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"section": "OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional) - values in column C; named project openings are on Project_Register", "format": "int", "kind": "input", "bold": false, "value_c": 31988.97, "value_d": null }, { "key": "rr_ar_gr", "label": "SEAI grant claims receivable", "basis": "FY25 accounts", "section": "OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional) - values in column C; named project openings are on Project_Register", "format": "int", "kind": "input", "bold": false, "value_c": 178731.67, "value_d": null }, { "key": "rx_ar_ho", "label": "Renovation homeowner receivables", "basis": "FY25 accounts", "section": "OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional) - values in column C; named project openings are on Project_Register", "format": "int", "kind": "input", "bold": false, "value_c": 68296.64, "value_d": null }, { "key": "rr_net", "label": "Retrofit programme: revenue earned less billed (ex VAT; + asset, - liability)", "basis": "FY25 accounts", "section": "OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional) - values in column C; named project openings are on Project_Register", "format": "int", "kind": "input", "bold": false, "value_c": 141991.13, "value_d": null }, { "key": "rx_net", "label": "Renovation programme: revenue earned less billed (ex VAT)", "basis": "FY25 accounts", "section": "OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional) - values in column C; named project openings are on Project_Register", "format": "int", "kind": "input", "bold": false, "value_c": -5623.37, "value_d": null }, { "key": "leg_2405", "label": "Legacy retention CF-2405 (final half, ex VAT)", "basis": "FY25 accounts", "section": "OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional) - values in column C; named project openings are on Project_Register", "format": "int", "kind": "input", "bold": false, "value_c": 19000, "value_d": null }, { "key": "leg_2311", "label": "Legacy retention CF-2311 (overdue, ex VAT)", "basis": "FY25 accounts", "section": "OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional) - values in column C; named project openings are on Project_Register", "format": "int", "kind": "input", "bold": false, "value_c": 38000, "value_d": null }, { "key": "other", "label": "Prepayments and other receivables", "basis": "FY25 accounts", "section": "OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional) - values in column C; named project openings are on Project_Register", "format": "int", "kind": "input", "bold": false, "value_c": 46000, "value_d": null }, { "key": "fa_vans_cost", "label": "Vans: cost", "basis": "FY25 accounts", "section": "OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional) - values in column C; named project openings are on Project_Register", "format": "int", "kind": "input", "bold": false, "value_c": 395000, "value_d": null }, { "key": "fa_vans_dep", "label": "Vans: accumulated depreciation", "basis": "FY25 accounts", "section": "OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional) - values in column C; named project openings are on Project_Register", "format": "int", "kind": "input", "bold": false, "value_c": 178000, "value_d": null }, { "key": "fa_plant_cost", "label": "Plant and tools: cost", "basis": "FY25 accounts", "section": "OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional) - values in column C; named project openings are on Project_Register", "format": "int", "kind": "input", "bold": false, "value_c": 118000, "value_d": null }, { "key": "fa_plant_dep", "label": "Plant and tools: accumulated depreciation", "basis": "FY25 accounts", "section": "OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional) - values in column C; named project openings are on Project_Register", "format": "int", "kind": "input", "bold": false, "value_c": 61000, "value_d": null }, { "key": "fa_it_cost", "label": "IT and office: cost", "basis": "FY25 accounts", "section": "OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional) - values in column C; named project openings are on Project_Register", "format": "int", "kind": "input", "bold": false, "value_c": 64000, "value_d": null }, { "key": "fa_it_dep", "label": "IT and office: accumulated depreciation", "basis": "FY25 accounts", "section": "OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional) - values in column C; named project openings are on Project_Register", "format": "int", "kind": "input", "bold": false, "value_c": 41000, "value_d": null }, { "key": "ap_sub", "label": "Trade payables: subcontractors", "basis": "FY25 accounts", "section": "OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional) - values in column C; named project openings are on Project_Register", "format": "int", "kind": "input", "bold": false, "value_c": 182000, "value_d": null }, { "key": "ap_mat", "label": "Trade payables: materials suppliers", "basis": "FY25 accounts", "section": "OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional) - values in column C; named project openings are on Project_Register", "format": "int", "kind": "input", "bold": false, "value_c": 148000, "value_d": null }, { "key": "ap_plant", "label": "Trade payables: plant hire and site services", "basis": "FY25 accounts", "section": "OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional) - values in column C; named project openings are on Project_Register", "format": "int", "kind": "input", "bold": false, "value_c": 41000, "value_d": null }, { "key": "ap_ovh", "label": "Trade payables: overhead suppliers", "basis": "FY25 accounts", "section": "OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional) - values in column C; named project openings are on Project_Register", "format": "int", "kind": "input", "bold": false, "value_c": 38000, "value_d": null }, { "key": "rct", "label": "RCT deducted, payable to Revenue", "basis": "FY25 accounts", "section": "OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional) - values in column C; named project openings are on Project_Register", "format": "int", "kind": "input", "bold": false, "value_c": 5200, "value_d": null }, { "key": "paytax", "label": "PAYE, USC, PRSI and pension payable", "basis": "FY25 accounts", "section": "OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional) - values in column C; named project openings are on Project_Register", "format": "int", "kind": "input", "bold": false, "value_c": 61800, "value_d": null }, { "key": "vat", "label": "VAT payable (Nov-Dec 25 return)", "basis": "FY25 accounts", "section": "OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional) - values in column C; named project openings are on Project_Register", "format": "int", "kind": "input", "bold": false, "value_c": 46300, "value_d": null }, { "key": "cit", "label": "Corporation tax payable (FY2025 balance)", "basis": "FY25 accounts", "section": "OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional) - values in column C; named project openings are on Project_Register", "format": "int", "kind": "input", "bold": false, "value_c": 6000, "value_d": null }, { "key": "hp", "label": "Hire purchase creditor", "basis": "FY25 accounts", "section": "OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional) - values in column C; named project openings are on Project_Register", "format": "int", "kind": "input", "bold": false, "value_c": 140000, "value_d": null }, { "key": "sharecap", "label": "Share capital", "basis": "FY25 accounts", "section": "OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional) - values in column C; named project openings are on Project_Register", "format": "int", "kind": "input", "bold": false, "value_c": 100000, "value_d": null }, { "key": "retained", "label": "Retained earnings", "basis": "FY25 accounts", "section": "OPENING BALANCE SHEET AT 31-DEC-25 (FY2025 accounts, fictional) - values in column C; named project openings are on Project_Register", "format": "int", "kind": "input", "bold": false, "value_c": 1230685.9, "value_d": null } ] }, "WIP": { "title": "WORK IN PROGRESS: NAMED CONTRACTS (PERCENTAGE OF COMPLETION, COST TO COMPLETE, VALUATIONS, RETENTIONS, CASH)", "description": "Revenue over time on the cost-to-cost input method (IFRS 15.B18): % complete = cost to date / estimated cost at completion. Actual months from the ledger and certificates; forecast months spread the remaining cost on an S-curve to the effective completion date. Expected losses are provided in full (IAS 37 onerous contracts).", "months": 24, "rows": [ { "key": "CF-2501|tau", "label": "Programme position (elapsed share of duration)", "basis": "effective dates, Project_Register", "section": "CF-2501 Office fit-out, 1,850 m2, Dublin 2 | Northwall Analytics Ltd | segment CF | Completed", "format": "num3", "kind": "calc", "bold": false, "values": [ 0.75, 0.875, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1 ], "fy2026": null, "fy2027": null, "total_rule": "none" }, { "key": "CF-2501|S", "label": "S-curve: cumulative share of cost at month end", "basis": "3x^2 - 2x^3", "section": "CF-2501 Office fit-out, 1,850 m2, Dublin 2 | Northwall Analytics Ltd | segment CF | Completed", "format": "num3", "kind": "calc", "bold": false, "values": [ 0.8438, 0.957, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1 ], "fy2026": null, "fy2027": null, "total_rule": "none" }, { "key": "CF-2501|Sp", "label": "S-curve: cumulative share at prior month end", "basis": "", "section": "CF-2501 Office fit-out, 1,850 m2, Dublin 2 | Northwall Analytics Ltd | segment CF | Completed", "format": "num3", "kind": "calc", "bold": false, "values": [ 0.6836, 0.8438, 0.957, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1 ], "fy2026": null, "fy2027": null, "total_rule": "none" }, { "key": "CF-2501|lab", "label": "Cost: own labour (allocated at standard rate)", "basis": "A: cost ledger; F: remaining cost x S-curve x mix", "section": "CF-2501 Office fit-out, 1,850 m2, Dublin 2 | Northwall Analytics Ltd | segment CF | Completed", "format": "int", "kind": "calc", "bold": false, "values": [ 20871.48, 17684.27, 7685.74, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 46241.49, "fy2027": 0, "total_rule": "sum" }, { "key": "CF-2501|sub", "label": "Cost: subcontractors", "basis": "A: cost ledger; F: remaining cost x S-curve x mix", "section": "CF-2501 Office fit-out, 1,850 m2, Dublin 2 | Northwall Analytics Ltd | segment CF | Completed", "format": "int", "kind": "calc", "bold": false, "values": [ 61951.26, 52022.57, 25468.72, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 139442.55, "fy2027": 0, "total_rule": "sum" }, { "key": "CF-2501|mat", "label": "Cost: materials", "basis": "A: cost ledger; F: remaining cost x S-curve x mix", "section": "CF-2501 Office fit-out, 1,850 m2, Dublin 2 | Northwall Analytics Ltd | segment CF | Completed", "format": "int", "kind": "calc", "bold": false, "values": [ 31369.52, 25055.71, 12219.07, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 68644.3, "fy2027": 0, "total_rule": "sum" }, { "key": "CF-2501|plant", "label": "Cost: plant hire", "basis": "A: cost ledger; 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VAT", "basis": "opening + invoiced - received", "section": "CF-2604 Medical clinic fit-out, Dublin 15 | Liffeyside Medical Partners | segment CF | Contracted", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 51117.037, 153351.1111, 230026.6667, 249195.5556, 210857.7778, 133173.3333, 34638.5185, 0, 0, 0, 0, 0 ], "fy2026": 0, "fy2027": 0, "total_rule": "last" }, { "key": "CF-2604|net", "label": "Contract position: revenue to date less certified", "basis": "+ contract asset / - contract liability", "section": "CF-2604 Medical clinic fit-out, Dublin 15 | Liffeyside Medical Partners | segment CF | Contracted", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 47407.4074, 118518.5185, 154074.0741, 154074.0741, 118518.5185, 47407.4074, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 47407.4074, "fy2027": 0, "total_rule": "last" }, { "key": "CF-2604|ca", "label": "Contract asset (work done, not yet certified)", "basis": "", "section": "CF-2604 Medical clinic fit-out, Dublin 15 | Liffeyside Medical Partners | segment CF | Contracted", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 47407.4074, 118518.5185, 154074.0741, 154074.0741, 118518.5185, 47407.4074, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 47407.4074, "fy2027": 0, "total_rule": "last" }, { "key": "CF-2604|cl", "label": "Contract liability (certified ahead of work)", "basis": "", "section": "CF-2604 Medical clinic fit-out, Dublin 15 | Liffeyside Medical Partners | segment CF | Contracted", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 0, "fy2027": 0, "total_rule": "last" }, { "key": "CF-2604|subcum", "label": "Subcontract cost to date", "basis": "", "section": "CF-2604 Medical clinic fit-out, Dublin 15 | Liffeyside Medical Partners | segment CF | Contracted", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 21146.6667, 74013.3333, 142740, 211466.6667, 264333.3333, 285480, 285480, 285480, 285480, 285480, 285480, 285480, 