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-5269	£6,120	£6,426	£6,426	+£306
Worktops, templated and fitted Halbrook Worktops, PO-5294	£2,850	£3,172	£3,172	+£322
Plaster, board and sundries Avonmere Builders Merchants, PO-5299	£420	£460	£460	+£40
Timber, panels and fixings Kestle Timber, PO-5295	£320	£354	£354	+£34
Lighting and electrical fittings Voltmere Electrical Wholesale, PO-5300	£420	£444	£444	+£24
Splashback tiles and adhesive Brackwell Tiles, PO-5301	£420	£462	£462	+£42

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

£20,419 spent over 3 weeks, against a £19,206 estimate

LabourMaterialsSubcontract

Week of	Hours	Labour	Materials	Subcontract	Total
11 May	64 h	£1,792	£7,683	£1,230	£10,705
18 May	112 h	£3,072	£3,634	£690	£7,396
25 May	40 h	£1,088	£0	£1,230	£2,318

Extras and variations · 0

Variations →

No extras on this job.

Timesheets · 216 h, £5,952 at cost

Timesheets →

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

Purchases · 6, £11,317

Purchases →

Order	What	Status	Net
PO-5301 Brackwell Tiles, raised 14 May	Splashback tiles and adhesive	Delivered 19 May, billed	£461.55
PO-5299 Avonmere Builders Merchants, raised 11 May	Plaster, board and sundries	Delivered 14 May, billed	£460.24
PO-5300 Voltmere Electrical Wholesale, raised 11 May	Lighting and electrical fittings	Delivered 14 May, billed	£443.61
PO-5294 Halbrook Worktops, raised 10 May	Worktops, templated and fitted	Delivered 22 May, billed	£3,172.13
PO-5295 Kestle Timber, raised 10 May	Timber, panels and fixings	Delivered 14 May, billed	£353.83
PO-5269 Wrenfold Kitchen Supply, raised 20 Apr	Kitchen units and doors	Delivered 12 May, billed	£6,425.56

Subcontractor invoices · 5, £3,150

Tap one for the subcontractor

Invoice	Work	Status	Amount
SC-3589 Gary Pullen Electrical, 27 May	Electrics, second fix	Paid	£710.00
Gary Pullen ElectricalElectrician, Kingswood. Day rate £260. Insured to Mar 2027. Domestic jobs. Part P registered.
SC-3590 Jon Haskins Plumbing and Heating, 27 May	Plumbing, second fix	Paid	£520.00
Jon Haskins Plumbing and HeatingPlumber, Bedminster. Day rate £250. Insured to May 2027. Gas Safe registered.
SC-3579 Mark Dent Plastering, 19 May	Plastering, skim and making good	Paid	£690.00
Mark Dent PlasteringPlasterer, Brislington. Day rate £220. Insured to Feb 2027. Skim and dry-lining.
SC-3575 Jon Haskins Plumbing and Heating, 15 May	Plumbing, first fix	Paid	£520.00
Jon Haskins Plumbing and HeatingPlumber, Bedminster. Day rate £250. Insured to May 2027. Gas Safe registered.
SC-3573 Gary Pullen Electrical, 14 May	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-2283 issued 26 Mar	Deposit 1 line	Paid 2 Apr	£6,387.50	£7,665.00	posted
INV-2326 issued 20 May	Progress 1 line	Paid 3 Jun	£12,775.00	£15,330.00	posted
INV-2334 issued 1 Jun	Completion 1 line	Paid 17 Jun	£6,387.50	£7,665.00	posted