Person	Hours	Labour cost	Difference
SR Steve Rowe Lead fitter, crew A, £34/h at cost	64 h of 60.5 h estimated	£2,176 of £2,057	+£119
LD Liam Doyle Joiner, crew A, £30/h at cost	64 h of 60.5 h estimated	£1,920 of £1,815	+£105
JP Josh Penrose Apprentice joiner, crew A, £16/h at cost	48 h of 38 h estimated	£768 of £608	+£160
RF Rob Finch Decorator, £28/h at cost	16 h of 14 h estimated	£448 of £392	+£56

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: 15 cabinets, priced on 173 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-5249	£5,390	£5,363	£5,363	-£27
Worktops, templated and fitted Halbrook Worktops, PO-5277	£2,510	£2,474	£2,474	-£36
Plaster, board and sundries Avonmere Builders Merchants, PO-5274	£370	£377	£377	+£7
Timber, panels and fixings Kestle Timber, PO-5273	£280	£280	£280	on budget
Lighting and electrical fittings Voltmere Electrical Wholesale, PO-5275	£370	£373	£373	+£3
Splashback tiles and adhesive Brackwell Tiles, PO-5281	£380	£388	£388	+£8

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	£1,350	£1,350	on the agreed price
Plumbing Jon Haskins Plumbing and Heating, 2 invoices	£990	£990	on the agreed price
Plastering Mark Dent Plastering, 1 invoice	£660	£660	on the agreed price

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

Cost week by week

£17,567 spent over 3 weeks, against a £17,172 estimate

LabourMaterialsSubcontract

Week of	Hours	Labour	Materials	Subcontract	Total
27 Apr	64 h	£1,792	£6,393	£1,170	£9,355
4 May	88 h	£2,432	£2,862	£660	£5,954
11 May	40 h	£1,088	£0	£1,170	£2,258

Extras and variations · 0

Variations →

No extras on this job.

Timesheets · 192 h, £5,312 at cost

Timesheets →

Week of	Person	Hours	Cost	Status
11 May Tap for the days	JPJosh Penrose	8 h 1 day	£128.00 at £16/h	approved from the paper sheets
11 May Tap for the days	LDLiam Doyle	8 h 1 day	£240.00 at £30/h	approved from the paper sheets
11 May Tap for the days	RFRob Finch	16 h 2 days	£448.00 at £28/h	approved from the paper sheets
11 May Tap for the days	SRSteve Rowe	8 h 1 day	£272.00 at £34/h	approved from the paper sheets
4 May Tap for the days	JPJosh Penrose	24 h 3 days	£384.00 at £16/h	approved from the paper sheets
4 May Tap for the days	LDLiam Doyle	32 h 4 days	£960.00 at £30/h	approved from the paper sheets
4 May Tap for the days	SRSteve Rowe	32 h 4 days	£1,088.00 at £34/h	approved from the paper sheets
27 Apr Tap for the days	JPJosh Penrose	16 h 2 days	£256.00 at £16/h	approved from the paper sheets
27 Apr Tap for the days	LDLiam Doyle	24 h 3 days	£720.00 at £30/h	approved from the paper sheets
27 Apr Tap for the days	SRSteve Rowe	24 h 3 days	£816.00 at £34/h	approved from the paper sheets

Purchases · 6, £9,255

Purchases →

Order	What	Status	Net
PO-5281 Brackwell Tiles, raised 30 Apr	Splashback tiles and adhesive	Delivered 5 May, billed	£388.30
PO-5274 Avonmere Builders Merchants, raised 26 Apr	Plaster, board and sundries	Delivered 29 Apr, billed	£376.70
PO-5275 Voltmere Electrical Wholesale, raised 26 Apr	Lighting and electrical fittings	Delivered 29 Apr, billed	£373.11
PO-5277 Halbrook Worktops, raised 26 Apr	Worktops, templated and fitted	Delivered 8 May, billed	£2,473.70
PO-5273 Kestle Timber, raised 25 Apr	Timber, panels and fixings	Delivered 29 Apr, billed	£280.19
PO-5249 Wrenfold Kitchen Supply, raised 6 Apr	Kitchen units and doors	Delivered 28 Apr, billed	£5,362.84

Subcontractor invoices · 5, £3,000

Tap one for the subcontractor

Invoice	Work	Status	Amount
SC-3571 Gary Pullen Electrical, 12 May	Electrics, second fix	Paid	£675.00
Gary Pullen ElectricalElectrician, Kingswood. Day rate £260. Insured to Mar 2027. Domestic jobs. Part P registered.
SC-3572 Jon Haskins Plumbing and Heating, 12 May	Plumbing, second fix	Paid	£495.00
Jon Haskins Plumbing and HeatingPlumber, Bedminster. Day rate £250. Insured to May 2027. Gas Safe registered.
SC-3563 Mark Dent Plastering, 5 May	Plastering, skim and making good	Paid	£660.00
Mark Dent PlasteringPlasterer, Brislington. Day rate £220. Insured to Feb 2027. Skim and dry-lining.
SC-3557 Gary Pullen Electrical, 30 Apr	Electrics, first fix	Paid	£675.00
Gary Pullen ElectricalElectrician, Kingswood. Day rate £260. Insured to Mar 2027. Domestic jobs. Part P registered.
SC-3558 Jon Haskins Plumbing and Heating, 30 Apr	Plumbing, first fix	Paid	£495.00
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-2271 issued 11 Mar	Deposit 1 line	Paid 19 Mar	£5,700.00	£6,840.00	posted
INV-2311 issued 5 May	Progress 1 line	Paid 12 May	£11,400.00	£13,680.00	posted
INV-2325 issued 20 May	Completion 1 line	Paid 2 Jun	£5,700.00	£6,840.00	posted