BrightAccountsProduction v1.0.0 v1.0.0 2025-01-01 The company was not dormant during the period The company was trading for the entire period Independent venture capital firm that provides supports for startups and open innovation with large corporations 12 March 2026 0 0 11737170 2025-12-31 11737170 2024-12-31 11737170 2023-12-31 11737170 2025-01-01 2025-12-31 11737170 2024-01-01 2024-12-31 11737170 uk-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11737170 uk-curr:PoundSterling 2025-01-01 2025-12-31 11737170 uk-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 11737170 uk-bus:FullAccounts 2025-01-01 2025-12-31 11737170 uk-core:ShareCapital 2025-12-31 11737170 uk-core:ShareCapital 2024-12-31 11737170 uk-core:RetainedEarningsAccumulatedLosses 2025-12-31 11737170 uk-core:RetainedEarningsAccumulatedLosses 2024-12-31 11737170 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-12-31 11737170 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-12-31 11737170 uk-bus:FRS102 2025-01-01 2025-12-31 11737170 uk-bus:Audited 2025-01-01 2025-12-31 11737170 uk-core:CurrentFinancialInstruments 2025-12-31 11737170 uk-core:CurrentFinancialInstruments 2024-12-31 11737170 uk-core:CurrentFinancialInstruments 2025-12-31 11737170 uk-core:CurrentFinancialInstruments 2024-12-31 11737170 uk-core:WithinOneYear 2025-12-31 11737170 uk-core:WithinOneYear 2024-12-31 11737170 2025-01-01 2025-12-31 11737170 uk-bus:Director1 2025-01-01 2025-12-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: 11737170

Global Brain Europe Limited

Annual Report and Financial Statements

for the financial year ended 31 December 2025

Global Brain Europe Limited

DIRECTOR'S REPORT

for the financial year ended 31 December 2025

The director presents his report and the audited financial statements for the financial year ended 31 December 2025.

Director

The director who served during the financial year is as follows:

Mr Yasuhiko Yurimoto

Statement of Director's Responsibilities

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” Section 1A (Small Entities). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to: ●select suitable accounting policies and apply them consistently; ●make judgements and accounting estimates that are reasonable and prudent; ●prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure of Information to Auditor Each person who is a director at the date of approval of this report confirms that: In so far as the director is aware: ●there is no relevant audit information (information needed by the company's auditor in connection with preparing the auditor's report) of which the company's auditor is unaware, and ●the director has taken all the steps that he ought to have taken to make himself aware of any relevant audit information and to establish that the company's auditor is aware of that information.
Auditors

The auditors, Henry Reeves & Co Limited, (Chartered Certified Accountants) have indicated their willingness to continue in office in accordance with the provisions of Section 485 of the Companies Act 2006.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

Mr Yasuhiko Yurimoto

Director

9 March 2026

Global Brain Europe Limited

Company Registration Number: 11737170

STATEMENT OF FINANCIAL POSITION

as at 31 December 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Current Assets

Debtors |  | 5 | 209,305 |  | 323,618
Cash and cash equivalents |  |  | 265,510 |  | 184,318
|  |  | ───────── |  | ─────────
|  |  | 474,815 |  | 507,936
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 6 | (135,189) |  | (223,532)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 339,626 |  | 284,404
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 339,626 |  | 284,404
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 70,000 |  | 70,000
Statement of income and retained earnings |  |  | 269,626 |  | 214,404
|  |  | ───────── |  | ─────────
Shareholders' Funds |  |  | 339,626 |  | 284,404
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Statement of Income and Retained Earnings.

Approved by the Director and authorised for issue on 9 March 2026

Mr Yasuhiko Yurimoto |  |  |  |  |
Director |  |  |  |  |

Global Brain Europe Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 December 2025

1. | General Information
| Global Brain Europe Limited is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 11737170. The registered office of the company is 2 Market Mews, Great George Street, Godalming, GU7 1GN. Independent venture capital firm that provides supports for startups and open innovation with large corporations The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 December 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity, and to the nearest ?1.
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable for services rendered, net of discounts and Value Added Tax. Revenue from the services provided are in line with a Transfer Pricing Agreement with the parent company of 'Costs + 7%', and is recognised when the costs incurred have been reported in full and a markup applied so that an amount of revenue can be measured reliably. The assessment of costs is established for turnover when it is probable that the associated economic costs will flow from the entity and can be measured reliably.
| Taxation and deferred taxation
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using tax rates and laws that have been enacted or substantively enacted at the reporting date. The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively
| Financial Instruments
| The company only enters in to basic financial instrument transactions that result in the recognition of financial assets and liabilities, such as trade and other debtors and creditors, and loans to and from related parties.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | INFORMATION RELATING TO THE AUDITOR'S REPORT
| The Audit Report was unqualified. There were no matters to which the auditor was required to refer by way of emphasis.
| The financial statements were audited by Henry Reeves & Co Limited.
| The Auditor's Report was signed by Stuart Relf FCCA (Senior Statutory Auditor) for and on behalf of Henry Reeves & Co Limited on 12th March 2026.

4. | Employees
| The average monthly number of employees, including director, during the financial year was 5, (2024 - 5).

5. | Debtors | 2025 | 2024
|  | £ | £
| Amounts owed by group undertakings | 162,759 | 272,949
| Taxation | 1,758 | 3,626
| Prepayments and accrued income | 44,788 | 47,043
|  | ───────── | ─────────
|  | 209,305 | 323,618
|  | ═════════ | ═════════

6. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Taxation | 42,366 | 57,570
| Other creditors | - | 1,523
| Accruals | 92,823 | 164,439
|  | ───────── | ─────────
|  | 135,189 | 223,532
|  | ═════════ | ═════════

7. | Reserves
| The profit and loss reserve brought forward consists of the accumulation of the company's profit or loss since the company was incorporated. The movements within this reserve in the year is the profit during the year.

8. | Controlling party
| Global Brain Corporation, a company registered in Japan, is the parent of the largest and smallest group for which group accounts including Global Brain Europe Limited are prepared. The parent company's principal place is SHIBUYA AXSH 2-17-1 Shibuya Shibuya-ku, Tokyo, 150-0002, Japan. The ultimate controlling party is Mr Y Yurimoto, by virtue of his 100% shareholding in Global Brain Corporation.