Person	Hours	Labour cost	Difference
SR Steve Rowe Lead fitter, crew A, £34/h at cost	72 h of 68.5 h estimated	£2,448 of £2,329	+£119
LD Liam Doyle Joiner, crew A, £30/h at cost	72 h of 68.5 h estimated	£2,160 of £2,055	+£105
JP Josh Penrose Apprentice joiner, crew A, £16/h at cost	56 h of 43 h estimated	£896 of £688	+£208
RF Rob Finch Decorator, £28/h at cost	16 h of 15.5 h estimated	£448 of £434	+£14

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: 17 cabinets, priced on 195.5 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-5101	£6,120	£6,027	£6,027	-£93
Worktops, templated and fitted Halbrook Worktops, PO-5109	£2,850	£2,927	£2,927	+£77
Plaster, board and sundries Avonmere Builders Merchants, PO-5115	£420	£428	£428	+£8
Timber, panels and fixings Kestle Timber, PO-5110	£320	£313	£313	-£7
Lighting and electrical fittings Voltmere Electrical Wholesale, PO-5116	£420	£425	£425	+£5
Splashback tiles and adhesive Brackwell Tiles, PO-5120	£420	£423	£423	+£3

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	£1,420	£1,420	on the agreed price
Plumbing Jon Haskins Plumbing and Heating, 2 invoices	£1,040	£1,040	on the agreed price
Plastering Mark Dent Plastering, 1 invoice	£690	£690	on the agreed price

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

Cost week by week

£19,645 spent over 3 weeks, against a £19,206 estimate

LabourMaterialsSubcontract

Week of	Hours	Labour	Materials	Subcontract	Total
29 Dec 2025	0 h	£0	£6,027	£0	£6,027
5 Jan	112 h	£3,072	£1,588	£1,920	£6,580
12 Jan	104 h	£2,880	£2,927	£1,230	£7,037

Extras and variations · 1

Variations →

V-3942-1BilledPull-out bin unitCaptured by Steve on Wed 7 Jan. Approved by email 8 Jan. Billed on INV-2227.

£1,040cost £620, 12 h

Timesheets · 216 h, £5,952 at cost

Timesheets →

Week of	Person	Hours	Cost	Status
12 Jan Tap for the days	JPJosh Penrose	24 h 3 days	£384.00 at £16/h	approved from the paper sheets
12 Jan Tap for the days	LDLiam Doyle	32 h 4 days	£960.00 at £30/h	approved from the paper sheets
12 Jan Tap for the days	RFRob Finch	16 h 2 days	£448.00 at £28/h	approved from the paper sheets
12 Jan Tap for the days	SRSteve Rowe	32 h 4 days	£1,088.00 at £34/h	approved from the paper sheets
5 Jan Tap for the days	JPJosh Penrose	32 h 4 days	£512.00 at £16/h	approved from the paper sheets
5 Jan Tap for the days	LDLiam Doyle	40 h 5 days	£1,200.00 at £30/h	approved from the paper sheets
5 Jan Tap for the days	SRSteve Rowe	40 h 5 days	£1,360.00 at £34/h	approved from the paper sheets

Purchases · 6, £10,543

Purchases →

Order	What	Status	Net
PO-5120 Brackwell Tiles, raised 3 Jan	Splashback tiles and adhesive	Delivered 8 Jan, billed	£422.81
PO-5115 Avonmere Builders Merchants, raised 2 Jan	Plaster, board and sundries	Delivered 5 Jan, billed	£427.54
PO-5116 Voltmere Electrical Wholesale, raised 2 Jan	Lighting and electrical fittings	Delivered 5 Jan, billed	£425.28
PO-5109 Halbrook Worktops, raised 1 Jan	Worktops, templated and fitted	Delivered 13 Jan, billed	£2,927.45
PO-5110 Kestle Timber, raised 1 Jan	Timber, panels and fixings	Delivered 5 Jan, billed	£312.76
PO-5101 Wrenfold Kitchen Supply, raised 11 Dec 2025	Kitchen units and doors	Delivered 2 Jan, billed	£6,027.42

Subcontractor invoices · 5, £3,150

Tap one for the subcontractor

Invoice	Work	Status	Amount
SC-3413 Gary Pullen Electrical, 15 Jan	Electrics, second fix	Paid	£710.00
Gary Pullen ElectricalElectrician, Kingswood. Day rate £260. Insured to Mar 2027. Domestic jobs. Part P registered.
SC-3414 Jon Haskins Plumbing and Heating, 15 Jan	Plumbing, second fix	Paid	£520.00
Jon Haskins Plumbing and HeatingPlumber, Bedminster. Day rate £250. Insured to May 2027. Gas Safe registered.
SC-3409 Mark Dent Plastering, 8 Jan	Plastering, skim and making good	Paid	£690.00
Mark Dent PlasteringPlasterer, Brislington. Day rate £220. Insured to Feb 2027. Skim and dry-lining.
SC-3404 Gary Pullen Electrical, 6 Jan	Electrics, first fix	Paid	£710.00
Gary Pullen ElectricalElectrician, Kingswood. Day rate £260. Insured to Mar 2027. Domestic jobs. Part P registered.
SC-3405 Jon Haskins Plumbing and Heating, 6 Jan	Plumbing, first fix	Paid	£520.00
Jon Haskins Plumbing and HeatingPlumber, Bedminster. Day rate £250. Insured to May 2027. Gas Safe registered.

Invoices · posted to Xero when sent

Billing →

Invoice	Stage	Status	Net	Gross	Xero
INV-2202 issued 26 Nov 2025	Deposit 1 line	Paid 5 Dec 2025	£6,462.50	£7,755.00	posted
INV-2217 issued 12 Jan	Progress 1 line	Paid 19 Jan	£12,925.00	£15,510.00	posted
INV-2227 issued 22 Jan	Completion 2 lines, with V-3942-1	Paid 3 Feb	£7,502.50	£9,003.00	posted