HT-2023-000321 - [2025] EWHC 1764 (TCC)

Fecha: 11-Jul-2025

G. Quantification of Pharos’ Claim

184.

Pharos’s claim is set out at paragraph 31 of the Particulars of Claim as follows:

185.

The amounts invoiced and outstanding are inclusive of VAT.

186.

As can be seen, there is no dispute about the first 2 invoices. A partial payment was made against the invoice dated 30 June 2022, and no payment was made against the remainder of the invoices. Excluding the two invoices in respect of which there is no dispute, the amount invoiced was £889,671.79 inclusive of VAT and £741,393.16 ex VAT.

187.

One feature of the manner in which Pharos invoiced, as apparent from the invoices themselves and made clear in the presentation within the Master Spreadsheet, is that there were a number of areas in which Pharos did not reflect the Revised Purchase Order in that:

(1)

It did not claim a lump sum entitlement to £24,000 for project management.

(2)

It did not claim the £81,000 sum for the additional equipment, but £33,650.76 (including the 10% uplift).

(3)

It claimed personnel and personnel mobilisation on the basis of the actual number of personnel rather than on the basis of a fixed personnel rate.

(4)

It claimed personnel and employee travel expenses at cost plus 10%. The travel expenses appear to include small sums incurred on a daily basis.

188.

The Amended Defence denies the value claimed, and asserts that the sum that ought to have been invoiced is £274,742.05 (ex VAT), calculated as follows: