Person	Hours	Labour cost	Left in the estimate
MT Mike Tanner Lead fitter and tiler, crew B, £34/h at cost	24 h of 45.5 h estimated	£816 of £1,547	£731
RH Ryan Hale Fitter, crew B, £30/h at cost	24 h of 39.5 h estimated	£720 of £1,185	£465
CW Callum Webb Apprentice fitter, crew B, £16/h at cost	16 h of 28.5 h estimated	£256 of £456	£200

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: 27 m² tiled, priced on 113.5 h. Rule of thumb: 4.2 h per m² tiled. New quotes now use the true rate →

Ryan Hale was on site longer than his timesheet says

Wed 14 Oct: clocked 07:29 to 16:44, on site 8.75 h, logged 8 h

Job cost understated by £22.50

Estimate line	Estimate	Ordered	Received	Difference
Sanitaryware and brassware Linmouth Bathroom Supply, PO-5502	£2,140	£2,232	£2,232	+£92
Wall and floor tiles, adhesive, grout Brackwell Tiles, PO-5531	£1,200	£1,224	£0	+£24
Board, tanking and sundries Avonmere Builders Merchants, PO-5525	£580	£588	£588	+£8
Lighting and extractor Voltmere Electrical Wholesale, PO-5528	£220	£226	£226	+£6
Timber and fixings Kestle Timber, PO-5524	£310	£320	£320	+£10

Materials count when they are delivered and signed for on site. £1,224 is ordered and not received yet; the forecast includes it. Supplier bills post to Xero from here.

Trade	Agreed	Invoiced	Difference
Plumbing Jon Haskins Plumbing and Heating, 1 invoice	£1,430	£715	-£715 still to bill
Electrics Gary Pullen Electrical, 1 invoice	£410	£205	-£205 still to bill
Plastering Mark Dent Plastering, not invoiced yet	£460	none	to come

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

Cost week by week

£6,079 spent over 2 weeks, against a £9,938 estimate

LabourMaterialsSubcontract

Week of	Hours	Labour	Materials	Subcontract	Total
5 Oct	0 h	£0	£2,232	£0	£2,232
12 Oct	64 h	£1,792	£1,134	£920	£3,846

Extras and variations · 1

Variations →

V-4027-1Waiting for the clientBox in the boiler pipework and tile overCaptured by Mike on Tue 13 Oct. Sent 14 Oct.

£260cost £180, 4 h

Timesheets · 64 h, £1,792 at cost

Timesheets →

Week of	Person	Hours	Cost	Status
12 Oct from the clock-on: Wed 14 Oct	Ryan Hale	+0.75 h 1 days	+£22.50	added today 10:42
12 Oct Tap for the days	CWCallum Webb	16 h 2 days	£256.00 at £16/h	submitted, approve Fri
12 Oct Tap for the days	MTMike Tanner	24 h 3 days	£816.00 at £34/h	submitted, approve Fri
12 Oct Tap for the days	RHRyan Hale	24 h 3 days	£720.00 at £30/h	submitted, approve Fri

Purchases · 5, £4,591

Purchases →

Order	What	Status	Net
PO-5531 Brackwell Tiles, raised 11 Oct	Wall and floor tiles, adhesive, grout	On order, due 16 Oct	£1,224.29
PO-5525 Avonmere Builders Merchants, raised 10 Oct	Board, tanking and sundries	Delivered 13 Oct, bill to come	£587.68
PO-5528 Voltmere Electrical Wholesale, raised 10 Oct	Lighting and extractor	Delivered 13 Oct, bill to come	£226.27
PO-5524 Kestle Timber, raised 9 Oct	Timber and fixings	Delivered 13 Oct, bill to come	£320.42
PO-5502 Linmouth Bathroom Supply, raised 30 Sep	Sanitaryware and brassware	Delivered 9 Oct, bill to come	£2,232.16

Subcontractor invoices · 2, £920

Tap one for the subcontractor

Invoice	Work	Status	Amount
SC-3775 Jon Haskins Plumbing and Heating, 14 Oct	Plumbing, first fix	Approved, in Xero	£715.00
Jon Haskins Plumbing and HeatingPlumber, Bedminster. Day rate £250. Insured to May 2027. Gas Safe registered.
SC-3773 Gary Pullen Electrical, 13 Oct	Electrics, first fix	Approved, in Xero	£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-2433 issued 16 Sep	Deposit 1 line	Paid 2 Oct	£3,275.00	£3,930.00	posted
INV-2453 issued 14 Oct	Progress 1 line	Sent, due 28 Oct	£6,550.00	£7,860.00	posted