285480 ], "fy2026": 21146.6667, "fy2027": 285480, "total_rule": "last" }, { "key": "CF-2604|subret", "label": "Retention held from subcontractors", "basis": "", "section": "CF-2604 Medical clinic fit-out, Dublin 15 | Liffeyside Medical Partners | segment CF | Contracted", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 1057.3333, 3700.6667, 7137, 10573.3333, 13216.6667, 14274, 7137, 7137, 7137, 7137, 7137, 7137, 7137 ], "fy2026": 1057.3333, "fy2027": 7137, "total_rule": "last" }, { "key": "CF-2604|subretmv", "label": "Subcontractor retention withheld / (released)", "basis": "", "section": "CF-2604 Medical clinic fit-out, Dublin 15 | Liffeyside Medical Partners | segment CF | Contracted", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 1057.3333, 2643.3333, 3436.3333, 3436.3333, 2643.3333, 1057.3333, -7137, 0, 0, 0, 0, 0, 0 ], "fy2026": 1057.3333, "fy2027": 6079.6667, "total_rule": "sum" }, { "key": "CF-2604|bond", "label": "Performance bond outstanding", "basis": "bond % x contract, award to practical completion", "section": "CF-2604 Medical clinic fit-out, Dublin 15 | Liffeyside Medical Partners | segment CF | Contracted", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 64000, 64000, 64000, 64000, 64000, 64000, 64000, 64000, 64000, 64000, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 64000, "fy2027": 0, "total_rule": "last" }, { "key": "CF-2604|backlog", "label": "Remaining contract revenue (secured from award; pipeline weighted throughout)", "basis": "", "section": "CF-2604 Medical clinic fit-out, Dublin 15 | Liffeyside Medical Partners | segment CF | Contracted", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 640000, 640000, 640000, 640000, 592592.5926, 474074.0741, 320000, 165925.9259, 47407.4074, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 592592.5926, "fy2027": 0, "total_rule": "last" }, { "key": "CF-2604|intake", "label": "Order intake (contract value in the award month)", "basis": "", "section": "CF-2604 Medical clinic fit-out, Dublin 15 | Liffeyside Medical Partners | segment CF | Contracted", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 640000, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 640000, "fy2027": 0, "total_rule": "sum" }, { "key": "PS-2602|tau", "label": "Programme position (elapsed share of duration)", "basis": "effective dates, Project_Register", "section": "PS-2602 Deep retrofit of 40 council homes, Phase 3 | Kildrum County Council | segment PS | Contracted", "format": "num3", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0.1111, 0.2222, 0.3333, 0.4444, 0.5556, 0.6667, 0.7778, 0.8889 ], "fy2026": null, "fy2027": null, "total_rule": "none" }, { "key": "PS-2602|S", "label": "S-curve: cumulative share of cost at month end", "basis": "3x^2 - 2x^3", "section": "PS-2602 Deep retrofit of 40 council homes, Phase 3 | Kildrum County Council | segment PS | Contracted", "format": "num3", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0.0343, 0.1262, 0.2593, 0.417, 0.583, 0.7407, 0.8738, 0.9657 ], "fy2026": null, "fy2027": null, "total_rule": "none" }, { "key": "PS-2602|Sp", "label": "S-curve: cumulative share at prior month end", "basis": "", "section": "PS-2602 Deep retrofit of 40 council homes, Phase 3 | Kildrum County Council | segment PS | Contracted", "format": "num3", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0.0343, 0.1262, 0.2593, 0.417, 0.583, 0.7407, 0.8738 ], "fy2026": null, "fy2027": null, "total_rule": "none" }, { "key": "PS-2602|lab", "label": "Cost: own labour (allocated at standard rate)", "basis": "A: cost ledger; F: remaining cost x S-curve x mix", "section": "PS-2602 Deep retrofit of 40 council homes, Phase 3 | Kildrum County Council | segment PS | Contracted", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 7177.284, 19235.121, 27847.8617, 33015.5062, 34738.0543, 33015.5062, 27847.8617, 19235.121 ], "fy2026": 0, "fy2027": 202112.316, "total_rule": "sum" }, { "key": "PS-2602|sub", "label": "Cost: subcontractors", "basis": "A: cost ledger; F: remaining cost x S-curve x mix", "section": "PS-2602 Deep retrofit of 40 council homes, Phase 3 | Kildrum County Council | segment PS | Contracted", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 30917.5309, 82858.9827, 119960.0198, 142220.642, 149640.8494, 142220.642, 119960.0198, 82858.9827 ], "fy2026": 0, "fy2027": 870637.6691, "total_rule": "sum" }, { "key": "PS-2602|mat", "label": "Cost: materials", "basis": "A: cost ledger; F: remaining cost x S-curve x mix", "section": "PS-2602 Deep retrofit of 40 council homes, Phase 3 | Kildrum County Council | segment PS | Contracted", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 12698.2716, 34031.3679, 49269.2938, 58412.0494, 61459.6346, 58412.0494, 49269.2938, 34031.3679 ], "fy2026": 0, "fy2027": 357583.3284, "total_rule": "sum" }, { "key": "PS-2602|plant", "label": "Cost: plant hire", "basis": "A: cost ledger; F: remaining cost x S-curve x mix", "section": "PS-2602 Deep retrofit of 40 council homes, Phase 3 | Kildrum County Council | segment PS | Contracted", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 1656.2963, 4438.8741, 6426.4296, 7618.963, 8016.4741, 7618.963, 6426.4296, 4438.8741 ], "fy2026": 0, "fy2027": 46641.3037, "total_rule": "sum" }, { "key": "PS-2602|prel", "label": "Cost: preliminaries and site services", "basis": "A: cost ledger; F: remaining cost x S-curve x mix", "section": "PS-2602 Deep retrofit of 40 council homes, Phase 3 | Kildrum County Council | segment PS | Contracted", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 2760.4938, 7398.1235, 10710.716, 12698.2716, 13360.7901, 12698.2716, 10710.716, 7398.1235 ], "fy2026": 0, "fy2027": 77735.5062, "total_rule": "sum" }, { "key": "PS-2602|cost", "label": "COST INCURRED IN THE MONTH", "basis": "sum of cost types", "section": "PS-2602 Deep retrofit of 40 council homes, Phase 3 | Kildrum County Council | segment PS | Contracted", "format": "int", "kind": "calc", "bold": true, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 55209.8765, 147962.4691, 214214.321, 253965.4321, 267215.8025, 253965.4321, 214214.321, 147962.4691 ], "fy2026": 0, "fy2027": 1554710.1235, "total_rule": "sum" }, { "key": "PS-2602|ctd", "label": "Cost to date", "basis": "opening + cost", "section": "PS-2602 Deep retrofit of 40 council homes, Phase 3 | Kildrum County Council | segment PS | Contracted", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 55209.8765, 203172.3457, 417386.6667, 671352.0988, 938567.9012, 1192533.3333, 1406747.6543, 1554710.1235 ], "fy2026": 0, "fy2027": 1554710.1235, "total_rule": "last" }, { "key": "PS-2602|eac", "label": "Estimated cost at completion", "basis": "A: cost to date + cost report; 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F: remaining cost x S-curve x mix", "section": "CF-P03 Hotel public areas refurbishment (phase 2) | Tolka Hospitality Ltd | segment CF | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 2492.3022, 6230.7556, 8099.9822, 8099.9822, 6230.7556, 2492.3022, 0 ], "fy2026": 0, "fy2027": 33646.08, "total_rule": "sum" }, { "key": "CF-P03|sub", "label": "Cost: subcontractors", "basis": "A: cost ledger; F: remaining cost x S-curve x mix", "section": "CF-P03 Hotel public areas refurbishment (phase 2) | Tolka Hospitality Ltd | segment CF | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 7788.4444, 19471.1111, 25312.4444, 25312.4444, 19471.1111, 7788.4444, 0 ], "fy2026": 0, "fy2027": 105144, "total_rule": "sum" }, { "key": "CF-P03|mat", "label": "Cost: materials", "basis": "A: cost ledger; F: remaining cost x S-curve x mix", "section": "CF-P03 Hotel public areas refurbishment (phase 2) | Tolka Hospitality Ltd | segment CF | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 3738.4533, 9346.1333, 12149.9733, 12149.9733, 9346.1333, 3738.4533, 0 ], "fy2026": 0, "fy2027": 50469.12, "total_rule": "sum" }, { "key": "CF-P03|plant", "label": "Cost: plant hire", "basis": "A: cost ledger; F: remaining cost x S-curve x mix", "section": "CF-P03 Hotel public areas refurbishment (phase 2) | Tolka Hospitality Ltd | segment CF | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 467.3067, 1168.2667, 1518.7467, 1518.7467, 1168.2667, 467.3067, 0 ], "fy2026": 0, "fy2027": 6308.64, "total_rule": "sum" }, { "key": "CF-P03|prel", "label": "Cost: preliminaries and site services", "basis": "A: cost ledger; F: remaining cost x S-curve x mix", "section": "CF-P03 Hotel public areas refurbishment (phase 2) | Tolka Hospitality Ltd | segment CF | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 1090.3822, 2725.9556, 3543.7422, 3543.7422, 2725.9556, 1090.3822, 0 ], "fy2026": 0, "fy2027": 14720.16, "total_rule": "sum" }, { "key": "CF-P03|cost", "label": "COST INCURRED IN THE MONTH", "basis": "sum of cost types", "section": "CF-P03 Hotel public areas refurbishment (phase 2) | Tolka Hospitality Ltd | segment CF | Pipeline", "format": "int", "kind": "calc", "bold": true, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 15576.8889, 38942.2222, 50624.8889, 50624.8889, 38942.2222, 15576.8889, 0 ], "fy2026": 0, "fy2027": 210288, "total_rule": "sum" }, { "key": "CF-P03|ctd", "label": "Cost to date", "basis": "opening + cost", "section": "CF-P03 Hotel public areas refurbishment (phase 2) | Tolka Hospitality Ltd | segment CF | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 15576.8889, 54519.1111, 105144, 155768.8889, 194711.1111, 210288, 210288 ], "fy2026": 0, "fy2027": 210288, "total_rule": "last" }, { "key": "CF-P03|eac", "label": "Estimated cost at completion", "basis": "A: cost to date + cost report; F: Project_Register", "section": "CF-P03 Hotel public areas refurbishment (phase 2) | Tolka Hospitality Ltd | segment CF | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 202200, 202200, 202200, 202200, 202200, 202200, 202200, 202200, 210288, 210288, 210288, 210288, 210288, 210288, 210288, 210288, 210288, 210288, 210288, 210288, 210288, 210288, 210288, 210288 ], "fy2026": 210288, "fy2027": 210288, "total_rule": "last" }, { "key": "CF-P03|poc", "label": "Percentage complete", "basis": "cost to date / cost at completion", "section": "CF-P03 Hotel public areas refurbishment (phase 2) | Tolka Hospitality Ltd | segment CF | Pipeline", "format": "pct", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0.0741, 0.2593, 0.5, 0.7407, 0.9259, 1, 1 ], "fy2026": 0, "fy2027": 1, "total_rule": "last" }, { "key": "CF-P03|vapp", "label": "Variations approved to date", "basis": "Variations register", "section": "CF-P03 Hotel public areas refurbishment (phase 2) | Tolka Hospitality Ltd | segment CF | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 0, "fy2027": 0, "total_rule": "last" }, { "key": "CF-P03|vopen", "label": "Variations raised, not yet decided (claimed)", "basis": "", "section": "CF-P03 Hotel public areas refurbishment (phase 2) | Tolka Hospitality Ltd | segment CF | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 0, "fy2027": 0, "total_rule": "last" }, { "key": "CF-P03|vres", "label": "Pending variations past their expected decision date (claimed)", "basis": "", "section": "CF-P03 Hotel public areas refurbishment (phase 2) | Tolka Hospitality Ltd | segment CF | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 0, "fy2027": 0, "total_rule": "last" }, { "key": "CF-P03|cr", "label": "Contract revenue estimate", "basis": "contract + approved + policy x undecided + agreed x decided", "section": "CF-P03 Hotel public areas refurbishment (phase 2) | Tolka Hospitality Ltd | segment CF | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 234000, 234000, 234000, 234000, 234000, 234000, 234000, 234000, 234000, 234000, 234000, 234000, 234000, 234000, 234000, 234000, 234000, 234000, 234000, 234000, 234000, 234000, 234000, 234000 ], "fy2026": 234000, "fy2027": 234000, "total_rule": "last" }, { "key": "CF-P03|revcum", "label": "Revenue recognised to date", "basis": "A: ledger; 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F: prior-month % complete x billing basis; final account in full", "section": "CF-P03 Hotel public areas refurbishment (phase 2) | Tolka Hospitality Ltd | segment CF | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 17333.3333, 60666.6667, 117000, 173333.3333, 216666.6667, 234000 ], "fy2026": 0, "fy2027": 234000, "total_rule": "last" }, { "key": "CF-P03|certm", "label": "Certified in the month", "basis": "", "section": "CF-P03 Hotel public areas refurbishment (phase 2) | Tolka Hospitality Ltd | segment CF | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 17333.3333, 43333.3333, 56333.3333, 56333.3333, 43333.3333, 17333.3333 ], "fy2026": 0, "fy2027": 234000, "total_rule": "sum" }, { "key": "CF-P03|ret", "label": "Retention held by the client", "basis": "retention % x certified x unreleased share", "section": "CF-P03 Hotel public areas refurbishment (phase 2) | Tolka Hospitality Ltd | segment CF | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 520, 1820, 3510, 5200, 6500, 3510 ], "fy2026": 0, "fy2027": 3510, "total_rule": "last" }, { "key": "CF-P03|retmv", "label": "Retention withheld / (released) in the month", "basis": "", "section": "CF-P03 Hotel