ChefSums: Recipe Costing & GP

Smoked salmon starter: how much it costs to make, per portion

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Smoked salmon starter costs £1.87 a portion in ingredients (£18.72 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 £7.02 including 20% VAT (£5.85 without).

A simple festive starter that needs no cooking beyond toast: about 45 g of long-sliced smoked salmon a plate, lemon cream cheese, a lemon wedge and buttered toast. Ten plates, costed from JJ Foodservice prices read on 25 October 2026.

Ingredients per portion£1.87
Batch of 10£18.72
Lowest price · 68% GP£7.02 inc VAT (£5.85 ex)
Premium · 75% GP£8.99 inc VAT (£7.49 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
Smoked salmon, long sliced£15.99454 g454 g£15.99
Full fat cream cheese£9.991500 g150 g£1.00
Lemons (wedges)£4.9915 each2.5 each£0.83
Bread, toasted£1.59800 g320 g£0.64
Salted butter£29.995000 g40 g£0.24
Ground black pepper£22.991750 g2 g£0.03
Batch total£18.72
Per portion (÷ 10)£1.87

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£1.87
Waste allowance, 5% (trim, ends, the odd one binned)£0.09
Staff time: 15 min hands-on for the batch of 10 at £12.71/hr + 25% on-cost£0.40
Food, waste and staff per portion£2.36

At the lowest price (£5.85 ex VAT) that is 40% 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. Season the cream cheese with lemon zest and pepper.
  2. Lay about 45 g of smoked salmon on each plate with a spoon of the lemon cream cheese.
  3. Serve with a lemon wedge and buttered toast.

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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