Person	Hours	Labour cost	Difference
MT Mike Tanner Lead fitter and tiler, crew B, £34/h at cost	24 h of 27 h estimated	£816 of £918	-£102
RH Ryan Hale Fitter, crew B, £30/h at cost	24 h of 23.5 h estimated	£720 of £705	+£15
CW Callum Webb Apprentice fitter, crew B, £16/h at cost	24 h of 17 h estimated	£384 of £272	+£112

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: 16 m² tiled, priced on 67.5 h. Rule of thumb: 4.2 h per m² tiled. New quotes now use the true rate →

Estimate line	Estimate	Ordered	Received	Difference
Sanitaryware and brassware Linmouth Bathroom Supply, PO-5186	£1,730	£1,841	£1,841	+£111
Wall and floor tiles, adhesive, grout Brackwell Tiles, PO-5191	£970	£1,057	£1,057	+£87
Board, tanking and sundries Avonmere Builders Merchants, PO-5192	£470	£500	£500	+£30
Lighting and extractor Voltmere Electrical Wholesale, PO-5193	£180	£191	£191	+£11
Timber and fixings Kestle Timber, PO-5190	£250	£270	£270	+£20

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
Plumbing Jon Haskins Plumbing and Heating, 2 invoices	£1,240	£1,240	on the agreed price
Electrics Gary Pullen Electrical, 2 invoices	£360	£360	on the agreed price
Plastering Mark Dent Plastering, 1 invoice	£400	£400	on the agreed price

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

Cost week by week

£7,779 spent over 2 weeks, against a £7,495 estimate

LabourMaterialsSubcontract

Week of	Hours	Labour	Materials	Subcontract	Total
23 Feb	48 h	£1,280	£3,859	£1,200	£6,339
2 Mar	24 h	£640	£0	£800	£1,440

Extras and variations · 0

Variations →

No extras on this job.

Timesheets · 72 h, £1,920 at cost

Timesheets →

Week of	Person	Hours	Cost	Status
2 Mar Tap for the days	CWCallum Webb	8 h 1 day	£128.00 at £16/h	approved from the paper sheets
2 Mar Tap for the days	MTMike Tanner	8 h 1 day	£272.00 at £34/h	approved from the paper sheets
2 Mar Tap for the days	RHRyan Hale	8 h 1 day	£240.00 at £30/h	approved from the paper sheets
23 Feb Tap for the days	CWCallum Webb	16 h 2 days	£256.00 at £16/h	approved from the paper sheets
23 Feb Tap for the days	MTMike Tanner	16 h 2 days	£544.00 at £34/h	approved from the paper sheets
23 Feb Tap for the days	RHRyan Hale	16 h 2 days	£480.00 at £30/h	approved from the paper sheets

Purchases · 5, £3,859

Purchases →

Order	What	Status	Net
PO-5192 Avonmere Builders Merchants, raised 23 Feb	Board, tanking and sundries	Delivered 26 Feb, billed	£500.09
PO-5193 Voltmere Electrical Wholesale, raised 23 Feb	Lighting and extractor	Delivered 26 Feb, billed	£190.95
PO-5190 Kestle Timber, raised 22 Feb	Timber and fixings	Delivered 26 Feb, billed	£269.82
PO-5191 Brackwell Tiles, raised 22 Feb	Wall and floor tiles, adhesive, grout	Delivered 27 Feb, billed	£1,057.33
PO-5186 Linmouth Bathroom Supply, raised 16 Feb	Sanitaryware and brassware	Delivered 25 Feb, billed	£1,840.91

Subcontractor invoices · 5, £2,000

Tap one for the subcontractor

Invoice	Work	Status	Amount
SC-3483 Jon Haskins Plumbing and Heating, 2 Mar	Plumbing, second fix	Paid	£620.00
Jon Haskins Plumbing and HeatingPlumber, Bedminster. Day rate £250. Insured to May 2027. Gas Safe registered.
SC-3484 Gary Pullen Electrical, 2 Mar	Electrics, second fix	Paid	£180.00
Gary Pullen ElectricalElectrician, Kingswood. Day rate £260. Insured to Mar 2027. Domestic jobs. Part P registered.
SC-3481 Mark Dent Plastering, 27 Feb	Plastering, skim and making good	Paid	£400.00
Mark Dent PlasteringPlasterer, Brislington. Day rate £220. Insured to Feb 2027. Skim and dry-lining.
SC-3477 Jon Haskins Plumbing and Heating, 26 Feb	Plumbing, first fix	Paid	£620.00
Jon Haskins Plumbing and HeatingPlumber, Bedminster. Day rate £250. Insured to May 2027. Gas Safe registered.
SC-3478 Gary Pullen Electrical, 26 Feb	Electrics, first fix	Paid	£180.00
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-2232 issued 26 Jan	Deposit 1 line	Paid 8 Feb	£2,437.50	£2,925.00	posted
INV-2260 issued 2 Mar	Progress 1 line	Paid 14 Mar	£4,875.00	£5,850.00	posted
INV-2267 issued 6 Mar	Completion 1 line	Paid 13 Mar	£2,437.50	£2,925.00	posted