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Egg mayo sandwich: how much it costs to make, per serve

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Two hard-boiled eggs mashed with mayonnaise, black pepper and a few salad leaves on thick white bread. One sandwich, costed from JJ Foodservice prices dated 10 October 2026.

Ingredients per serve£0.57
Sell at 68% GP · takeaway, 0% VAT£1.78 eat-in £2.13 inc 20% VAT
Premium · 75% GP · takeaway£2.28 eat-in £2.73 inc 20% VAT

The main price uses 68% GP, in line with the UK food GP benchmarks (UKHospitality × Christie & Co, 2022: 65.9–69% food GP across every segment). The 75% line is a premium price; few UK sites hold it across a whole menu. GP is worked out on the ex-VAT price.

VAT: cold food such as a sandwich or wrap sold to take away is zero-rated; eaten on your premises (including your own tables outside) it is standard-rated at 20%, and so is anything you heat before selling it. HMRC VAT Notice 709/1, section 4.1: “Cold takeaway food and drink is zero-rated, as long as it’s not of a type that’s always standard-rated” (Catering, takeaway food).

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Ingredients and cost, one serve

IngredientPack pricePack sizeUsedCost
Eggs, medium£3.4930 each2 each£0.23
Mayonnaise£15.495000 ml25 ml£0.08
Sliced white bread, thick£1.59800 g88 g£0.17
Salad leaves£7.491000 g10 g£0.07
Ground black pepper£15.991000 g0.5 g£0.01
Table salt£10.996000 g0.5 g£0.00
Total£0.57

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.

Method

  1. Boil the eggs for 9-10 minutes, cool in cold water and peel.
  2. Mash with the mayonnaise, salt and pepper.
  3. Spread on one slice, add the leaves, top with the second slice and cut.

Costing notes

The ingredients come to £0.57. A thick-sliced 800 g loaf gives about 18 slices of roughly 44 g, so two slices are 88 g. The packaging is not in this costing: a sandwich wedge or bag is a real cost for takeaway, so add a row for it in the tool.

VAT changes the price on the board here. A cold sandwich sold to take away is zero-rated; the same sandwich eaten at your tables is standard-rated at 20%. So the same 68% GP needs £1.78 to take away and £2.13 to eat in.

Where the prices came from

JJ Foodservice collection prices as shown on its public search pages on 10 October 2026 (delivery runs about £1-2 a case higher; one line JJ listed on delivery only is marked). 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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