ChefSums: Recipe Costing & GP

Brussels sprouts with bacon: how much it costs to make, per portion

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Brussels sprouts with bacon costs £0.36 a portion in ingredients (£3.65 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 £1.37 including 20% VAT (£1.14 without).

A Christmas side that sells sprouts to people who say they don't like them: frozen button sprouts finished in bacon fat and butter. Ten portions of 100 g, costed from JJ Foodservice prices read on 25 October 2026.

Ingredients per portion£0.36
Batch of 10£3.65
Lowest price · 68% GP£1.37 inc VAT (£1.14 ex)
Premium · 75% GP£1.75 inc VAT (£1.46 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
Frozen button sprouts£2.291000 g1000 g£2.29
Streaky bacon£12.492270 g200 g£1.10
Salted butter£29.995000 g40 g£0.24
Table salt£8.9912500 g5 g£0.00
Ground black pepper£22.991750 g1 g£0.01
Batch total£3.65
Per portion (÷ 10)£0.36

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£0.36
Waste allowance, 5% (trim, ends, the odd one binned)£0.02
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£0.64

At the lowest price (£1.14 ex VAT) that is 56% 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. Cook the sprouts from frozen in boiling salted water for 4 to 5 minutes, then drain well.
  2. Cut the bacon into lardons and fry until crisp.
  3. Toss the sprouts through the bacon fat with the butter and season.

Costing notes

Frozen against fresh. Frozen button sprouts arrive trimmed, so there is no prep loss. Fresh sprouts in good condition lose about 10% to trimming, and tired ones up to 30% (sprout yield).

Where the prices came from

JJ Foodservice collection prices (single-unit price, no multi-buy tiers), read on 25 October 2026. 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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