Person	Hours	Labour cost	Difference
SR Steve Rowe Lead fitter, crew A, £34/h at cost	64 h of 56.5 h estimated	£2,176 of £1,921	+£255
LD Liam Doyle Joiner, crew A, £30/h at cost	64 h of 56.5 h estimated	£1,920 of £1,695	+£225
JP Josh Penrose Apprentice joiner, crew A, £16/h at cost	56 h of 35.5 h estimated	£896 of £568	+£328
RF Rob Finch Decorator, £28/h at cost	16 h of 13 h estimated	£448 of £364	+£84

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: 14 cabinets, priced on 161.5 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-5290	£5,050	£5,589	£5,589	+£539
Worktops, templated and fitted Halbrook Worktops, PO-5309	£2,350	£2,513	£2,513	+£163
Plaster, board and sundries Avonmere Builders Merchants, PO-5317	£350	£382	£382	+£32
Timber, panels and fixings Kestle Timber, PO-5315	£260	£290	£290	+£30
Lighting and electrical fittings Voltmere Electrical Wholesale, PO-5316	£350	£374	£374	+£24
Splashback tiles and adhesive Brackwell Tiles, PO-5321	£340	£370	£370	+£30

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	£1,310	£1,310	on the agreed price
Plumbing Jon Haskins Plumbing and Heating, 2 invoices	£960	£960	on the agreed price
Plastering Mark Dent Plastering, 1 invoice	£630	£630	on the agreed price

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

Cost week by week

£17,858 spent over 3 weeks, against a £16,148 estimate

LabourMaterialsSubcontract

Week of	Hours	Labour	Materials	Subcontract	Total
25 May	24 h	£640	£6,635	£0	£7,275
1 Jun	112 h	£3,072	£2,883	£1,765	£7,720
8 Jun	64 h	£1,728	£0	£1,135	£2,863

Extras and variations · 2

Variations →

V-3980-1BilledExtra sockets on the islandCaptured by Steve on Tue 2 Jun. Approved by email 3 Jun. Billed on INV-2350.

£720cost £435, 8.5 h

V-3980-2BilledPlinth lightingCaptured by Steve on Wed 3 Jun. Approved by email 4 Jun. Billed on INV-2350.

£690cost £410, 8 h

Timesheets · 200 h, £5,440 at cost

Timesheets →

Week of	Person	Hours	Cost	Status
8 Jun Tap for the days	JPJosh Penrose	16 h 2 days	£256.00 at £16/h	approved
8 Jun Tap for the days	LDLiam Doyle	16 h 2 days	£480.00 at £30/h	approved
8 Jun Tap for the days	RFRob Finch	16 h 2 days	£448.00 at £28/h	approved
8 Jun Tap for the days	SRSteve Rowe	16 h 2 days	£544.00 at £34/h	approved
1 Jun Tap for the days	JPJosh Penrose	32 h 4 days	£512.00 at £16/h	approved
1 Jun Tap for the days	LDLiam Doyle	40 h 5 days	£1,200.00 at £30/h	approved
1 Jun Tap for the days	SRSteve Rowe	40 h 5 days	£1,360.00 at £34/h	approved
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	SRSteve Rowe	8 h 1 day	£272.00 at £34/h	approved from the paper sheets

Purchases · 6, £9,518

Purchases →

Order	What	Status	Net
PO-5321 Brackwell Tiles, raised 29 May	Splashback tiles and adhesive	Delivered 3 Jun, billed	£369.56
PO-5316 Voltmere Electrical Wholesale, raised 26 May	Lighting and electrical fittings	Delivered 29 May, billed	£374.27
PO-5317 Avonmere Builders Merchants, raised 26 May	Plaster, board and sundries	Delivered 29 May, billed	£381.89
PO-5315 Kestle Timber, raised 25 May	Timber, panels and fixings	Delivered 29 May, billed	£289.69
PO-5309 Halbrook Worktops, raised 24 May	Worktops, templated and fitted	Delivered 5 Jun, billed	£2,513.32
PO-5290 Wrenfold Kitchen Supply, raised 6 May	Kitchen units and doors	Delivered 28 May, billed	£5,589.38

Subcontractor invoices · 5, £2,900

Tap one for the subcontractor

Invoice	Work	Status	Amount
SC-3607 Gary Pullen Electrical, 9 Jun	Electrics, second fix	Paid	£655.00
Gary Pullen ElectricalElectrician, Kingswood. Day rate £260. Insured to Mar 2027. Domestic jobs. Part P registered.
SC-3608 Jon Haskins Plumbing and Heating, 9 Jun	Plumbing, second fix	Paid	£480.00
Jon Haskins Plumbing and HeatingPlumber, Bedminster. Day rate £250. Insured to May 2027. Gas Safe registered.
SC-3600 Mark Dent Plastering, 3 Jun	Plastering, skim and making good	Paid	£630.00
Mark Dent PlasteringPlasterer, Brislington. Day rate £220. Insured to Feb 2027. Skim and dry-lining.
SC-3595 Gary Pullen Electrical, 1 Jun	Electrics, first fix	Paid	£655.00
Gary Pullen ElectricalElectrician, Kingswood. Day rate £260. Insured to Mar 2027. Domestic jobs. Part P registered.
SC-3596 Jon Haskins Plumbing and Heating, 1 Jun	Plumbing, first fix	Paid	£480.00
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-2297 issued 15 Apr	Deposit 1 line	Paid 1 May	£5,300.00	£6,360.00	posted
INV-2340 issued 3 Jun	Progress 1 line	Paid 13 Jun	£10,600.00	£12,720.00	posted
INV-2350 issued 15 Jun	Completion 3 lines, with V-3980-1, V-3980-2	Paid 21 Jun	£6,710.00	£8,052.00	posted