HARBOR LIGHTS ENTERTAINMENT (UK) LIMITED

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  Material uncertainty over going concern

  We draw attention to note 2.2 in the financial statements, which indicates that that the Company is reliant on the financial support from its ultimate parent, who have indicated they are supportive of the Company but the support is not legally or contractually binding. The ultimate parents latest financial statements contain substantial doubt about its ability to continue as a going concern, and which may impact the ability of the ultimate parent to continue to provide this support. These matters indicate that a material uncertainty exists that may cast significant doubt over the Company's ability to continue as a going concern.

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  3 officer resignations in last 12 months

  Multiple officers have left the board recently — see the People section for who.

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  7 PSCs ceased in last 24 months

  Significant control changed hands — see the Ownership section.

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  Going-concern uncertainty disclosed

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  Negative shareholders' funds

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. The Δ column is the change from the prior filed period as a percentage of |prior|; lines a company doesn't report show —. 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.

1. HARBOR LIGHTS ENTERTAINMENT (UK) LIMITED 2025-09-10 → present
2. NATL. AMUSEMENTS (UK) LIMITED 1987-08-28 → 2025-09-10
3. KALESTAR LIMITED 1987-06-18 → 1987-08-28

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

Crowe U.K. LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“We draw attention to note 2.2 in the financial statements, which indicates that that the Company is reliant on the financial support from its ultimate parent, who have indicated they are supportive of the Company but the support is not legally or contractually binding. The ultimate parents latest financial statements contain substantial doubt about its ability to continue as a going concern, and which may impact the ability of the ultimate parent to continue to provide this support. These matters indicate that a material uncertainty exists that may cast significant doubt over the Company's ability to continue as a going concern.”

Significant events

• “On July 7, 2024, the shareholders of National Amusements, Inc. entered into a purchase and sales agreement (the Agreement) with Skydance Media (Skydance) to sell National Amusements, Inc. on a cash-free, debt-free basis. In addition, Paramount Global entered into an agreement to merge with Skydance. The transactions closed on August 7, 2025.”

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

Filings

15

last 12 months

Capital events

0

last 24 months

Officers appointed

2

last 12 months

Officers resigned

3

last 12 months

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