środa, 11 kwietnia 2012

Catering – Hot Takeaway Food and “Premises”

The changes announced to the VAT treatment of certain food items in last week’s Budget confirm that HMRC are now seeking to extend standard rating to food provided in the course of catering to the customer. This is in two situations:

 - where food is sold at above ambient air temperature; and,
 - where food is sold to be consumed in areas set aside for this, whether the seating/eating areas are provided solely by the producer of that food or if shared with customers of other food suppliers.

The reason for these proposed changes is stated to be due to a number of mainly successful challenges by businesses which would otherwise have to charge VAT on their sales of “hot takeaway food” or on food consumed outside their premises.

“Hot Food”
In particular, bakeries and supermarket outlets have been able to zero-rate their sales of products such as hot pies, hot meat products, toasted sandwiches, etc. This was primarily due to interpretation of the current VAT legislation, where food had been heated “for the purposes of enabling it to be consumed at a temperature above the ambient air temperature”. Many businesses successfully argued that the prime purpose of the heating was not for the food to be consumed at a particular temperature, but rather to comply with health and safety regulations and/or for appearance enhancement purposes.

Certain detrimental socio-economic effects are likely to be seen as a result of this change. These include:

- The imposition of VAT on certain basic foodstuffs at a time when retail prices are rising faster than average incomes.
- Increasing pressure on food producers by retailers who cannot pass on the (full) 20% increase to their customers and will be looking for considerable price reductions from their suppliers. This may cause businesses to fold as they will no longer be able to make a sufficient margin to survive.
- Encouraging businesses to keep the “ambient air temperature” of their outlets higher so that the temperature of “freshly baked food” is the same as or less than this.

The question arises as to how will HMRC define “freshly baked” bread? Would this include products requiring “bake off” by the retailer, as happens in many supermarket outlets currently, and flatbreads and similar staple bread items baked or otherwise created from a heating process pre-sale?

“Premises”
The definition of “premises” has also been clarified by HMRC. Currently, food (hot or cold) consumed on the premises on which it has been supplied is treated as being supplied in the course of catering and thus standard rated. However, the new definition includes food consumed in “any area set aside for the consumption of food by that supplier’s customers”, even if other suppliers’ customers can also use the area. This will cover food courts, tables and chairs outside restaurants and cafes, areas set aside for eating in airports, ports, railway stations, motorway service stations, theme parks, shopping centres, etc.

We ask:
- Would there again be a differential VAT treatment where there are public seating areas, e.g. wooden benches for the purpose of seating- rather than for the consumption of food – located closer to the retail outlet than any area designated for eating?
- How can the staff at such outlets easily identify where the customer will go to consume the items purchased, and thus the correct VAT treatment, once the customers have left the premises? It might be nearer (and cheaper!) for customers to return to their place of work to consume the food, e.g. an office located next to a sandwich shop, rather than to sit in a “general” eating area which may be some distance further.
- Will the term “premises” include the whole of an airport or theme park?
- Will HMRC introduce a “distance test” to determine how far a consumer must take their food purchases to have them treated outside the confines of “supplied in the course of catering”?

We await the outcome of the consultation process on this with interest.  In the meantime, if you would like to discuss this further, please contact Marianne Hawksworth on 01962 735350.

http://www.thevatconsultancy.com/blog/tag/vat-on-food/

Food - HMRC

Food

HMRC Reference:Notice 701/14 (October 2011) View Change History
 

Contents

Foreword
1. Introduction
1.1 What is this notice about?
1.2 Who should read this notice?
1.3 What law does this notice cover?
The VAT Act 1994 of which:
2. General VAT liability rules
2.1 Food supplied in the course of catering
2.2 Food not supplied in the course of catering
2.3 What does ‘food of a kind used for human consumption’ mean?
2.4 Food processing services
3. General food products
3.1 Basic foodstuffs
3.2 Ingredients and additives used in home cooking and baking
3.3 Processed foods
3.4 Bakery products
3.5 Ice cream and similar frozen products
3.6 Confectionery
3.7 Drinks
3.8 Savoury snacks
4. Specialised products
4.1 General
4.2 Food supplements
4.3 Invalid foods
4.4 Diabetic and hypoallergenic products
4.5 Slimmers’ foods
4.6 Sports products
4.7 Food and drink for religious and sacramental use
5. Products used in commercial food manufacture
5.1 Introduction
5.2 Ingredients
5.3 Additives
6. Mixed supplies: mixtures, promotional linked items and packaging
6.1 Mixed supplies, including linked goods
6.2 Mixtures and assortments
6.3 Food packaging
Your rights and obligations
Do you have any comments?
Putting things right
How we use your information

You can zero-rate all supplies of unprocessed foodstuffs such as:
  • raw meat and fish;
  • vegetables and fruit;
  • cereals, nuts and pulses; and
  • culinary herbs,
whether you supply them direct to the public or for use as ingredients in the manufacture of processed foods, provided they are fit for human consumption.


Rates of VAT on different goods and services

If you're registered for VAT and you make VAT taxable supplies you'll have to charge VAT on them. Normally you charge VAT at the standard rate, unless the goods or services you are selling, and the circumstances in which you're selling them, mean you are allowed to charge a different rate.
There are different rates of VAT, depending on the type of goods or services your business provides. At the moment there are three different rates. They are:
  • standard rate - 20 per cent
  • reduced rate - 5 per cent
  • zero rate - 0 per cent
There are also some goods and services that are:
  • exempt - so no VAT is charged on them
  • outside the scope of the UK VAT system altogether
This guide lists certain goods and services that are reduced-rated, zero-rated, exempt or outside the scope of VAT. It's not a complete list and there may be conditions that must be met before a reduced rate can apply or before it can be accepted as exempt or outside the scope of VAT. Please see the 'More information' sections for further details.
On this page:

Different goods and services - and their VAT rate

The following sections list different goods and services that are reduced-rated, zero-rated, exempt or outside the scope of VAT. These rates may only apply if certain conditions are met, or in particular circumstances, depending on some or all of the following:
  • who's providing them or buying them
  • where they're provided
  • how they're presented for sale
  • the precise nature of the goods or services
  • whether you obtain the necessary evidence
  • whether you keep the right records
  • whether they are provided with other goods and services
Other conditions may also apply.
Before using anything other than the standard rate you should study the technical documentation carefully to find out what rate of VAT applies in any particular set of circumstances.
If you need more help with deciding on the right rate of VAT to charge you can contact HM Revenue & Customs (HMRC) for advice.
Contact HMRC to check the VAT rate is right
There are also specific VAT rules that apply to certain trades that affect how you account for VAT, and how much VAT you must pay and can reclaim.
Find out more about special VAT rules for different trade sectors
Find out more about different VAT rates

Food and drink, animals, animal feed, plants and seeds

Food and drink for human consumption is, in general, zero-rated but many items are standard-rated, including alcoholic drinks, confectionery, crisps and savoury snacks, supplies of food made in the course of catering including hot takeaways, ice cream, soft drinks and mineral water.
Because certain food and drink is zero-rated, so too are certain animals and animal feeds, and plants and seeds - if the animal or plant in question produces food that is normally used for human consumption.
More about food and drink in VAT Notice 701/14
More about animals and animal feed in VAT Notice 701/15
More about plants and seeds in VAT Notice 701/38

International trade

Goods exported outside the EU or sent to someone registered in another EU country are zero-rated, subject to conditions.
More about VAT on goods sent overseas




---

http://www.hmrc.gov.uk/vat/forms-rates/rates/goods-services.htm




wtorek, 10 kwietnia 2012

What is an A3 license?

Class A3. Food and drink
Use for the sale of food or drink for consumption on the premises or of hot food for consumption off the premises.

Official Classification of Types of Property Usage in the UK

rightmove.co.uk

Welcome to Rightmove.co.uk, the UK's number one property website. Rightmove aims to be the first port of call for people looking for commercial property to let. We work hard to be the leading property search directory featuring an extensive range of commercial properties to let across the UK. At Rightmove.co.uk, we offer a convenient, easy and effective way for people looking to rent a commercial property to locate what they're looking for - fast. We take the hassle out of hunting for commercial property to let.

http://www.rightmove.co.uk/

poniedziałek, 9 kwietnia 2012

Commercial Property in the UK

Looking to Buy or Lease a Commercial Property in the UK?

Search our database of 1000’s of Commercial Property and Businesses for Sale listings from Agents all around the UK! Find your next Commercial Property or Business for sale with ease!

Commercial Property Register

The Commercial Property Register website is the essential guide to business property to buy and for rent in the UK.

Start your own: Catering business

Start your own: Catering business

Reap some culinary rewards with guide to the catering business

 



What is it?
We’ve all been to wedding receptions, business meetings or hospitality events, and the one thing they have in common, apart from the buzz of small talk, is the array of food that always accompanies them.
While most people will simply ponder the varying culinary standards on offer, the more entrepreneurial of you may have wondered what business opportunities lie beneath the silver serving trays.
The catering at these events is more often than not provided by outside caterers. The catering company usually prepares the food at its premises and delivers it to the event when needed. An outside caterer will sometimes also provide drinks, crockery, cutlery and glassware, decorations and serving staff.
Broadly speaking there tends to be two sizes of company involved in catering in the UK, according to Miles Quest of the British Hospitality Association (BHA).
“There are some big contractors who deal with the major events, such as Ascot for example. But locally, you have a whole string of independent caterers who serve the local market.”
As an independent there are two main sectors you can target – private and corporate events. The former category will consist of family occasions such as weddings, birthday parties, dinner parties and funerals. Whereas serving the corporate world you would be more likely to provide food for business breakfasts, business lunches, board meetings and evening receptions. Some caterers specialise in one or the other, while others try to cover both.

