In response, GB News chief executive Angelos Frangopoulos said the fine was a “direct attack on free speech and journalism in the United Kingdom”.
“We believe these sanctions are unnecessary, unfair and unlawful,” he added.
The hour-long show, which aired on 12 February, saw members of the public put questions to the then-prime minister.
However, Ofcom received 547 complaints about the programme.
The regulator found earlier this year that while featuring Mr Sunak was fine in principle, “due weight” should have been given to an “appropriately wide range of significant views” other than the Conservatives.
It said the then-prime minister “had a mostly uncontested platform to promote the policies and performance of his Government in a period preceding a UK General Election,” which it recorded as a breach of impartiality rules.
On Thursday, Ofcom said “given the seriousness and repeated nature of this breach,” it has imposed a £100,000 financial penalty on GB News.
Mr Frangopoulos said in response that the programme “was an important piece of public interest programming” and that “appropriate steps” were taken to ensure due impartiality.
He added: “It was designed to allow members of the public to put their own questions directly to leading politicians.
“GB News chooses to be regulated and we understand our obligations under the Code.
“But, equally, Ofcom is obliged by law to uphold freedom of expression and apply its rules fairly and lawfully.”
The Royal Liverpool University Hospital has declared a critical incident due to “exceptionally high” demand on A&E and patients being admitted to wards.
The hospital said there had been a spike in people with flu and respiratory illnesses going to emergency departments in recent weeks.
A spokesperson for the hospital said it had a “comprehensive plan in place” and was “taking all the necessary actions to manage the challenging circumstances”.
“We are working with partner organisations to ensure those that are medically fit can leave hospital safely and at the earliest opportunity,” they added.
The hospital warned some people would experience delays as it prioritises the sickest patients.
People whose case isn’t an emergency are being asked to see their GP, pharmacy or walk-in centre – or call the 111 service for advice.
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The Royal Liverpool University Hospital is in the city centre and is the biggest hospital in Merseyside and Cheshire.
Declaring a critical incident can happen when a hospital is experiencing exceptional demand, or sometimes if there is a serious problem with staffing levels.
It indicates it can’t function as normal and allows it to take extra measures to protect patients, such as prioritising the most unwell people and getting support from other agencies.
It could last hours, a few days, or weeks if necessary.
A critical incident was also declared on Friday by the NHS Cornwall and Isles of Scilly Integrated Care Board.
It said it had seen almost four times as many inpatients compared with last year and urged people with flu to avoid going to A&E.
Zendaya and Tom Holland are rumoured to be engaged after the 28-year-old actress appeared at the Golden Globes wearing a massive diamond ring on her left ring finger.
They met after working together on 2017’s Spider-Man: Homecoming and confirmed their relationship in 2021.
Sky News has contacted representatives for Zendaya and Holland for comment.
Zendaya chatted to journalists on the Globes red carpet, where she was nominated for best actress in a musical or comedy for her role in the romantic sports drama Challengers.
Despite being pipped to the prize by Demi Moore, who won for her role in body horror The Substance, there was plenty of buzz around Zendaya’s large diamond ring, which was clearly visible throughout the show.
A Los Angeles Times reporter appeared to ask Zendaya about it, holding up her own engagement ring and pointing to it. Zendaya responded by showing her left-hand ring.
The reporter then asked if the actor was engaged and “she kept showing her ring, smiled coyly and shrugged her shoulders mysteriously”.
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Holland, who is also 28, wasn’t at Sunday’s Globes.
Zendaya wore an orange Louis Vuitton ball gown, and diamond jewellery from Bulgari – for which she’s an ambassador – on the Globes red carpet.
But while the Dune star’s other jewellery items were listed in a press release, there was no mention of the ring on her left finger.
Zendaya, who rose to fame after her breakout role in Disney sitcom Shake It Up, became a household star after starring in Euphoria.
Tom Holland, who is the son of British actor/comedian Dominic Holland, won a role in Billy Elliot The Musical as a child, and has gone on to achieve global fame playing Spider-Man in six Marvel Cinematic Universe movies.