Trade and other payables (Tables)

9 Months Ended

Sep. 30, 2026

Trade and other payables

Schedule of trade and other payables


		September 30,		December 31,
		2026		2025
		$'m		$'m

Non-current
Deferred revenue^(a)		140.6		111.2
Other payables		8.4		11.1
		149.0		122.3
Current
Trade payables		217.4		148.4
Deferred revenue		44.5		46.6
Withholding tax payable		2.3		3.5
Payroll and other related statutory liabilities		27.3		34.4
VAT payables		12.0		22.9
Other payables^(b)		102.1		22.2
		405.6		278.0

(a)	Includes payments received in advance from customers for long-term lease arrangements of fiber network infrastructure.

(b)	Includes employee benefit accruals of $96.4 million (2025: $nil) (see note 7).