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Registered number: 09911577 3-D MATRIX UK LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026
3-D MATRIX UK LIMITED CONTENTS
| Page
Company information | 1
Balance sheet | 2
Statement of changes in equity | 3
Notes to the financial statements | 4 - 11
3-D MATRIX UK LIMITED COMPANY INFORMATION
Directors | T Amanuma
| Y Higashi
| H Yuto
Registered number | 09911577
Registered office | 16 Great Queen Street
| Covent Garden
| London
| WC2B 5AH
Independent auditor | Blick Rothenberg Audit LLP
| Chartered Accountants & Statutory Auditor
| 16 Great Queen Street
| Covent Garden
| London
| WC2B 5AH
Page 1
|  | REGISTERED NUMBER:09911577
3-D MATRIX UK LIMITED BALANCE SHEET AS AT 30 APRIL 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 10,244 |  | 5,998
|  |  | 10,244 |  | 5,998
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 596,987 |  | 1,248,713 |
Cash at bank and in hand |  | 249,436 |  | 390,565 |
|  | 846,423 |  | 1,639,278 |
Creditors: amounts falling due within one year | 6 | (539,556) |  | (1,399,653) |
Net current assets |  |  | 306,867 |  | 239,625
Total assets less current liabilities |  |  | 317,111 |  | 245,623
Net assets |  |  | 317,111 |  | 245,623
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 10,000 |  | 10,000
Other reserves | 8 |  | 234,531 |  | 426,728
Profit and loss account | 8 |  | 72,580 |  | (191,105)
|  |  | 317,111 |  | 245,623
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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Y Higashi
Director
Date: 6 July 2026
The notes on pages 4 to 11 form part of these financial statements. Page 2
3-D MATRIX UK LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 APRIL 2026
| Called up share capital | Other reserves | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 May 2024 | 10,000 | 426,728 | (278,870) | 157,858
Comprehensive income for the year |  |  |  |
Profit for the year | - | - | 87,765 | 87,765
At 30 April 2025 and 1 May 2025 | 10,000 | 426,728 | (191,105) | 245,623
Comprehensive income for the year |  |  |  |
Profit for the year | - | - | 71,488 | 71,488
Total comprehensive income for the year | - | - | 71,488 | 71,488
Contributions by and distributions to owners |  |  |  |
Transfer between reserves | - | (192,197) | 192,197 | -
Total transactions with owners | - | (192,197) | 192,197 | -
At 30 April 2026 | 10,000 | 234,531 | 72,580 | 317,111
| The notes on pages 4 to 11 form part of these financial statements.
Page 3
3-D MATRIX UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026
1. | General information
3-D Matrix UK Limited is a private company limited by shares incorporated in England and Wales. The address of its registered office is 16 Great Queen Street, Covent Garden, London, WC2B 5AH. The financial statements are presented in Sterling (£). Monetary amounts in these financial statements are rounded to the nearest £. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Going concern
The directors have a reasonable expectation that 3-D Matrix Ltd (Japan) will be able to provide sufficient financial support for the company to continue operating for a period of at least 12 months from the date of the approval of the financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.
| 2.3 | Foreign currency translation
Functional and presentation currency The company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the profit and loss account within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'administrative expenses'. Page 4
3-D MATRIX UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026 2.Accounting policies (continued)
| 2.4 | Revenue
Revenue represents the recharge of specific overheads costs to other group companies at an agreed margin and is recognised on an accruals basis to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding value added tax.
| 2.5 | Operating leases: the company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.6 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.7 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.8 | Pensions
Defined contribution pension plan The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
| 2.9 | Share-based payments
Where share options are awarded to employees, the fair value of the options at the date of grant is charged to profit or loss over the vesting period. Non-market vesting conditions are taken into account by adjusting the number of equity instruments expected to vest at each balance sheet date so that, ultimately, the cumulative amount recognised over the vesting period is based on the number of options that eventually vest. Market vesting conditions are factored into the fair value of the options granted. The cumulative expense is not adjusted for failure to achieve a market vesting condition. The fair value of the award also takes into account non-vesting conditions. These are either factors beyond the control of either party (such as a target based on an index) or factors which are within the control of one or other of the parties (such as the company keeping the scheme open or the employee maintaining any contributions required by the scheme). Where the terms and conditions of options are modified before they vest, the increase in the fair value of the options, measured immediately before and after the modification, is also charged to profit or loss over the remaining vesting period. Where equity instruments are granted to persons other than employees, profit or loss is charged with fair value of goods and services received. Page 5
3-D MATRIX UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026 2.Accounting policies (continued)
| 2.10 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Computer equipment | - | 33% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.11 | Cash
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.12 | Share Capital
Shares classified as equity.
| 2.13 | Holiday pay accrual
A liability is recognised to the extent of any unused holiday pay entitlement which is accrued at the balance sheet date and carried forward to future periods. This is measured at the undiscounted salary cost of the future holiday entitlement so accrued at the balance sheet date. Page 6
3-D MATRIX UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026 2.Accounting policies (continued)
| 2.14 | Financial instruments
The Company has elected to apply Sections 11 and 12 of FRS 102 in respect of financial instruments. Financial assets and financial liabilities are recognised when the Company becomes party to the contractual provisions of the instrument. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities. The Company’s policies for its major classes of financial assets and financial liabilities are set out below. Financial assets Basic financial assets, including other debtors, cash and bank balances, intercompany working capital balances, and intercompany financing are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest for a similar debt instrument. Financing transactions are those in which payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment. Financial liabilities Basic financial liabilities, including trade and other creditors and loans from fellow group companies, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Financing transactions are those in which payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Impairment of financial assets Financial assets measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit and loss account. For financial assets measured at cost less impairment, the impairment loss is measured as the difference between the asset's carrying amount and the best estimate of the amount the company would receive for the asset if it were to be sold at the reporting date. For financial assets measured at amortised cost, the impairment loss is measured as the difference between the asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If the financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract. Page 7
3-D MATRIX UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026 2.Accounting policies (continued) Financial instruments (continued) If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss. Derecognition of financial assets and financial liabilities Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) despite having retained some significant risks and rewards of ownership, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions. Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires. Offsetting of financial assets and financial liabilities Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is an 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.
| 2.15 | Taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in the profit and loss account, except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. Current tax is the amount of income tax payable in respect of taxable profit for the year or prior years. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income. Deferred tax arises from timing differences that are differences between taxable profits and total comprehensive income as stated in the financial statements. These timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Page 8
3-D MATRIX UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026
3. | Employees
| The average monthly number of employees, including directors, during the year was 19 (2025 - 19).
4. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost |
| At 1 May 2025 | 60,069
| Additions | 9,114
| Disposals | (35,160)
| At 30 April 2026 | 34,023
| Depreciation |
| At 1 May 2025 | 54,071
| Charge for the year | 4,868
| Disposals | (35,160)
| At 30 April 2026 | 23,779
| Net book value |
| At 30 April 2026 | 10,244
| At 30 April 2025 | 5,998
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 455,719 | 1,146,289
| Other debtors | 102,800 | 61,012
| Prepayments and accrued income | 38,468 | 41,412
|  | 596,987 | 1,248,713
| Amounts owed by group undertakings are interest free, have no fixed repayment date and are repayable on demand.
Page 9
3-D MATRIX UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 83,870 | 57,061
| Amounts owed to group undertakings | - | 799,480
| Corporation tax | - | 51,382
| Other taxation and social security | 62,652 | 56,411
| Other creditors | 348 | -
| Accruals and deferred income | 392,686 | 435,319
|  | 539,556 | 1,399,653
| Included in amounts owed to group undertakings is a loan amount of 0 Euros (2025: 250,000 Euros) which matured on 30 April 2025 with an interest rate of 4.32% per annum and a loan amount of £0 (2025: £150,000) which matured on 30 April 2025 with an interest rate of 5.72% per annum. The remaining balances totalling £0 (2024: £353,029) included in amounts owed to group undertakings are interest free and repayable on demand.
7. | Share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 10,000 (2025 - 10,000) Ordinary shares of £1.00 each | 10,000 | 10,000
8. | Reserves
Other reserves Share option reserves have arisen from the share-based payment charge. The shares over which the options were issued are that of the ultimate parent company. Profit and loss account The profit and loss account includes all current and prior period retained profits and losses. Page 10
3-D MATRIX UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026
9. | Commitments under operating leases
| At 30 April 2026 the company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Not later than 1 year | 40,464 | 105,796
| Later than 1 year and not later than 5 years | - | 35,408
|  | 40,464 | 141,204
10. | Post balance sheet events
On 12 June 2026, the company entered into a 24-month agreement commencing 28 August 2026. The total minimum committed payments under the agreement are £344,152, comprising £168,000 payable within one year and £176,152 payable in year two.
11. | Parent company
The company is a wholly owned subsidiary of 3-D Matrix EMEA B.V., a company incorporated in the Netherlands. The smallest group for which consolidated financial statements are drawn up is headed by 3-D Matrix Limited whose registered office is 7th floor, Kojimachi HF Building, 3-2-4 Kojimachi, Chiyoda-ku, Tokyo 102-0083 Japan. The ultimate parent company is 3-D Matrix Ltd (Japan).
12. | Auditor's information
The auditor's report on the financial statements for the year ended 30 April 2026 was unqualified. The audit report was signed on 6 July 2026 by Nicholas Anderson (senior statutory auditor) on behalf of Blick Rothenberg Audit LLP.
Page 11