Problem is when taking a time-start cell from a time-end and applying a rate
to the hours I get a different value from doing a simple calculation.

ie
simple calculation is
1.17 hours @ £130/hour = £152.10

Using times as
Start Cell E2 = 13:00 & Cell D2 End 14:10

Calculating as:
((E2-INT(E2))*24)-((D2-INT(D2))*24)
results as £1.17

Difference is 0.43?

I have tried other calculations e.g. hour(d2) + minute(d2)/60) etc

I am quite baffled can anyone help!

If this 1.17 is used in the calculation the result is
151.67