Cockpit · Monthly Margin Snapshot (MMS) · Worked example Meridian M&E Ltd · 8 contracts · April 2026 (Month 7) · Margin 21.4% (target 22%) · £14.2m
This is Portfolio margin · MMS · MCS (CCK monthly commercial submission)
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Confidential
Ref: BAI-MCR-2026-04
Generated: 30 April 2026
Operational Margin Cockpit™ · Monthly Margin Snapshot

Meridian M&E Ltd

Portfolio-level margin, WIP, CNI and variation position for the period ending 30 April 2026. Eight live contracts reviewed.

Prepared for
Meridian M&E Ltd
Review period
April 2026
Contracts reviewed
8 live
Prepared by
Built AI Ltd
Next review
30 May 2026
Portfolio value
£14.2m
8 contracts · 6 clients
Total cost to date
£8.41m
59.2% through programme
Blended margin
21.4%
▲ +0.6pp vs Mar
Aged WIP
£387k
▲ +£42k vs Mar
CNI value
£214k
7 blockers unresolved
Open actions
14
3 overdue · 11 on track
01
Executive Summary

Portfolio margin improved to 21.4% in April, up from 20.8% in March — primarily driven by approved variation recovery on the Whitmore Tower contract (+£68k) and favourable subcontract outturn on Docklands Phase 2. Blended margin remains 0.6pp below the 22.0% portfolio target but is tracking in the right direction for the first time in three periods.

Key concern this period: Aged WIP increased by £42k to £387k, concentrated in two contracts — Riverside FM and Cathedral Quarter. Both have application-format issues requiring resolution before invoicing can proceed. If unresolved by mid-May, combined WIP exposure will exceed the 90-day threshold.

Actions required: 14 actions are open across the portfolio. Three are overdue and escalated to the Commercial Director. The highest-value decision required is approval of the £31k re-measure claim on Mersey Gateway before the client's 15 May deadline. A full action log is set out in Section 06.

02
Contract Performance 8 contracts
RAG Contract Value Cost to date Margin £ Margin % vs Target WIP CNI Trend
G
Whitmore Tower RefurbCBRE · £2.4m · Wk 18/32 2,410,000 1,412,260 254,340 25.2% +3.2pp 18,400
G
Docklands Phase 2Lendlease · £3.8m · Wk 26/44 3,800,000 2,186,800 385,200 23.1% +1.1pp 42,100 28,500
A
Cathedral Quarter FitoutISG · £2.1m · Wk 14/24 2,100,000 1,058,400 171,600 19.4% −2.6pp 86,200 54,100
G
Mersey Gateway ServicesPeel Group · £1.6m · Wk 20/28 1,600,000 984,000 150,400 22.4% +0.4pp 31,800
R
Riverside FM — Yr 2Mitie · £980k · Month 14/24 980,000 618,380 58,220 14.8% −7.2pp 124,600 87,400
A
Pennine Works Package CKier · £1.4m · Wk 10/20 1,400,000 612,500 87,500 18.7% −3.3pp 52,400 22,800
G
Alderley Park Lab FitAstraZeneca · £1.2m · Wk 8/16 1,200,000 486,000 114,000 24.8% +2.8pp 14,200
A
Trafford Retail RefitMace · £710k · Wk 5/12 710,000 247,660 46,340 19.2% −2.8pp 17,300 21,200
Portfolio Total 14,200,000 7,606,000 1,267,600 21.4% −0.6pp 387,000 214,000
03
Margin Bridge Mar → Apr

Movement in portfolio margin from March close (20.8%) to April close (21.4%), showing key drivers.

