ChefSums: Recipe Costing & GP

Sherry trifle: how much it costs to make, per portion

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Sherry trifle costs £0.81 a portion in ingredients (£8.15 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 £3.06 including 20% VAT (£2.55 without).

The Boxing Day dessert: trifle sponges soaked in cream sherry, raspberry jelly, custard and whipped cream. Ten portions from one large dish, costed from JJ Foodservice and Morrisons prices read on 25 October 2026.

Ingredients per portion£0.81
Batch of 10£8.15
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, 10 portions

IngredientPack pricePack sizeUsedCost
Trifle sponges£1.558 each8 each£1.55
Cream sherry£11.251000 ml120 ml£1.35
Raspberry jelly crystals£16.991900 g135 g£1.21
Ready-made custard£2.491000 ml1000 ml£2.49
Double cream£3.791000 ml400 ml£1.52
Caster sugar£21.4912000 g20 g£0.04
Batch total£8.15
Per portion (÷ 10)£0.81

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£0.81
Waste allowance, 5% (trim, ends, the odd one binned)£0.04
Staff time: 25 min hands-on for the batch of 10 at £12.71/hr + 25% on-cost£0.66
Food, waste and staff per portion£1.51

At the lowest price (£2.55 ex VAT) that is 59% 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. Split the sponges and lay them in a large dish; spoon over the sherry.
  2. Make up the jelly with boiling water as the pack directs, pour over the sponges and chill until set.
  3. Spread the custard over the set jelly.
  4. Whip the cream with the sugar to soft peaks, spread on top and chill. Cut into ten portions.

Costing notes

Jelly quantity. Check your crystals' make-up ratio on the pack and scale the 135 g line to set about 750 ml of jelly. Leave the sherry out and it suits children's menus and alcohol-free tables.

Where the prices came from

JJ Foodservice collection prices (single-unit price, no multi-buy tiers) and Morrisons shelf prices, read on 25 October 2026. Morrisons lines are used where JJ Foodservice listed no equivalent that day; wholesale is usually lower, so treat those lines as cautious. 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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