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When it comes to work for friends or relatives you have 2 choices
1. Don't do it
2. Do it for free

for jobs like the ones described, if the person getting the 'mates rates' is abled bodied, I let them do all the cutting of walls, pulling of wires (including in the roof & under the floors) & cleaning up. I do all the connecting & testing of the work. My labour rates are anything from a cup of coffee to six beers depending on the job or how hot it is. I do the parts at the price I get them from the electrical wholesalers' for (no mark-up).