Person	Hours	Labour cost	Difference
SR Steve Rowe Lead fitter, crew A, £34/h at cost	72 h of 68.5 h estimated	£2,448 of £2,329	+£119
LD Liam Doyle Joiner, crew A, £30/h at cost	72 h of 68.5 h estimated	£2,160 of £2,055	+£105
JP Josh Penrose Apprentice joiner, crew A, £16/h at cost	56 h of 43 h estimated	£896 of £688	+£208
RF Rob Finch Decorator, £28/h at cost	16 h of 15.5 h estimated	£448 of £434	+£14

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: 17 cabinets, priced on 195.5 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-5187	£6,120	£6,526	£6,526	+£406
Worktops, templated and fitted Halbrook Worktops, PO-5212	£2,850	£3,129	£3,129	+£279
Plaster, board and sundries Avonmere Builders Merchants, PO-5215	£420	£464	£464	+£44
Timber, panels and fixings Kestle Timber, PO-5210	£320	£346	£346	+£26
Lighting and electrical fittings Voltmere Electrical Wholesale, PO-5214	£420	£465	£465	+£45
Splashback tiles and adhesive Brackwell Tiles, PO-5217	£420	£469	£469	+£49

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	£1,420	£1,420	on the agreed price
Plumbing Jon Haskins Plumbing and Heating, 2 invoices	£1,040	£1,040	on the agreed price
Plastering Mark Dent Plastering, 1 invoice	£690	£690	on the agreed price

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

Cost week by week

£20,501 spent over 3 weeks, against a £19,206 estimate

LabourMaterialsSubcontract

Week of	Hours	Labour	Materials	Subcontract	Total
9 Mar	64 h	£1,792	£7,801	£1,230	£10,823
16 Mar	112 h	£3,072	£3,598	£690	£7,360
23 Mar	40 h	£1,088	£0	£1,230	£2,318

Extras and variations · 1

Variations →

V-3959-1BilledExtra wall unit and fillerCaptured by Steve on Mon 16 Mar. Approved by email 17 Mar. Billed on INV-2284.

£1,700cost £1,030, 20 h

Timesheets · 216 h, £5,952 at cost

Timesheets →

Week of	Person	Hours	Cost	Status
23 Mar Tap for the days	JPJosh Penrose	8 h 1 day	£128.00 at £16/h	approved from the paper sheets
23 Mar Tap for the days	LDLiam Doyle	8 h 1 day	£240.00 at £30/h	approved from the paper sheets
23 Mar Tap for the days	RFRob Finch	16 h 2 days	£448.00 at £28/h	approved from the paper sheets
23 Mar Tap for the days	SRSteve Rowe	8 h 1 day	£272.00 at £34/h	approved from the paper sheets
16 Mar Tap for the days	JPJosh Penrose	32 h 4 days	£512.00 at £16/h	approved from the paper sheets
16 Mar Tap for the days	LDLiam Doyle	40 h 5 days	£1,200.00 at £30/h	approved from the paper sheets
16 Mar Tap for the days	SRSteve Rowe	40 h 5 days	£1,360.00 at £34/h	approved from the paper sheets
9 Mar Tap for the days	JPJosh Penrose	16 h 2 days	£256.00 at £16/h	approved from the paper sheets
9 Mar Tap for the days	LDLiam Doyle	24 h 3 days	£720.00 at £30/h	approved from the paper sheets
9 Mar Tap for the days	SRSteve Rowe	24 h 3 days	£816.00 at £34/h	approved from the paper sheets

Purchases · 6, £11,399

Purchases →

Order	What	Status	Net
PO-5217 Brackwell Tiles, raised 12 Mar	Splashback tiles and adhesive	Delivered 17 Mar, billed	£469.27
PO-5214 Voltmere Electrical Wholesale, raised 9 Mar	Lighting and electrical fittings	Delivered 12 Mar, billed	£464.97
PO-5215 Avonmere Builders Merchants, raised 9 Mar	Plaster, board and sundries	Delivered 12 Mar, billed	£463.55
PO-5210 Kestle Timber, raised 8 Mar	Timber, panels and fixings	Delivered 12 Mar, billed	£345.84
PO-5212 Halbrook Worktops, raised 8 Mar	Worktops, templated and fitted	Delivered 20 Mar, billed	£3,128.62
PO-5187 Wrenfold Kitchen Supply, raised 16 Feb	Kitchen units and doors	Delivered 10 Mar, billed	£6,526.44

Subcontractor invoices · 5, £3,150

Tap one for the subcontractor

Invoice	Work	Status	Amount
SC-3510 Gary Pullen Electrical, 24 Mar	Electrics, second fix	Paid	£710.00
Gary Pullen ElectricalElectrician, Kingswood. Day rate £260. Insured to Mar 2027. Domestic jobs. Part P registered.
SC-3511 Jon Haskins Plumbing and Heating, 24 Mar	Plumbing, second fix	Paid	£520.00
Jon Haskins Plumbing and HeatingPlumber, Bedminster. Day rate £250. Insured to May 2027. Gas Safe registered.
SC-3503 Mark Dent Plastering, 17 Mar	Plastering, skim and making good	Paid	£690.00
Mark Dent PlasteringPlasterer, Brislington. Day rate £220. Insured to Feb 2027. Skim and dry-lining.
SC-3499 Jon Haskins Plumbing and Heating, 13 Mar	Plumbing, first fix	Paid	£520.00
Jon Haskins Plumbing and HeatingPlumber, Bedminster. Day rate £250. Insured to May 2027. Gas Safe registered.
SC-3498 Gary Pullen Electrical, 12 Mar	Electrics, first fix	Paid	£710.00
Gary Pullen ElectricalElectrician, Kingswood. Day rate £260. Insured to Mar 2027. Domestic jobs. Part P registered.

Invoices · posted to Xero when sent

Billing →

Invoice	Stage	Status	Net	Gross	Xero
INV-2229 issued 22 Jan	Deposit 1 line	Paid 4 Feb	£6,362.50	£7,635.00	posted
INV-2276 issued 17 Mar	Progress 1 line	Paid 2 Apr	£12,725.00	£15,270.00	posted
INV-2284 issued 30 Mar	Completion 2 lines, with V-3959-1	Paid 10 Apr	£8,062.50	£9,675.00	posted