CBS FINANCE 2 UK LIMITED

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

Consolidated group

Auditor

PricewaterhouseCoopers LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The directors believe that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the directors continue to adopt the going concern basis in preparing the annual report and financial statements.”

Significant events

• “On August 7, 2025, Paramount Global and Skydance Media, LLC ("Skydance") became subsidiaries of a new holding company, Paramount Skydance Corporation, pursuant to a transaction agreement entered into on July 7, 2024.”
• “Also on August 7, 2025, certain affiliates of existing investors of Skydance, including entities controlled by members of the Ellison family, and affiliates of RedBird Capital Partners, purchased all of the outstanding equity interests of National Amusements, Inc. ("NAI").”
• “Upon the closing of these transactions, NAI (renamed Harbor Lights Entertainment, Inc.), which had previously been the controlling stockholder of Paramount Global, became the controlling stockholder of Paramount Skydance Corporation.”
• “Shares of Paramount Skydance Corporation's Class B common stock now trade on the Nasdaq Stock Market LLC ("Nasdaq") under the ticker symbol "PSKY".”
• “All shares of Paramount Global Class A and Class B common stock have been delisted from Nasdaq and no longer exist.”

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

Filings

4

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

  —

  Not reported

• Cash

  -77.1%

  £114,355,078 → £26,226,835

• Net assets

  -2.7%

  £5,467,563,380 → £5,320,012,602

• Employees

  —

  Not reported

• Operating profit

  +17.4%

  -£480,356 → -£396,590

• Profit before tax

  +9.1%

  £202,770,200 → £221,214,974

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