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The CPU implementation is done by Qualcomm, Apple, and the like. The CPU design is done by ARM, predominantly in the UK. The fact that Softbank (Japan) owns ARM has no bearing on where and who is doing the actual technical work.

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That's incorrect, Apple designs their own micro architecture that implements the ARM ISA. Qualcomm, HiSilicon, and Samsung use ARM's reference micro architectures, which are mostly designed in Austin TX now, although some have been from the ARM Sophia, France office. Samsung also made custom uarchs at their Austin office for their Exynos chips but recently shut the operation down.

Not true - just look at the latest chip from Apple.

https://en.wikipedia.org/wiki/Apple_A13

Yes it uses the arm instruction set, but it was completely designed by Apple. This is identical to Intel using the same 64 bit instruction set as AMD... you wouldn’t say AMD designs intels chips though.

Apple is largely an exception in the crowd of ARM SoCs manufacturers, though. A lot of companies just implements ARM cores, with their additional magic in other bits of the SoCs. The fact that Apple does it does not mean that ARM does not do any design.

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