Person	Hours	Labour cost	Difference
SR Steve Rowe Lead fitter, crew A, £34/h at cost	56 h of 52.5 h estimated	£1,904 of £1,785	+£119
LD Liam Doyle Joiner, crew A, £30/h at cost	56 h of 52.5 h estimated	£1,680 of £1,575	+£105
JP Josh Penrose Apprentice joiner, crew A, £16/h at cost	40 h of 33 h estimated	£640 of £528	+£112
RF Rob Finch Decorator, £28/h at cost	16 h of 12 h estimated	£448 of £336	+£112

True labour cost. The 15 kitchens finished this year really took 12.95 h per cabinet, against the old rule of 11.5. This job: 13 cabinets, priced on 150 h. Rule of thumb: 11.5 h per cabinet. New quotes now use the true rate →

Estimate line	Estimate	Ordered	Received	Difference
Kitchen units and doors Wrenfold Kitchen Supply, PO-5150	£4,670	£5,053	£5,053	+£383
Worktops, templated and fitted Halbrook Worktops, PO-5175	£2,170	£2,265	£2,265	+£95
Plaster, board and sundries Avonmere Builders Merchants, PO-5182	£320	£353	£353	+£33
Timber, panels and fixings Kestle Timber, PO-5178	£240	£255	£255	+£15
Lighting and electrical fittings Voltmere Electrical Wholesale, PO-5184	£320	£342	£342	+£22
Splashback tiles and adhesive Brackwell Tiles, PO-5183	£330	£352	£352	+£22

Materials count when they are delivered and signed for on site. Nothing is on order and not received. Supplier bills post to Xero from here.

Trade	Agreed	Invoiced	Difference
Electrics Gary Pullen Electrical, 2 invoices	£1,260	£1,260	on the agreed price
Plumbing Jon Haskins Plumbing and Heating, 2 invoices	£920	£920	on the agreed price
Plastering Mark Dent Plastering, 1 invoice	£620	£620	on the agreed price

The forecast counts each trade at its agreed price until it invoices more.

Cost week by week

£16,092 spent over 2 weeks, against a £15,074 estimate

LabourMaterialsSubcontract

Week of	Hours	Labour	Materials	Subcontract	Total
16 Feb	64 h	£1,792	£6,355	£1,710	£9,857
23 Feb	104 h	£2,880	£2,265	£1,090	£6,235

Extras and variations · 0

Variations →

No extras on this job.

Timesheets · 168 h, £4,672 at cost

Timesheets →

Week of	Person	Hours	Cost	Status
23 Feb Tap for the days	JPJosh Penrose	24 h 3 days	£384.00 at £16/h	approved from the paper sheets
23 Feb Tap for the days	LDLiam Doyle	32 h 4 days	£960.00 at £30/h	approved from the paper sheets
23 Feb Tap for the days	RFRob Finch	16 h 2 days	£448.00 at £28/h	approved from the paper sheets
23 Feb Tap for the days	SRSteve Rowe	32 h 4 days	£1,088.00 at £34/h	approved from the paper sheets
16 Feb Tap for the days	JPJosh Penrose	16 h 2 days	£256.00 at £16/h	approved from the paper sheets
16 Feb Tap for the days	LDLiam Doyle	24 h 3 days	£720.00 at £30/h	approved from the paper sheets
16 Feb Tap for the days	SRSteve Rowe	24 h 3 days	£816.00 at £34/h	approved from the paper sheets

Purchases · 6, £8,620

Purchases →

Order	What	Status	Net
PO-5182 Avonmere Builders Merchants, raised 15 Feb	Plaster, board and sundries	Delivered 18 Feb, billed	£352.81
PO-5183 Brackwell Tiles, raised 15 Feb	Splashback tiles and adhesive	Delivered 20 Feb, billed	£351.64
PO-5184 Voltmere Electrical Wholesale, raised 15 Feb	Lighting and electrical fittings	Delivered 18 Feb, billed	£341.95
PO-5178 Kestle Timber, raised 14 Feb	Timber, panels and fixings	Delivered 18 Feb, billed	£255.18
PO-5175 Halbrook Worktops, raised 12 Feb	Worktops, templated and fitted	Delivered 24 Feb, billed	£2,264.77
PO-5150 Wrenfold Kitchen Supply, raised 26 Jan	Kitchen units and doors	Delivered 17 Feb, billed	£5,053.19

Subcontractor invoices · 5, £2,800

Tap one for the subcontractor

Invoice	Work	Status	Amount
SC-3475 Gary Pullen Electrical, 26 Feb	Electrics, second fix	Paid	£630.00
Gary Pullen ElectricalElectrician, Kingswood. Day rate £260. Insured to Mar 2027. Domestic jobs. Part P registered.
SC-3476 Jon Haskins Plumbing and Heating, 26 Feb	Plumbing, second fix	Paid	£460.00
Jon Haskins Plumbing and HeatingPlumber, Bedminster. Day rate £250. Insured to May 2027. Gas Safe registered.
SC-3471 Mark Dent Plastering, 20 Feb	Plastering, skim and making good	Paid	£620.00
Mark Dent PlasteringPlasterer, Brislington. Day rate £220. Insured to Feb 2027. Skim and dry-lining.
SC-3467 Gary Pullen Electrical, 19 Feb	Electrics, first fix	Paid	£630.00
Gary Pullen ElectricalElectrician, Kingswood. Day rate £260. Insured to Mar 2027. Domestic jobs. Part P registered.
SC-3468 Jon Haskins Plumbing and Heating, 19 Feb	Plumbing, first fix	Paid	£460.00
Jon Haskins Plumbing and HeatingPlumber, Bedminster. Day rate £250. Insured to May 2027. Gas Safe registered.

Invoices · posted to Xero when sent

Billing →

Invoice	Stage	Status	Net	Gross	Xero
INV-2212 issued 2 Jan	Deposit 1 line	Paid 17 Jan	£5,075.00	£6,090.00	posted
INV-2256 issued 23 Feb	Progress 1 line	Paid 7 Mar	£10,150.00	£12,180.00	posted
INV-2264 issued 5 Mar	Completion 1 line	Paid 21 Mar	£5,075.00	£6,090.00	posted