public areas refurbishment (phase 2) | Tolka Hospitality Ltd | segment CF | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 520, 1300, 1690, 1690, 1300, -2990 ], "fy2026": 0, "fy2027": 3510, "total_rule": "sum" }, { "key": "CF-P03|inv", "label": "Invoiced ex VAT (certified less retention movement)", "basis": "", "section": "CF-P03 Hotel public areas refurbishment (phase 2) | Tolka Hospitality Ltd | segment CF | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 16813.3333, 42033.3333, 54643.3333, 54643.3333, 42033.3333, 20323.3333 ], "fy2026": 0, "fy2027": 230490, "total_rule": "sum" }, { "key": "CF-P03|vat", "label": "Output VAT on invoices", "basis": "0% where the council accounts under the reverse charge", "section": "CF-P03 Hotel public areas refurbishment (phase 2) | Tolka Hospitality Ltd | segment CF | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 2269.8, 5674.5, 7376.85, 7376.85, 5674.5, 2743.65 ], "fy2026": 0, "fy2027": 31116.15, "total_rule": "sum" }, { "key": "CF-P03|invv", "label": "Invoiced incl. VAT", "basis": "", "section": "CF-P03 Hotel public areas refurbishment (phase 2) | Tolka Hospitality Ltd | segment CF | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 19083.1333, 47707.8333, 62020.1833, 62020.1833, 47707.8333, 23066.9833 ], "fy2026": 0, "fy2027": 261606.15, "total_rule": "sum" }, { "key": "CF-P03|rec", "label": "Cash received incl. VAT", "basis": "A: bank; F: opening + invoiced - closing at payment days", "section": "CF-P03 Hotel public areas refurbishment (phase 2) | Tolka Hospitality Ltd | segment CF | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 19083.1333, 47707.8333, 62020.1833, 62020.1833 ], "fy2026": 0, "fy2027": 190831.3333, "total_rule": "sum" }, { "key": "CF-P03|ar", "label": "Trade receivable incl. VAT", "basis": "opening + invoiced - received", "section": "CF-P03 Hotel public areas refurbishment (phase 2) | Tolka Hospitality Ltd | segment CF | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 19083.1333, 66790.9667, 109728.0167, 124040.3667, 109728.0167, 70774.8167 ], "fy2026": 0, "fy2027": 70774.8167, "total_rule": "last" }, { "key": "CF-P03|net", "label": "Contract position: revenue to date less certified", "basis": "+ contract asset / - contract liability", "section": "CF-P03 Hotel public areas refurbishment (phase 2) | Tolka Hospitality Ltd | segment CF | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 17333.3333, 43333.3333, 56333.3333, 56333.3333, 43333.3333, 17333.3333, 0 ], "fy2026": 0, "fy2027": 0, "total_rule": "last" }, { "key": "CF-P03|ca", "label": "Contract asset (work done, not yet certified)", "basis": "", "section": "CF-P03 Hotel public areas refurbishment (phase 2) | Tolka Hospitality Ltd | segment CF | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 17333.3333, 43333.3333, 56333.3333, 56333.3333, 43333.3333, 17333.3333, 0 ], "fy2026": 0, "fy2027": 0, "total_rule": "last" }, { "key": "CF-P03|cl", "label": "Contract liability (certified ahead of work)", "basis": "", "section": "CF-P03 Hotel public areas refurbishment (phase 2) | Tolka Hospitality Ltd | segment CF | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 0, "fy2027": 0, "total_rule": "last" }, { "key": "CF-P03|subcum", "label": "Subcontract cost to date", "basis": "", "section": "CF-P03 Hotel public areas refurbishment (phase 2) | Tolka Hospitality Ltd | segment CF | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 7788.4444, 27259.5556, 52572, 77884.4444, 97355.5556, 105144, 105144 ], "fy2026": 0, "fy2027": 105144, "total_rule": "last" }, { "key": "CF-P03|subret", "label": "Retention held from subcontractors", "basis": "", "section": "CF-P03 Hotel public areas refurbishment (phase 2) | Tolka Hospitality Ltd | segment CF | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 389.4222, 1362.9778, 2628.6, 3894.2222, 4867.7778, 5257.2, 2628.6 ], "fy2026": 0, "fy2027": 2628.6, "total_rule": "last" }, { "key": "CF-P03|subretmv", "label": "Subcontractor retention withheld / (released)", "basis": "", "section": "CF-P03 Hotel public areas refurbishment (phase 2) | Tolka Hospitality Ltd | segment CF | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 389.4222, 973.5556, 1265.6222, 1265.6222, 973.5556, 389.4222, -2628.6 ], "fy2026": 0, "fy2027": 2628.6, "total_rule": "sum" }, { "key": "CF-P03|bond", "label": "Performance bond outstanding", "basis": "bond % x contract, award to practical completion", "section": "CF-P03 Hotel public areas refurbishment (phase 2) | Tolka Hospitality Ltd | segment CF | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 23400, 23400, 23400, 23400, 23400, 23400, 23400, 0 ], "fy2026": 0, "fy2027": 0, "total_rule": "last" }, { "key": "CF-P03|backlog", "label": "Remaining contract revenue (secured from award; 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F: remaining cost x S-curve x mix", "section": "PS-P01 Deep retrofit of 32 council homes, Phase 4 | Kildrum County Council | segment PS | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 2904.6875 ], "fy2026": 0, "fy2027": 2904.6875, "total_rule": "sum" }, { "key": "PS-P01|sub", "label": "Cost: subcontractors", "basis": "A: cost ledger; F: remaining cost x S-curve x mix", "section": "PS-P01 Deep retrofit of 32 council homes, Phase 4 | Kildrum County Council | segment PS | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 12512.5 ], "fy2026": 0, "fy2027": 12512.5, "total_rule": "sum" }, { "key": "PS-P01|mat", "label": "Cost: materials", "basis": "A: cost ledger; F: remaining cost x S-curve x mix", "section": "PS-P01 Deep retrofit of 32 council homes, Phase 4 | Kildrum County Council | segment PS | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 5139.0625 ], "fy2026": 0, "fy2027": 5139.0625, "total_rule": "sum" }, { "key": "PS-P01|plant", "label": "Cost: plant hire", "basis": "A: cost ledger; F: remaining cost x S-curve x mix", "section": "PS-P01 Deep retrofit of 32 council homes, Phase 4 | Kildrum County Council | segment PS | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 670.3125 ], "fy2026": 0, "fy2027": 670.3125, "total_rule": "sum" }, { "key": "PS-P01|prel", "label": "Cost: preliminaries and site services", "basis": "A: cost ledger; F: remaining cost x S-curve x mix", "section": "PS-P01 Deep retrofit of 32 council homes, Phase 4 | Kildrum County Council | segment PS | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 1117.1875 ], "fy2026": 0, "fy2027": 1117.1875, "total_rule": "sum" }, { "key": "PS-P01|cost", "label": "COST INCURRED IN THE MONTH", "basis": "sum of cost types", "section": "PS-P01 Deep retrofit of 32 council homes, Phase 4 | Kildrum County Council | segment PS | Pipeline", "format": "int", "kind": "calc", "bold": true, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 22343.75 ], "fy2026": 0, "fy2027": 22343.75, "total_rule": "sum" }, { "key": "PS-P01|ctd", "label": "Cost to date", "basis": "opening + cost", "section": "PS-P01 Deep retrofit of 32 council homes, Phase 4 | Kildrum County Council | segment PS | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 22343.75 ], "fy2026": 0, "fy2027": 22343.75, "total_rule": "last" }, { "key": "PS-P01|eac", "label": "Estimated cost at completion", "basis": "A: cost to date + cost report; F: Project_Register", "section": "PS-P01 Deep retrofit of 32 council homes, Phase 4 | Kildrum County Council | segment PS | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 500000, 500000, 500000, 500000, 500000, 500000, 500000, 500000, 520000, 520000, 520000, 520000, 520000, 520000, 520000, 520000, 520000, 520000, 520000, 520000, 520000, 520000, 520000, 520000 ], "fy2026": 520000, "fy2027": 520000, "total_rule": "last" }, { "key": "PS-P01|poc", "label": "Percentage complete", "basis": "cost to date / cost at completion", "section": "PS-P01 Deep retrofit of 32 council homes, Phase 4 | Kildrum County Council | segment PS | Pipeline", "format": "pct", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0.043 ], "fy2026": 0, "fy2027": 0.043, "total_rule": "last" }, { "key": "PS-P01|vapp", "label": "Variations approved to date", "basis": "Variations register", "section": "PS-P01 Deep retrofit of 32 council homes, Phase 4 | Kildrum County Council | segment PS | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 0, "fy2027": 0, "total_rule": "last" }, { "key": "PS-P01|vopen", "label": "Variations raised, not yet decided (claimed)", "basis": "", "section": "PS-P01 Deep retrofit of 32 council homes, Phase 4 | Kildrum County Council | segment PS | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 0, "fy2027": 0, "total_rule": "last" }, { "key": "PS-P01|vres", "label": "Pending variations past their expected decision date (claimed)", "basis": "", "section": "PS-P01 Deep retrofit of 32 council homes, Phase 4 | Kildrum County Council | segment PS | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 0, "fy2027": 0, "total_rule": "last" }, { "key": "PS-P01|cr", "label": "Contract revenue estimate", "basis": "contract + approved + policy x undecided + agreed x decided", "section": "PS-P01 Deep retrofit of 32 council homes, Phase 4 | Kildrum County Council | segment PS | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 568000, 568000, 568000, 568000, 568000, 568000, 568000, 568000, 568000, 568000, 568000, 568000, 568000, 568000, 568000, 568000, 568000, 568000, 568000, 568000, 568000, 568000, 568000, 568000 ], "fy2026": 568000, "fy2027": 568000, "total_rule": "last" }, { "key": "PS-P01|revcum", "label": "Revenue recognised to date", "basis": "A: ledger; F: % complete x contract revenue", "section": "PS-P01 Deep retrofit of 32 council homes, Phase 4 | Kildrum County Council | segment PS | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 24406.25 ], "fy2026": 0, "fy2027": 24406.25, "total_rule": "last" }, { "key": "PS-P01|rev", "label": "REVENUE IN THE MONTH", "basis": "change in revenue to date", "section": "PS-P01 Deep retrofit of 32 council homes, Phase 4 | Kildrum County Council | segment PS | Pipeline", "format": "int", "kind": "calc", "bold": true, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 24406.25 ], "fy2026": 0, "fy2027": 24406.25, "total_rule": "sum" }, { "key": "PS-P01|prov", "label": "Onerous contract provision", "basis": "max(0, cost at completion - contract revenue) x (1 - % complete)", "section": "PS-P01 Deep retrofit of 32 council homes, Phase 4 | Kildrum County Council | segment PS | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 0, "fy2027": 0, "total_rule": "last" }, { "key": "PS-P01|provmv", "label": "Onerous provision (charge) / release", "basis": "", "section": "PS-P01 Deep retrofit of 32 council homes, Phase 4 | Kildrum County Council | segment PS | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 0, "fy2027": 0, "total_rule": "sum" }, { "key": "PS-P01|gp", "label": "GROSS PROFIT IN THE MONTH", "basis": "revenue - cost + provision movement", "section": "PS-P01 Deep retrofit of 32 council homes, Phase 4 | Kildrum County Council | segment PS | Pipeline", "format": "int", "kind": "calc", "bold": true, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 2062.5 ], "fy2026": 0, "fy2027": 2062.5, "total_rule": "sum" }, { "key": "PS-P01|bb", "label": "Billing basis (contract + approved + agreed variations)", "basis": "", "section": "PS-P01 Deep retrofit of 32 council homes, Phase 4 | Kildrum County Council | segment PS | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 568000, 568000, 568000, 568000, 568000, 568000, 568000, 568000, 568000, 568000, 568000, 568000, 568000, 568000, 568000, 568000, 568000, 568000, 568000, 568000, 568000, 568000, 568000, 568000 ], "fy2026": 568000, "fy2027": 568000, "total_rule": "last" }, { "key": "PS-P01|cert", "label": "Gross value certified to date", "basis": "A: certificates; 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F: prior-month % complete x billing basis; final account in full", "section": "CF-P06 Hotel refurbishment, 48 rooms, Galway | Corrib Bay Hotels Ltd | segment CF | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 9281.25 ], "fy2026": 0, "fy2027": 9281.25, "total_rule": "last" }, { "key": "CF-P06|certm", "label": "Certified in the month", "basis": "", "section": "CF-P06 Hotel refurbishment, 48 rooms, Galway | Corrib Bay Hotels Ltd | segment CF | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 9281.25 ], "fy2026": 0, "fy2027": 9281.25, "total_rule": "sum" }, { "key": "CF-P06|ret", "label": "Retention held by the client", "basis": "retention % x certified x unreleased share", "section": "CF-P06 Hotel refurbishment, 48 rooms, Galway | Corrib Bay Hotels Ltd | segment CF | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 278.4375 ], "fy2026": 0, "fy2027": 278.4375, "total_rule": "last" }, { "key": "CF-P06|retmv", "label": "Retention withheld / (released) in the month", "basis": "", "section": "CF-P06 Hotel refurbishment, 48 rooms, Galway | Corrib Bay Hotels Ltd | segment CF | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 278.4375 ], "fy2026": 0, "fy2027": 278.4375, "total_rule": "sum" }, { "key": "CF-P06|inv", "label": "Invoiced ex VAT (certified less retention movement)", "basis": "", "section": "CF-P06 Hotel refurbishment, 48 rooms, Galway | Corrib Bay Hotels Ltd | segment CF | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 9002.8125 ], "fy2026": 0, "fy2027": 9002.8125, "total_rule": "sum" }, { "key": "CF-P06|vat", "label": "Output VAT on invoices", "basis": "0% where the council accounts under the reverse charge", "section": "CF-P06 Hotel refurbishment, 48 rooms, Galway | Corrib Bay Hotels Ltd | segment CF | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 1215.3797 ], "fy2026": 0, "fy2027": 1215.3797, "total_rule": "sum" }, { "key": "CF-P06|invv", "label": "Invoiced incl. 