Every year there will always be small purchases.
A shovel breaks. Need a new broom. Buy a pair of pruning shears, gas can, spool of line, edger blades.
Who knows what will break or be needed next year. Though small items will be needed again. A pole saw would fit here.
I do not itemize smalls individually. Though if I spend $200 on small items this year. Not adding a 2nd truck next year. It would be safe to guess that I will spend $200 on smalls again next year. So I would divide the cost by the hours worked and add that sum to my total hourly cost.