Person	Hours	Labour cost	Difference
SR Steve Rowe Lead fitter, crew A, £34/h at cost	48 h of 48.5 h estimated	£1,632 of £1,649	-£17
LD Liam Doyle Joiner, crew A, £30/h at cost	48 h of 48.5 h estimated	£1,440 of £1,455	-£15
JP Josh Penrose Apprentice joiner, crew A, £16/h at cost	40 h of 30.5 h estimated	£640 of £488	+£152
RF Rob Finch Decorator, £28/h at cost	8 h of 11 h estimated	£224 of £308	-£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: 12 cabinets, priced on 138.5 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-5327	£4,320	£4,160	£4,160	-£160
Worktops, templated and fitted Halbrook Worktops, PO-5354	£2,010	£1,975	£1,975	-£35
Plaster, board and sundries Avonmere Builders Merchants, PO-5360	£300	£296	£296	-£4
Timber, panels and fixings Kestle Timber, PO-5356	£220	£212	£212	-£8
Lighting and electrical fittings Voltmere Electrical Wholesale, PO-5358	£300	£290	£290	-£10
Splashback tiles and adhesive Brackwell Tiles, PO-5364	£300	£286	£286	-£14

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	£1,220	£1,220	on the agreed price
Plumbing Jon Haskins Plumbing and Heating, 2 invoices	£890	£890	on the agreed price
Plastering Mark Dent Plastering, 1 invoice	£590	£590	on the agreed price

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

Cost week by week

£13,856 spent over 2 weeks, against a £14,050 estimate

LabourMaterialsSubcontract

Week of	Hours	Labour	Materials	Subcontract	Total
22 Jun	48 h	£1,280	£4,958	£1,055	£7,293
29 Jun	96 h	£2,656	£2,261	£1,645	£6,562

Extras and variations · 1

Variations →

V-3989-1BilledExtra wall unit and fillerCaptured by Steve on Fri 26 Jun. Approved in the portal 27 Jun. Billed on INV-2374.

£1,140cost £695, 13.5 h

Timesheets · 144 h, £3,936 at cost

Timesheets →

Week of	Person	Hours	Cost	Status
29 Jun Tap for the days	JPJosh Penrose	24 h 3 days	£384.00 at £16/h	approved
29 Jun Tap for the days	LDLiam Doyle	32 h 4 days	£960.00 at £30/h	approved
29 Jun Tap for the days	RFRob Finch	8 h 1 day	£224.00 at £28/h	approved
29 Jun Tap for the days	SRSteve Rowe	32 h 4 days	£1,088.00 at £34/h	approved
22 Jun Tap for the days	JPJosh Penrose	16 h 2 days	£256.00 at £16/h	approved
22 Jun Tap for the days	LDLiam Doyle	16 h 2 days	£480.00 at £30/h	approved
22 Jun Tap for the days	SRSteve Rowe	16 h 2 days	£544.00 at £34/h	approved

Purchases · 6, £7,220

Purchases →

Order	What	Status	Net
PO-5364 Brackwell Tiles, raised 24 Jun	Splashback tiles and adhesive	Delivered 29 Jun, billed	£286.28
PO-5358 Voltmere Electrical Wholesale, raised 22 Jun	Lighting and electrical fittings	Delivered 25 Jun, billed	£289.92
PO-5360 Avonmere Builders Merchants, raised 22 Jun	Plaster, board and sundries	Delivered 25 Jun, billed	£296.14
PO-5356 Kestle Timber, raised 21 Jun	Timber, panels and fixings	Delivered 25 Jun, billed	£212.20
PO-5354 Halbrook Worktops, raised 19 Jun	Worktops, templated and fitted	Delivered 1 Jul, billed	£1,975.01
PO-5327 Wrenfold Kitchen Supply, raised 2 Jun	Kitchen units and doors	Delivered 24 Jun, billed	£4,160.03

Subcontractor invoices · 5, £2,700

Tap one for the subcontractor

Invoice	Work	Status	Amount
SC-3646 Gary Pullen Electrical, 2 Jul	Electrics, second fix	Paid	£610.00
Gary Pullen ElectricalElectrician, Kingswood. Day rate £260. Insured to Mar 2027. Domestic jobs. Part P registered.
SC-3647 Jon Haskins Plumbing and Heating, 2 Jul	Plumbing, second fix	Paid	£445.00
Jon Haskins Plumbing and HeatingPlumber, Bedminster. Day rate £250. Insured to May 2027. Gas Safe registered.
SC-3638 Mark Dent Plastering, 29 Jun	Plastering, skim and making good	Paid	£590.00
Mark Dent PlasteringPlasterer, Brislington. Day rate £220. Insured to Feb 2027. Skim and dry-lining.
SC-3636 Jon Haskins Plumbing and Heating, 26 Jun	Plumbing, first fix	Paid	£445.00
Jon Haskins Plumbing and HeatingPlumber, Bedminster. Day rate £250. Insured to May 2027. Gas Safe registered.
SC-3635 Gary Pullen Electrical, 25 Jun	Electrics, first fix	Paid	£610.00
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-2320 issued 11 May	Deposit 1 line	Paid 24 May	£4,575.00	£5,490.00	posted
INV-2364 issued 29 Jun	Progress 1 line	Paid 12 Jul	£9,150.00	£10,980.00	posted
INV-2374 issued 6 Jul	Completion 2 lines, with V-3989-1	Paid 17 Jul	£5,715.00	£6,858.00	posted