You should install the WC pan first, and then cut the tiles around it. Depending on how thick the tiles are, you might need to install a packing sheet of moisture resistant MDF or similar so that the WC lid stays up - just make sure the sheet is small enough to be hidden behind the pan. Good luck!

Thanks Daisy, yes, must be from a cleanliness point or view. He also said to have something solid there. The tile shown is a matte 120*60 porcelain tile - it’s going on the floor and shower area (the walls perpendicular to the toilet wall shown) I was also thinking I could put a different herringbone style tile on the toilet wall - green pic below or even go up half the wall with either tile

If you must, only one wall. If doing two walls you should do all four walls. Two walls doesn't make sense and just looks like a half-done job. To make it a proper feature rather than a randomly wallpapered wall, it should be the wall behind the bed, so I'd finalise the bed position and then do the appropriate wall. If you do the 3m wall and keep the bed on the 4m wall, it'll look like you wallpapered and then realised the bed was better on the other wall i.e. it will look wrong - unless that wall then becomes a different purpose which makes sense (like aforementioned study for example).

Thank you all for your inputs. We are planning to make it open plan opening the kitchen to the dining room/extension. The walls of rest of the area is Magnolia, therefore, kitchen walls have to be the same. The kitchen cabinets will be glossy white from Wren, worktop is black. Need to finalise the tiles for splashback. I think soft warm white tiles will go well with the colours in the kitchen. Would love to hear any other suggestions. Thanks again!