Person	Hours	Labour cost	Difference
MT Mike Tanner Lead fitter and tiler, crew B, £34/h at cost	32 h of 35.5 h estimated	£1,088 of £1,207	-£119
RH Ryan Hale Fitter, crew B, £30/h at cost	32 h of 31 h estimated	£960 of £930	+£30
CW Callum Webb Apprentice fitter, crew B, £16/h at cost	24 h of 22 h estimated	£384 of £352	+£32

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: 21 m² tiled, priced on 88.5 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-5437	£1,920	£1,984	£1,984	+£64
Wall and floor tiles, adhesive, grout Brackwell Tiles, PO-5449	£1,080	£1,143	£1,143	+£63
Board, tanking and sundries Avonmere Builders Merchants, PO-5451	£520	£552	£552	+£32
Lighting and extractor Voltmere Electrical Wholesale, PO-5452	£200	£201	£201	+£1
Timber and fixings Kestle Timber, PO-5450	£280	£288	£288	+£8

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	£1,330	£1,330	on the agreed price
Electrics Gary Pullen Electrical, 2 invoices	£390	£390	on the agreed price
Plastering Mark Dent Plastering, 1 invoice	£430	£430	on the agreed price

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

Cost week by week

£8,750 spent over 2 weeks, against a £8,639 estimate

LabourMaterialsSubcontract

Week of	Hours	Labour	Materials	Subcontract	Total
17 Aug	0 h	£0	£1,984	£0	£1,984
24 Aug	88 h	£2,432	£2,184	£2,150	£6,766

Extras and variations · 0

Variations →

No extras on this job.

Timesheets · 88 h, £2,432 at cost

Timesheets →

Week of	Person	Hours	Cost	Status
24 Aug Tap for the days	CWCallum Webb	24 h 3 days	£384.00 at £16/h	approved
24 Aug Tap for the days	MTMike Tanner	32 h 4 days	£1,088.00 at £34/h	approved
24 Aug Tap for the days	RHRyan Hale	32 h 4 days	£960.00 at £30/h	approved

Purchases · 5, £4,168

Purchases →

Order	What	Status	Net
PO-5451 Avonmere Builders Merchants, raised 21 Aug	Board, tanking and sundries	Delivered 24 Aug, billed	£551.61
PO-5452 Voltmere Electrical Wholesale, raised 21 Aug	Lighting and extractor	Delivered 24 Aug, billed	£201.28
PO-5449 Brackwell Tiles, raised 20 Aug	Wall and floor tiles, adhesive, grout	Delivered 25 Aug, billed	£1,142.56
PO-5450 Kestle Timber, raised 20 Aug	Timber and fixings	Delivered 24 Aug, billed	£288.48
PO-5437 Linmouth Bathroom Supply, raised 12 Aug	Sanitaryware and brassware	Delivered 21 Aug, billed	£1,983.67

Subcontractor invoices · 5, £2,150

Tap one for the subcontractor

Invoice	Work	Status	Amount
SC-3720 Jon Haskins Plumbing and Heating, 27 Aug	Plumbing, second fix	Paid	£665.00
Jon Haskins Plumbing and HeatingPlumber, Bedminster. Day rate £250. Insured to May 2027. Gas Safe registered.
SC-3721 Gary Pullen Electrical, 27 Aug	Electrics, second fix	Paid	£195.00
Gary Pullen ElectricalElectrician, Kingswood. Day rate £260. Insured to Mar 2027. Domestic jobs. Part P registered.
SC-3718 Mark Dent Plastering, 25 Aug	Plastering, skim and making good	Paid	£430.00
Mark Dent PlasteringPlasterer, Brislington. Day rate £220. Insured to Feb 2027. Skim and dry-lining.
SC-3716 Jon Haskins Plumbing and Heating, 24 Aug	Plumbing, first fix	Paid	£665.00
Jon Haskins Plumbing and HeatingPlumber, Bedminster. Day rate £250. Insured to May 2027. Gas Safe registered.
SC-3717 Gary Pullen Electrical, 24 Aug	Electrics, first fix	Paid	£195.00
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-2396 issued 29 Jul	Deposit 1 line	Paid 7 Aug	£2,862.50	£3,435.00	posted
INV-2415 issued 25 Aug	Progress 1 line	Paid 10 Sep	£5,725.00	£6,870.00	posted
INV-2425 issued 7 Sep	Completion 1 line	Paid 22 Sep	£2,862.50	£3,435.00	posted