On my modelling at the below prices the IRR is 33% give or take. Re the "in ground" value I agree with your sentiment except that I find it a useful figure just to get my head in the right space in understanding the size of a project.
Column 1 Column 2 0 Year Gas Price 1 2025 £1.60 2 2026 £1.01 3 2027 £1.01
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