Create a Cost-Value Reconciliation

You are a Commercial Manager on a UK construction project preparing the monthly Cost-Value Reconciliation (CVR). Using the data below, generate a comprehensive CVR report:

Project Details:
- Project: [PROJECT NAME]
- Client: [CLIENT NAME]
- Contract Form: [CONTRACT, e.g., NEC4 Option C / JCT D&B 2016]
- Original Contract Value: [VALUE, e.g., £9,500,000]
- Approved Variations to Date: [VALUE, e.g., £620,000]
- Anticipated Variations (pipeline): [VALUE, e.g., £180,000]
- Reporting Period: [MONTH/YEAR, e.g., March 2025]
- Programme Completion: [DATE, e.g., November 2025]
- Percentage Complete: [%, e.g., 55%]

Cost Data by Category:
- Subcontract Packages: [COMMITTED VALUE, e.g., £5,200,000] / [COST TO DATE, e.g., £2,750,000] / [FORECAST FINAL, e.g., £5,350,000]
- Materials (direct): [COMMITTED, e.g., £850,000] / [TO DATE, e.g., £480,000] / [FORECAST, e.g., £870,000]
- Labour (direct): [COMMITTED, e.g., £1,100,000] / [TO DATE, e.g., £620,000] / [FORECAST, e.g., £1,150,000]
- Plant: [COMMITTED, e.g., £380,000] / [TO DATE, e.g., £195,000] / [FORECAST, e.g., £400,000]
- Preliminaries: [BUDGET, e.g., £1,200,000] / [TO DATE, e.g., £710,000] / [FORECAST, e.g., £1,250,000]
- Design Fees: [BUDGET, e.g., £220,000] / [TO DATE, e.g., £185,000] / [FORECAST, e.g., £225,000]
- Overheads: [BUDGET, e.g., £280,000] / [TO DATE, e.g., £155,000] / [FORECAST, e.g., £290,000]

Generate the CVR with:
1. Value Summary — showing original contract value, approved variations, anticipated variations, and total anticipated final value
2. Cost Summary Table — by category showing budget, committed, cost to date, forecast final cost
3. Margin Analysis — original margin, current forecast margin, variance, margin percentage
4. Risk & Opportunity Schedule — list the top 5 commercial risks and top 5 opportunities with estimated values
5. Movement Since Last Report — what has changed and why
6. Actions & Recommendations — specific actions to protect or improve margin

Present financial figures in a clear tabular format. Highlight any cost overruns in the commentary.