Person	Hours	Labour cost	Difference
SR Steve Rowe Lead fitter, crew A, £34/h at cost	64 h of 56.5 h estimated	£2,176 of £1,921	+£255
LD Liam Doyle Joiner, crew A, £30/h at cost	64 h of 56.5 h estimated	£1,920 of £1,695	+£225
JP Josh Penrose Apprentice joiner, crew A, £16/h at cost	48 h of 35.5 h estimated	£768 of £568	+£200
RF Rob Finch Decorator, £28/h at cost	16 h of 13 h estimated	£448 of £364	+£84

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: 14 cabinets, priced on 161.5 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-5204	£5,050	£5,116	£5,116	+£66
Worktops, templated and fitted Halbrook Worktops, PO-5231	£2,350	£2,330	£2,330	-£20
Plaster, board and sundries Avonmere Builders Merchants, PO-5233	£350	£343	£343	-£7
Timber, panels and fixings Kestle Timber, PO-5229	£260	£261	£261	+£1
Lighting and electrical fittings Voltmere Electrical Wholesale, PO-5232	£350	£356	£356	+£6
Splashback tiles and adhesive Brackwell Tiles, PO-5234	£340	£331	£331	-£9

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	£1,310	£1,411	+£101
Plumbing Jon Haskins Plumbing and Heating, 2 invoices	£960	£1,034	+£74
Plastering Mark Dent Plastering, 1 invoice	£630	£679	+£49

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

Cost week by week

£17,172 spent over 3 weeks, against a £16,148 estimate

LabourMaterialsSubcontract

Week of	Hours	Labour	Materials	Subcontract	Total
23 Mar	64 h	£1,792	£6,076	£1,222	£9,090
30 Mar	88 h	£2,432	£2,661	£679	£5,772
6 Apr	40 h	£1,088	£0	£1,222	£2,310

Extras and variations · 0

Variations →

No extras on this job.

Timesheets · 192 h, £5,312 at cost

Timesheets →

Week of	Person	Hours	Cost	Status
6 Apr Tap for the days	JPJosh Penrose	8 h 1 day	£128.00 at £16/h	approved from the paper sheets
6 Apr Tap for the days	LDLiam Doyle	8 h 1 day	£240.00 at £30/h	approved from the paper sheets
6 Apr Tap for the days	RFRob Finch	16 h 2 days	£448.00 at £28/h	approved from the paper sheets
6 Apr Tap for the days	SRSteve Rowe	8 h 1 day	£272.00 at £34/h	approved from the paper sheets
30 Mar Tap for the days	JPJosh Penrose	24 h 3 days	£384.00 at £16/h	approved from the paper sheets
30 Mar Tap for the days	LDLiam Doyle	32 h 4 days	£960.00 at £30/h	approved from the paper sheets
30 Mar Tap for the days	SRSteve Rowe	32 h 4 days	£1,088.00 at £34/h	approved from the paper sheets
23 Mar Tap for the days	JPJosh Penrose	16 h 2 days	£256.00 at £16/h	approved from the paper sheets
23 Mar Tap for the days	LDLiam Doyle	24 h 3 days	£720.00 at £30/h	approved from the paper sheets
23 Mar Tap for the days	SRSteve Rowe	24 h 3 days	£816.00 at £34/h	approved from the paper sheets

Purchases · 6, £8,737

Purchases →

Order	What	Status	Net
PO-5234 Brackwell Tiles, raised 25 Mar	Splashback tiles and adhesive	Delivered 30 Mar, billed	£330.74
PO-5232 Voltmere Electrical Wholesale, raised 22 Mar	Lighting and electrical fittings	Delivered 25 Mar, billed	£355.82
PO-5233 Avonmere Builders Merchants, raised 22 Mar	Plaster, board and sundries	Delivered 25 Mar, billed	£343.38
PO-5229 Kestle Timber, raised 21 Mar	Timber, panels and fixings	Delivered 25 Mar, billed	£260.82
PO-5231 Halbrook Worktops, raised 21 Mar	Worktops, templated and fitted	Delivered 2 Apr, billed	£2,330.25
PO-5204 Wrenfold Kitchen Supply, raised 2 Mar	Kitchen units and doors	Delivered 24 Mar, billed	£5,115.97

Subcontractor invoices · 5, £3,123

Tap one for the subcontractor

Invoice	Work	Status	Amount
SC-3527 Gary Pullen Electrical, 8 Apr	Electrics, second fix	Paid	£705.43
Gary Pullen ElectricalElectrician, Kingswood. Day rate £260. Insured to Mar 2027. Domestic jobs. Part P registered.
SC-3528 Jon Haskins Plumbing and Heating, 8 Apr	Plumbing, second fix	Paid	£516.96
Jon Haskins Plumbing and HeatingPlumber, Bedminster. Day rate £250. Insured to May 2027. Gas Safe registered.
SC-3520 Mark Dent Plastering, 30 Mar	Plastering, skim and making good	Paid	£678.51
Mark Dent PlasteringPlasterer, Brislington. Day rate £220. Insured to Feb 2027. Skim and dry-lining.
SC-3516 Gary Pullen Electrical, 26 Mar	Electrics, first fix	Paid	£705.44
Gary Pullen ElectricalElectrician, Kingswood. Day rate £260. Insured to Mar 2027. Domestic jobs. Part P registered.
SC-3517 Jon Haskins Plumbing and Heating, 26 Mar	Plumbing, first fix	Paid	£516.96
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-2246 issued 9 Feb	Deposit 1 line	Paid 14 Feb	£5,487.50	£6,585.00	posted
INV-2288 issued 1 Apr	Progress 1 line	Paid 15 Apr	£10,975.00	£13,170.00	posted
INV-2299 issued 17 Apr	Completion 1 line	Paid 29 Apr	£5,487.50	£6,585.00	posted