GOWINGS BROS LIMITED Prepared for John Gowing · Appendix A1 · Commercial in confidence

Appendix A1 · Context for §2 of the main paper · May 2026

The asset, at four scales

Section 2 prices two assets on one site: a durable shell and a wasting interior. This note shows the interior at four scales, and why the durable perimeter, not the interior, is the investable layer. Nothing here changes the decision.

1

The stack, from die to hall

Four scales of the same machine. Each row is built from the one above it, and the multipliers compound: eight chips to a server, eight servers to a rack, eighty or more racks to a hall.

The asset at four scales · same rows as main paper §6.B, plus composition
ScaleCompositionPowerCost (USD)Economic life
Chip · GPUOne accelerator; matrix arithmetic in parallel~700 W25–40 k3–4 yrs on training work
Server · nodeEight GPUs in one chassis, liquid-cooled at the chip~10 kW250–400 kTurns over with the chips
Rack · cabinetEight servers; 64 GPUs per cabinet~80 kW2.5–3.5 mTurns over with the chips
Hall · buildingEighty or more racks; grid feed, cooling water, fibre50–200 MW0.5–2 bnShell, substation and grid right do not age

Source: AI_Datacentres_v3.docx Ch.6 (the stack, from die to hall); figures identical to main paper §6.B. Cooling capacity, not floor area, is what binds how many racks a hall can hold.

Main paper · The compact form of this table: §6.B

2

What the chips do, in two modes

The same hardware earns in two different shapes of work.

Training and inference, side by side
ModeShape of the workWhat binds itWhere it sits
TrainingOne cluster, one model, weeks to months. Tens of thousands of GPUs in one fabric, working as one machineNetwork speed inside the building decides whether training convergesFrontier build; the highest capex per chip
InferenceMany small jobs, milliseconds each. The trained model copied across many smaller clusters, serving live queriesProximity and availabilityThe production fleet, distributable across sites; where the operating revenue lives

Source: v3 Ch.6. The four-scale stack and the two modes hold at any facility size; nothing in this note is specific to the boutique.

3

The investor read

An AI datacentre is a life-support system for chips. The compute layer ages on a three-to-four-year economic life; the shell, the substation and the grid connection right do not. The durable asset is the building and the connection. The wasting asset is what sits on the floor.

Section 2 of the main paper draws exactly this line between the two assets on the site, and prices Gowings into the durable side only.

Main paper · The two assets, and who owns which: §2

Return to the main paper · §2 The two vehicles Next · A2 What the customer buys