ChefSums: Recipe Costing & GP

Cheese omelette: how much it costs to make, per serve

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Cheese omelette costs £0.82 a serve in ingredients, from UK pack prices dated 25 October 2026. To reach 68% GP, the UK food benchmark, it needs to sell for at least £3.06 including 20% VAT (£2.55 without).

A café and pub lunch standby: a three-egg omelette filled with cheddar, with a small side salad. Costed from JJ Foodservice prices read on 25 October 2026.

Ingredients per serve£0.82
Lowest price · 68% GP£3.06 inc VAT (£2.55 ex)
Premium · 75% GP£3.91 inc VAT (£3.26 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, one serve

IngredientPack pricePack sizeUsedCost
Eggs£3.7930 each3 each£0.38
Salted butter£29.995000 g10 g£0.06
Cheddar, grated£25.995000 g40 g£0.21
Iceberg lettuce£8.7910 each0.05 each£0.04
Tomato£11.996000 g60 g£0.12
Table salt£8.9912500 g0.5 g£0.00
Ground black pepper£22.991750 g0.3 g£0.00
Total£0.82

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£0.82
Waste allowance, 5% (trim, ends, the odd one binned)£0.04
Staff time: 3 min hands-on per serve at £12.71/hr + 25% on-cost£0.79
Food, waste and staff per serve£1.65

At the lowest price (£2.55 ex VAT) that is 65% 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. Beat the eggs with salt and pepper.
  2. Melt the butter in a hot pan, add the eggs and draw the edges in as they set.
  3. Scatter over the cheese while the top is still soft, fold and slide onto the plate.
  4. Serve with a small salad of lettuce and tomato.

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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