tvOS 26.2
Juli Clover (release notes, security, developer):
The tvOS 26.2 update changes the way that profiles work on the Apple TV , adding an option to create a profile without an Apple Account. With no need for an Apple Account, profiles can be created for guests and children.
For profiles made for children, there is an age-restricted mode that limits the content that kids can access in the Apple TV app.
Previously:
