PrepSheet

Victoria sponge: how much it costs to make, per portion

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A classic 20 cm two-layer Victoria sponge cut into 12 slices: four-egg all-in-one sponge, strawberry jam and vanilla buttercream. Costed from JJ Foodservice wholesale prices dated 9 October 2026. Vanilla extract is from our 7 September Tesco price.

Ingredients per portion£0.37
Batch of 12£4.42
Sell at 25% food cost£1.77 inc VAT (£1.47 ex)

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Ingredients and cost, 12 portions

IngredientPack pricePack sizeUsedCost
Unsalted butter£30.495000 g325 g£1.98
Caster sugar£21.4912000 g235 g£0.42
Self-raising flour£1.791500 g225 g£0.27
Eggs, medium£3.4930 each4 each£0.47
Baking powder£1.79800 g5 g£0.01
Whole milk£1.692000 ml30 ml£0.03
Vanilla extract£4.4595 ml5 ml£0.23
Strawberry jam£10.993000 g150 g£0.55
Icing sugar£6.993000 g200 g£0.47
Batch total£4.42
Per portion (÷ 12)£0.37

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. Heat the oven to 180 °C (160 °C fan) and line two 20 cm tins.
  2. Beat 225 g of the butter with 225 g of the caster sugar until pale, beat in the eggs one at a time, then fold in the flour, baking powder, milk and half the vanilla.
  3. Divide between the tins and bake for 20-25 minutes, until the sponge springs back. Cool completely.
  4. Beat the remaining 100 g of butter with the icing sugar and the rest of the vanilla. Spread one sponge with buttercream and jam, sandwich, and dust the top with the last 10 g of caster sugar.

Costing notes

Butter is the biggest line, at nearly half the cost. Supermarket packs of butter cost noticeably more per gram than a wholesale case: if you are a home baker pricing cakes to sell, use what you actually pay, then add packaging (a cake box and board run 50p to £1.50) and your time, which is usually the biggest cost of all. The cake pricing calculator in our shop does that sum.

Sold by the slice in a café, a 12-slice cake at £3.50 a slice brings in £42 against an ingredient cost of a few pounds.

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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