Lemon and sugar pancakes: how much it costs to make, per portion
Lemon and sugar pancakes costs £0.30 a portion in ingredients (£1.19 for a batch of 4), from UK pack prices dated 25 October 2026. To reach 68% GP, the UK food benchmark, it needs to sell for at least £1.11 including 20% VAT (£0.93 without).
British-style thin pancakes with lemon and caster sugar: a basic batter makes eight, two a portion. Costed from JJ Foodservice prices read on 25 October 2026.
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, 4 portions
| Ingredient | Pack price | Pack size | Used | Cost |
|---|---|---|---|---|
| Plain flour | £12.99 | 16000 g | 120 g | £0.10 |
| Eggs | £3.79 | 30 each | 2 each | £0.25 |
| Whole milk | £1.69 | 2000 ml | 300 ml | £0.25 |
| Salted butter | £29.99 | 5000 g | 30 g | £0.18 |
| Lemon | £4.99 | 15 each | 1 each | £0.33 |
| Caster sugar | £21.49 | 12000 g | 40 g | £0.07 |
| Batch total | £1.19 | |||
| Per portion (÷ 4) | £0.30 | |||
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 | £0.30 |
| Waste allowance, 5% (trim, ends, the odd one binned) | £0.01 |
| Staff time: 10 min hands-on for the batch of 4 at £12.71/hr + 25% on-cost | £0.66 |
| Food, waste and staff per portion | £0.97 |
At the lowest price (£0.93 ex VAT) that is 105% 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
- Whisk the flour, eggs and milk to a smooth batter and rest for 20 minutes.
- Cook thin pancakes in a lightly buttered pan, about 1 minute a side; the batter makes eight.
- Serve two a portion with lemon juice and caster sugar.
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.
- Plain flour: JJ plain flour (FLO016), 16 kg, £12.99 collection — JJ Foodservice, accessed 2026-10-25
- Eggs: Medium eggs, tray of 30 (EGG024), 30, £3.79 collection — JJ Foodservice, accessed 2026-10-25
- Whole milk: Fresh whole milk (DAI005), 2 litres, £1.69 collection — JJ Foodservice, accessed 2026-10-25
- Salted butter: Lakeland salted butter, 20 x 250 g (DAI185), 5 kg, £29.99 collection — JJ Foodservice, accessed 2026-10-25
- Lemon: Fresh lemons (VEG899), 15, £4.99 collection — JJ Foodservice, accessed 2026-10-25
- Caster sugar: Tate & Lyle caster sugar, 6 x 2 kg (SPI083), 12 kg, £21.49 collection — JJ Foodservice, accessed 2026-10-25
More costed dishes: café and breakfast
- Bubble and squeak — £0.29 a portion
- Bacon roll — £0.68 a serve
- Flat white — £0.41 a serve
- Full English breakfast — £2.24 a serve