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REGISTERED NUMBER: 14828908 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

MACROMILL UK HOLDINGS LIMITED

MACROMILL UK HOLDINGS LIMITED (REGISTERED NUMBER: 14828908) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

| Company information | 1 |

| Balance sheet | 2 |

| Notes to the financial statements | 3 |

| MACROMILL UK HOLDINGS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| Directors: | Mr T Sasaki

| Mr S Hashimoto

| Secretary: | Vistra Cosec Limited

| Registered office: | Suite 1, 7th Floor

| 50 Broadway

| London

| SW1H 0DB

| Registered number: | 14828908 (England and Wales)

| Auditors: | Fuller & Roper Limited

| Chartered Accountants and Statutory Auditors

| 12 Old Mills Industrial Estate

| Paulton

| BS39 7SU

MACROMILL UK HOLDINGS LIMITED (REGISTERED NUMBER: 14828908) |

BALANCE SHEET

30 JUNE 2025

2025 | 2024 |

| Notes | £ | £

FIXED ASSETS

Investments | 4 | 63,461,515 |  | 58,834,301 |  |

CURRENT ASSETS

Debtors: amounts falling due within one year | 5 | 1,009 |  | 939 |  |

CREDITORS

Amounts falling due within one year | 6 | (349,614 | ) | (1,051,687 | ) |

NET CURRENT LIABILITIES | (348,605 | ) | (1,050,748 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 63,112,910 |  | 57,783,553 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (1,943,868 | ) | - |  |

NET ASSETS | 61,169,042 |  | 57,783,553 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Share premium | 54,852,086 |  | 54,852,086 |  |

Retained earnings | 6,316,954 |  | 2,931,465 |  |

SHAREHOLDERS' FUNDS | 61,169,042 |  | 57,783,553 |  |

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

In accordance with Section 444 of the Companies Act 2006, the Income statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 April 2026 and were signed on its behalf by:

Mr S Hashimoto - Director

MACROMILL UK HOLDINGS LIMITED (REGISTERED NUMBER: 14828908) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| Macromill UK Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The company’s functional and presentational currency is pounds sterling (GBP) and the financial statements have been rounded to the nearest pound (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Critical accounting judgements and key sources of estimation uncertainty

| Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into.

| Basic financial liabilities

| Basic financial liabilities, including creditors, and loans from fellow group companies are initially recognised at transaction price.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are initially recognised at transaction price.

MACROMILL UK HOLDINGS LIMITED (REGISTERED NUMBER: 14828908) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Financial assets

| Financial assets represent the long term convertible loans. The convertible assets are accounted for as a single instrument as the embedded derivatives and are closely related to the host debt instruments.

| The instrument assets are initially recgonised at their fair value, which is the transaction price, including directly attributable transaction costs, and subsequently measured at amortised cost using the effective interest method.

| At the end of each reporting period, the financial assets are measured at fair value. Any changes in fair values are recognised immediately in the statement of profit or loss.

| Income relating to the financial assets is recognised as a finance income in the income statement.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

4. | FIXED ASSET INVESTMENTS

| Convertible |  |

| Loan |  |

| £ |  |

| Opening Balance |  |  | 58,834,301 |  |

| Revaluation |  |  | 952,124 |  |

| Interest |  |  | 3,675,090 |  |

| At 30 June 2025 |  |  | 63,461,515 |  |

| A revaluation of the convertible loan was carried out by Focus Valuation Limited on June 30, 2025.

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Other debtors | 1,009 |  | 939 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Trade creditors | - |  | 1 |  |

| Amounts owed to group undertakings | 8,770 |  | 1,397 |  |

| Taxation and social security | 219,775 |  | 977,155 |  |

| Other creditors | 121,069 |  | 73,134 |  |

349,614 |  | 1,051,687 |  |

MACROMILL UK HOLDINGS LIMITED (REGISTERED NUMBER: 14828908) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

| £ | £

| Amounts owed to group undertakings | 1,943,868 |  | - |  |

8. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the auditors was unqualified.

| Simon Roper (Senior Statutory Auditor)

| for and on behalf of Fuller & Roper Limited

9. | ULTIMATE CONTROLLING PARTY

| The company's immediate and ultimate parent company is Macromill, Inc., a company listed on Tokyo Stock Exchange. The registered address of which is Shinagawa East One Tower 11f, 2-16-1 Konan, Mina-Toku, Tokyo, Japan, 108-0075.

| The consolidated group financial statements can be obtained from www. macromill.com.

10. | REGISTRATION OF A CHARGE

| During the year, a charge was granted and registered as part of a security package in connection with a Senior Facilities Agreement entered into by the company's parent company, Macromill Inc., as part of a group financing arrangement.

| As a condition precedent to the financing, security is granted over the company's assets.