Who is it suited to?
You might think that preparing a few sandwiches for a business meeting is a job pretty much anyone could do. Don’t be fooled, however. There’s a lot more to outside catering than meets the eye, and if you’re going to make a success of the business, you’ll need some fairly specialised skills.
Rather unsurprisingly, knowledge of food has always been a major requirement. However, recent trends mean that this is now more important than ever.
Firstly, customers’ tastes are becoming more sophisticated, due largely to the increasing availability of different types of food and the education of British palates by the media. Consequently, your offerings may need to be more imaginative than the stereotypical cheese and pickle sandwiches that come to mind when you think of conferences and business gatherings.
The taste factor of your meals is not your only concern, however. No one that works with food will forget the BSE scares surrounding British meat, or the more recent concerns over genetically modified food, so it's increasingly more important to offer food that is good quality, fresh, and hygienically prepared.
Producing tasty and healthy meals quickly for groups of 200 people is no walk in the park. Even if your business is big enough to have a head chef to deal with the food preparation, having your own catering knowledge will still be crucial. Hugh Walker, owner of The Factory House corporate catering company in London explains.
“It would be madness to try and get involved in this industry without knowing about food. I’ve seen it happen in restaurants, where people have set up with no food experience, and the head chef has ended up ruling the roost. This can be a disaster.”
Catering expertise will not only enable you to produce the right meals for your clients; it will also be essential for the business end of your enterprise. Anyone working in the industry will tell you that the key to success in outside catering is controlling costs.
“As with any other business, it all comes down to cost. So if you have no experience in food operation, you won’t know what costs are possible,” explains Walker.
Catering is a competitive market and how you price your service could be the difference between success and failure. “Catering is about cost control as much as it is about cooking. You can easily waste money if you over order on food. You need to be pretty astute with figures,” says Quest.
You also need to be very well organised in order to run the operational side of your business, explains Walker. “You are dealing with a high number of staff and a perishable product. Controls and routines have to be stringent. It can be quite a bureaucracy.”
If you lack the necessary experience, consider taking some courses. Walker completed a degree in Catering Systems, which taught food technology, but also management, accounts and how to set up catering systems. If you don’t have the time or money to do a degree, there are a range of Catering Hospitality NVQ’s/SVQs available. At the very least, you should get some managerial experience in a catering business for an insight into how it all works.
Finally, this is not a nine-to-five job. Sue Roberts of Topline Catering explains, “Catering is unsocial since you’re inevitably working when everyone else is partying. We do a lot of unsociable hours over the summer and work a lot of hours in the week.” It is important to bear this in mind when considering if catering is for you.

Rules and regulations
The fact that you’re dealing with food and potentially employing a high number of staff not only means that you have to organise everything extremely rigorously, you will also have to deal with an array of rules and regulations.
Firstly, any business dealing with food is heavily regulated by Regulation (EC) No. 852/2004 on the hygiene of foodstuffs and the Food Hygiene Regulations 2006, which replaced the Food Safety Regulations 1995. This regulation applies to England but there are equivalent regulations for Scotland, Wales and Northern Ireland. There is little difference between this and the 1995 law but the main change is that you must now put food safety management procedures in place, and keep up-to-date records of these. 
More on these regulations can be found in a booklet entitled 'Food hygiene - a guide for businesses' published by the Food Standards Agency.
You are also required to register your premises with the environmental health service at your local authority at least 28 days before opening – this is still applicable even if you are using your own kitchen at home. If you use more than one premises you will have to register them all.
If you are planning to sell or supply alcohol you will need to apply for a licence from your local authority.
Rules governing any business that prepares food include:

The business premises:
Should be clean and in good repair, with adequate drinking water, pest control, lighting, ventilation, lavatory, hand washing and drainage facilities.

The room in which food is prepared:
Should have surfaces that are easy to clean and disinfect (including wall, floor and tabletop surfaces) and should have adequate facilities for washing food and equipment, storing food and removing waste.

The food handlers: Should wear clean clothes and observe good personal hygiene. They should not smoke when preparing food and should be trained in all areas of food hygiene.

Equipment, containers and vehicles used to transport food:
Should be designed so that they can be easily cleaned and kept in good state of hygiene. Vans will often need to be refrigerated if transporting cooked food.

Food storage: Food and food waste should be immediately cleared from surfaces and stored in a closed-lid container. Temperature controls apply to dairy products, cooked products and prepared ready-to-eat uncooked food. Although there is some flexibility, these foods will generally have to be stored at below 8°C, so many caterers have to use refrigerated vehicles.
Food hygiene law is rigorous and anyone setting up in business in catering will have to think very carefully about where they set up and what equipment they buy. Remember that environmental health officers make regular inspections of food businesses and have the power of closure if they think you are not up to scratch.
Roberts remembers, “When we moved into premises, we got the Environmental Health Service (EHS) in at the start and said “What do you want us to do here”. Like everyone, we still get regular visits from the EHS, but it was useful to get them in from the start.”
The other area of red tape that will affect your catering businesses comes from the fact that you may employ a large number of staff, especially if you serve the food as well as simply deliver it.
This means becoming familiar with the raft of employment regulations covering the recruitment process, pay, leave, discipline and dismissal, as well administrating payments through the payroll and setting up a stakeholder pension if necessary.


