ACCOUNTS - Final Accounts preparation

Auditors' remuneration

During the year, the Company obtained the following services from the Company's auditors:

Registered number: 09864600

CPL GOOD VIBRATIONS LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

CPL GOOD VIBRATIONS LIMITED

COMPANY INFORMATION

Directors	J C Oakes
	M Boland
	D S Lux
	M Metzger
	H Pabst


Company secretary	J C Oakes (resigned 23 September 2026)


Registered number	09864600


Registered office	8 Gate Street
	London
	WC2A 3HP


Independent auditors	Ecovis Wingrave Yeats LLP
	Chartered Accountants and Statutory Auditor
	3rd Floor, Waverley House
	7-12 Noel Street
	London
	W1F 8GQ

CPL GOOD VIBRATIONS LIMITED

CONTENTS

	Page
Balance Sheet	1
Statement of Changes in Equity	2
Notes to the Financial Statements	3 - 7

CPL GOOD VIBRATIONS LIMITED

REGISTERED NUMBER: 09864600

BALANCE SHEET

AS AT 31 JANUARY 2026

		2026		2025
Note		£		£


Current assets
Debtors: amounts falling due within one year	6	377		115,901
Cash at bank and in hand	7	125,681		38,655
		126,058		154,556
Creditors: amounts falling due within one year	8	(3,909)		(8,163)
Net current assets			122,149		146,393
Total assets less current liabilities			122,149		146,393

Net assets			122,149		146,393

Capital and reserves
Called up share capital	9	100	100
Profit and loss account		122,049	146,293
		122,149	146,393

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 29 October 2026.

J C Oakes

Director

Page 1

CPL GOOD VIBRATIONS LIMITED

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 JANUARY 2026

	Called up share capital	Profit and loss account	Total equity
	£	£	£
At 1 February 2024	100	135,198	135,298
Comprehensive income for the year
Profit for the year	-	11,095	11,095

At 1 February 2025	100	146,293	146,393
Comprehensive income for the year
Loss for the year	-	(24,244)	(24,244)
At 31 January 2026	100	122,049	122,149

The notes on pages 3 to 7 form part of these financial statements.

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CPL GOOD VIBRATIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

1.	General information

CPL Good Vibrations Limited is a private company, limited by shares, registered and domiciled in England & Wales, registration number 09864600. The registered office is 8 Gate Street, London, WC2A 3HP.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3).

The following principal accounting policies have been applied:

2.2

Financial Reporting Standard 102 - reduced disclosure exemptions

The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

∙the requirements of Section 7 Statement of Cash Flows;

∙the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d);

∙the requirements of Section 11 Financial Instruments paragraphs 11.42, 11.44 to 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);

∙the requirements of Section 12 Other Financial Instruments paragraphs 12.26 to 12.27, 12.29(a), 12.29(b) and 12.29A;

∙the requirements of Section 33 Related Party Disclosures paragraph 33.7.

This information is included in the consolidated financial statements of ProSiebenSat. 1 Media AG as at 31 December 2025 and these financial statements may be obtained from Medienallee 7, 85771, Unterfohring, Germany.

2.3

Going concern

The financial statements have been prepared on a basis other than that of a going concern. Subsequent to the year end, the directors resolved that the Company's historic rights agreements will be novated to its parent undertaking, CPL Productions, following which the Company will cease operations and be dissolved. Accordingly, the financial statements have not been prepared on the going concern basis, as the directors do not intend, nor do they have any realistic alternative but to cease the Company's operations.
No adjustments have been required to restate the Company’s assets and liabilities to their recoverable or settlement amounts, or to provide for any further liabilities arising from the planned cessation of operations. The Company’s assets and liabilities are short-term in nature and are considered to be stated at their expected recoverable or settlement amounts.

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CPL GOOD VIBRATIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

2.Accounting policies (continued)

2.4

Taxation

Tax is recognised in the Statement of comprehensive income, except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance sheet date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences.

2.5

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Page 4

CPL GOOD VIBRATIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

3.	Judgments in applying accounting policies and key sources of estimation uncertainty

The following are significant judgments management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements.
Deferred tax asset
Management is required to assess whether it is appropriate to recognise a deferred tax asset relating to taxable losses available to the Company. The recognition of deferred tax assets is based upon whether it is more likely than not that sufficient and suitable taxable profits will be available in the future against which the reversal of losses and other deductions can be deducted. Therefore, the deferred tax asset has not been recognised.

Fees payable to the Company's auditors for the audit of the Company's financial statements

580

520

The Company has taken advantage of the exemption not to disclose amounts paid for non-audit services as these are disclosed in the consolidated accounts of the parent Company.

Employees

The Company has no employees other than the directors, who did not receive any remuneration (2025 - £Nil).

Page 5

CPL GOOD VIBRATIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Debtors

					2026	2025
					£	£


Amounts owed by group undertakings	-	114,801
Other debtors	377	1,100
	377	115,901

Amounts owed by group undertakings are unsecured, interest free and repayable on demand.

7.	Cash and cash equivalents
		2026	2025
		£	£

Cash at bank and in hand	125,681	38,655
	125,681	38,655

8.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Amounts owed to group undertakings	1,874	-
Other taxation and social security	-	1,878
Accruals	2,035	6,285
	3,909	8,163

Amounts owed to group undertakings are unsecured, interest free and repayable on demand.

9.	Share capital
		2026	2025
		£	£

Allotted, called up and fully paid

100 (2025 - 100) Ordinary shares of £1.00 each	100	100

Page 6

CPL GOOD VIBRATIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

10.	Related party transactions
	The Company has taken advantage of the exemptions under paragraph 33.1a of FRS 102 from disclosing transactions entered into between two or more members of a group, where any subsidiary undertaking which is a party to the transaction is wholly owned by a member of that group.

11.	Controlling party

The immediate parent company at 31 January 2026 was CPL Productions Limited, a company registered in England and Wales.
The Company’s ultimate controlling entity is FinInvest S.p.A., a privately held company incorporated in Italy. Copies of its consolidated financial statements are available from Largo del Nazareno, 8, 00187, Rome, Italy.

The largest group into which the results of the Company were consolidated at 31 December 2025 was that
headed by Fininvest S.p.A..

12.	Auditors' information

The auditors' report on the financial statements for the year ended 31 January 2026 was unqualified.

The audit report was signed on 29 October 2026 by Kate Barekati (Senior Statutory Auditor) on behalf of Ecovis Wingrave Yeats LLP.

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