£1.4m £1.3m £1.2m £1.1m £1,204k Mar close 20.8% +£68k Variations approved +£24k Subcontract outturn −£18k Prelim overrun −£14k Labour reallocation −£8k FM deductions +£12k Other net adj £1,268k Apr close 21.4% Net: +£64k (+0.6pp)
04
Aged WIP & Completed-Not-Invoiced
Aged WIP Breakdown — £387k
£387k total WIP
0–30 days £108k
31–60 days £124k
61–90 days £93k
90+ days £62k
Top WIP concentrations: Riverside FM £124.6k (application format rejected twice) · Cathedral Quarter £86.2k (awaiting QS agreement on measured works)
CNI Summary — £214k · 7 Blockers
Riverside FM — Monthly application
Client rejected format · Resubmission pending
£87,400
Cathedral Quarter — Valuation 4
QS query on measured rates · Response sent 24 Apr
£54,100
Docklands Phase 2 — Retention release
Snagging sign-off required before release
£28,500
Pennine Pkg C — Application 3
Missing daywork sheets · Ops team to locate
£22,800
Trafford Retail — Valuation 2
Awaiting Mace QS site visit · Booked 8 May
£21,200
05
Invoice Blocker Taxonomy

Recurring blocker categories across the portfolio this period, ranked by total value affected. Addressing the top two categories would unlock an estimated £141k in invoiceable revenue.

Blocker category
Distribution
Value
Count
Application format
£87,400
2
QS agreement
£54,100
1
Missing evidence
£43,600
2
Client QS availability
£28,900
2
06
Variation Pipeline £482k total

Aggregated variation values across all contracts by status. Figures feed from the Commercial Control Kit™ workflow where deployed.

Drafted
Submitted
Review
Approved
Disputed
£68k
Drafted
4 items
£134k
Submitted
7 items
£86k
Under review
5 items
£146k
Approved
6 items
£28k
Disputed
2 items
£20k
Invoiced
2 items
Key variation: Mersey Gateway re-measure claim (£31k, submitted) — client deadline 15 May. Requires Commercial Director approval before resubmission. Whitmore Tower asbestos discovery (£68k) approved this period, now included in margin.
07
Monthly Action Log 14 open · 3 overdue
# Action Contract Owner Priority Due Status
01 Reformat and resubmit April application to Mitie Riverside FM KHK. Hughes Critical 02 May ⚠ Overdue
02 Respond to QS query on measured rates — Valuation 4 Cathedral Quarter JPJ. Palmer Critical 28 Apr ⚠ Overdue
03 Approve re-measure claim narrative for resubmission Mersey Gateway CDC. Dean Critical 30 Apr ⚠ Overdue
04 Locate and upload missing daywork sheets — App 3 Pennine Pkg C RBR. Barker High 09 May In progress
05 Complete snagging list and obtain sign-off for retention release Docklands Ph 2 MTM. Taylor High 16 May In progress
06 Prepare and submit variation notice — BMS scope change Alderley Park JPJ. Palmer High 12 May Not started
07 Review prelim assumptions for remaining programme weeks Cathedral Quarter KHK. Hughes Medium 19 May Not started
08 Escalate FM deductions dispute — April penalties Riverside FM CDC. Dean High 14 May In progress
Showing 8 of 14 actions. Remaining 6 are routine monthly submissions rated Medium priority, all on track.
08
Decisions Required This Period
Decision 1 · Urgent
Approve Mersey Gateway re-measure claim
£31k claim requires Commercial Director sign-off before client deadline of 15 May. Delay risks losing entitlement window.
Owner: C. Dean · Required by: 9 May
Decision 2 · High
Riverside FM — continue or escalate?
Margin at 14.8% against 22% target. Two consecutive rejected applications. Board to decide whether to escalate with Mitie or accept current trajectory.
Owner: Board · Required by: May QBR
Decision 3 · Medium
Alderley Park — accept BMS scope change
AstraZeneca has requested additional BMS integration. Estimated £42k additional value, margin-positive. Requires resource confirmation from Ops Director.
Owner: R. Barker · Required by: 16 May
09
Next Period Priorities
Reduce WIP
Target: reduce aged WIP from £387k to below £300k by resolving Riverside FM and Cathedral Quarter application blockers. Both require resubmission within the first two weeks of May.
Protect margin
Submit Mersey Gateway re-measure (£31k) and Pennine Pkg C variation (£18k) before mid-May. Combined recovery would lift blended margin to 21.8%, within 0.2pp of target.
Improve process
Standardise application format across all FM contracts to prevent recurring rejection. K. Hughes to produce template by 23 May for review. Would eliminate the single largest blocker category.
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BRG · Margin Bridge
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