Market research
So you’ve decided that the business is for you and that you’ve got the skills to succeed; it’s time to think about what sort of catering business to start. The key to finding a successful formula for any business is good research, but this is especially important in the fiercely competitive world of catering. You will need to focus closely on who your customers are, what they want, and what you can offer that no-one else can – your unique selling point.
As already mentioned, your possible client base will be business or private – although you may target both. Serving the business sector will predominantly involve lunches for business meetings and training courses (cold sandwiches and other pre-cooked snacks), but may extend to business breakfasts and evening receptions, which may involve providing drinks and servers as well.
The major advantage with corporate clients is the opportunity for repeat business. Businesses like having a regular supplier, so if you provide a good service at a good price and you’re reliable, you’ll become invaluable to them. They will remember you and call you whenever they need some catering.
The food you serve to this sector will need to be good quality and freshly prepared, but since you will be preparing it at short notice, many times to several different businesses over the week, the gastronomic qualities of the food will not be the main concern. Your organisational skills may be more important than culinary expertise in this sector.
Alternatively, you could aim your catering service at the private sector. Predominately this will be catering for large family occasions such as weddings, funerals and birthday parties. To run this type of business will require good culinary skills, since the quality and range of your menu will be a major selling point, and you will have to be flexible enough to cater for any special requests from clients for their big day.
Think about offering extra services in order to stand out in the highly competitive private market. If you can save your clients time, effort and money by providing crockery and cutlery, servers, decorations and marquee hire for example, you’ll attract business much more quickly.
If you don’t want to focus on weddings, you can find a niche through specialising in a certain type of cuisine, offering theme events such as Mexican nights or hog roasts, or gourmet cuisine for dinner parties.

How much does it cost?
Once you’ve got your killer business plan together, you’ll need to get funding in order to set up. Before you approach the bank, however, you’ll need to work out how much it will cost.
The major factor that will influence set-up costs is whether you start up at home or rent premises. Setting up at home will save on rent and equipment, although the alterations you may need to make to your kitchen in order to comply with food hygiene regulations mean that this is not the budget option it once was.
Even to run the most basic catering business you will need:
  • Two ovens (£1000 each)
  • Fridge/freezer (£900-£1200)
  • A vegetable preparation unit (£700-£2000)
  • Commercial microwave (£900)
  • Pots, pans, knives and other kitchen equipment (£1000)
  • Refrigerated van (£14,000)
You should also have a supply of crockery, cutlery, china and glassware that you can hire out to clients. You will need some working capital to begin with although, since this is a cash business, cash flow shouldn’t be a problem once you get going.
“You don’t need a huge capital expenditure to start up,” explains Quest. “You probably need up to £25,000 for all the equipment. Also, you may need to buy crockery, cutlery etc. which can be a significant expense.”
So you are looking at between £20,000-£50,000 to start up, depending on the size of business and whether you are starting up at home or moving into premises.

How much can you earn?

The catering business is not a sure-fire route to riches. Many people do it for the love of working with food and the satisfaction of helping people as they organise their special day. Therefore, it might be worth starting it off as a part-time business to supplement your usual income, until the business has developed enough to support itself. Most of the caterers we spoke said it takes at least a couple of years before you are earning enough to live on.
It won’t be until you have a large operation that you start bringing in good money. Perhaps the best way of growing a catering business is by concentrating on the corporate market until you have established yourself as the preferred supplier to a large client base of businesses. Competition is fierce in this area, however, and you’ll have to work extremely hard to make an impact.
Established caterers in the private sector often diversify to increase their revenue streams, offering equipment hire (catering equipment, marquee hire etc.) for example.
Roberts started Topline Catering from her home in Bristol as a part-time business. The business has grown gradually over 20 years, moving from sandwich delivery to business lunches, and finally to corporate and private events for anything up to 1000 guests. From first-day takings of £13, the business now turns over £300,000 a year.
It obviously several years to build up to this size, but a small yet successful business could nevertheless turn over £100,000 and earn a net profit of £40,000.
Tips for success
Get your name known: In this crowded market advertising is crucial. Get your name listed in the Yellow Pages and use every space on your vans and food packaging to promote your business. Consider buying space in suitable magazines (wedding magazines) and network local businesses.
Maintain a high standard: Consistency is the key in this business. Do a good job and your clients will come back for more. Let them down and they will switch to one of the hundreds of other catering companies out there.
Encourage word of mouth: The best way to get business is through personal recommendation. This will come naturally if you do a good job, but also ask clients for feedback and leave your business card at events when appropriate.
Reassure potential clients: A wedding is the most important occasion a family will have to organise, and the organiser will feel more confident in using you if you can produce a portfolio of satisfied customers to testify to your service.
Focus on your market: Different types of event require a different service. If you can focus on a particular sector, such as weddings or business lunches, and specialise in being the best in that sector, you’ll have a good chance of success.

Useful contacts
British Hospitality Association
Tel: 0845 800 7744
www.bha.org.uk

Catering Equipment Suppliers' Association
Tel: 020 7793 3030
www.cesa.org.uk
Food Standards Agency
Tel: 020 7276 8829
www.food.gov.uk

 

Start your own: Sandwich shop

Start your own: Sandwich shop

Want to make a living selling sandwiches? Read our guide for a slice of the action

 


We give you the low-down on the sandwich shop industry to help you make a fat wedge through selling one of the nation's most popular snacks.

The industry
Ever since 1762, when the Earl of Sandwich famously demanded that his food be placed between slices of bread so that he could continue his card game, the simple delight of the sandwich has been appreciated.
The sandwich industry is estimated to be worth £2.8bn, and it is estimated that over 60% of us buy a sandwich at least once a year.
However, the industry is fiercely competitive, and if you open your own shop you will be competing against supermarkets, workplace canteens, cafes, bakers and, of course, other sandwich shops.

What is a sandwich shop?
Sandwiches are only a small part of what is sold in a sandwich shop. Your customers will also want other breadstuffs such as rolls, baguettes and ciabatta, as well as extras like drinks, soups, crisps and chocolates. Some ‘sandwich shops’ provide pastries and other hot foods, but we shall steer clear of the café world and remain focused on the sandwich.
You have the option of buying in pre-packed sandwiches, or making your own on site. By making your own you have greater creative input and have the benefit of being able to advertise your goods as being ‘freshly made’. But it takes more work and time and you have to make sure that your recipes work.
Over the last few years there have been a lot of changes in the world of convenience food and there are now many specialist sandwich makers on the market. Some of the early sandwich specialists, such as Subway, O’Briens and Pret a Manger, are now market leaders; Pret’s turnover now exceeds £327m.
McDonalds, once the number one force in the fast-food industry, has also added sandwiches to the menu in a bid to keep up with the fast-changing market, and coffee hourses such as Starbucks and Coffee Republic have added sandwiches to their repertoire.
There are many big names to compete against, and while this may be daunting you would be well advised to find out how and why they have been successful.

Who is suited to it?
Anyone thinking of going into this business should enjoy meeting the general public. Each day you will be standing behind the counter face to face with the general public, listening to their wants, demands, suggestions, general conversation and, from time to time, their complaints (fair or otherwise). If this puts a shiver down your spine then it is likely that the sandwich business is not for you.
You should also have a passion for food as there is little point making a business out of something that you don’t care about.
Phil Brown, founder of Philpotts sandwiches, said: “You shouldn’t go into this type of business just to make money.
“You should do it because you can do it better than other people are currently doing it.”
 
How do I find my niche?
If you want to find a niche in the marketplace, visit similar venues and consider what you do and don’t like about their business.
You should find things you admire as well as things you cannot stand. If you are lucky and observant enough, you might spot a gap in the market which you can exploit.
Brown explains that the sandwich business has got a lot tougher since he began in the mid 1980s.
He said: “When I started in 1985 there was a gap in the market as there were no sandwich shops apart from in London.
“The only sandwiches available were poorly made and wrapped in cling film.”
For Brown the answer was clear; set up shops outside the capital that provided high quality freshly made food, and he was bound to find a hungry market. His example is a good one to follow.

Making a profit
Like most new businesses, you should expect to have to work hard.
Brown continues: “The hours are also long - you start at 6am and work until 4.30pm.
“People often aren’t aware of how much work you put is involved, they think that it’s just a bit of cheese and bread – there’s so much more.
“The standards in industry now are so high, anybody who doesn’t put everything will just fail.”
In order to make a profit you must research the business really thoroughly.
Knowing the prices and costs of everything that your business will have to pay is vital to your success.
Get accurate costs of all ingredients, packaging and overheads such as utilities, staff costs and other bills.
Plus, don’t forget the one person who never takes no for an answer – the taxman. He will always want his slice and won’t accept sandwiches.
Work out how much all your products are going to cost to make and how much you are going to sell them for.
Compare your prices to other businesses and undertake some first-hand research to see if people are prepared to pay the types of prices you plan on selling your goods for.
It is vital that you get feedback from the right people. If you are going to be selling to commuters then ask people near a railway station; if you are targeting students, check out your local university.
Once you have got your pricing sorted out, work out how many sandwiches you are going to have to sell to cover all your costs and make a profit on top.
If the figure is in the hundreds then you are probably not far off. But if you are going to be selling tens of thousands of sandwiches, you might have to think again.
Look for opportunities to take more business. Consider doing catering events, parties and deliveries. Go and meet the other businesses in your area; many of them could be a source of extra trade in the future.
Getting to know people is all-important, and building a rapport with your customers is essential - both for repeat business and for extra business.

Many people go to the same shop everyday because they like the people who run the shop, not necessarily because they have the best food.
Your customers are everything. They act as ambassadors,selling you as much as you sell yourself; they also give vital feedback about your food, and could be the source of extra business.
You never know when a person who has the power to make a big order could turn up at your counter.
Getting across to your customers initially can be one of the hardest things. A big promotion might the best way to attract attention initially. Look out for a deal you can offer which adds value to the customer while remaining  cost-effective to you.
Offering free drinks and crisps with select sandwiches is the type of offer many outlets make, but don’t be content to follow the crowd – be creative!

Rules and Regulations
The Food Standards Agency (FSA) is the body invested with government responsibility for all food safety standards.
They can provide you with advice on all food hygiene matters and offers tailored information packs under the ‘Safer Food, Better Business’ banner. The catering pack wwill help you comply with the law and make your premises safe for the public; the information it contains covers all key areas on serving food, including contamination, cleaning, chilling, cooking, management and keeping a food diary.
To order this book contact the FSA on 0845 606 0667 or email foodstandards@ecgroup.co.uk.
Currently, there is no law that states you must undertake formal training to open a sandwich shop.
However, you must ensure that you and anyone else working with food at your business has the appropriate level of training and/or supervision to do their job properly. The legal responsibility lies with the business owner, so make sure you have all the information you need.
Your business must also be registered with the local authorities, and you can – in all probability, you will - face inspections in the future.
A failed inspection is bad for your sandwich shop for a number of reasons. Legally, you could be closed down; commercially, you’ll receive bad publicity and referrals; and morally, people could be taken ill or even die from contaminated food.
In order to avoid such pitfalls you should learn the HACCP, which stands for ‘Hazard Analysis Critical Control Points’.
This is an internationally recognised and recommended system of food safety management that focuses on identifying the ‘critical points’ in a process which could compromise food safety hazards, and putting steps in place to prevent things going wrong.
For more information on HACCP, and other food hygiene legislation, click on the following link.
You might want to take a look at the rules and regulations section of our catering guide too, as the same restrictions on food preparation will apply. Click here to see our catering guide.

Costs
Here are some typical costs for essential sandwich shop equipment:
Glass counter £1400 - £2300
Glass door drinks merchandiser from £500
Integral multi-deck refrigerator display £1600
General kitchen utensils £300 (approximately)
Cash tills from £100
Please note equipment costs are based on the average costs of a number of suppliers, and it’s best to shop around your area to get the best price. Companies such as Jordon specialise in sandwich shop fit-outs, and will be happy to provide further information.
 
Stock
Keeping your stock costs down are also important. Just like sandwich ingredients, you may be able to buy stock at the supermarket and still make a profit, and it definitely pays to look for cheaper suppliers.
Wholesalers are one good option, as trade with businesses is typically the lifeblood of their business. However you need to be sure you know exactly what, and how much, you want, as traders like to do bulk deals. Also, be prepared to haggle!
For a directory of UK wholesalers, click here. Alternatively, you can visit the Catering Equipment Suppliers Association here.
 
Rents
The cost of rents can vary enormously, as area and location are key to the success of any business.
So beware buying or renting a property purely on the basis of price; if you are too far off the beaten track, you won’t catch any passing trade. On the other hand you need to avoid buying somewhere too expensive; else you’ll never make back your payment to the landlord.
Aim to find a place you can afford, but where there are also plenty of potential customers nearby. A large office block full of hungry workers is a top target; if you find one without much competition nearby then you are likely to be on to a winner if the rents are not too high. 
 
Useful contacts
Food Standards Agency
Tel: 020 7276 8829
www.food.gov.uk


Catering Equipment Suppliers' Association
Tel: 020 7793 3030
www.cesa.org.uk

Industry Sector: Sandwich Bar

You will have to register for VAT if your taxable sales are likely to be above the current VAT threshold. You will then have to charge VAT on some of the goods you sell - this is known as 'output tax'. You will be able to reclaim any VAT you pay on purchases - this is known as 'input tax'.
Every quarter you will send off to HM Revenue & Customs (HMRC) the difference between:
  • the output tax you have charged, and
  • the input tax you have paid on your purchases
HMRC allows you some time at the end of each quarter before you have to send off the VAT due. So, for example, the VAT due on sales made in months one, two and three would be sent off at the end of month four.
Businesses that are having trouble making their VAT payments, or are worried that future payments will cause them problems, can ask for help from the HMRC Business Payment Support Service. If your business needs this financial assistance to tide it over, HMRC will look at your situation and discuss temporary options that could help out. These could include letting you make payments over a longer period and waiving late payment surcharges. To discuss payment problems with HMRC you can call the Business Payment Support Service Helpline on 0845 302 1435.

Standard or zero rated?

You are likely to sell a mixture of standard rated and zero rated things. Standard rated goods have VAT of 20% added to the selling price while zero rated goods do not have to have any VAT added to the selling price.
Zero rated items include cold takeaway food and sandwiches. Standard rated items include:
  • all hot takeaway food and drink
  • all food and drink supplied to be eaten on the premises
  • food and drink supplied for catering
  • items such as snacks, soft drinks, confectionery and so on
You can contact the VAT Helpline on 0845 010 9000 to request further guidance. There are two helpful publications which they can supply free of charge. These are VAT Notice 709/1 Catering and take-away food and VAT Notice 701/14 Food. Business Brief 09/05 VAT - Hot take-away food sets out HMRC policy on the VAT treatment of hot take-away food following a number of VAT Tribunal decisions. You can also download VAT publications from the HMRC website.
Your market research will have helped you to estimate your sales income every month. Now decide what proportion of those sales might be of standard rated items so that you can estimate approximately how much VAT you will send off to HMRC every quarter.
You will need to:
  • clearly label your sandwiches with the eat-in (VAT inclusive) price and the takeaway price
  • make sure that the till you buy can separate the standard rated sales from the zero rated sales

Mała gastronomia, jakie koszta, jak zaczac ?

