Step 3. Making the wheel
Lay two pieces of 150mm x 25mm (1" x 6") board, 300mm (12") long, side by side, on a flat surface. Then glue (with exterior type glue) another two pieces on top of that, running at right angles across the first two boards. Then glue another pair on top of that, again at right angles to the layer below. In all, there will be three layers.
Hold them firmly together with clamps until the glue dries.
When the glue is dry, draw a circle with a 125mm (5") radius (see the diagram) and cut the circle out with a table scroll saw, bandsaw, or heavy duty jigsaw. Drill a 25mm (1") hole (or a hole slightly larger than the axle) through the middle of the wheel.
Step 4. The wheel and legs
Turn the barrow upside down.
Cut a piece of 25mm (1") dowel (round wood), pipe, or similar, about 225mm (9") long (the axle) and put it through the hole of the wheel.
Place the wheel and axle on top of the two support rails so that the wheel is central and straight.
Fix the wheel in place by securing the axle with saddle clips screwed to the support rails. Alternatively use U-bolts.
Finally, screw the legs to both the handles and the tray end panel [B] (refer to the picture).