Person	Hours	Labour cost	Difference
SR Steve Rowe Lead fitter, crew A, £34/h at cost	72 h of 64.5 h estimated	£2,448 of £2,193	+£255
LD Liam Doyle Joiner, crew A, £30/h at cost	72 h of 64.5 h estimated	£2,160 of £1,935	+£225
JP Josh Penrose Apprentice joiner, crew A, £16/h at cost	56 h of 40.5 h estimated	£896 of £648	+£248
RF Rob Finch Decorator, £28/h at cost	16 h of 14.5 h estimated	£448 of £406	+£42

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: 16 cabinets, priced on 184 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-5123	£5,740	£5,832	£5,832	+£92
Worktops, templated and fitted Halbrook Worktops, PO-5158	£2,670	£2,726	£2,726	+£56
Plaster, board and sundries Avonmere Builders Merchants, PO-5155	£400	£401	£401	+£1
Timber, panels and fixings Kestle Timber, PO-5151	£300	£300	£300	on budget
Lighting and electrical fittings Voltmere Electrical Wholesale, PO-5156	£400	£405	£405	+£5
Splashback tiles and adhesive Brackwell Tiles, PO-5159	£390	£393	£393	+£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	£1,370	£1,370	on the agreed price
Plumbing Jon Haskins Plumbing and Heating, 2 invoices	£1,010	£1,010	on the agreed price
Plastering Mark Dent Plastering, 1 invoice	£670	£670	on the agreed price

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

Cost week by week

£19,059 spent over 3 weeks, against a £18,132 estimate

LabourMaterialsSubcontract

Week of	Hours	Labour	Materials	Subcontract	Total
26 Jan	24 h	£640	£6,938	£0	£7,578
2 Feb	112 h	£3,072	£393	£1,860	£5,325
9 Feb	80 h	£2,240	£2,726	£1,190	£6,156

Extras and variations · 0

Variations →

No extras on this job.

Timesheets · 216 h, £5,952 at cost

Timesheets →

Week of	Person	Hours	Cost	Status
9 Feb Tap for the days	JPJosh Penrose	16 h 2 days	£256.00 at £16/h	approved from the paper sheets
9 Feb Tap for the days	LDLiam Doyle	24 h 3 days	£720.00 at £30/h	approved from the paper sheets
9 Feb Tap for the days	RFRob Finch	16 h 2 days	£448.00 at £28/h	approved from the paper sheets
9 Feb Tap for the days	SRSteve Rowe	24 h 3 days	£816.00 at £34/h	approved from the paper sheets
2 Feb Tap for the days	JPJosh Penrose	32 h 4 days	£512.00 at £16/h	approved from the paper sheets
2 Feb Tap for the days	LDLiam Doyle	40 h 5 days	£1,200.00 at £30/h	approved from the paper sheets
2 Feb Tap for the days	SRSteve Rowe	40 h 5 days	£1,360.00 at £34/h	approved from the paper sheets
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	SRSteve Rowe	8 h 1 day	£272.00 at £34/h	approved from the paper sheets

Purchases · 6, £10,057

Purchases →

Order	What	Status	Net
PO-5159 Brackwell Tiles, raised 30 Jan	Splashback tiles and adhesive	Delivered 4 Feb, billed	£392.66
PO-5158 Halbrook Worktops, raised 28 Jan	Worktops, templated and fitted	Delivered 9 Feb, billed	£2,725.96
PO-5155 Avonmere Builders Merchants, raised 27 Jan	Plaster, board and sundries	Delivered 30 Jan, billed	£400.85
PO-5156 Voltmere Electrical Wholesale, raised 27 Jan	Lighting and electrical fittings	Delivered 30 Jan, billed	£404.88
PO-5151 Kestle Timber, raised 26 Jan	Timber, panels and fixings	Delivered 30 Jan, billed	£300.43
PO-5123 Wrenfold Kitchen Supply, raised 7 Jan	Kitchen units and doors	Delivered 29 Jan, billed	£5,831.90

Subcontractor invoices · 5, £3,050

Tap one for the subcontractor

Invoice	Work	Status	Amount
SC-3457 Gary Pullen Electrical, 11 Feb	Electrics, second fix	Paid	£685.00
Gary Pullen ElectricalElectrician, Kingswood. Day rate £260. Insured to Mar 2027. Domestic jobs. Part P registered.
SC-3458 Jon Haskins Plumbing and Heating, 11 Feb	Plumbing, second fix	Paid	£505.00
Jon Haskins Plumbing and HeatingPlumber, Bedminster. Day rate £250. Insured to May 2027. Gas Safe registered.
SC-3450 Mark Dent Plastering, 4 Feb	Plastering, skim and making good	Paid	£670.00
Mark Dent PlasteringPlasterer, Brislington. Day rate £220. Insured to Feb 2027. Skim and dry-lining.
SC-3442 Gary Pullen Electrical, 2 Feb	Electrics, first fix	Paid	£685.00
Gary Pullen ElectricalElectrician, Kingswood. Day rate £260. Insured to Mar 2027. Domestic jobs. Part P registered.
SC-3443 Jon Haskins Plumbing and Heating, 2 Feb	Plumbing, first fix	Paid	£505.00
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-2205 issued 15 Dec 2025	Deposit 1 line	Paid 25 Dec 2025	£6,162.50	£7,395.00	posted
INV-2241 issued 5 Feb	Progress 1 line	Paid 18 Feb	£12,325.00	£14,790.00	posted
INV-2254 issued 20 Feb	Completion 1 line	Paid 4 Mar	£6,162.50	£7,395.00	posted