £24,719,792 → -£2,024,463

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