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VAT", "basis": "opening + invoiced - received", "section": "CF-P06 Hotel refurbishment, 48 rooms, Galway | Corrib Bay Hotels Ltd | segment CF | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 10218.1922 ], "fy2026": 0, "fy2027": 10218.1922, "total_rule": "last" }, { "key": "CF-P06|net", "label": "Contract position: revenue to date less certified", "basis": "+ contract asset / - contract liability", "section": "CF-P06 Hotel refurbishment, 48 rooms, Galway | Corrib Bay Hotels Ltd | segment CF | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 9281.25, 24468.75 ], "fy2026": 0, "fy2027": 24468.75, "total_rule": "last" }, { "key": "CF-P06|ca", "label": "Contract asset (work done, not yet certified)", "basis": "", "section": "CF-P06 Hotel refurbishment, 48 rooms, Galway | Corrib Bay Hotels Ltd | segment CF | 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Hotels Ltd | segment CF | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 21600, 21600, 21600 ], "fy2026": 0, "fy2027": 21600, "total_rule": "last" }, { "key": "CF-P06|backlog", "label": "Remaining contract revenue (secured from award; pipeline weighted throughout)", "basis": "", "section": "CF-P06 Hotel refurbishment, 48 rooms, Galway | Corrib Bay Hotels Ltd | segment CF | Pipeline", "format": "int", "kind": "calc", "bold": false, "values": [ 216000, 216000, 216000, 216000, 216000, 216000, 216000, 216000, 216000, 216000, 216000, 216000, 216000, 216000, 216000, 216000, 216000, 216000, 216000, 216000, 216000, 216000, 206718.75, 182250 ], "fy2026": 216000, "fy2027": 182250, "total_rule": "last" }, { "key": "CF-P06|intake", "label": "Order intake (contract value in the award month)", "basis": "", "section": "CF-P06 Hotel refurbishment, 48 rooms, Galway | Corrib Bay Hotels Ltd | segment CF | Pipeline", 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78393.4882, 71283.6112, 64931.581, 59900.6764, 61528.5621, 67336.9125, 73378.5311, 77640.2689, 78541.007, 76660.946, 74687.2659, 73058.3256, 69993.3543, 64153.7167 ], "fy2026": 917194.9395, "fy2027": 841811.1475, "total_rule": "sum" }, { "key": "T_ca", "label": "Contract assets", "basis": "retrofit + renovation", "section": "RESIDENTIAL TOTALS", "format": "int", "kind": "calc", "bold": false, "values": [ 120956.0875, 100405.7879, 113372.9677, 121215.4815, 117492.3091, 103230.2716, 134114.3906, 176176.5439, 191763.1117, 181198.0449, 168720.7999, 153102.5277, 133137.2202, 121096.8645, 126594.3935, 146940.9944, 162587.1431, 170398.4587, 170576.7234, 164863.2487, 159127.3858, 155712.2245, 151848.7193, 137792.2742 ], "fy2026": 153102.5277, "fy2027": 137792.2742, "total_rule": "last" }, { "key": "T_cl", "label": "Contract liabilities", "basis": "retrofit + renovation", "section": "RESIDENTIAL TOTALS", "format": "int", "kind": "calc", "bold": false, "values": [ 10253.0496, 8372.0622, 31722.0289, 26609.7098, 41449.5256, 29520.5866, 32274.7606, 16024.0936, 18126.5708, 15986.8858, 19427.4147, 13479.7628, 11715.2838, 9762.4675, 15921.7835, 22751.6867, 26975.9118, 26873.4806, 23136.1016, 19172.852, 17858.6402, 16868.6729, 14953.162, 11253.9012 ], "fy2026": 13479.7628, "fy2027": 11253.9012, "total_rule": "last" }, { "key": "T_vat", "label": "Output VAT", "basis": "retrofit + renovation", "section": "RESIDENTIAL TOTALS", "format": "int", "kind": "calc", "bold": false, "values": [ 39914.9278, 34742.2179, 37987.763, 38242.053, 43994.7718, 44672.9915, 48653.8549, 49271.1403, 55868.6036, 54595.5832, 53207.6698, 47722.8108, 44708.4997, 40350.6908, 40174.3716, 42072.5806, 46293.4628, 49529.7712, 50641.2078, 50169.3799, 49243.6316, 47918.4936, 45855.3678, 43172.7835 ], "fy2026": 548874.3877, "fy2027": 550130.2409, "total_rule": "sum" }, { "key": "T_rec_ho", "label": "Cash from homeowners", "basis": "retrofit + renovation", "section": "RESIDENTIAL TOTALS", "format": "int", "kind": "calc", "bold": false, "values": [ 272835.2, 217709.43, 256275.7, 260747.39, 306550.96, 320250.33, 320384.25, 380301.44, 274858.4473, 385742.5116, 359840.3928, 341533.5323, 307952.9018, 284753.0788, 269491.216, 284603.1455, 308879.2444, 330862.5835, 342795.4125, 342230.8165, 335270.6561, 328300.6017, 319393.8085, 302190.0284 ], "fy2026": 3697029.5841, "fy2027": 3756723.4937, "total_rule": "sum" }, { "key": "T_ar_ho", "label": "Homeowner receivables", "basis": "retrofit + renovation", "section": "RESIDENTIAL TOTALS", "format": "int", "kind": "calc", "bold": false, "values": [ 87344.47, 88398.02, 103988.92, 115662.05, 125821.06, 108290.77, 152547.3, 142374.41, 264968.0747, 241548.8738, 236583.0381, 209900.9885, 196103.8267, 177298.5042, 184385.4236, 200435.4438, 216887.6012, 227949.9647, 229690.8956, 225079.8419, 220381.6284, 215837.9464, 207111.7241, 190156.6085 ], "fy2026": 209900.9885, "fy2027": 190156.6085, "total_rule": "last" }, { "key": "T_inflight", "label": "Order book in flight", "basis": "retrofit + renovation", "section": "RESIDENTIAL TOTALS", "format": "int", "kind": "calc", "bold": false, "values": [ 196984.7, 297613.14, 500893.84, 473174.24, 574454.03, 560251.08, 664806.21, 601250.98, 580608.4892, 568594.4082, 534005.4703, 476395.1765, 411143.9268, 419875.38, 469193.5854, 520764.1508, 556016.4907, 566581.269, 552162.6145, 526562.4652, 522981.5661, 507319.5, 471084.9519, 412783.7707 ], "fy2026": 476395.1765, "fy2027": 412783.7707, "total_rule": "last" } ] }, "Resources": { "title": "SITE RESOURCES: HEADCOUNT, LABOUR UTILISATION AND RECOVERY, AGENCY AND FLEET", "description": "Own labour is charged to jobs at the standard hourly rate. Hours required above the productive hours available are bought from an agency. Recovery variance = labour charged to jobs less site payroll and agency cost (negative = under-recovery, charged to the P&L below gross profit).", "months": 24, "rows": [ { "key": "rate_sup", "label": "Monthly gross pay per head: site supervisors and foremen (column C, FY2026 rate)", "basis": "input", "section": "SITE HEADCOUNT PLAN AND PAY RATES", "format": "int", "kind": "input", "bold": false, "value_c": 5300, "value_d": null }, { "key": "rate_craft", "label": "Monthly gross pay per head: craft operatives (carpentry, drylining, finishing) (column C, FY2026 rate)", "basis": "input", "section": "SITE HEADCOUNT PLAN AND PAY RATES", "format": "int", "kind": "input", "bold": false, "value_c": 4050, "value_d": null }, { "key": "rate_retro", "label": "Monthly gross pay per head: retrofit installers (insulation, airtightness) (column C, FY2026 rate)", "basis": "input", "section": "SITE HEADCOUNT PLAN AND PAY RATES", "format": "int", "kind": "input", "bold": false, "value_c": 3700, "value_d": null }, { "key": "rate_gen", "label": "Monthly gross pay per head: general operatives (column C, FY2026 rate)", "basis": "input", "section": "SITE HEADCOUNT PLAN AND PAY RATES", "format": "int", "kind": "input", "bold": false, "value_c": 3250, "value_d": null }, { "key": "chg_sup", "label": "Planned change in headcount: site supervisors and foremen", "basis": "input, forecast months", "section": "SITE HEADCOUNT PLAN AND PAY RATES", "format": "int", "kind": "inputF", "bold": false, "values": [ null, null, null, null, null, null, null, null, 0, 0, 0, 0, 0, 0, 0, 1, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 0, "fy2027": 1, "total_rule": "sum" }, { "key": "chg_craft", "label": "Planned change in headcount: craft operatives (carpentry, drylining, finishing)", "basis": "input, forecast months", "section": "SITE HEADCOUNT PLAN AND PAY RATES", "format": "int", "kind": "inputF", "bold": false, "values": [ null, null, null, null, null, null, null, null, 0, 0, 0, 0, 0, 1, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 0, "fy2027": 1, "total_rule": "sum" }, { "key": "chg_retro", "label": "Planned change in headcount: retrofit installers (insulation, airtightness)", "basis": "input, forecast months", "section": "SITE HEADCOUNT PLAN AND PAY RATES", "format": "int", "kind": "inputF", "bold": false, "values": [ null, null, null, null, null, null, null, null, 0, 0, 2, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 2, "fy2027": 0, "total_rule": "sum" }, { "key": "chg_gen", "label": "Planned change in headcount: general operatives", "basis": "input, forecast months", "section": "SITE HEADCOUNT PLAN AND PAY RATES", "format": "int", "kind": "inputF", "bold": false, "values": [ null, null, null, null, null, null, null, null, 0, 0, 0, 0, 0, 0, 1, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 0, "fy2027": 1, "total_rule": "sum" }, { "key": "hc_sup", "label": "Headcount: site supervisors and foremen", "basis": "A: payroll; F: prior month + planned change x hiring flag", "section": "SITE HEADCOUNT PLAN AND PAY RATES", "format": "int", "kind": "calc", "bold": false, "values": [ 4, 4, 4, 4, 4, 4, 4, 4, 4, 4, 4, 4, 4, 4, 4, 4, 4, 4, 4, 4, 4, 4, 4, 4 ], "fy2026": 4, "fy2027": 4, "total_rule": "last" }, { "key": "hc_craft", "label": "Headcount: craft operatives (carpentry, drylining, finishing)", "basis": "A: payroll; F: prior month + planned change x hiring flag", "section": "SITE HEADCOUNT PLAN AND PAY RATES", "format": "int", "kind": "calc", "bold": false, "values": [ 10, 10, 10, 10, 10, 11, 11, 11, 11, 11, 11, 11, 11, 11, 11, 11, 11, 11, 11, 11, 11, 11, 11, 11 ], "fy2026": 11, "fy2027": 11, "total_rule": "last" }, { "key": "hc_retro", "label": "Headcount: retrofit installers (insulation, airtightness)", "basis": "A: payroll; F: prior month + planned change x hiring flag", "section": "SITE HEADCOUNT PLAN AND PAY RATES", "format": "int", "kind": "calc", "bold": false, "values": [ 8, 8, 8, 7, 7, 8, 8, 8, 8, 8, 8, 8, 8, 8, 8, 8, 8, 8, 8, 8, 8, 8, 8, 8 ], "fy2026": 8, "fy2027": 8, "total_rule": "last" }, { "key": "hc_gen", "label": "Headcount: general operatives", "basis": "A: payroll; F: prior month + planned change x hiring flag", "section": "SITE HEADCOUNT PLAN AND PAY RATES", "format": "int", "kind": "calc", "bold": false, "values": [ 3, 3, 3, 3, 3, 3, 4, 4, 4, 4, 4, 4, 4, 4, 4, 4, 4, 4, 4, 4, 4, 4, 4, 4 ], "fy2026": 4, "fy2027": 4, "total_rule": "last" }, { "key": "hc", "label": "SITE HEADCOUNT", "basis": "", "section": "SITE HEADCOUNT PLAN AND PAY RATES", "format": "int", "kind": "calc", "bold": true, "values": [ 25, 25, 25, 24, 24, 26, 27, 27, 27, 27, 27, 27, 27, 27, 27, 27, 27, 27, 27, 27, 27, 27, 27, 27 ], "fy2026": 27, "fy2027": 27, "total_rule": "last" }, { "key": "site_gross", "label": "Site gross pay", "basis": "A: payroll; F: headcount x pay rate x inflation", "section": "SITE PAYROLL COST", "format": "int", "kind": "calc", "bold": false, "values": [ 100577, 100073, 103197, 98593, 98614, 103650, 112754, 108313, 108350, 108350, 108350, 108350, 112142.25, 112142.25, 112142.25, 112142.25, 112142.25, 112142.25, 112142.25, 112142.25, 112142.25, 112142.25, 112142.25, 112142.25 ], "fy2026": 1259171, "fy2027": 1345707, "total_rule": "sum" }, { "key": "site_prsi", "label": "Employer PRSI", "basis": "gross x rate in force", "section": "SITE PAYROLL COST", "format": "int", "kind": "calc", "bold": false, "values": [ 11314.9125, 11258.2125, 11609.6625, 11091.7125, 11094.075, 11660.625, 12684.825, 12185.2125, 12189.375, 12351.9, 12351.9, 12351.9, 12784.2165, 12784.2165, 12784.2165, 12784.2165, 12784.2165, 12784.2165, 12784.2165, 12784.2165, 12784.2165, 12784.2165, 12784.2165, 12784.2165 ], "fy2026": 142144.3125, "fy2027": 153410.598, "total_rule": "sum" }, { "key": "site_pen", "label": "Employer pension and other employment costs", "basis": "", "section": "SITE PAYROLL COST", "format": "int", "kind": "calc", "bold": false, "values": [ 5028.85, 5003.65, 5159.85, 4929.65, 4930.7, 5182.5, 5637.7, 5415.65, 5417.5, 5417.5, 5417.5, 5417.5, 5607.1125, 5607.1125, 5607.1125, 5607.1125, 5607.1125, 5607.1125, 5607.1125, 5607.1125, 5607.1125, 5607.1125, 5607.1125, 5607.1125 ], "fy2026": 62958.55, "fy2027": 67285.35, "total_rule": "sum" }, { "key": "site_cost", "label": "SITE PAYROLL COST", "basis": "", "section": "SITE PAYROLL COST", "format": "int", "kind": "calc", "bold": true, "values": [ 116920.7625, 116334.8625, 119966.5125, 114614.3625, 114638.775, 120493.125, 131076.525, 125913.8625, 125956.875, 126119.4, 126119.4, 126119.4, 130533.579, 130533.579, 130533.579, 130533.579, 130533.579, 130533.579, 130533.579, 130533.579, 130533.579, 130533.579, 130533.579, 130533.579 ], "fy2026": 1464273.8625, "fy2027": 1566402.948, "total_rule": "sum" }, { "key": "avail_h", "label": "Productive hours available", "basis": "headcount x productive hours", "section": "UTILISATION