Person	Hours	Labour cost	Difference
MT Mike Tanner Lead fitter and tiler, crew B, £34/h at cost	48 h of 43.5 h estimated	£1,632 of £1,479	+£153
RH Ryan Hale Fitter, crew B, £30/h at cost	48 h of 38 h estimated	£1,440 of £1,140	+£300
CW Callum Webb Apprentice fitter, crew B, £16/h at cost	40 h of 27.5 h estimated	£640 of £440	+£200

True labour cost. The 25 bathrooms finished this year really took 4.5 h per m² tiled, against the old rule of 4.2. This job: 26 m² tiled, priced on 109 h. Rule of thumb: 4.2 h per m² tiled. New quotes now use the true rate →

Estimate line	Estimate	Ordered	Received	Difference
Sanitaryware and brassware Linmouth Bathroom Supply, PO-5197	£2,110	£2,244	£2,244	+£134
Wall and floor tiles, adhesive, grout Brackwell Tiles, PO-5209	£1,190	£1,253	£1,253	+£63
Board, tanking and sundries Avonmere Builders Merchants, PO-5208	£570	£603	£603	+£33
Lighting and extractor Voltmere Electrical Wholesale, PO-5207	£220	£225	£225	+£5
Timber and fixings Kestle Timber, PO-5205	£310	£326	£326	+£16

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
Plumbing Jon Haskins Plumbing and Heating, 2 invoices	£1,430	£1,430	on the agreed price
Electrics Gary Pullen Electrical, 2 invoices	£410	£410	on the agreed price
Plastering Mark Dent Plastering, 1 invoice	£460	£460	on the agreed price

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

Cost week by week

£10,663 spent over 2 weeks, against a £9,759 estimate

LabourMaterialsSubcontract

Week of	Hours	Labour	Materials	Subcontract	Total
2 Mar	24 h	£640	£3,397	£205	£4,242
9 Mar	112 h	£3,072	£1,253	£2,095	£6,420

Extras and variations · 2

Variations →

V-3961-1BilledExtra shaver socketCaptured by Mike on Mon 9 Mar. Approved by email 10 Mar. Billed on INV-2277.

£760cost £460, 9 h

V-3961-2BilledThermostatic valve upgradeCaptured by Mike on Tue 10 Mar. Approved by email 11 Mar. Billed on INV-2277.

£340cost £210, 4 h

Timesheets · 136 h, £3,712 at cost

Timesheets →

Week of	Person	Hours	Cost	Status
9 Mar Tap for the days	CWCallum Webb	32 h 4 days	£512.00 at £16/h	approved from the paper sheets
9 Mar Tap for the days	MTMike Tanner	40 h 5 days	£1,360.00 at £34/h	approved from the paper sheets
9 Mar Tap for the days	RHRyan Hale	40 h 5 days	£1,200.00 at £30/h	approved from the paper sheets
2 Mar Tap for the days	CWCallum Webb	8 h 1 day	£128.00 at £16/h	approved from the paper sheets
2 Mar Tap for the days	MTMike Tanner	8 h 1 day	£272.00 at £34/h	approved from the paper sheets
2 Mar Tap for the days	RHRyan Hale	8 h 1 day	£240.00 at £30/h	approved from the paper sheets

Purchases · 5, £4,651

Purchases →

Order	What	Status	Net
PO-5209 Brackwell Tiles, raised 5 Mar	Wall and floor tiles, adhesive, grout	Delivered 10 Mar, billed	£1,253.41
PO-5207 Voltmere Electrical Wholesale, raised 3 Mar	Lighting and extractor	Delivered 6 Mar, billed	£224.81
PO-5208 Avonmere Builders Merchants, raised 3 Mar	Board, tanking and sundries	Delivered 6 Mar, billed	£603.01
PO-5205 Kestle Timber, raised 2 Mar	Timber and fixings	Delivered 6 Mar, billed	£325.70
PO-5197 Linmouth Bathroom Supply, raised 24 Feb	Sanitaryware and brassware	Delivered 5 Mar, billed	£2,243.82

Subcontractor invoices · 5, £2,300

Tap one for the subcontractor

Invoice	Work	Status	Amount
SC-3500 Jon Haskins Plumbing and Heating, 13 Mar	Plumbing, second fix	Paid	£715.00
Jon Haskins Plumbing and HeatingPlumber, Bedminster. Day rate £250. Insured to May 2027. Gas Safe registered.
SC-3501 Gary Pullen Electrical, 13 Mar	Electrics, second fix	Paid	£205.00
Gary Pullen ElectricalElectrician, Kingswood. Day rate £260. Insured to Mar 2027. Domestic jobs. Part P registered.
SC-3495 Mark Dent Plastering, 10 Mar	Plastering, skim and making good	Paid	£460.00
Mark Dent PlasteringPlasterer, Brislington. Day rate £220. Insured to Feb 2027. Skim and dry-lining.
SC-3493 Jon Haskins Plumbing and Heating, 9 Mar	Plumbing, first fix	Paid	£715.00
Jon Haskins Plumbing and HeatingPlumber, Bedminster. Day rate £250. Insured to May 2027. Gas Safe registered.
SC-3490 Gary Pullen Electrical, 6 Mar	Electrics, first fix	Paid	£205.00
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-2233 issued 29 Jan	Deposit 1 line	Paid 7 Feb	£3,225.00	£3,870.00	posted
INV-2268 issued 9 Mar	Progress 1 line	Paid 22 Mar	£6,450.00	£7,740.00	posted
INV-2277 issued 17 Mar	Completion 3 lines, with V-3961-1, V-3961-2	Paid 29 Mar	£4,325.00	£5,190.00	posted