Analyse Subcontractor Quotes

You are a UK Quantity Surveyor comparing subcontractor quotations for a trade package. Analyse the following tender returns and produce a Subcontractor Quote Comparison Report:

Package Details:
- Trade Package: [PACKAGE, e.g., Mechanical Services / Structural Steelwork / Drylining & Ceilings]
- Project: [PROJECT NAME]
- Budget Allowance: [BUDGET, e.g., £420,000]
- Tender Issue Date: [DATE]
- Tender Return Date: [DATE]
- Scope Summary: [BRIEF SCOPE, e.g., Full mechanical installation including HVAC, plumbing, and BMS to 4-storey office building]

Subcontractor Returns:
[SUBCONTRACTOR 1 NAME]: [TOTAL PRICE, e.g., £385,000]
- Key Qualifications/Exclusions: [LIST, e.g., Excludes builders work, commissioning by others, programme 18 weeks]

[SUBCONTRACTOR 2 NAME]: [TOTAL PRICE, e.g., £412,500]
- Key Qualifications/Exclusions: [LIST, e.g., Includes commissioning, excludes BMS, programme 16 weeks]

[SUBCONTRACTOR 3 NAME]: [TOTAL PRICE, e.g., £398,750]
- Key Qualifications/Exclusions: [LIST, e.g., Provisional sum for BMS £45,000, excludes testing, programme 20 weeks]

Produce the analysis as follows:
1. Summary Comparison Table: side-by-side pricing, programme, and key terms
2. Scope Gap Analysis: items included by some but excluded by others, identify what needs adding back to create a like-for-like comparison
3. Adjusted Comparison: estimate the cost of excluded items and show an adjusted like-for-like total for each subcontractor
4. Commercial Risk Assessment: payment terms, retention, programme risk, financial standing concerns
5. Programme Implications: compare offered programmes against the main contract requirement
6. Recommendation: state which subcontractor offers best value (not just lowest price) with clear rationale

Flag any qualifications that could create significant commercial exposure during the project.