Mała gastronomia, wszystko sprawdzisz na allegro. Kwestia czy wynajmujesz lokal czy też stawiasz budkę, każda opcja jest dobra, ale lokal zawsze daje większe możliwości i masz mniejsze problemy z sanepidem, chociaż jak dasz du** to i tego Ci nie przepuszczą. Ale co wymaga sanepid dowiesz się dokładnie u nich, w razie czego służę pomocą.

Co do interesu: lodówka do przetrzymywania warzyw i mięsa, zazwyczaj na zapleczu, lada chłodnicza z której nakładasz surówki dla wygody, "opiekacz" do kebaba, frytkownica, opiekacz do bułek. Na allegro możesz sprawdzić koszty. Do tego wiadomo, kasa, wyposażenie, jakiś stolik, oświetlenie, wyposażenie sanitarne i takie tam. Lodówkę z napojami wstawia Ci firma, którą sobie wybierzesz, np. Pepsi, Coca-Cola. Jeśli się zmieścisz w budżecie lub posiadasz jakieś oszczędności, za około 6000 zł możesz zainwestować w piec do pizzy. O tak. Sanepid będzie pilnował świeżości składników, ale w piecu można wykorzystać sporo tego co nie zejdzie Ci z kebabem, ale nie koniecznie. I tyle. Dalej pozostaje Ci reklama, promocje, ceny i przyciągnięcie klientów.

Zaopatrzenie: napoje i mięso do kebaba, kupujesz np. w makro (są specjalne gotowe kebaby wystarczy wstawić do opiekacza) Ciasto na ew. pizze możesz robić samemu, lub także kupować gotową. Surówki i składniki pizzy, zamykane w opakowaniach przetrwają kilka dni.

Koszty: na pizzy średniej za 10 zł, za same składniki zapłacisz około 3 zł + koszty amortyzacji sprzętu i media, na kebabie za 8 zł zarobisz koło 3-4 zł ze względu na mięso i bułkę. Dodatkowe grosze wpadną z frytek, napojów i innych posiłków które wymyślisz.

Zyski: u nas na osiedlu, prawobrzeżu Szczecina, otworzyli niedawno znajomi Kebaba. Jedyny czynny do późna i dostępny w środku osiedla... a nawet 2 osiedli. Fakt, 20 m od niego jest pizzeria i 3 puby. Chłopaki rekordowo z miesiąc temu sprzedawali około 40 kebabów dziennie + dodatki jakieś. Jak nie trudno policzyć, są w stanie wyjść na swoje, ale ja im daję jeszcze kilka miesięcy na rozkręcenie tego, istnieją w sumie od początku nowego roku.

To tylko "takie sobie" wyliczenia.

http://www.biznesforum.pl/mala-gastronomia-jakie-koszta-jak-zaczac-vt4895.html

targi FOOD-to-GO Śląsk 2012

Serdecznie witamy na stronie poświęconej targom dla gastronomii, lodziarni, pizzerii, barów szybkiej obsługi i cateringu FOOD-to-GO Śląsk 2012.

Cieszymy się, że z tak ogromnym zainteresowaniem mieszkańców Śląska spotkała się krakowska edycja targów, która miała miejsce w maju 2011 r. To właśnie restauratorzy i właściciele punktów gastronomicznych z Katowic, Gliwic, Chorzowa, Zabrza czy Jaworzna stanowili największy odsetek naszych Gości targowych. Dlatego też odpowiadając na tak ogromne zainteresowanie z Państwa strony zdecydowaliśmy się na przeniesienie tego ważnego dla sektora gastronomicznego wydarzenia na Śląsk.

Chorzów - miasto kojarzące się z rozrywką i ciekawymi formami spędzania czasu wolnego, niewątpliwie sprzyja organizacji tego typu imprezy. Oprócz bogatej tradycji, dodatkowym zaletą jest z pewnością świetna lokalizacja w samym centrum aglomeracji śląskiej. Wszystkie te cechy w połączeniu z różnorodnością regionu, przejawiającą się także i w kuchni śląskiej. Mamy nadzieję, że targi FOOD-to-GO Śląsk 2012 będą atrakcyjnym wydarzeniem i spotkają się z zainteresowaniem z Państwa strony.

Wśród bogatej oferty produktowej prezentowanej na targach nie zabraknie zarówno nowoczesnych maszyn i urządzeń wykorzystywanych w gastronomii, jak również wydarzeń towarzyszących. Stałym elementem imprez organizowanych według formatu easyFairs® są seminaria branżowe learnShops™. W tym roku w programie prezentacji z pewnością nie zabraknie tematów z wiązanych ze ZDROWĄ ŻYWNOŚCIĄ, gdyż jest ona motywem przewodnim targów.

Zapraszamy do odwiedzenia targów FOOD-to-GO Śląsk 2012! 

