Person	Hours	Labour cost	Difference
SR Steve Rowe Lead fitter, crew A, £34/h at cost	120 h of 120.5 h estimated	£4,080 of £4,097	-£17
LD Liam Doyle Joiner, crew A, £30/h at cost	120 h of 120.5 h estimated	£3,600 of £3,615	-£15
JP Josh Penrose Apprentice joiner, crew A, £16/h at cost	96 h of 76 h estimated	£1,536 of £1,216	+£320
RF Rob Finch Decorator, £28/h at cost	24 h of 27.5 h estimated	£672 of £770	-£98

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: 30 cabinets, priced on 344.5 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-5398	£10,790	£10,968	£10,968	+£178
Worktops, templated and fitted Halbrook Worktops, PO-5442	£5,020	£5,040	£5,040	+£20
Plaster, board and sundries Avonmere Builders Merchants, PO-5432	£740	£741	£741	+£1
Timber, panels and fixings Kestle Timber, PO-5430	£560	£576	£576	+£16
Lighting and electrical fittings Voltmere Electrical Wholesale, PO-5431	£740	£759	£759	+£19
Splashback tiles and adhesive Brackwell Tiles, PO-5441	£750	£764	£764	+£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	£1,910	£1,910	on the agreed price
Plumbing Jon Haskins Plumbing and Heating, 2 invoices	£1,400	£1,400	on the agreed price
Plastering Mark Dent Plastering, 1 invoice	£940	£940	on the agreed price

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

Cost week by week

£32,987 spent over 5 weeks, against a £32,548 estimate

LabourMaterialsSubcontract

Week of	Hours	Labour	Materials	Subcontract	Total
3 Aug	0 h	£0	£10,968	£0	£10,968
10 Aug	112 h	£3,072	£2,077	£1,655	£6,804
17 Aug	112 h	£3,072	£764	£940	£4,776
24 Aug	112 h	£3,072	£5,040	£0	£8,112
31 Aug	24 h	£672	£0	£1,655	£2,327

Extras and variations · 1

Variations →

V-4006-1BilledPlinth heater under the sink runCaptured by Steve on Wed 19 Aug, signed on site by Rosie Tremlett. Approved in the portal 20 Aug. Billed on INV-2413.

£480cost £300, 3 h

Timesheets · 360 h, £9,888 at cost

Timesheets →

Week of	Person	Hours	Cost	Status
31 Aug Tap for the days	RFRob Finch	24 h 3 days	£672.00 at £28/h	approved
24 Aug Tap for the days	JPJosh Penrose	32 h 4 days	£512.00 at £16/h	approved
24 Aug Tap for the days	LDLiam Doyle	40 h 5 days	£1,200.00 at £30/h	approved
24 Aug Tap for the days	SRSteve Rowe	40 h 5 days	£1,360.00 at £34/h	approved
17 Aug Tap for the days	JPJosh Penrose	32 h 4 days	£512.00 at £16/h	approved
17 Aug Tap for the days	LDLiam Doyle	40 h 5 days	£1,200.00 at £30/h	approved
17 Aug Tap for the days	SRSteve Rowe	40 h 5 days	£1,360.00 at £34/h	approved
10 Aug Tap for the days	JPJosh Penrose	32 h 4 days	£512.00 at £16/h	approved
10 Aug Tap for the days	LDLiam Doyle	40 h 5 days	£1,200.00 at £30/h	approved
10 Aug Tap for the days	SRSteve Rowe	40 h 5 days	£1,360.00 at £34/h	approved

Purchases · 6, £18,849

Purchases →

Order	What	Status	Net
PO-5441 Brackwell Tiles, raised 14 Aug	Splashback tiles and adhesive	Delivered 19 Aug, billed	£764.06
PO-5442 Halbrook Worktops, raised 14 Aug	Worktops, templated and fitted	Delivered 26 Aug, billed	£5,040.34
PO-5431 Voltmere Electrical Wholesale, raised 8 Aug	Lighting and electrical fittings	Delivered 11 Aug, billed	£759.49
PO-5432 Avonmere Builders Merchants, raised 8 Aug	Plaster, board and sundries	Delivered 11 Aug, billed	£741.49
PO-5430 Kestle Timber, raised 7 Aug	Timber, panels and fixings	Delivered 11 Aug, billed	£575.78
PO-5398 Wrenfold Kitchen Supply, raised 16 Jul	Kitchen units and doors	Delivered 7 Aug, billed	£10,967.82

Subcontractor invoices · 5, £4,250

Tap one for the subcontractor

Invoice	Work	Status	Amount
SC-3725 Gary Pullen Electrical, 3 Sep	Electrics, second fix	Paid	£955.00
Gary Pullen ElectricalElectrician, Kingswood. Day rate £260. Insured to Mar 2027. Domestic jobs. Part P registered.
SC-3726 Jon Haskins Plumbing and Heating, 3 Sep	Plumbing, second fix	Paid	£700.00
Jon Haskins Plumbing and HeatingPlumber, Bedminster. Day rate £250. Insured to May 2027. Gas Safe registered.
SC-3710 Mark Dent Plastering, 19 Aug	Plastering, skim and making good	Paid	£940.00
Mark Dent PlasteringPlasterer, Brislington. Day rate £220. Insured to Feb 2027. Skim and dry-lining.
SC-3702 Jon Haskins Plumbing and Heating, 13 Aug	Plumbing, first fix	Paid	£700.00
Jon Haskins Plumbing and HeatingPlumber, Bedminster. Day rate £250. Insured to May 2027. Gas Safe registered.
SC-3700 Gary Pullen Electrical, 12 Aug	Electrics, first fix	Paid	£955.00
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-2371 issued 1 Jul	Deposit 1 line	Paid 6 Jul	£10,975.00	£13,170.00	posted
INV-2412 issued 24 Aug	Progress 1 line	Paid 4 Sep	£21,950.00	£26,340.00	posted
INV-2413 issued 24 Aug	Variation 1 line, with V-4006-1	Paid 7 Sep	£480.00	£576.00	posted
DRAFT-04 goes out 19 Oct	Completion 1 line	Draft, goes out Mon 19 Oct	£10,975.00	£13,170.00	not yet