Person	Hours	Labour cost	Difference
SR Steve Rowe Lead fitter, crew A, £34/h at cost	48 h of 44.5 h estimated	£1,632 of £1,513	+£119
LD Liam Doyle Joiner, crew A, £30/h at cost	48 h of 44.5 h estimated	£1,440 of £1,335	+£105
JP Josh Penrose Apprentice joiner, crew A, £16/h at cost	40 h of 28 h estimated	£640 of £448	+£192
RF Rob Finch Decorator, £28/h at cost	8 h of 10 h estimated	£224 of £280	-£56

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: 11 cabinets, priced on 127 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-5104	£3,940	£4,105	£4,105	+£165
Worktops, templated and fitted Halbrook Worktops, PO-5126	£1,840	£1,893	£1,893	+£53
Plaster, board and sundries Avonmere Builders Merchants, PO-5136	£270	£279	£279	+£9
Timber, panels and fixings Kestle Timber, PO-5133	£200	£213	£213	+£13
Lighting and electrical fittings Voltmere Electrical Wholesale, PO-5135	£270	£280	£280	+£10
Splashback tiles and adhesive Brackwell Tiles, PO-5134	£280	£285	£285	+£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
Electrics Gary Pullen Electrical, 2 invoices	£1,190	£1,190	on the agreed price
Plumbing Jon Haskins Plumbing and Heating, 2 invoices	£870	£870	on the agreed price
Plastering Mark Dent Plastering, 1 invoice	£590	£590	on the agreed price

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

Cost week by week

£13,641 spent over 3 weeks, against a £13,026 estimate

LabourMaterialsSubcontract

Week of	Hours	Labour	Materials	Subcontract	Total
12 Jan	0 h	£0	£4,105	£0	£4,105
19 Jan	112 h	£3,072	£2,949	£1,620	£7,641
26 Jan	32 h	£864	£0	£1,030	£1,894

Extras and variations · 0

Variations →

No extras on this job.

Timesheets · 144 h, £3,936 at cost

Timesheets →

Week of	Person	Hours	Cost	Status
26 Jan Tap for the days	JPJosh Penrose	8 h 1 day	£128.00 at £16/h	approved from the paper sheets
26 Jan Tap for the days	LDLiam Doyle	8 h 1 day	£240.00 at £30/h	approved from the paper sheets
26 Jan Tap for the days	RFRob Finch	8 h 1 day	£224.00 at £28/h	approved from the paper sheets
26 Jan Tap for the days	SRSteve Rowe	8 h 1 day	£272.00 at £34/h	approved from the paper sheets
19 Jan Tap for the days	JPJosh Penrose	32 h 4 days	£512.00 at £16/h	approved from the paper sheets
19 Jan Tap for the days	LDLiam Doyle	40 h 5 days	£1,200.00 at £30/h	approved from the paper sheets
19 Jan Tap for the days	SRSteve Rowe	40 h 5 days	£1,360.00 at £34/h	approved from the paper sheets

Purchases · 6, £7,055

Purchases →

Order	What	Status	Net
PO-5134 Brackwell Tiles, raised 16 Jan	Splashback tiles and adhesive	Delivered 21 Jan, billed	£284.96
PO-5135 Voltmere Electrical Wholesale, raised 16 Jan	Lighting and electrical fittings	Delivered 19 Jan, billed	£279.51
PO-5136 Avonmere Builders Merchants, raised 16 Jan	Plaster, board and sundries	Delivered 19 Jan, billed	£278.71
PO-5133 Kestle Timber, raised 15 Jan	Timber, panels and fixings	Delivered 19 Jan, billed	£213.31
PO-5126 Halbrook Worktops, raised 11 Jan	Worktops, templated and fitted	Delivered 23 Jan, billed	£1,892.88
PO-5104 Wrenfold Kitchen Supply, raised 25 Dec 2025	Kitchen units and doors	Delivered 16 Jan, billed	£4,105.36

Subcontractor invoices · 5, £2,650

Tap one for the subcontractor

Invoice	Work	Status	Amount
SC-3433 Gary Pullen Electrical, 26 Jan	Electrics, second fix	Paid	£595.00
Gary Pullen ElectricalElectrician, Kingswood. Day rate £260. Insured to Mar 2027. Domestic jobs. Part P registered.
SC-3434 Jon Haskins Plumbing and Heating, 26 Jan	Plumbing, second fix	Paid	£435.00
Jon Haskins Plumbing and HeatingPlumber, Bedminster. Day rate £250. Insured to May 2027. Gas Safe registered.
SC-3427 Mark Dent Plastering, 21 Jan	Plastering, skim and making good	Paid	£590.00
Mark Dent PlasteringPlasterer, Brislington. Day rate £220. Insured to Feb 2027. Skim and dry-lining.
SC-3424 Jon Haskins Plumbing and Heating, 20 Jan	Plumbing, first fix	Paid	£435.00
Jon Haskins Plumbing and HeatingPlumber, Bedminster. Day rate £250. Insured to May 2027. Gas Safe registered.
SC-3419 Gary Pullen Electrical, 19 Jan	Electrics, first fix	Paid	£595.00
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-2204 issued 8 Dec 2025	Deposit 1 line	Paid 14 Dec 2025	£4,375.00	£5,250.00	posted
INV-2228 issued 22 Jan	Progress 1 line	Paid 3 Feb	£8,750.00	£10,500.00	posted
INV-2237 issued 2 Feb	Completion 1 line	Paid 8 Feb	£4,375.00	£5,250.00	posted