ChefSums: Recipe Costing & GP

Vodka, lime and soda: how much it costs to make, per serve

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A UK single: 25 ml of Smirnoff Red over ice with a 200 ml bottle of soda water, a squeeze of fresh lime and a wedge. Costed from JJ Foodservice wholesale prices dated 9 October 2026. Ice is not costed.

Illustration of a vodka, lime and soda: a tall glass with ice, a lime wedge, a lime wheel on the rim and a straw
Illustration by The ChefSums team: a drawing of the dish, not a photo, and not the exact costing below.
Ingredients per serve£1.26
Lowest price · 66% GP£4.45 inc VAT (£3.71 ex)
Premium · 75% GP£6.06 inc VAT (£5.05 ex)

The lowest price is the one that just reaches 66% GP, the UK wet GP benchmark (UKHospitality × Christie & Co, 2022: 66% wet GP across the survey). 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, one serve

IngredientPack pricePack sizeUsedCost
Vodka (Smirnoff)£15.99700 ml25 ml£0.57
Soda water, 200 ml bottle£14.9924 each1 each£0.62
Limes£3.9915 each0.25 each£0.07
Total£1.26

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£1.26
Waste allowance, 5% (trim, ends, the odd one binned)£0.06
Staff time: 2 min hands-on per serve at £12.71/hr + 25% on-cost£0.53
Food, waste and staff per serve£1.85

At the lowest price (£3.71 ex VAT) that is 50% 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. Fill a highball glass with ice.
  2. Pour 25 ml of vodka through a measure.
  3. Squeeze in a lime wedge, top with soda and garnish with a second wedge.

Costing notes

With soda water in place of tonic and fresh lime, the drink cost is almost all spirit and mixer. Swapping bottled soda for a post-mix soda gun brings the mixer cost close to nothing, which is why vodka, lime and soda is one of the highest-margin spirit serves in a pub.

Remember the measure law: gin, rum, vodka and whisky have to be served in 25 ml or 35 ml measures (or multiples), and you must show which you use.

Where the prices came from

JJ Foodservice collection prices as shown on its public search pages on 9 October 2026 (delivery runs about £1-2 a case higher). A few lines JJ did not list in that day's searches reuse the dated prices already on our other starter recipes (7 September 2026, JJ Foodservice or Tesco retail, marked on each line). JJ does not label VAT on most lines: raw food is zero-rated in the UK, while soft drinks, alcohol, confectionery 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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