Construction analysis: The Technology and Construction Court (TCC) held that a document sent by a contractor to the employer’s agent in February 2022, in connection with payment for works done under a Joint Contracts Tribunal (JCT) Design and Contract 2016, was not the ‘Final Statement’ required by the contractual final account provisions. Viewed objectively, the document was prepared as a draft or forecast of the final account. The Final Statement was instead a later document, sent by the contractor in February 2024. The court went on to find that where, under clause 4.24.6, the employer could give notice disputing anything in the Final Statement (and thereby prevent the Final Statement becoming conclusive as to the sum due), that notice had to be given after the Final Statement had been issued. Correspondence sent before the Final Statement had been issued therefore did not amount to such notice.