Insights

Finance insights for owners.

Practical notes on restaurant numbers, payroll, VAT and cash — written for operators, not other accountants.

August 28, 2026

How to calculate restaurant prime cost

Restaurant prime cost brings food, drink and labour into one number operators can actually manage week by week.

August 12, 2026

Restaurant management accounts should explain what moved this month — margin, labour and cash — in plain English.

August 5, 2026

Track food GP and beverage GP separately so menu and pour problems do not hide inside one blended cost line.

July 22, 2026

Restaurant labour-cost reporting should show hours, overtime and labour % against sales while the month is still open.

July 3, 2026

Restaurant VAT and Making Tax Digital work best when returns are built from the same books you trade on every week.

May 21, 2026

A clean handover and disciplined supplier payments stop invoice piles becoming cash surprises mid-month.

March 18, 2026

Corporation tax for restaurant companies should follow the accounts — not a disconnected year-end scramble.

February 10, 2026

Reconcile Deliveroo, Uber Eats and Just Eat payouts to tickets and the bank so delivery sales do not distort GP and VAT.

January 22, 2026

Weekly restaurant reporting catches labour and GP drift early; the monthly pack still matters for decisions and filings.

January 8, 2026

Cash-flow forecasting for hospitality should include payroll, VAT, rent and supplier peaks — not only last month’s profit.