18-19 kwietnia 2012 r., Slask

 

Naleśnikarki

Naleśnikarki gazowe
Urządzenia wyposażone w jedną lub dwie płyty grzejne o średnicy 350 lub 400 mm, przeznaczone do smażenia wszystkich rodzajów naleśników i placków, serwowanych np. na słodko lub ostro. Naleśnikarki wyposażone są dodatkowo w specjalną szufladę do przechowywania w stałej temperaturze talerzy lub przygotowanych naleśników. Płynna regulacja temperatury płyt i lampka kontrolna. W ofercie również naleśnikarki jednopłytowe w obudowie okrągłej (bez szuflady) przystosowane do użytku na świeżym powietrzu (zwiększona moc grzewcza) z możliwością zabudowy w specjalnym stanowisku do przygotowywania naleśników KC składającym się z: stalowej obudowy, dwóch drewnianych przyrządów do rozprowadzania ciasta, dyspensera tłuszczu, dwóch dyspenserów dodatków (np. cukru i syropu), szpatułki do przewracania placków na drugą stronę oraz dwóch pojemników do mieszania składników ciasta.

Naleśnikarka gazowa

Model: 777243
Magazyn: M-S3
Producent: ROLLER GRILL
Grupa: Naleśnikarki
Średnica płyty: 400 mm
 


Cena netto: 1,112.20 Cena brutto: 1,368.01  

INFORMACJE TECHNICZNE
Wymiary: fi 400 x h 160 mm
Moc: 3,6 kW
Zasilanie: gaz
Średnica: 400 mm (płyta grzejna)
Powierzchnia robocza: gładka

OPIS
Naleśnikarka to urządzenie przeznaczenie do smażenia wszystkich rodzajów naleśników i placków serwowanych np. na słodko lub ostro. Spiralna grzałka zapewnia równomierne smażenie całej powierzchni naleśników w bardzo krótkim czasie, a wyjątkowo gładka powierzchnia płyt grzejnych gwarantuje najwyższą jakość produktu, nawet przy minimalnej ilości użytego ciasta. Urządzenie wyposażone w płytę żeliwną powlekaną emalią. Naleśnikarki wyposażone są dodatkowo w specjalną szufladę do przechowywania w stałej temperaturze talerzy lub przygotowanych naleśników. Płynna regulacja temperatury płyt i lampka kontrolna. Urządzenie przystosowane do gazu ziemnego i propan butan. Urządzenie przystosowane do użytku na świerzym powietrzu - zwiększona moc grzewcza.

-------------------------------
Naleśnikarki elektryczne
Urządzenia wyposażone w jedną lub dwie płyty grzejne o średnicy 350 lub 400 mm, przeznaczone do smażenia wszystkich rodzajów naleśników i placków, serwowanych np. na słodko lub ostro. Spiralna grzałka zapewnia równomierne smażenie całej powierzchni naleśników w bardzo krótkim czasie, a wyjątkowo gładka powierzchnia płyt grzejnych gwarantuje najwyższą jakość produktu, nawet przy minimalnej ilości użytego ciasta. Naleśnikarki wyposażone są dodatkowo w specjalną szufladę do przechowywania w stałej temperaturze talerzy lub przygotowanych naleśników. Płynna regulacja temperatury płyt i lampka kontrolna. W ofercie również naleśnikarki jednopłytowe w obudowie okrągłej (bez szuflady) przystosowane do użytku na świeżym powietrzu (zwiększona moc grzewcza) z możliwością zabudowy w specjalnym stanowisku do przygotowywania naleśników KC składającym się z: stalowej obudowy, dwóch drewnianych przyrządów do rozprowadzania ciasta, dyspensera tłuszczu, dwóch dyspenserów dodatków (np. cukru i syropu), szpatułki do przewracania placków na drugą stronę oraz dwóch pojemników do mieszania składników ciasta.

 
 
Model: 777242
Magazyn: M-S3
Producent: ROLLER GRILL
Grupa: Naleśnikarki
Średnica płyty: 400 mm
 

Cena netto: 1,062.40 Cena brutto: 1,306.75
 
 
INFORMACJE TECHNICZNE
Wymiary: fi 400 x h 160 mm
Moc: 3,6 kW
Zasilanie: 230 V
Średnica: 400 mm (płyta grzejna)
Powierzchnia robocza: gładka

OPIS
Naleśnikarka to urządzenie przeznaczenie do smażenia wszystkich rodzajów naleśników i placków serwowanych np. na słodko lub ostro. Spiralna grzałka zapewnia równomierne smażenie całej powierzchni naleśników w bardzo krótkim czasie, a wyjątkowo gładka powierzchnia płyt grzejnych gwarantuje najwyższą jakość produktu, nawet przy minimalnej ilości użytego ciasta. Urządzenie wyposażone w płytę żeliwną powlekaną emalią. Naleśnikarki wyposażone są dodatkowo w specjalną szufladę do przechowywania w stałej temperaturze talerzy lub przygotowanych naleśników. Płynna regulacja temperatury płyt i lampka kontrolna. Urządzenie przystosowane do użytku na świerzym powietrzu - zwiększona moc grzewcza.