My, you're up against it compared with the previous fee. That might get him a Self Assessment Tax Return but provide next to no reassurance that the accounts are accurate.
You can't help looking at what he's done if you're extracting information for capital allowances or pension contributions but my question would be if they can prepare a good set of accounts why can't they submit a tax return.
If the work is in the cemetary they might be contractors and then the bookkeeping wouldn't be complex. In my experience the tools and materials are not a great proportion of turnover. I've charged over three times that several years ago.
