Arqit Quantum Inc. Annual and transition report of foreign private issuers pursuant to Section 13 or 15(d)

Property, plant and equipment

12 Months Ended

Sep. 30, 2022

10. Property, plant and equipment


	Computer	Office	Furniture &
	equipment	equipment	fittings	Total
	$'000	$'000	$'000	$'000
Cost
At 1 October 2019	5	—	—	5
Additions	26	—	—	26
Foreign exchange on translation	1	—	—	1
At 30 September 2020	32	—	—	32
At 1 October 2020	32	—	—	32
Additions	223	—	—	223
Foreign exchange on translation	1	—	—	1
At 30 September 2021	256	—	—	256
At 1 October 2021	256	—	—	256
Additions	1,810	25	581	2,416
Foreign exchange on translation	(47)	(2)	(32)	(81)
At 30 September 2022	2,019	23	549	2,591
Depreciation
At 1 October 2019	—	—	—	—
Charge	(5)	—	—	(5)
Foreign exchange on translation	—	—	—	—
At 30 September 2020	(5)	—	—	(5)
At 1 October 2020	(5)	—	—	(5)
Charge	(53)	—	—	(53)
Foreign exchange on translation	1	—	—	1
At 30 September 2021	(57)	—	—	(57)
At 1 October 2021	(57)	—	—	(57)
Charge	(327)	(2)	(39)	(368)
Foreign exchange on translation	37	—	3	40
At 30 September 2022	(347)	(2)	(36)	(385)
Net Book Value
At 30 September 2022	1,672	21	513	2,206
At 30 September 2021	199	—	—	199
At 30 September 2020	27	—	—	27