Japanese Maple Shohin Materiel
Acer palmatum. possibly  ('Beni-Tsukasa')?
Dob - 2022
Height - ±10cm not including sacrifice branches
Origin - UK
Training pot
 
This shohin sized Japanese maple materiel was air layered from a much older tree of around 15 years old.
It has an excelllent nebari developing.
It's got bits in all the right places.
Most of the hard bit is done and now its time to grow it on and start to develop branches.
It's up to you how it will progress.