Person	Hours	Labour cost	Difference
SR Steve Rowe Lead fitter, crew A, £34/h at cost	40 h of 36 h estimated	£1,360 of £1,224	+£136
LD Liam Doyle Joiner, crew A, £30/h at cost	40 h of 36 h estimated	£1,200 of £1,080	+£120
JP Josh Penrose Apprentice joiner, crew A, £16/h at cost	32 h of 23 h estimated	£512 of £368	+£144
RF Rob Finch Decorator, £28/h at cost	8 h of 8.5 h estimated	£224 of £238	-£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: 9 cabinets, priced on 103.5 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-5169	£3,250	£3,292	£3,292	+£42
Worktops, templated and fitted Halbrook Worktops, PO-5189	£1,510	£1,527	£1,527	+£17
Plaster, board and sundries Avonmere Builders Merchants, PO-5202	£220	£216	£216	-£4
Timber, panels and fixings Kestle Timber, PO-5199	£170	£172	£172	+£2
Lighting and electrical fittings Voltmere Electrical Wholesale, PO-5201	£220	£215	£215	-£5
Splashback tiles and adhesive Brackwell Tiles, PO-5200	£230	£228	£228	-£2

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	£1,100	£1,100	on the agreed price
Plumbing Jon Haskins Plumbing and Heating, 2 invoices	£810	£810	on the agreed price
Plastering Mark Dent Plastering, 1 invoice	£540	£540	on the agreed price

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

Cost week by week

£11,395 spent over 2 weeks, against a £10,960 estimate

LabourMaterialsSubcontract

Week of	Hours	Labour	Materials	Subcontract	Total
2 Mar	88 h	£2,432	£5,649	£1,495	£9,576
9 Mar	32 h	£864	£0	£955	£1,819

Extras and variations · 1

Variations →

V-3957-1BilledPlinth lightingCaptured by Steve on Wed 4 Mar. Approved by email 5 Mar. Billed on INV-2274.

£710cost £435, 8.5 h

Timesheets · 120 h, £3,296 at cost

Timesheets →

Week of	Person	Hours	Cost	Status
9 Mar Tap for the days	JPJosh Penrose	8 h 1 day	£128.00 at £16/h	approved from the paper sheets
9 Mar Tap for the days	LDLiam Doyle	8 h 1 day	£240.00 at £30/h	approved from the paper sheets
9 Mar Tap for the days	RFRob Finch	8 h 1 day	£224.00 at £28/h	approved from the paper sheets
9 Mar Tap for the days	SRSteve Rowe	8 h 1 day	£272.00 at £34/h	approved from the paper sheets
2 Mar Tap for the days	JPJosh Penrose	24 h 3 days	£384.00 at £16/h	approved from the paper sheets
2 Mar Tap for the days	LDLiam Doyle	32 h 4 days	£960.00 at £30/h	approved from the paper sheets
2 Mar Tap for the days	SRSteve Rowe	32 h 4 days	£1,088.00 at £34/h	approved from the paper sheets

Purchases · 6, £5,649

Purchases →

Order	What	Status	Net
PO-5200 Brackwell Tiles, raised 28 Feb	Splashback tiles and adhesive	Delivered 5 Mar, billed	£227.72
PO-5201 Voltmere Electrical Wholesale, raised 28 Feb	Lighting and electrical fittings	Delivered 3 Mar, billed	£214.94
PO-5202 Avonmere Builders Merchants, raised 28 Feb	Plaster, board and sundries	Delivered 3 Mar, billed	£215.82
PO-5199 Kestle Timber, raised 27 Feb	Timber, panels and fixings	Delivered 3 Mar, billed	£172.03
PO-5189 Halbrook Worktops, raised 22 Feb	Worktops, templated and fitted	Delivered 6 Mar, billed	£1,526.63
PO-5169 Wrenfold Kitchen Supply, raised 8 Feb	Kitchen units and doors	Delivered 2 Mar, billed	£3,292.01

Subcontractor invoices · 5, £2,450

Tap one for the subcontractor

Invoice	Work	Status	Amount
SC-3491 Gary Pullen Electrical, 9 Mar	Electrics, second fix	Paid	£550.00
Gary Pullen ElectricalElectrician, Kingswood. Day rate £260. Insured to Mar 2027. Domestic jobs. Part P registered.
SC-3492 Jon Haskins Plumbing and Heating, 9 Mar	Plumbing, second fix	Paid	£405.00
Jon Haskins Plumbing and HeatingPlumber, Bedminster. Day rate £250. Insured to May 2027. Gas Safe registered.
SC-3488 Mark Dent Plastering, 5 Mar	Plastering, skim and making good	Paid	£540.00
Mark Dent PlasteringPlasterer, Brislington. Day rate £220. Insured to Feb 2027. Skim and dry-lining.
SC-3487 Jon Haskins Plumbing and Heating, 4 Mar	Plumbing, first fix	Paid	£405.00
Jon Haskins Plumbing and HeatingPlumber, Bedminster. Day rate £250. Insured to May 2027. Gas Safe registered.
SC-3485 Gary Pullen Electrical, 3 Mar	Electrics, first fix	Paid	£550.00
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-2225 issued 19 Jan	Deposit 1 line	Paid 24 Jan	£3,650.00	£4,380.00	posted
INV-2266 issued 6 Mar	Progress 1 line	Paid 19 Mar	£7,300.00	£8,760.00	posted
INV-2274 issued 16 Mar	Completion 2 lines, with V-3957-1	Paid 24 Mar	£4,360.00	£5,232.00	posted