AND RECOVERY", "format": "int", "kind": "calc", "bold": false, "values": [ 3500, 3500, 3500, 3360, 3360, 3640, 3780, 3780, 3780, 3780, 3780, 3780, 3780, 3780, 3780, 3780, 3780, 3780, 3780, 3780, 3780, 3780, 3780, 3780 ], "fy2026": 43540, "fy2027": 45360, "total_rule": "sum" }, { "key": "lab_alloc", "label": "Own labour charged to jobs at standard rate", "basis": "WIP + Residential labour lines", "section": "UTILISATION AND RECOVERY", "format": "int", "kind": "calc", "bold": false, "values": [ 107708.23, 89643.43, 84766.52, 82567.4, 98827.85, 117650.17, 151488.72, 165295.61, 170597.4941, 164730.8428, 153719.1324, 137838.654, 123234.2213, 115693.0106, 113346.2627, 110416.9095, 110432.3611, 118978.838, 133387.2822, 139725.3203, 140177.9892, 134972.2515, 122413.2919, 106841.5866 ], "fy2026": 1524834.0533, "fy2027": 1469619.325, "total_rule": "sum" }, { "key": "rate", "label": "Standard hourly rate in force", "basis": "FY2026 rate x inflation", "section": "UTILISATION AND RECOVERY", "format": "eur2", "kind": "calc", "bold": false, "values": [ 39.5, 39.5, 39.5, 39.5, 39.5, 39.5, 39.5, 39.5, 39.5, 39.5, 39.5, 39.5, 40.8825, 40.8825, 40.8825, 40.8825, 40.8825, 40.8825, 40.8825, 40.8825, 40.8825, 40.8825, 40.8825, 40.8825 ], "fy2026": 39.5, "fy2027": 40.8825, "total_rule": "avg" }, { "key": "req_h", "label": "Hours charged to jobs", "basis": "labour charged / standard rate", "section": "UTILISATION AND RECOVERY", "format": "int", "kind": "calc", "bold": false, "values": [ 2726.7906, 2269.4539, 2145.9878, 2090.3139, 2501.9709, 2978.4853, 3835.1575, 4184.699, 4318.9239, 4170.4011, 3891.6236, 3489.5862, 3014.3514, 2829.8908, 2772.4885, 2700.8356, 2701.2135, 2910.2633, 3262.6988, 3417.7294, 3428.8018, 3301.4677, 2994.2712, 2613.3819 ], "fy2026": 38603.3938, "fy2027": 35947.3938, "total_rule": "sum" }, { "key": "own_h", "label": "Hours worked by own operatives", "basis": "min(required, available)", "section": "UTILISATION AND RECOVERY", "format": "int", "kind": "calc", "bold": false, "values": [ 2726.7906, 2269.4539, 2145.9878, 2090.3139, 2501.9709, 2978.4853, 3780, 3780, 3780, 3780, 3780, 3489.5862, 3014.3514, 2829.8908, 2772.4885, 2700.8356, 2701.2135, 2910.2633, 3262.6988, 3417.7294, 3428.8018, 3301.4677, 2994.2712, 2613.3819 ], "fy2026": 37102.5887, "fy2027": 35947.3938, "total_rule": "sum" }, { "key": "util", "label": "Utilisation of productive hours", "basis": "", "section": "UTILISATION AND RECOVERY", "format": "pct", "kind": "calc", "bold": false, "values": [ 0.7791, 0.6484, 0.6131, 0.6221, 0.7446, 0.8183, 1, 1, 1, 1, 1, 0.9232, 0.7974, 0.7486, 0.7335, 0.7145, 0.7146, 0.7699, 0.8631, 0.9042, 0.9071, 0.8734, 0.7921, 0.6914 ], "fy2026": 0.8521, "fy2027": 0.7925, "total_rule": "ratio" }, { "key": "agency_h", "label": "Agency hours (required above available)", "basis": "", "section": "UTILISATION AND RECOVERY", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 55.1575, 404.699, 538.9239, 390.4011, 111.6236, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 1500.805, "fy2027": 0, "total_rule": "sum" }, { "key": "agency", "label": "Agency operatives cost", "basis": "A: invoices; F: agency hours x rate", "section": "UTILISATION AND RECOVERY", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 2600, 5400, 6900, 25329.4233, 18348.8509, 5246.3094, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 63824.5837, "fy2027": 0, "total_rule": "sum" }, { "key": "lab_var", "label": "LABOUR RECOVERY VARIANCE (+ over / - under-recovery)", "basis": "charged to jobs - payroll - agency", "section": "UTILISATION AND RECOVERY", "format": "int", "kind": "calc", "bold": true, "values": [ -9212.5325, -26691.4325, -35199.9925, -32046.9625, -15810.925, -5442.955, 15012.195, 32481.7475, 19311.1957, 20262.5919, 22353.423, 11719.254, -7299.3577, -14840.5684, -17187.3163, -20116.6695, -20101.2179, -11554.741, 2853.7032, 9191.7413, 9644.4102, 4438.6725, -8120.2871, -23691.9924 ], "fy2026": -3264.3929, "fy2027": -96783.623, "total_rule": "sum" }, { "key": "recov", "label": "Recovery % (charged to jobs / payroll and agency)", "basis": "", "section": "UTILISATION AND RECOVERY", "format": "pct", "kind": "calc", "bold": false, "values": [ 0.9212, 0.7706, 0.7066, 0.7204, 0.8621, 0.9558, 1.11, 1.2446, 1.1276, 1.1403, 1.1702, 1.0929, 0.9441, 0.8863, 0.8683, 0.8459, 0.846, 0.9115, 1.0219, 1.0704, 1.0739, 1.034, 0.9378, 0.8185 ], "fy2026": 0.9979, "fy2027": 0.9382, "total_rule": "ratio" }, { "key": "vans", "label": "Vans", "basis": "A: fleet register; F: last actual (replacements like for like)", "section": "FLEET AND SMALL TOOLS", "format": "int", "kind": "calc", "bold": false, "values": [ 12, 12, 12, 13, 13, 13, 13, 13, 13, 13, 13, 13, 13, 13, 13, 13, 13, 13, 13, 13, 13, 13, 13, 13 ], "fy2026": 13, "fy2027": 13, "total_rule": "last" }, { "key": "fleet", "label": "Fleet running costs and small tools", "basis": "A: ledger; F: vans x cost per van + tools, inflated", "section": "FLEET AND SMALL TOOLS", "format": "int", "kind": "calc", "bold": true, "values": [ 13626, 13713, 13725, 14065, 13284, 14685, 15315, 13521, 14580, 14580, 14580, 14580, 15090.3, 15090.3, 15090.3, 15090.3, 15090.3, 15090.3, 15090.3, 15090.3, 15090.3, 15090.3, 15090.3, 15090.3 ], "fy2026": 170254, "fy2027": 181083.6, "total_rule": "sum" }, { "key": "fleet_h", "label": "Fleet cost per own labour hour (memo)", "basis": "", "section": "FLEET AND SMALL TOOLS", "format": "eur2", "kind": "calc", "bold": false, "values": [ 4.9971, 6.0424, 6.3957, 6.7287, 5.3094, 4.9304, 4.0516, 3.577, 3.8571, 3.8571, 3.8571, 4.1781, 5.0062, 5.3325, 5.4429, 5.5873, 5.5865, 5.1852, 4.6251, 4.4153, 4.401, 4.5708, 5.0397, 5.7742 ], "fy2026": null, "fy2027": null, "total_rule": "none" } ] }, "Overheads": { "title": "OFFICE PAYROLL, OVERHEADS AND PAYROLL TAXES (EUR, ex VAT)", "description": "Office payroll from the staff table (planned hires switched by the scenario). Overhead lines: actual months from the ledger; forecast from the monthly base in column C with inflation from FY2027 and the discretionary factor on marketing, training and motor.", "months": 24, "rows": [ { "key": "role_md", "label": "Managing Director (founder)", "basis": "gross x inflation x active flag", "section": "OFFICE STAFF (C = monthly gross pay, D = start month; planned hires only if the scenario allows)", "format": "int", "kind": "calc", "bold": false, "values": [ 8500, 8500, 8500, 8500, 8500, 8500, 8500, 8500, 8500, 8500, 8500, 8500, 8797.5, 8797.5, 8797.5, 8797.5, 8797.5, 8797.5, 8797.5, 8797.5, 8797.5, 8797.5, 8797.5, 8797.5 ], "fy2026": 8500, "fy2027": "2019-03-31", "total_rule": "sum" }, { "key": "role_fin", "label": "Finance Manager", "basis": "gross x inflation x active flag", "section": "OFFICE STAFF (C = monthly gross pay, D = start month; planned hires only if the scenario allows)", "format": "int", "kind": "calc", "bold": false, "values": [ 5800, 5800, 5800, 5800, 5800, 5800, 5800, 5800, 5800, 5800, 5800, 5800, 6003, 6003, 6003, 6003, 6003, 6003, 6003, 6003, 6003, 6003, 6003, 6003 ], "fy2026": 5800, "fy2027": "2021-09-30", "total_rule": "sum" }, { "key": "role_cm", "label": "Commercial Manager (quantity surveyor)", "basis": "gross x inflation x active flag", "section": "OFFICE STAFF (C = monthly gross pay, D = start month; planned hires only if the scenario allows)", "format": "int", "kind": "calc", "bold": false, "values": [ 6500, 6500, 6500, 6500, 6500, 6500, 6500, 6500, 6500, 6500, 6500, 6500, 6727.5, 6727.5, 6727.5, 6727.5, 6727.5, 6727.5, 6727.5, 6727.5, 6727.5, 6727.5, 6727.5, 6727.5 ], "fy2026": 6500, "fy2027": "2020-05-31", "total_rule": "sum" }, { "key": "role_qs", "label": "Quantity Surveyor", "basis": "gross x inflation x active flag", "section": "OFFICE STAFF (C = monthly gross pay, D = start month; planned hires only if the scenario allows)", "format": "int", "kind": "calc", "bold": false, "values": [ 4600, 4600, 4600, 4600, 4600, 4600, 4600, 4600, 4600, 4600, 4600, 4600, 4761, 4761, 4761, 4761, 4761, 4761, 4761, 4761, 4761, 4761, 4761, 4761 ], "fy2026": 4600, "fy2027": "2023-02-28", "total_rule": "sum" }, { "key": "role_est", "label": "Estimator", "basis": "gross x inflation x active flag", "section": "OFFICE STAFF (C = monthly gross pay, D = start month; planned hires only if the scenario allows)", "format": "int", "kind": "calc", "bold": false, "values": [ 4800, 4800, 4800, 4800, 4800, 4800, 4800, 4800, 4800, 4800, 4800, 4800, 4968, 4968, 4968, 4968, 4968, 4968, 4968, 4968, 4968, 4968, 4968, 4968 ], "fy2026": 4800, "fy2027": "2022-06-30", "total_rule": "sum" }, { "key": "role_rc", "label": "Retrofit Coordinator (One Stop Shop)", "basis": "gross x inflation x active flag", "section": "OFFICE STAFF (C = monthly gross pay, D = start month; planned hires only if the scenario allows)", "format": "int", "kind": "calc", "bold": false, "values": [ 4100, 4100, 4100, 4100, 4100, 4100, 4100, 4100, 4100, 4100, 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deductions", "section": "PAYE, USC, PRSI AND PENSION PAYABLE (site and office)", "format": "int", "kind": "calc", "bold": false, "values": [ 76438.52, 76055.48, 78429.72, 74930.68, 74946.64, 78774, 85693.04, 82317.88, 82346, 82346, 82346, 82346, 85228.11, 85228.11, 85228.11, 85228.11, 85228.11, 85228.11, 85228.11, 85228.11, 85228.11, 85228.11, 85228.11, 85228.11 ], "fy2026": 956969.96, "fy2027": 1022737.32, "total_rule": "sum" }, { "key": "net_office", "label": "Net salaries paid to office staff (25th)", "basis": "", "section": "PAYE, USC, PRSI AND PENSION PAYABLE (site and office)", "format": "int", "kind": "calc", "bold": false, "values": [ 33161.84, 32908.76, 30071.68, 29829.24, 29674.2, 33318.4, 32886.72, 33089.64, 33212, 33212, 33212, 33212, 34374.42, 34374.42, 34374.42, 34374.42, 34374.42, 34374.42, 34374.42, 34374.42, 34374.42, 34374.42, 34374.42, 34374.42 ], "fy2026": 387788.48, "fy2027": 412493.04, "total_rule": "sum" } ] }, "Retentions": { "title": "RETENTIONS: HELD BY CLIENTS, HELD FROM SUBCONTRACTORS, AND LEGACY BALANCES", "description": "Named contracts: retention % of certified value, first share released the month after practical completion, balance after the defects period. 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VAT", "basis": "", "section": "LEGACY: CF-2405 OFFICE FIT-OUT (practical completion Oct-25, final half due after the defects period)", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 21565, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 21565, "fy2027": 0, "total_rule": "sum" }, { "key": "L1_vat", "label": "Output VAT on the release invoice", "basis": "", "section": "LEGACY: CF-2405 OFFICE FIT-OUT (practical completion Oct-25, final half due after the defects period)", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 2565, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 2565, "fy2027": 0, "total_rule": "sum" }, { "key": "L2_bal", "label": "Retention balance ex VAT (gross)", "basis": "settled in the scenario month", "section": "LEGACY: CF-2311 RETAIL FIT-OUT (defects period ended Mar-25; client disputes release, counterclaims defects)", "format": "int", "kind": "calc", "bold": false, "values": [ 38000, 38000, 38000, 38000, 38000, 38000, 38000, 38000, 38000, 38000, 38000, 38000, 38000, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 38000, "fy2027": 0, "total_rule": "last" }, { "key": "L2_recov", "label": "Amount recovered ex VAT", "basis": "balance x scenario recovery share", "section": "LEGACY: CF-2311 RETAIL FIT-OUT (defects period ended Mar-25; client disputes release, counterclaims defects)", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 19000, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 0, "fy2027": 19000, "total_rule": "sum" }, { "key": "L2_cash", "label": "Cash received incl. VAT", "basis": "", "section": "LEGACY: CF-2311 RETAIL FIT-OUT (defects period ended Mar-25; client disputes release, counterclaims defects)", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 21565, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 0, "fy2027": 21565, "total_rule": "sum" }, { "key": "L2_vat", "label": "Output VAT on the recovered amount", "basis": "", "section": "LEGACY: CF-2311 RETAIL FIT-OUT (defects period ended Mar-25; client disputes release, counterclaims defects)", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 2565, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 0, "fy2027": 2565, "total_rule": "sum" }, { "key": "L2_wo", "label": "Amount written off", "basis": "balance - recovered", "section": "LEGACY: CF-2311 RETAIL FIT-OUT (defects period ended Mar-25; client disputes release, counterclaims defects)", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 19000, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 0, "fy2027": 19000, "total_rule": "sum" }, { "key": "L2_charge", "label": "Bad debt charge / (release) to the P&L", "basis": "A: ledger; F: write-off less provision held", "section": "LEGACY: CF-2311 RETAIL FIT-OUT (defects period ended Mar-25; client disputes release, counterclaims defects)", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 9500, 0, 0, 0, 0, 0, 0, 0, 9500, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 