Person	Hours	Labour cost	Difference
MT Mike Tanner Lead fitter and tiler, crew B, £34/h at cost	40 h of 42 h estimated	£1,360 of £1,428	-£68
RH Ryan Hale Fitter, crew B, £30/h at cost	40 h of 37 h estimated	£1,200 of £1,110	+£90
CW Callum Webb Apprentice fitter, crew B, £16/h at cost	32 h of 26.5 h estimated	£512 of £424	+£88

True labour cost. The 25 bathrooms finished this year really took 4.5 h per m² tiled, against the old rule of 4.2. This job: 25 m² tiled, priced on 105.5 h. Rule of thumb: 4.2 h per m² tiled. New quotes now use the true rate →

Estimate line	Estimate	Ordered	Received	Difference
Sanitaryware and brassware Linmouth Bathroom Supply, PO-5416	£2,060	£2,125	£2,125	+£65
Wall and floor tiles, adhesive, grout Brackwell Tiles, PO-5428	£1,160	£1,154	£1,154	-£6
Board, tanking and sundries Avonmere Builders Merchants, PO-5429	£560	£571	£571	+£11
Lighting and extractor Voltmere Electrical Wholesale, PO-5427	£220	£227	£227	+£7
Timber and fixings Kestle Timber, PO-5426	£300	£305	£305	+£5

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
Plumbing Jon Haskins Plumbing and Heating, 2 invoices	£1,400	£1,400	on the agreed price
Electrics Gary Pullen Electrical, 2 invoices	£410	£410	on the agreed price
Plastering Mark Dent Plastering, 1 invoice	£440	£440	on the agreed price

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

Cost week by week

£9,705 spent over 2 weeks, against a £9,512 estimate

LabourMaterialsSubcontract

Week of	Hours	Labour	Materials	Subcontract	Total
3 Aug	0 h	£0	£2,125	£0	£2,125
10 Aug	112 h	£3,072	£2,258	£2,250	£7,580

Extras and variations · 0

Variations →

No extras on this job.

Timesheets · 112 h, £3,072 at cost

Timesheets →

Week of	Person	Hours	Cost	Status
10 Aug Tap for the days	CWCallum Webb	32 h 4 days	£512.00 at £16/h	approved
10 Aug Tap for the days	MTMike Tanner	40 h 5 days	£1,360.00 at £34/h	approved
10 Aug Tap for the days	RHRyan Hale	40 h 5 days	£1,200.00 at £30/h	approved

Purchases · 5, £4,383

Purchases →

Order	What	Status	Net
PO-5427 Voltmere Electrical Wholesale, raised 7 Aug	Lighting and extractor	Delivered 10 Aug, billed	£227.29
PO-5428 Brackwell Tiles, raised 7 Aug	Wall and floor tiles, adhesive, grout	Delivered 12 Aug, billed	£1,153.75
PO-5429 Avonmere Builders Merchants, raised 7 Aug	Board, tanking and sundries	Delivered 10 Aug, billed	£571.37
PO-5426 Kestle Timber, raised 6 Aug	Timber and fixings	Delivered 10 Aug, billed	£305.42
PO-5416 Linmouth Bathroom Supply, raised 29 Jul	Sanitaryware and brassware	Delivered 7 Aug, billed	£2,125.04

Subcontractor invoices · 5, £2,250

Tap one for the subcontractor

Invoice	Work	Status	Amount
SC-3703 Jon Haskins Plumbing and Heating, 14 Aug	Plumbing, second fix	Paid	£700.00
Jon Haskins Plumbing and HeatingPlumber, Bedminster. Day rate £250. Insured to May 2027. Gas Safe registered.
SC-3704 Gary Pullen Electrical, 14 Aug	Electrics, second fix	Paid	£205.00
Gary Pullen ElectricalElectrician, Kingswood. Day rate £260. Insured to Mar 2027. Domestic jobs. Part P registered.
SC-3701 Mark Dent Plastering, 12 Aug	Plastering, skim and making good	Paid	£440.00
Mark Dent PlasteringPlasterer, Brislington. Day rate £220. Insured to Feb 2027. Skim and dry-lining.
SC-3699 Jon Haskins Plumbing and Heating, 11 Aug	Plumbing, first fix	Paid	£700.00
Jon Haskins Plumbing and HeatingPlumber, Bedminster. Day rate £250. Insured to May 2027. Gas Safe registered.
SC-3697 Gary Pullen Electrical, 10 Aug	Electrics, first fix	Paid	£205.00
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-2381 issued 15 Jul	Deposit 1 line	Paid 28 Jul	£3,112.50	£3,735.00	posted
INV-2405 issued 12 Aug	Progress 1 line	Paid 25 Aug	£6,225.00	£7,470.00	posted
DRAFT-07 goes out 23 Oct	Completion 1 line	Draft, goes out 23 Oct	£3,112.50	£3,735.00	not yet