ChefSums: Recipe Costing & GP

Bread sauce: how much it costs to make, per portion

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Bread sauce costs £0.13 a portion in ingredients (£1.28 for a batch of 10), from UK pack prices dated 25 October 2026. To reach 68% GP, the UK food benchmark, it needs to sell for at least £0.48 including 20% VAT (£0.40 without).

The other Christmas sauce: milk infused with onion and clove, thickened with white bread and finished with butter, cream and nutmeg. About 600 g, ten portions, costed from JJ Foodservice and Morrisons prices read on 25 October 2026.

Ingredients per portion£0.13
Batch of 10£1.28
Lowest price · 68% GP£0.48 inc VAT (£0.40 ex)
Premium · 75% GP£0.62 inc VAT (£0.51 ex)

The lowest price is the one that just reaches 68% GP, the UK food GP benchmark (UKHospitality × Christie & Co, 2022: 65.9–69% food GP across every segment). It covers the ingredients at a normal margin, not staff, rent or energy, and most cafés, pubs and takeaways charge more for simple dishes. Check what places near you charge. GP is worked out on the ex-VAT price.

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Ingredients and cost, 10 portions

IngredientPack pricePack sizeUsedCost
Whole milk£1.692000 ml600 ml£0.51
White bread (crusts off)£1.59800 g150 g£0.30
Brown onion£7.4910000 g100 g£0.07
Whole cloves (about 6)£1.0050 g1 g£0.02
Salted butter£29.995000 g30 g£0.18
Double cream£3.791000 ml50 ml£0.19
Ground nutmeg£1.0942 g0.5 g£0.01
Table salt£8.9912500 g3 g£0.00
Batch total£1.28
Per portion (÷ 10)£0.13

Cost per line is pack price × (amount used ÷ pack size), the same sum the tool runs. Change one pack price and every line that uses it moves.

What it really costs: waste and staff time

Ingredients£0.13
Waste allowance, 5% (trim, ends, the odd one binned)£0.01
Staff time: 10 min hands-on for the batch of 10 at £12.71/hr + 25% on-cost£0.26
Food, waste and staff per portion£0.40

At the lowest price (£0.40 ex VAT) that is 100% of the price, before rent, energy and everything else. Many UK sites aim to keep food plus staff (prime cost) at or under 60–65% of sales. The staff line counts hands-on prep only, not unattended cooking, and uses the April 2026 National Living Wage; put your own rate, minutes and waste in the calculator's real cost section or the prime cost calculator. Every dish side by side: the UK dish cost index.

Method

  1. Stud the halved onion with the cloves and warm it in the milk to just below the boil; leave to infuse for 20 minutes.
  2. Lift out the onion, add the torn bread and cook gently for 5 minutes, stirring, until thick.
  3. Finish with the butter, cream, nutmeg and salt. Serve about 60 g a portion.

Where the prices came from

JJ Foodservice collection prices (single-unit price, no multi-buy tiers) and Morrisons shelf prices, read on 25 October 2026. Morrisons lines are used where JJ Foodservice listed no equivalent that day; wholesale is usually lower, so treat those lines as cautious. Prices are as listed; JJ does not label VAT on most lines, and most raw food is zero-rated in the UK while alcohol and some ingredients carry standard-rate VAT. Your supplier's price is the one that matters: open the recipe and type it in.

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