ChefSums: Recipe Costing & GP

Shepherd's pie: how much it costs to make, per portion

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Shepherd's pie costs £1.58 a portion in ingredients (£15.82 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 £5.93 including 20% VAT (£4.94 without).

The lamb version of the pub pie: minced lamb, onion and carrot in a thickened stock under a mashed potato top. A tray of ten portions, costed from JJ Foodservice prices read on 25 October 2026. The beef version is cottage pie.

Ingredients per portion£1.58
Batch of 10£15.82
Lowest price · 68% GP£5.93 inc VAT (£4.94 ex)
Premium · 75% GP£7.59 inc VAT (£6.33 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
Minced lamb, 10% fat£16.992000 g1500 g£12.74
Brown onions£7.4910000 g400 g£0.30
Carrots£7.4910000 g400 g£0.30
Plain flour£12.9916000 g40 g£0.03
Vegetable bouillon£11.991000 g20 g£0.24
Fresh thyme£1.79100 g5 g£0.09
Potatoes£16.9925000 g2000 g£1.36
Salted butter£29.995000 g100 g£0.60
Whole milk£1.692000 ml150 ml£0.13
Table salt£8.9912500 g10 g£0.01
Ground black pepper£22.991750 g2 g£0.03
Batch total£15.82
Per portion (÷ 10)£1.58

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£1.58
Waste allowance, 5% (trim, ends, the odd one binned)£0.08
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£2.72

At the lowest price (£4.94 ex VAT) that is 55% 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. Brown the lamb mince in batches and drain off the fat.
  2. Soften the diced onion and carrot, stir in the flour, then add the mince, 600 ml stock and thyme and simmer for 40 minutes.
  3. Peel and boil the potatoes, then mash with the butter, milk and seasoning.
  4. Spread the filling in a tray, top with mash, rough up and bake at 200 °C for 25 to 30 minutes until golden.

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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