Key answer
Use one consumption figure and one cost boundary
Recalculate every offer with the same annual kWh, number of days and tax treatment. Identify each charge that is included, excluded or allowed to vary. If a supplier has not provided enough information, the correct comparison result is incomplete—not artificially cheap.

The comparison sequence
First, record the unit rate, standing charge, contract length and estimated annual total shown on each offer. Next, replace supplier-specific usage assumptions with the same annual consumption. Finally, list metering, capacity, commission and pass-through items separately.
Keep the contract start date aligned. Market prices can move, so quotes produced on different dates are not a clean test of two suppliers.
- Use the same annual consumption and meter.
- Compare offers produced on the same day where possible.
- Check VAT and Climate Change Levy treatment.
- Mark missing charges as unknown.
- Read termination, renewal and payment terms.

What the cheapest annual estimate can miss
An annual estimate is still an estimate. Your actual cost changes with consumption, and a pass-through contract can move as external charges change. Service levels, billing accuracy, credit requirements and renewable evidence may also matter to the business.
The final decision record should state why the preferred offer was selected, the assumptions used and the risks accepted. That makes internal approval easier and creates a reference if the first invoice differs from the offer.

Sources
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