Older male, RP Voice. Production imagines the skull speaking like a Shakespearean actor, in cut-glass RP, laced with drama. Think Ian McKellen, slow, rich and booming. Perhaps he wishes he were playing Yorick in Hamlet. This is possibly someone who could multi-role with the polar bear.
The polar bear has one line, “bless you”. One of the VO artists for the other roles could also record this if they can do different accents. The first instinct is a deep, booming male voice, befitting a big bear, but there’s flexibility here.