9500, "fy2027": 9500, "total_rule": "sum" }, { "key": "L2_prov", "label": "Specific provision held", "basis": "opening + charge - write-off", "section": "LEGACY: CF-2311 RETAIL FIT-OUT (defects period ended Mar-25; client disputes release, counterclaims defects)", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 9500, 9500, 9500, 9500, 9500, 9500, 9500, 9500, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 9500, "fy2027": 0, "total_rule": "last" }, { "key": "leg_net", "label": "Legacy retentions, net of provision", "basis": "", "section": "TOTALS", "format": "int", "kind": "calc", "bold": false, "values": [ 57000, 57000, 57000, 57000, 57000, 47500, 47500, 47500, 47500, 47500, 47500, 28500, 28500, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 28500, "fy2027": 0, "total_rule": "last" }, { "key": "T_ret", "label": "RETENTIONS RECEIVABLE (to balance sheet)", "basis": "named + legacy net", "section": "TOTALS", "format": "int", "kind": "calc", "bold": true, "values": [ 116889.7435, 136345.335, 152728.1885, 137761.1805, 117960.5975, 117103.181, 132455.7665, 154454.4872, 176877.2316, 198735.5427, 222716.2517, 225621.1837, 213127.5262, 191402.5536, 207599.5158, 148122.4537, 132033.9265, 118602.2076, 130172.8898, 146578.5648, 166108.6794, 186707.08, 206247.9363, 209843.9721 ], "fy2026": 225621.1837, "fy2027": 209843.9721, "total_rule": "last" }, { "key": "leg_cash", "label": "Legacy retention cash received", "basis": "", "section": "TOTALS", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 21565, 0, 21565, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 21565, "fy2027": 21565, "total_rule": "sum" }, { "key": "leg_vat", "label": "Legacy retention output VAT", "basis": "", "section": "TOTALS", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 2565, 0, 2565, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 2565, "fy2027": 2565, "total_rule": "sum" }, { "key": "overdue", "label": "Retention past its release date (memo): CF-2311", "basis": "", "section": "TOTALS", "format": "int", "kind": "calc", "bold": false, "values": [ 38000, 38000, 38000, 38000, 38000, 38000, 38000, 38000, 38000, 38000, 38000, 38000, 38000, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 38000, "fy2027": 0, "total_rule": "last" } ] }, "Receivables": { "title": "TRADE RECEIVABLES, SEAI GRANTS AND COLLECTIONS BY CUSTOMER GROUP (incl. VAT)", "description": "Rolls come from the WIP and Residential engines. Days are receivables divided by the last three months of invoicing, times 30.", "months": 24, "rows": [ { "key": "ar_rr", "label": "Retrofit homeowners", "basis": "Residential", "section": "RECEIVABLES BY CUSTOMER GROUP", "format": "int", "kind": "calc", "bold": false, "values": [ 31210.71, 28779.27, 31546.93, 36199.47, 40744.49, 36655.89, 41902.83, 65284.55, 119589.5726, 112659.1073, 103863.3087, 93619.7616, 80599.6165, 73546.3801, 80041.4319, 92663.99, 101771.7607, 106041.3053, 105597.3559, 101471.7522, 97836.921, 96977.6249, 93476.9779, 84257.7854 ], "fy2026": 93619.7616, "fy2027": 84257.7854, "total_rule": "last" }, { "key": "ar_rx", "label": "Renovation homeowners", "basis": "Residential", "section": "RECEIVABLES BY CUSTOMER GROUP", "format": "int", "kind": "calc", "bold": false, "values": [ 56133.76, 59618.75, 72441.99, 79462.58, 85076.57, 71634.88, 110644.47, 77089.86, 145378.5021, 128889.7665, 132719.7293, 116281.2269, 115504.2102, 103752.1241, 104343.9917, 107771.4537, 115115.8405, 121908.6593, 124093.5397, 123608.0898, 122544.7075, 118860.3215, 113634.7463, 105898.8231 ], "fy2026": 116281.2269, "fy2027": 105898.8231, "total_rule": "last" }, { "key": "ar_cf", "label": "Commercial clients", "basis": "WIP", "section": "RECEIVABLES BY CUSTOMER GROUP", "format": "int", "kind": "calc", "bold": false, "values": [ 191491.35, 138856.3144, 175635.8433, 154153.1595, 123498.319, 136879.6782, 246035.0021, 349602.6171, 577070.1887, 601295.6997, 636236.5423, 624854.9872, 589299.1493, 524295.6645, 493718.7708, 533057.839, 447361.5296, 296240.6898, 168363.0806, 171983.5204, 231706.699, 259492.9958, 250113.3949, 221481.7116 ], "fy2026": 624854.9872, "fy2027": 221481.7116, "total_rule": "last" }, { "key": "ar_ps", "label": "Kildrum County Council", "basis": "WIP", "section": "RECEIVABLES BY CUSTOMER GROUP", "format": "int", "kind": "calc", "bold": false, "values": [ 191057.6705, 262636.392, 176731.618, 107577.4865, 69146.6935, 32811.448, 92468.57, 147462.086, 238308.1198, 231749.9451, 240960.4739, 244330.9524, 225005.3404, 189114.918, 136659.6852, 101320.7672, 58829.7047, 71201.3203, 182337.4486, 299308.642, 374995.8848, 409399.177, 402518.5185, 354353.9095 ], "fy2026": 244330.9524, "fy2027": 354353.9095, "total_rule": "last" }, { "key": "ar_trade", "label": "TRADE RECEIVABLES (to balance sheet)", "basis": "", "section": "RECEIVABLES BY CUSTOMER GROUP", "format": "int", "kind": "calc", "bold": true, "values": [ 469893.4905, 489890.7264, 456356.3813, 377392.696, 318466.0725, 277981.8962, 491050.8721, 639439.1131, 1080346.3832, 1074594.5186, 1113780.0543, 1079086.9281, 1010408.3164, 890709.0867, 814763.8796, 834814.0499, 723078.8355, 595391.9747, 580391.4247, 696372.0043, 827084.2122, 884730.1192, 859743.6376, 765992.2295 ], "fy2026": 1079086.9281, "fy2027": 765992.2295, "total_rule": "last" }, { "key": "ar_seai", "label": "SEAI GRANT RECEIVABLE (to balance sheet)", "basis": "Residential", "section": "RECEIVABLES BY CUSTOMER GROUP", "format": "int", "kind": "calc", "bold": true, "values": [ 240218.66, 178192.3, 153187.4, 127253.19, 121763.65, 152013.29, 155368, 108387.05, 160784, 213056, 261406, 275521.6301, 260564.4617, 241397.4018, 216207.9457, 187549.2742, 178128.9343, 191436.7787, 219593.5406, 239891.5934, 248838.4058, 246726.8621, 237409.3819, 231706.8182 ], "fy2026": 275521.6301, "fy2027": 231706.8182, "total_rule": "last" }, { "key": "inv_trade", "label": "Invoiced to trade customers incl. 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"label": "Retrofit forecast cost mix: own labour (allocated at standard rate)", "unit": "share", "value": 0.32, "note": null }, { "row": 63, "type": "scalar", "label": "Retrofit forecast cost mix: subcontractors", "unit": "share", "value": 0.3, "note": null }, { "row": 64, "type": "scalar", "label": "Retrofit forecast cost mix: materials", "unit": "share", "value": 0.28, "note": null }, { "row": 65, "type": "scalar", "label": "Retrofit forecast cost mix: plant hire", "unit": "share", "value": 0.03, "note": null }, { "row": 66, "type": "scalar", "label": "Retrofit forecast cost mix: preliminaries and site services", "unit": "share", "value": 0.07, "note": null }, { "row": 67, "type": "scalar", "label": "Renovation forecast cost mix: own labour (allocated at standard rate)", "unit": "share", "value": 0.27, "note": null }, { "row": 68, "type": "scalar", "label": "Renovation forecast cost mix: subcontractors", "unit": "share", "value": 0.33, "note": null }, { "row": 69, "type": "scalar", 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"scalar", "label": "Van replacements: month", "unit": "month", "value": "2027-03-31", "note": null }, { "row": 86, "type": "scalar", "label": "Plant and tools capex per month", "unit": "EUR", "value": 1200, "note": null }, { "row": 87, "type": "scalar", "label": "IT and estimating software refresh", "unit": "EUR", "value": 12000, "note": null }, { "row": 88, "type": "scalar", "label": "IT refresh: month", "unit": "month", "value": "2027-01-31", "note": null }, { "row": 89, "type": "scalar", "label": "Depreciation: vans, useful life", "unit": "years", "value": 5, "note": null }, { "row": 90, "type": "scalar", "label": "Depreciation: plant and tools, useful life", "unit": "years", "value": 4, "note": null }, { "row": 91, "type": "scalar", "label": "Depreciation: IT and office, useful life", "unit": "years", "value": 3, "note": null }, { "row": 92, "type": "scalar", "label": "Legacy retention CF-2405: final release received", "unit": "month", "value": "2026-12-31", "note": "Defects period 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"columns": [ "Project", "Raised (count)", "Claimed", "Approved (value)", "Pending: claimed", "Pending: in contract value (policy)", "Pending: expected final (scenario)", "Rejected: claimed", "Upside or (downside) of pending vs policy" ], "rows": [ [ "CF-2501", 4, 95600, 63700, 0, 0, 0, 26500, 0 ], [ "PS-2502", 2, 29800, 29000, 0, 0, 0, 0, 0 ], [ "CF-2601", 5, 159400, 33000, 118000, 59000, 41300, 6900, -17700 ], [ "CF-2602", 2, 48300, 27400, 19500, 9750, 6825, 0, -2925 ], [ "CF-2603", 1, 16200, 0, 16200, 8100, 5670, 0, -2430 ], [ "PS-2601", 2, 39000, 22100, 14700, 7350, 5145, 0, -2205 ], [ "TOTAL", 16, 388300, 175200, 168400, 84200, 58940, 33400, -25260 ] ] } }, "commitments": { "orders": { "columns": [ "Order ref", "Project", "Supplier or subcontractor (fictional)", "Package", "Type", "Order date", "Order value", "Invoiced to date", "Remaining commitment", "RCT rate", "% invoiced" ], "rows": [ [ "PO-CF2601-01", "CF-2601", "Leinster M&E Services Ltd", "Mechanical and electrical (re-let 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0.2433 ], [ "PO-CF2602-08", "CF-2602", "Brennan Joinery Ltd", "Bedroom joinery", "Subcontract", "2026-05-15", 70800, 17232.06, 53567.94, 0, 0.2434 ], [ "PO-CF2602-09", "CF-2602", "Northside Timber and Insulation Ltd", "Joinery timber and boards", "Materials", "2026-05-15", 83100, 23106.22, 59993.78, null, 0.2781 ], [ "PO-CF2602-10", "CF-2602", "Fingal Builders Merchants Ltd", "Finishes and sanitaryware", "Materials", "2026-05-15", 83100, 23106.22, 59993.78, null, 0.2781 ], [ "PO-CF2603-11", "CF-2603", "Leinster M&E Services Ltd", "Kitchen extract and M&E", "Subcontract", "2026-07-17", 112800, 10786.29, 102013.71, 0, 0.0956 ], [ "PO-CF2603-12", "CF-2603", "Brennan Joinery Ltd", "Bar and joinery", "Subcontract", "2026-07-17", 48400, 4622.7, 43777.3, 0, 0.0955 ], [ "PO-CF2603-13", "CF-2603", "Fingal Builders Merchants Ltd", "General materials", "Materials", "2026-07-17", 67000, 6986.74, 60013.26, null, 0.1043 ], [ "PO-PS2601-14", "PS-2601", "Heatwise Renewables Ltd", "Heat pump supply and installation", "Subcontract", "2026-04-10", 265700, 88489.46, 177210.54, 0, 0.333 ], [ "PO-PS2601-15", "PS-2601", "Thermafront EWI Ltd", "External wall insulation", "Subcontract", "2026-04-10", 240400, 80061.89, 160338.11, 0.2, 0.333 ], [ "PO-PS2601-16", "PS-2601", "Kestrel Glazing Ltd", "Windows and doors", "Subcontract", "2026-04-10", 126500, 42137.84, 84362.16, 0, 0.3331 ], [ "PO-PS2601-17", "PS-2601", "Northside Timber and Insulation Ltd", "Insulation and airtightness materials", "Materials", "2026-04-10", 228400, 85185.85, 143214.15, null, 0.373 ], [ "PO-CF2604-18", "CF-2604", "Leinster M&E Services Ltd", "Mechanical, electrical and medical gases (early order)", "Subcontract", "2026-08-21", 115300, 0, 115300, 0, 0 ] ] }, "cost_to_complete_control": { "columns": [ "Project", "Status", "Tender budget", "Cost to date", "Committed, not yet invoiced", "Cost to complete (cost report)", "Uncommitted cost to complete", "% of cost to complete committed", "Forecast cost at completion", 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Draw the overdraft facility (EUR 250k undrawn) across the weeks containing the 23rd, when PAYE, RCT, VAT and corporation tax fall due together.", "2. Agree the pending variations on CF-2601 (EUR 118k claimed) before the October valuation, so they are certified in October and paid in November.", "3. Collect the CF-2601 July short payment and the renovation snag retention: together EUR 58k already overdue.", "4. Chase SEAI on the queried claim and lodge completion claims the week the post-works BER publishes; SEAI days are the largest controllable receivable lever.", "5. Defer the planned November retrofit hires by one month and move discretionary marketing spend into Q1 if the low point sits below the buffer." ] }, "checks": { "overall_status": "OK", "checks": [ { "check": "Balance sheet balances in every month", "proves": "Total assets less liabilities and equity, all 24 months", "value": 0.24, "tolerance": 0.5, "status": "OK" }, { "check": "Cash flow: indirect method equals direct method every month", "proves": "P&L and balance sheet movements equal the sum of the schedule cash lines", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "Closing cash on the cash flow equals balance sheet cash", "proves": "Link integrity", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "Retained earnings roll: closing = opening + profit - dividends", "proves": "Equity roll-forward to Dec-27", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "EBITDA on the cash flow equals EBITDA on the P&L", "proves": "Add-backs complete", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "Opening balance sheet at 31-Dec-25 balances", "proves": "FY2025 closing balances on Inputs_Actuals and Project_Register", "value": 0.0065, "tolerance": 0.5, "status": "OK" }, { "check": "Revenue recognised in actual months equals % complete x contract revenue", "proves": "Ledger revenue agrees with the cost-to-cost method, every contract, every actual month", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "Forecast cost spread equals cost to complete, contracts finishing within the horizon", "proves": "S-curve phasing neither loses nor adds cost", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "Variations in contract value at the last actual month agree with the register", "proves": "WIP engine and Variations register apply the same policy", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "Percentage complete stays between 0% and 100%", "proves": "No over-recognition", "value": 0, "tolerance": 0.0001, "status": "OK" }, { "check": "Retrofit revenue shares sum to 100%", "proves": "Every job is fully earned", "value": 0, "tolerance": 0.0, "status": "OK" }, { "check": "Renovation revenue shares sum to 100%", "proves": null, "value": 0, "tolerance": 0.0, "status": "OK" }, { "check": "Retrofit homeowner stage invoices sum to 100%", "proves": "Homeowner portion fully invoiced", "value": 0, "tolerance": 0.0, "status": "OK" }, { "check": "Renovation billing (deposit + progress + snag) sums to 100%", "proves": "Contract value fully invoiced", "value": 0, "tolerance": 0.0, "status": "OK" }, { "check": "Programme cost mixes sum to 100%", "proves": null, "value": 0, "tolerance": 0.0, "status": "OK" }, { "check": "Named contract cost mixes: preliminaries share not negative (minimum)", "proves": "Mix shares on Project_Register are complete", "value": 0.05, "tolerance": 0, "status": "OK" }, { "check": "Cost to complete covers every remaining commitment (minimum uncommitted balance)", "proves": "No contract has more on order than its cost to complete", "value": 94307.6, "tolerance": 0, "status": "OK" }, { "check": "Project profitability: allocated net contributions equal EBITDA", "proves": "Labour variance, fleet and overheads are fully allocated", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "AR aging: commercial ties to the ledger", "proves": "Item listing agrees with the balance at the last actual month", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "AR aging: council ties to the ledger", "proves": "Item listing agrees with the balance at the last actual month", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "AR aging: homeowners ties to the ledger", "proves": "Item listing agrees with the balance at the last actual month", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "AR aging: seai grants ties to the ledger", "proves": "Item listing agrees with the balance at the last actual month", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "AR aging: other ties to the ledger", "proves": "Item listing agrees with the balance at the last actual month", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "AP aging: subcontractors ties to the Payables schedule", "proves": null, "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "AP aging: materials ties to the Payables schedule", "proves": null, "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "AP aging: plant and site services ties to the Payables schedule", "proves": null, "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "AP aging: overheads ties to the Payables schedule", "proves": null, "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "13-week cash forecast reconciles to the monthly balance sheet at 31-Dec-26", "proves": "Weekly phasing distributes exactly the monthly cash lines", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "Scenario snapshots are current for the selected scenario", "proves": "Live column equals the stored snapshot", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "Budget vs actual gross profit bridge reconciles to the P&L variance", "proves": "Volume plus margin effects equal the gross profit variance", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "Trade receivables never negative", "proves": null, "value": 277981.8962, "tolerance": 0, "status": "OK" }, { "check": "SEAI grant receivable never negative", "proves": null, "value": 108387.05, "tolerance": 0, "status": "OK" }, { "check": "Retentions receivable never negative", "proves": null, "value": 116889.7435, "tolerance": 0, "status": "OK" }, { "check": "Trade payables never negative", "proves": null, "value": 430174.3928, "tolerance": 0, "status": "OK" }, { "check": "Fixed asset net book value never negative", "proves": null, "value": 168589.9167, "tolerance": 0, "status": "OK" }, { "check": "Hire purchase balance never negative", "proves": null, "value": 112831.25, "tolerance": 0, "status": "OK" }, { "check": "Timeline: months flagged actual equal the last actual month number", "proves": null, "value": 0, "tolerance": 0.5, "status": "OK" } ], "business_warnings": [ { "item": "Lowest month-end cash in the forecast (selected scenario)", "note": "Below the buffer means a facility draw or action", "value": -26677.3565 }, { "item": "Lowest 13-week closing cash", "note": null, "value": -144930.3448 }, { "item": "Peak bond facility utilisation", "note": "Above 100% means new contracts cannot be bonded", "value": 0.8307 }, { "item": "Lowest forecast site utilisation", "note": "Below 75% signals idle labour", "value": 0.6914 }, { "item": "Largest onerous contract provision in the forecast", "note": "A loss-making contract", "value": 0 }, { "item": "Variations raised and undecided at the last actual month (claimed)", "note": "Revenue at risk if not agreed", "value": 168400 } ] }, "ar_aging": { "as_at": "2026-08-31", "items": { "columns": [ "Counterparty (fictional)", "Item / document", "Group", "Amount (EUR)", "Due date", "Days past due", "Not yet due", "1 to 30", "31 to 60", "61 to 90", "Over 90", "Action / note" ], "rows": [ [ "Harbourline Insurance DAC", "CF-2601 valuation 6 (August), payment claim dated 31-Aug", "Commercial", 194349.57, "2026-09-30", 0, 194349.57, 0, 0, 0, 0, "Certified in full; due 30-Sep." ], [ "Harbourline Insurance DAC", "CF-2601 valuation 5 (July), balance short-paid", "Commercial", 39806.54, "2026-08-30", 1, 0, 39806.54, 0, 0, 0, "Client QS disputes the measurement of level 2 ceilings; resolve with V-CF2601-02." ], [ "Tolka Hospitality Ltd", "CF-2602 valuation 3 (August)", "Commercial", 83121.49, "2026-10-15", 0, 83121.49, 0, 0, 0, 0, "45-day terms." ], [ "Tolka Hospitality Ltd", "CF-2602 valuation 2 (July)", "Commercial", 32325.02, "2026-09-14", 0, 32325.02, 0, 0, 0, 0, "45-day terms; due mid-September." ], [ "Kildrum County Council", "PS-2601 interim certificate 4 (August)", "Council", 147462.08, "2026-09-30", 0, 147462.08, 0, 0, 0, 0, "Reverse charge VAT and RCT at 0%; council pays within 30 days." ], [ "Retrofit homeowners (14 open accounts)", "Stage invoices issued in August", "Homeowners", 56144.71, "2026-09-10", 0, 56144.71, 0, 0, 0, 0, "Standard 10-day terms." ], [ "Retrofit homeowners (3 accounts)", "Completion invoices, July", "Homeowners", 9139.84, "2026-08-12", 19, 0, 9139.84, 0, 0, 0, "Chased weekly; all three awaiting final BER certificate before paying." ], [ "Renovation clients (9 open accounts)", "Deposits and progress invoices, August", "Homeowners", 52820.87, "2026-09-12", 0, 52820.87, 0, 0, 0, 0, "Standard 12-day terms." ], [ "Renovation clients (2 accounts)", "Progress invoices, July", "Homeowners", 5868.99, "2026-08-14", 17, 0, 5868.99, 0, 0, 0, "Chased; payment promised in September." ], [ "Renovation client, Rathgar extension", "Final invoice withheld pending snag list", "Homeowners", 18400, "2026-06-30", 62, 0, 0, 0, 18400, 0, "Snag list 80% closed; balance to be released on completion, target 30-Sep." ], [ "SEAI (One Stop Shop grant claims)", "Grant claims lodged in August, 4 homes", "SEAI grants", 67199.97, "2026-10-30", 0, 67199.97, 0, 0, 0, 0, "Post-works BER published; payment expected in about 60 days." ], [ "SEAI (One Stop Shop grant claims)", "Grant claims lodged in July, 3 homes", "SEAI grants", 41187.08, "2026-09-29", 0, 41187.08, 0, 0, 0, 0, "One claim queried by SEAI inspection (airtightness test re-run)." ], [ "Various", "Prepaid insurance (contractors all risks)", "Other", 29000, "2027-03-31", 0, 29000, 0, 0, 0, 0, "Prepayment, released monthly." ], [ "Various", "Deposits and other receivables", "Other", 17000, "2027-06-30", 0, 17000, 0, 0, 0, 0, "Yard and office deposits." ] ] }, "totals": [ 793826.16, null, null, 720610.79, 54815.37, 0, 18400, 0 ], "tie_outs": [ { "label": "Commercial clients: aging vs ledger", "aging_total": 349602.62, "ledger": 349602.6171, "difference": 0 }, { "label": "Council: aging vs ledger", "aging_total": 147462.08, "ledger": 147462.086, "difference": 0 }, { "label": "Homeowners: aging vs ledger", "aging_total": 142374.41, "ledger": 142374.41, "difference": 0 }, { "label": "SEAI grant claims: aging vs ledger", "aging_total": 108387.05, "ledger": 108387.05, "difference": 0 }, { "label": "Prepayments and other receivables: aging vs ledger", "aging_total": 46000, "ledger": 46000, "difference": 0 } ] }, "ap_aging": { "as_at": "2026-08-31", "items": { "columns": [ "Counterparty (fictional)", "Item / document", "Group", "Amount (EUR)", "Due date", "Days past due", "Not yet due", "1 to 30", "31 to 60", "61 to 90", "Over 90", "Action / note" ], "rows": [ [ "Leinster M&E Services Ltd", "CF-2601, CF-2603 applications (August)", "Subcontractors", 125721.07, "2026-09-25", 0, 125721.07, 0, 0, 0, 0, "RCT rate 0%; reverse charge VAT." ], [ "Heatwise Renewables Ltd", "PS-2601 and retrofit programme (August)", "Subcontractors", 77054.85, "2026-09-25", 0, 77054.85, 0, 0, 0, 0, "RCT rate 0%; reverse charge VAT." ], [ "Thermafront EWI Ltd", "PS-2601 external insulation (August)", "Subcontractors", 56777.26, "2026-09-25", 0, 56777.26, 0, 0, 0, 0, "RCT rate 20%; reverse charge VAT." ], [ "Aqua Fit Bathrooms Ltd", "CF-2602 bathrooms (August)", "Subcontractors", 36499.67, "2026-09-25", 0, 36499.67, 0, 0, 0, 0, "RCT rate 0%; reverse charge VAT." ], [ "Pale Interiors Ltd", "CF-2601 drylining (August)", "Subcontractors", 32444.15, "2026-09-25", 0, 32444.15, 0, 0, 0, 0, "RCT rate 20%; reverse charge VAT." ], [ "Kestrel Glazing Ltd", "Windows, retrofit and council homes", "Subcontractors", 28388.63, "2026-09-25", 0, 28388.63, 0, 0, 0, 0, "RCT rate 0%; reverse charge VAT." ], [ "Sparkline Electrical Ltd", "Residential electrical (August)", "Subcontractors", 20277.59, "2026-09-25", 0, 20277.59, 0, 0, 0, 0, "RCT rate 0%; reverse charge VAT." ], [ "Liffey Plumbing and Heating", "Renovation plumbing (August)", "Subcontractors", 16222.07, "2026-09-25", 0, 16222.07, 0, 0, 0, 0, "RCT rate 20%; reverse charge VAT." ], [ "Coatline Decorators", "CF-2602 decoration: payment held, RCT at 35% applies", "Subcontractors", 12166.55, "2026-08-25", 6, 0, 12166.55, 0, 0, 0, "RCT rate 35%; reverse charge VAT." ], [ "Fingal Builders Merchants Ltd", "July and August statement balances", "Materials", 136001.98, "2026-09-30", 0, 136001.98, 0, 0, 0, 0, "Monthly account, end of following month." ], [ "Northside Timber and Insulation Ltd", "July and August statement balances", "Materials", 108001.58, "2026-09-30", 0, 108001.58, 0, 0, 0, 0, "Monthly account, end of following month." ], [ "Dublin Drylining Supplies Ltd", "July and August statement balances", "Materials", 88001.28, "2026-10-15", 0, 88001.28, 0, 0, 0, 0, "Monthly account, end of following month." ], [ "Meridian Electrical Wholesale Ltd", "July and August statement balances", "Materials", 68001, "2026-09-30", 0, 68001, 0, 0, 0, 0, "Monthly account, end of following month." ], [ "Blackrock Plant Hire Ltd", "Access equipment and small plant, August", "Plant and site services", 48253.37, "2026-09-30", 0, 48253.37, 0, 0, 0, 0, "30-day terms." ], [ "Skipway Waste Services Ltd", "Skips and waste, August", "Plant and site services", 32518.58, "2026-09-30", 0, 32518.58, 0, 0, 0, 0, "30-day terms." ], [ "SiteServ Welfare Units Ltd", "Welfare units and site services, August", "Plant and site services", 24126.69, "2026-09-30", 0, 24126.69, 0, 0, 0, 0, "30-day terms." ], [ "Anchor Fleet Services Ltd", "Fuel cards and fleet maintenance, August", "Overheads", 16930.06, "2026-09-20", 0, 16930.06, 0, 0, 0, 0, null ], [ "Crossfield Recruitment (agency operatives)", "Agency labour, August", "Overheads", 12415.38, "2026-09-20", 0, 12415.38, 0, 0, 0, 0, null ], [ "Harcourt Insurance Brokers", "Bond commission and insurance instalments", "Overheads", 10158.04, "2026-09-20", 0, 10158.04, 0, 0, 0, 0, null ], [ "Glenview Business Parks Ltd", "September rent, invoiced in advance", "Overheads", 6772.02, "2026-09-20", 0, 6772.02, 0, 0, 0, 0, null ], [ "Sundry overhead suppliers (16 invoices)", "IT, marketing, professional and office costs", "Overheads", 10158.03, "2026-09-20", 0, 10158.03, 0, 0, 0, 0, null ] ] }, "totals": [ 966889.85, null, null, 954723.3, 12166.55, 0, 0, 0 ], "tie_outs": [ { "label": "Subcontractors: aging vs schedule", "aging_total": 405551.84, "ledger": 405551.8435, "difference": 0 }, { "label": "Materials suppliers: aging vs schedule", "aging_total": 400005.84, "ledger": 400005.8374, "difference": 0 }, { "label": "Plant hire and site services: aging vs schedule", "aging_total": 104898.64, "ledger": 104898.6373, "difference": 0 }, { "label": "Overhead suppliers: aging vs schedule", "aging_total": 