ChefSums: Recipe Costing & GP

Fish and chips: how much it costs to make, per portion

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Beer-battered cod loin, chips fried twice, peas and a wedge of lemon. Ten portions costed from wholesale case prices dated 7 September 2026, with the fish on its own line so you can watch it.

Battered fish and chips on a plate
Photo: Fish and chips blackpool by Matthias Meckel, CC BY-SA 4.0, via Wikimedia Commons; cropped and resized. A licensed photo of the dish, not the exact costing below.
Ingredients per portion£4.04
Batch of 10£40.43
Menu price · ChefSums' sample pub menu£13.50 inc VAT (£11.25 ex) · 64% GP
Lowest price · 68% GP£15.16 inc VAT (£12.63 ex)

The menu price is the one ChefSums uses for this dish on its sample pub menu, a realistic UK menu price (also on the takeaway menu £10.50). 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
Cod loin, skinless (180-200 g)£32.9910 each10 each£32.99
Plain flour£12.4916000 g500 g£0.39
Cornflour£8.493000 g100 g£0.28
Lager (batter)£25.997920 ml600 ml£1.97
Bicarbonate of soda£1.991000 g10 g£0.02
Potatoes (chipping)£15.4925000 g3704 g£2.29
Vegetable oil£8.505000 ml500 ml£0.85
Frozen peas£5.292500 g500 g£1.06
Lemons£9.996000 g300 g£0.50
Malt vinegar£7.4910000 ml100 ml£0.07
Batch total£40.43
Per portion (÷ 10)£4.04

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£4.04
Waste allowance, 5% (trim, ends, the odd one binned)£0.20
Staff time: 40 min hands-on for the batch of 10 at £12.71/hr + 25% on-cost£1.06
Food, waste and staff per portion£5.30

At the sample pub menu price (£11.25 ex VAT) that is 47% 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. Chip the potatoes at 12-14 mm, rinse the starch off, blanch at 140 °C (285 °F) until tender and pale; drain and chill.
  2. Whisk the flour, cornflour and bicarbonate with the cold lager to a batter that coats the back of a spoon; keep it cold and use it within the hour.
  3. Dust each cod loin in flour, drag through the batter and lower away from you into oil at 180 °C (355 °F). Fry 6-8 minutes, turning once, to a deep gold and a core of 63 °C (145 °F) or above.
  4. Finish the chips at 180 °C (355 °F) until crisp; salt.
  5. Simmer the peas until soft, crush with a little butter and season. Serve with a lemon wedge and malt vinegar.

Costing notes

The fish is more than four-fifths of the plate: at £3.30 a loin, nothing else matters until that line is right. The case price is for frozen IQF loins; fresh cod is dearer and yields less. Oil is 50 ml a portion, a share of the fryer's life. Lager is costed by the millilitre from a 24-pack; a keg or a cheaper batter beer changes that line.

Prep loss is costed in: each fresh vegetable line is the weight you buy, not the prepared weight that goes in the pan. Potatoes: 3,000 g peeled is 3,704 g as bought at 81% (potato yield).

Where the prices came from

JJ Foodservice collection prices as shown on its public search pages on 7 September 2026 (delivery prices run about £1-2 a case higher). The site does not label VAT on most lines: raw food is zero-rated in the UK, while oil, vanilla and alcohol carry standard-rate VAT. Where JJ had no line that day, a Tesco retail price is used and marked. Your supplier's price is the one that matters: open the recipe and type it in.

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