Insights
Practical finance insights for UK business owners.
Clear guidance on F&B profitability, cash flow, accounting and business performance. Written for operators.
How to calculate restaurant prime cost
Restaurant prime cost brings food, beverage and labour together. Here is what to include, what to watch, and how it sits on the management pack.
How restaurant owners should read management accounts
Restaurant management accounts should show food GP, beverage GP, labour, prime cost and cash — not only a year-end profit figure.
What to monitor in food and beverage GP
Food and beverage GP should be watched separately. Mix, wastage, discounts and supplier prices all move the margin for different reasons.
Restaurant labour-cost reporting
Restaurant labour-cost reporting should sit against sales, not only against last month’s wage bill. Hours, mix and overtime all belong in the picture.
Restaurant VAT: eat-in versus takeaway
Restaurant VAT often mixes eat-in, takeaway and alcohol. Making Tax Digital is simpler when those supplies are coded in the books, not reconstructed at the deadline.
How to control restaurant supplier payments
Supplier invoices, statements and payment runs should sit in one process. Changing accountant is easier when that control already exists.
Restaurant EBITDA versus cash flow
Restaurant EBITDA and cash flow are not the same. Card settlements, VAT, payroll and suppliers sit between the pack and the bank.
How to reconcile Deliveroo, Uber Eats and Just Eat
Delivery-platform reconciliation matches orders, commissions and payouts to the books so VAT and sales are not guessed at month-end.
Weekly versus monthly restaurant reporting
Weekly restaurant reporting catches labour and cash early. Monthly packs still carry GP, prime cost and actual versus budget. Most sites need both, for different jobs.
Cash-flow forecasting for hospitality businesses
Hospitality cash-flow forecasting should plot payroll, VAT, suppliers and quieter midweeks — a working view of the bank, not a guarantee.