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Its taken from the valuation report.
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Builder's either underquote or there is something that pops up that you never planned for so it always good to have a buffer.
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Any builder/carpenter but a good one. Search the forum for a few names and if you have no luck then you can PM me for the details of my guy.
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As thepeoplesagent said - I would get a builder to give me a quote and add 20% on his quote.
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It sates that the roof tiles need refurbishing. Have you checked if there are any leakage issues?
BTW excellent post from thepeoplesagent.