Person	Hours	Labour cost	Difference
SR Steve Rowe Lead fitter, crew A, £34/h at cost	64 h of 64.5 h estimated	£2,176 of £2,193	-£17
LD Liam Doyle Joiner, crew A, £30/h at cost	64 h of 64.5 h estimated	£1,920 of £1,935	-£15
JP Josh Penrose Apprentice joiner, crew A, £16/h at cost	48 h of 40.5 h estimated	£768 of £648	+£120
RF Rob Finch Decorator, £28/h at cost	16 h of 14.5 h estimated	£448 of £406	+£42

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: 16 cabinets, priced on 184 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-5365	£5,740	£5,631	£5,631	-£109
Worktops, templated and fitted Halbrook Worktops, PO-5394	£2,670	£2,742	£2,742	+£72
Plaster, board and sundries Avonmere Builders Merchants, PO-5403	£400	£411	£411	+£11
Timber, panels and fixings Kestle Timber, PO-5400	£300	£294	£294	-£6
Lighting and electrical fittings Voltmere Electrical Wholesale, PO-5404	£400	£409	£409	+£9
Splashback tiles and adhesive Brackwell Tiles, PO-5406	£390	£391	£391	+£1

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	£1,370	£1,370	on the agreed price
Plumbing Jon Haskins Plumbing and Heating, 2 invoices	£1,010	£1,010	on the agreed price
Plastering Mark Dent Plastering, 1 invoice	£670	£670	on the agreed price

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

Cost week by week

£18,240 spent over 3 weeks, against a £18,132 estimate

LabourMaterialsSubcontract

Week of	Hours	Labour	Materials	Subcontract	Total
13 Jul	0 h	£0	£5,631	£0	£5,631
20 Jul	112 h	£3,072	£1,506	£1,860	£6,438
27 Jul	80 h	£2,240	£2,742	£1,190	£6,172

Extras and variations · 0

Variations →

No extras on this job.

Timesheets · 192 h, £5,312 at cost

Timesheets →

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

Purchases · 6, £9,878

Purchases →

Order	What	Status	Net
PO-5406 Brackwell Tiles, raised 18 Jul	Splashback tiles and adhesive	Delivered 23 Jul, billed	£391.22
PO-5403 Avonmere Builders Merchants, raised 17 Jul	Plaster, board and sundries	Delivered 20 Jul, billed	£411.25
PO-5404 Voltmere Electrical Wholesale, raised 17 Jul	Lighting and electrical fittings	Delivered 20 Jul, billed	£408.83
PO-5400 Kestle Timber, raised 16 Jul	Timber, panels and fixings	Delivered 20 Jul, billed	£294.30
PO-5394 Halbrook Worktops, raised 15 Jul	Worktops, templated and fitted	Delivered 27 Jul, billed	£2,741.79
PO-5365 Wrenfold Kitchen Supply, raised 25 Jun	Kitchen units and doors	Delivered 17 Jul, billed	£5,630.79

Subcontractor invoices · 5, £3,050

Tap one for the subcontractor

Invoice	Work	Status	Amount
SC-3682 Gary Pullen Electrical, 29 Jul	Electrics, second fix	Paid	£685.00
Gary Pullen ElectricalElectrician, Kingswood. Day rate £260. Insured to Mar 2027. Domestic jobs. Part P registered.
SC-3683 Jon Haskins Plumbing and Heating, 29 Jul	Plumbing, second fix	Paid	£505.00
Jon Haskins Plumbing and HeatingPlumber, Bedminster. Day rate £250. Insured to May 2027. Gas Safe registered.
SC-3678 Mark Dent Plastering, 23 Jul	Plastering, skim and making good	Paid	£670.00
Mark Dent PlasteringPlasterer, Brislington. Day rate £220. Insured to Feb 2027. Skim and dry-lining.
SC-3672 Gary Pullen Electrical, 21 Jul	Electrics, first fix	Paid	£685.00
Gary Pullen ElectricalElectrician, Kingswood. Day rate £260. Insured to Mar 2027. Domestic jobs. Part P registered.
SC-3673 Jon Haskins Plumbing and Heating, 21 Jul	Plumbing, first fix	Paid	£505.00
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-2345 issued 8 Jun	Deposit 1 line	Paid 19 Jun	£6,112.50	£7,335.00	posted
INV-2391 issued 24 Jul	Progress 1 line	Paid 4 Aug	£12,225.00	£14,670.00	posted
INV-2402 issued 10 Aug	Completion 1 line	Paid 22 Aug	£6,112.50	£7,335.00	posted