56433.53, "ledger": 56433.5189, "difference": 0 } ] }, "cfo_report": { "reporting_line": "Reporting month: Aug-26 actuals, Downside scenario for the outlook. Amounts in EUR. Every figure is a live link to the model; the narrative recalculates with the inputs.", "sections": [ { "title": "1. HEADLINE", "paragraphs": [ "Year to date revenue is EUR 5,127k, 19.5% below budget, and EBITDA is EUR 45k against EUR 333k budgeted. Three causes account for it: volume (three contracts started two months later than budgeted and retrofit starts ran 22% behind), margin fade on the CF-2601 office fit-out, and idle site labour in the first half (EUR 77k of site payroll not recovered on jobs).", "Full-year outlook (Downside): revenue EUR 8,568k (-14.7% vs budget), gross margin 16.4%, EBITDA EUR 163k (1.9%). It needs EUR 3,441k of revenue in the last four months, EUR 860k a month against EUR 641k a month so far: the four live contracts peak together and the site team runs at full utilisation with agency support.", "Cash is EUR 635k at Aug-26. The 13-week low is EUR -145k in the week ending 27-Nov, when PAYE, RCT, VAT and the FY2026 preliminary tax fall due in the same week as the subcontractor payment run: EUR 345k below the buffer: draw the overdraft before that week. In the Downside case cash goes EUR 27k overdrawn in Nov-26, a EUR 227k shortfall against the buffer that the EUR 250k overdraft only just covers.", "FY2027 Downside: revenue EUR 7,972k and EBITDA EUR -181k (-2.3%), down from FY2026 because overheads rise EUR 53k (two office hires and inflation) and the planned site hires land in a first-quarter trough, with utilisation at 71%. Hiring should follow secured work, not precede it." ], "rows": [] }, { "title": "2. WHAT HAPPENED YEAR TO DATE (BvA, Residential, Resources)", "paragraphs": [ "The gross profit shortfall of EUR 267k splits into EUR 214k of volume and EUR 53k of margin. Retrofit is the largest volume gap: 22 homes started against 28 budgeted (the retrofit coordinator post was vacant from March to May, so surveys and grant applications backed up), worth EUR 98k of gross profit. Commercial fit-out and council revenue are behind because CF-2602, CF-2603 and PS-2601 started later than the budget assumed.", "Margins: commercial fit-out earned 12.0% against 14.8% budgeted (EUR 44k of margin, almost all CF-2601); council retrofit earned 15.4% against 13.0% (PS-2502 closed out below budget cost); retrofit 21.9% against 24.5%, where the vacancy months also carried lower margins; renovation held its budget margin.", "Site labour: own labour charged to jobs fell short of site payroll by EUR 77k year to date. Utilisation was 61% to 65% from February to April while named work ran down, then 100% from July with agency operatives. Overheads are EUR 40k better than budget, mostly the coordinator vacancy, after a EUR 9,500 specific provision against the disputed CF-2311 retention." ], "rows": [] }, { "title": "3. CONTRACTS: MARGINS, VARIATIONS AND COST TO COMPLETE (WIP, Variations, Commitments, Project_Profitability)", "paragraphs": [ "CF-2601 (office fit-out, Dublin 4) is the contract to manage. Tender margin 13.7%; estimated cost at completion is now EUR 1,190k, EUR 172k above the tender budget, after the mechanical and electrical subcontractor was replaced in May and the client changed the design twice. EUR 118k of variations are claimed and undecided; policy recognises half. Forecast final margin is 3.8% in the Downside case, and EUR 385k of the cost incurred has not yet come back in cash (work not yet certified, unpaid certificates and retention).", "Across all contracts EUR 168k of variations are undecided. The policy constraint recognises EUR 84k; the Downside case expects EUR 59k to be agreed, a EUR -25k downside to revenue when the decisions land. The scenario range is EUR 84k of revenue between Upside and Downside, almost all of it profit.", "Cost to complete is under control on paper: EUR 4,118k remains on live and signed contracts, of which EUR 1,531k is already committed on orders (37%; 67% on CF-2601). No contract has more on order than its cost to complete, so the forecasts carry every known commitment. The uncommitted EUR 112k on CF-2601 is where further fade would come from: it should be bought before October.", "Allocated profitability (FY2026 outlook, after labour variance, fleet and overhead absorption): CF-2601 contributes EUR -132k, the retrofit programme EUR 126k and the renovation programme EUR 177k. The residential programmes earn 185% of EBITDA on 47% of revenue." ], "rows": [] }, { "title": "4. CASH, WORKING CAPITAL AND THE 13 WEEKS (BS, Receivables, Retentions, Cash_13W)", "paragraphs": [ "Working capital tied up in contracts is EUR 580k at Aug-26: contract assets EUR 722k (work done, not yet certified: CF-2601 EUR 202k and PS-2601 EUR 177k), trade receivables EUR 639k (28 days), retentions EUR 154k and SEAI grant claims EUR 108k (60 days). It is funded by EUR 967k of payables, with materials suppliers carried at about 46 days.", "The 13 weeks from 12-Sep: opening cash EUR 704k, receipts EUR 2,303k, payments EUR 2,977k, closing EUR 31k on 11-Dec. EUR 322k of tax leaves in the three weeks containing the 23rd (PAYE, RCT, VAT, corporation tax), which is why the 23-Sep and 23-Nov weeks are the pinch points. The forecast reconciles to the December balance sheet to the euro.", "Retentions: EUR 107k is held by current clients and releases on practical completion and after the defects periods; the legacy CF-2311 retention of EUR 38k has been overdue since the defects period ended in March 2025. A EUR 9,500 provision is held; the Downside case settles it in Feb-27 at 50% recovery." ], "rows": [] }, { "title": "5. ORDER BOOK, CAPACITY AND BONDS (Pipeline, Resources, Debt)", "paragraphs": [ "Secured work in hand is EUR 5,341k at Aug-26, 6.5 months of revenue, falling to EUR 3,296k by December as the live contracts finish. FY2027 revenue therefore leans on the pipeline: EUR 1,151k (14%) of the Downside FY2027 revenue comes from contracts not yet won, probability-weighted.", "Capacity: own labour demand exceeds the site team from July to November, costing EUR 64k of agency labour in FY2026, then falls away in the first quarter of 2027 while five hires join, taking utilisation to 71% and the FY2027 labour recovery variance to EUR -97k. Performance bonds use 83% of the EUR 750k surety facility now and peak at 83%: the facility, not the pipeline, becomes the constraint on new commercial awards." ], "rows": [] }, { "title": "6. SCENARIOS (Scenarios sheet; snapshot values from three full model runs)", "paragraphs": [ "Base: FY2027 revenue EUR 9,703k, EBITDA EUR 264k, lowest cash EUR 418k. Downside (fewer retrofit starts, two-month delays, 5% overrun on cost to complete, variations agreed at 35%, slower payment): FY2027 revenue EUR 7,972k, EBITDA EUR -181k, lowest cash EUR -27k. Upside: FY2027 revenue EUR 10,898k, EBITDA EUR 735k, lowest cash EUR 543k.", "The Downside is survivable only with the overdraft in place and the hiring plan frozen: it turns FY2027 EBITDA negative and takes cash below zero in Nov-26. The triggers to act on are monthly: retrofit starts below 2.8 a month for two months, any contract margin fade above 2 points in a cost review, or SEAI days above 75." ], "rows": [] }, { "title": "7. RISK REGISTER (scored 1 to 5; score = likelihood x impact)", "paragraphs": [], "rows": [ [ "Cash pinch points: tax payments cluster on the 23rd and the subcontractor run on the 25th; the Downside breaches the buffer by EUR 227k", 3, 4, 12, "Confirm the EUR 250k overdraft is committed and draw it for the tax weeks if needed; weekly 13-week review; Finance Manager" ], [ "CF-2601 margin: cost at completion EUR 172k over tender; EUR 118k of variations undecided", 4, 3, 12, "Weekly commercial review; submit fully substantiated variation claims; buy the uncommitted packages before October; Commercial Manager" ], [ "Order book cliff: secured work falls to EUR 3,296k by Dec-26; FY2027 depends on pipeline conversion", 3, 4, 12, "Bid pipeline review every two weeks with win-probability discipline; target two commercial awards by Q1-27; Managing Director" ], [ "Site capacity: 100% utilisation Jul to Nov then 71% in Q1-27 as hires join", 4, 3, 12, "Tie each site hire to a secured contract start; use agency for peaks; Contracts Manager" ], [ "Bond capacity: surety facility peaks at 83% utilised; new awards need 10% bonds", 3, 3, 9, "Open talks with the surety for a EUR 1m facility before the CF-P01 award; seek bond reduction at practical completion; Finance Manager" ], [ "SEAI grant claims: EUR 108k outstanding at 60 days; inspection queries delay payment", 3, 3, 9, "Claim the week the post-works BER publishes; pre-inspection checklist on airtightness and ventilation; Retrofit Coordinator" ], [ "Subcontractor tax compliance: one decorator is at the 35% RCT rate; paying without a deduction authorisation carries penalties and exposure to 35% tax", 2, 3, 6, "No payment released without a deduction authorisation; quarterly review of subcontractor rates; Finance Manager" ], [ "Disputed legacy retention CF-2311: EUR 38k overdue since March 2025", 3, 2, 6, "Mediation with the client; release against a defects inspection; write off the provided share if not settled by year end; Managing Director" ], [ "Council concentration: one council framework is the only public sector client and the largest single customer", 2, 4, 8, "Qualify for a second local authority framework and an approved housing body panel in FY2027; Managing Director" ], [ "Supplier credit: materials suppliers carried at about 46 days; a tightening of credit limits would absorb cash quickly", 3, 3, 9, "Agree account limits with the two main merchants; keep materials terms at 30 days end of month; Finance Manager" ] ], "columns": [ "Risk", "Likelihood", "Impact", "Score", "Mitigation and owner" ] }, { "title": "8. ACTIONS (owner, due date, status)", "paragraphs": [], "rows": [ [ "Submit substantiated claims for V-CF2601-02, -03 and -04 and agree them at the October valuation meeting; buy the uncommitted CF-2601 packages", "Commercial Manager", "2026-10-09", "Open", "Variations agreed in writing; CF-2601 cost to complete fully committed" ], [ "Confirm the EUR 250k overdraft is committed through Q1-27 and pre-agree drawings for the weeks of 23-Sep and 23-Nov", "Finance Manager", "2026-09-18", "Open", "Facility letter on file; 13-week headroom never below the buffer" ], [ "Re-phase the site hiring plan: retrofit installers to start with the second coordinator and the Q1-27 craft and general operative hires to follow CF-P01 and CF-P02 awards", "Managing Director", "2026-10-15", "Open", "Q1-27 utilisation forecast above 80%" ], [ "Bid plan for FY2027: two commercial awards by Q1-27, framework call-off for PS-P01 confirmed, win-probability review every two weeks", "Managing Director", "2026-10-31", "Open", "Secured work in hand of at least six months of revenue at every month end" ], [ "Increase the surety facility to EUR 1m and request bond reduction to 5% at practical completion on CF-2601 and PS-2601", "Finance Manager", "2026-11-30", "Open", "Bond utilisation below 70% with the pipeline awarded" ], [ "SEAI claims lodged within five working days of BER publication; resolve the queried July claim", "Retrofit Coordinator", "2026-09-30", "In progress", "SEAI days below 60" ], [ "Collect the CF-2601 July short payment and the Rathgar snag retention; settle CF-2311 through mediation", "Commercial Manager", "2026-10-31", "Open", "Items off the aging; CF-2311 settled" ], [ "Monthly cost-to-complete review signed by the project manager and quantity surveyor for every live contract, with margin movement explained", "Commercial Manager", "2026-09-30", "In progress", "Signed cost reports on file before each close" ], [ "Downside contingency plan with triggers (retrofit starts, margin fade, SEAI days, cash headroom) and the levers on Cash_13W in order", "BriQs CFO", "2026-10-15", "Open", "Plan approved by the Managing Director and attached to the October pack" ] ], "columns": [ "Action", "Owner", "Due", "Status", "Measure of done" ] }, { "title": "9. INFORMATION NEEDED BEFORE THE SEPTEMBER CLOSE", "paragraphs": [ "Signed September cost reports for CF-2601, CF-2602, CF-2603 and PS-2601, with cost to complete by package.", "The client quantity surveyor position on V-CF2601-02 to -04 and on the July short payment, in writing.", "The ROS deduction summary for September and the current deduction authorisation for every subcontractor paid in the month.", "SEAI claim listing with BER publication and inspection dates, including the outcome of the queried July claim.", "The overdraft facility letter and the surety facility terms, to confirm limits and renewal dates.", "The FY2026 corporation tax computation from the tax adviser, to confirm the preliminary tax payment due on 23 November.", "Prepared by BriQs Group for the directors of Tarnlea Build & Retrofit Ltd (fictional demonstration company). Model status at the time of preparation: OK." ], "rows": [] } ] } } }