Person	Hours	Labour cost	Difference
SR Steve Rowe Lead fitter, crew A, £34/h at cost	64 h of 60.5 h estimated	£2,176 of £2,057	+£119
LD Liam Doyle Joiner, crew A, £30/h at cost	64 h of 60.5 h estimated	£1,920 of £1,815	+£105
JP Josh Penrose Apprentice joiner, crew A, £16/h at cost	48 h of 38 h estimated	£768 of £608	+£160
RF Rob Finch Decorator, £28/h at cost	16 h of 14 h estimated	£448 of £392	+£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: 15 cabinets, priced on 173 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-5227	£5,390	£5,244	£5,244	-£146
Worktops, templated and fitted Halbrook Worktops, PO-5252	£2,510	£2,478	£2,478	-£32
Plaster, board and sundries Avonmere Builders Merchants, PO-5254	£370	£371	£371	+£1
Timber, panels and fixings Kestle Timber, PO-5253	£280	£281	£281	+£1
Lighting and electrical fittings Voltmere Electrical Wholesale, PO-5255	£370	£368	£368	-£2
Splashback tiles and adhesive Brackwell Tiles, PO-5257	£380	£372	£372	-£8

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	£1,350	£1,350	on the agreed price
Plumbing Jon Haskins Plumbing and Heating, 2 invoices	£990	£990	on the agreed price
Plastering Mark Dent Plastering, 1 invoice	£660	£660	on the agreed price

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

Cost week by week

£17,425 spent over 3 weeks, against a £17,172 estimate

LabourMaterialsSubcontract

Week of	Hours	Labour	Materials	Subcontract	Total
6 Apr	0 h	£0	£5,244	£0	£5,244
13 Apr	112 h	£3,072	£1,392	£1,830	£6,294
20 Apr	80 h	£2,240	£2,478	£1,170	£5,888

Extras and variations · 0

Variations →

No extras on this job.

Timesheets · 192 h, £5,312 at cost

Timesheets →

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

Purchases · 6, £9,113

Purchases →

Order	What	Status	Net
PO-5257 Brackwell Tiles, raised 11 Apr	Splashback tiles and adhesive	Delivered 16 Apr, billed	£371.78
PO-5254 Avonmere Builders Merchants, raised 10 Apr	Plaster, board and sundries	Delivered 13 Apr, billed	£370.74
PO-5255 Voltmere Electrical Wholesale, raised 10 Apr	Lighting and electrical fittings	Delivered 13 Apr, billed	£367.61
PO-5253 Kestle Timber, raised 9 Apr	Timber, panels and fixings	Delivered 13 Apr, billed	£281.47
PO-5252 Halbrook Worktops, raised 8 Apr	Worktops, templated and fitted	Delivered 20 Apr, billed	£2,477.56
PO-5227 Wrenfold Kitchen Supply, raised 19 Mar	Kitchen units and doors	Delivered 10 Apr, billed	£5,243.59

Subcontractor invoices · 5, £3,000

Tap one for the subcontractor

Invoice	Work	Status	Amount
SC-3549 Gary Pullen Electrical, 22 Apr	Electrics, second fix	Paid	£675.00
Gary Pullen ElectricalElectrician, Kingswood. Day rate £260. Insured to Mar 2027. Domestic jobs. Part P registered.
SC-3550 Jon Haskins Plumbing and Heating, 22 Apr	Plumbing, second fix	Paid	£495.00
Jon Haskins Plumbing and HeatingPlumber, Bedminster. Day rate £250. Insured to May 2027. Gas Safe registered.
SC-3541 Mark Dent Plastering, 16 Apr	Plastering, skim and making good	Paid	£660.00
Mark Dent PlasteringPlasterer, Brislington. Day rate £220. Insured to Feb 2027. Skim and dry-lining.
SC-3537 Gary Pullen Electrical, 14 Apr	Electrics, first fix	Paid	£675.00
Gary Pullen ElectricalElectrician, Kingswood. Day rate £260. Insured to Mar 2027. Domestic jobs. Part P registered.
SC-3538 Jon Haskins Plumbing and Heating, 14 Apr	Plumbing, first fix	Paid	£495.00
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-2258 issued 24 Feb	Deposit 1 line	Paid 11 Mar	£5,850.00	£7,020.00	posted
INV-2300 issued 17 Apr	Progress 1 line	Paid 3 May	£11,700.00	£14,040.00	posted
INV-2308 issued 27 Apr	Completion 1 line	Paid 10 May	£5,850.00	£7,020.00	posted