Person	Hours	Labour cost	Difference
SR Steve Rowe Lead fitter, crew A, £34/h at cost	48 h of 44.5 h estimated	£1,632 of £1,513	+£119
LD Liam Doyle Joiner, crew A, £30/h at cost	48 h of 44.5 h estimated	£1,440 of £1,335	+£105
JP Josh Penrose Apprentice joiner, crew A, £16/h at cost	40 h of 28 h estimated	£640 of £448	+£192
RF Rob Finch Decorator, £28/h at cost	8 h of 10 h estimated	£224 of £280	-£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: 11 cabinets, priced on 127 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-5307	£3,940	£4,153	£4,153	+£213
Worktops, templated and fitted Halbrook Worktops, PO-5333	£1,840	£1,885	£1,885	+£45
Plaster, board and sundries Avonmere Builders Merchants, PO-5345	£270	£284	£284	+£14
Timber, panels and fixings Kestle Timber, PO-5343	£200	£200	£200	on budget
Lighting and electrical fittings Voltmere Electrical Wholesale, PO-5346	£270	£277	£277	+£7
Splashback tiles and adhesive Brackwell Tiles, PO-5347	£280	£283	£283	+£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	£1,190	£1,190	on the agreed price
Plumbing Jon Haskins Plumbing and Heating, 2 invoices	£870	£870	on the agreed price
Plastering Mark Dent Plastering, 1 invoice	£590	£590	on the agreed price

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

Cost week by week

£13,668 spent over 3 weeks, against a £13,026 estimate

LabourMaterialsSubcontract

Week of	Hours	Labour	Materials	Subcontract	Total
8 Jun	0 h	£0	£4,153	£0	£4,153
15 Jun	112 h	£3,072	£2,929	£1,620	£7,621
22 Jun	32 h	£864	£0	£1,030	£1,894

Extras and variations · 0

Variations →

No extras on this job.

Timesheets · 144 h, £3,936 at cost

Timesheets →

Week of	Person	Hours	Cost	Status
22 Jun Tap for the days	JPJosh Penrose	8 h 1 day	£128.00 at £16/h	approved
22 Jun Tap for the days	LDLiam Doyle	8 h 1 day	£240.00 at £30/h	approved
22 Jun Tap for the days	RFRob Finch	8 h 1 day	£224.00 at £28/h	approved
22 Jun Tap for the days	SRSteve Rowe	8 h 1 day	£272.00 at £34/h	approved
15 Jun Tap for the days	JPJosh Penrose	32 h 4 days	£512.00 at £16/h	approved
15 Jun Tap for the days	LDLiam Doyle	40 h 5 days	£1,200.00 at £30/h	approved
15 Jun Tap for the days	SRSteve Rowe	40 h 5 days	£1,360.00 at £34/h	approved

Purchases · 6, £7,082

Purchases →

Order	What	Status	Net
PO-5345 Avonmere Builders Merchants, raised 12 Jun	Plaster, board and sundries	Delivered 15 Jun, billed	£283.92
PO-5346 Voltmere Electrical Wholesale, raised 12 Jun	Lighting and electrical fittings	Delivered 15 Jun, billed	£277.19
PO-5347 Brackwell Tiles, raised 12 Jun	Splashback tiles and adhesive	Delivered 17 Jun, billed	£283.30
PO-5343 Kestle Timber, raised 11 Jun	Timber, panels and fixings	Delivered 15 Jun, billed	£199.81
PO-5333 Halbrook Worktops, raised 7 Jun	Worktops, templated and fitted	Delivered 19 Jun, billed	£1,884.86
PO-5307 Wrenfold Kitchen Supply, raised 21 May	Kitchen units and doors	Delivered 12 Jun, billed	£4,153.37

Subcontractor invoices · 5, £2,650

Tap one for the subcontractor

Invoice	Work	Status	Amount
SC-3628 Gary Pullen Electrical, 22 Jun	Electrics, second fix	Paid	£595.00
Gary Pullen ElectricalElectrician, Kingswood. Day rate £260. Insured to Mar 2027. Domestic jobs. Part P registered.
SC-3629 Jon Haskins Plumbing and Heating, 22 Jun	Plumbing, second fix	Paid	£435.00
Jon Haskins Plumbing and HeatingPlumber, Bedminster. Day rate £250. Insured to May 2027. Gas Safe registered.
SC-3621 Mark Dent Plastering, 17 Jun	Plastering, skim and making good	Paid	£590.00
Mark Dent PlasteringPlasterer, Brislington. Day rate £220. Insured to Feb 2027. Skim and dry-lining.
SC-3619 Jon Haskins Plumbing and Heating, 16 Jun	Plumbing, first fix	Paid	£435.00
Jon Haskins Plumbing and HeatingPlumber, Bedminster. Day rate £250. Insured to May 2027. Gas Safe registered.
SC-3617 Gary Pullen Electrical, 15 Jun	Electrics, first fix	Paid	£595.00
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-2314 issued 5 May	Deposit 1 line	Paid 16 May	£4,300.00	£5,160.00	posted
INV-2355 issued 18 Jun	Progress 1 line	Paid 30 Jun	£8,600.00	£10,320.00	posted
INV-2367 issued 30 Jun	Completion 1 line	Paid 10 Jul	£4,300.00	£5,160.00	posted