Post on 25-Jun-2020
transcript
Running a pub
A guide to costs for tied tenants and lessees 2018
British Beer and Pub Association
2
Contents
Introduction 3
Background and explanatory notes 4
Small community local £4k (turnover per week) 8
Community wet-led £5k 9
Community wet-led £8k 10
Community wet-led £15k 11
Rural character £5k 12
Rural character £8k 13
Town centre pub/bar £10k 14
Town/country food-led £10k 15
Town/country food-led £15k 16
Summary table (£ costs) 17
Summary table (% costs) 20
Annex A – Pub with accommodation template 22
Annex B - useful contacts/links 23
3
Introduction Business plans, and the negotiations over leases and tenancies in the UK pub trade should be as
well-informed as possible. This guide provides the latest data for tenants and lessees on typical
operating costs in the UK pub industry.
This report represents the best available 2017 data from BBPA member companies on the costs of
running a tied pub in the tenanted and leased sector. It is a vital reference tool for anyone running
a tied pub or thinking of doing so.
The guide shows both the average and the range of costs in running a pub over a variety of pub
models based on turnover and business types, including food and wet-led models.
The report takes account of the significant variations that exist in the cost base - even within those
pubs that are broadly in the same category. Such costs are based on the size and location of the
pub, the age and state of repair, the operating style and the experience of those in charge. Costs
will also vary dependent on tenure type (for example repair and insurance obligations).
As well as providing average costs, the guide also includes the minimum and maximum typical costs
providing a range of scenarios across different types of business.
However, we would point out that as input data and sources change each year, the information
should not be used to determine trends from year to year. For example, this year’s guide includes
a new cost lines (pay-TV and live music) for some models. The data should also be used in
conjunction with sources such as the ALMR’s (now UKHospitality) benchmarking survey1 which is
released annually and other pub trade data.
1 See ALMR’s 2017 benchmarking survey: http://www.almr.org.uk/wp-content/uploads/Highlights-of-the-ALMR-Christie-Co-Benchmarking-
Report-2017-web.pdf.
4
Background and explanatory notes The BBPA guide has been compiled from data supplied by BBPA members in relation to short term
tenancies (usually 3-5 years) and longer-term leases (the latter tend to be fully repairing and
insuring).
The tables represent a composite of accounts presented to tenants by companies based on their
experience across their entire estate, and individual pub accounts that have been made available to
their pub companies.
The information is supplied in summary form across nine different pub models. While not inclusive
of all business models, they are representative of the vast majority of pubs run as either tenancies
or leases.
Weekly costs are shown on the basis that the pub business is directly operated by the tenant or
leaseholder and that their income is derived from the profit remaining after operating expenses
and rent payable is deducted.
The examples and figures supplied in the survey give an indication of the weekly costs that are
likely to be incurred in the types of pub businesses described in this guide.
Where these figures are to be used in preparing business plans or for other purposes it should be
borne in mind that all pubs are unique and that the actual costs incurred will be dependent on
the different aims and styles of the business according to the location, the market and the skills
of the tenant/lessee.
Costs do vary across the country and the size of the business, as well as its focus, will have
significant impacts on costs. For further information on taking on a pub, please refer to the links
section at the end of this guidance.
5
Pub models Nine pub models are illustrated in the report:
Please note the turnover and split for each model are general guidelines to give an indication of the
focus of each business, and may not exactly relate to each data set presented.
Annex A shows an example of how a licensee may wish to set out an accommodation-focused pub
profit and loss account.
Small community local (c100% drink) turnover c£4,000/week
Community wet-led (c90:10, drink:food) turnover c£5,000/week
Community wet-led (c90:10, drink:food) turnover c£8,000/week
Community wet-led (c90:10, drink:food) turnover c£12,000/week
Rural character (c50:50, drink:food) turnover c£5,000/week
Rural character (c50:50, drink:food) turnover c£8,000/week
Town/country food-led (c30:70, drink:food) turnover c£10,000/week
Town centre pub/bar (c70:30, drink:food) turnover c£10,000/week
Town/country food-led (c30:70, drink:food) turnover c£15,000/week
6
Excluded costs
Some costs (and income streams) have not been included in the guide:
MANAGERS’ SALARIES: Individual tenanted and leased pubs (the focus of this survey) do not
employ full-time managers and therefore such costs are not included. All other staff costs are
included in the survey. Staff costs for food-led pubs are greater, given the need for specialist
expertise and the greater labour input required in running a food-led operation.
AMUSEMENT MACHINES: Neither the income nor the costs from amusement machines (Category C/fruit machine, Skill with Prize, pool tables etc.) have been included in the main operating cost analysis but are shown below the divisible balance. Please note the average will reflect that different
operating models have varying amounts of machines.
Operating costs per pub model
The main body of the report has been arranged by the average reported operating costs for each
pub category. As previously highlighted, costs exclude managers’ salaries.
Summary tables
At the end of the report, summary tables have been arranged by the maximum and minimum
reported total operating cost for each pub model, as well as the average. This specific pub model is
then divided into individual cost lines based on that particular pub. For some cost lines these of
course may be zero in some instances (e.g. Pay-TV, Live Music). As previously highlighted, costs
exclude managers’ salaries in all models.
Value Added Tax
It is important to note that all figures are quoted exclusive of VAT and any profit related tax such as
Corporation Tax.
Divisible balance
Divisible balance is the profit made before rent is deducted. It provides an indication of what rent
might be asked for by the pub operating company. RICS guidance states that rents can be in a range
of 35%-65% of divisible balance. However, many pub rent settlements are more typically in the
45%-55% of the divisible balance range. All rents can be subject to negotiation by both parties.
The divisible balance is also dependent on the margins achieved on the selling price of drinks and
food passing through the business. This can be higher or lower, depending on the arrangements
offered by the pub operating company, the location and style of the business and the expertise of
the tenant/licensee in obtaining the best return.
7
Small community local c. £4k turnover per week (100% wet)
All figures exclusive of VAT £
Total drinks sales 3,705
Total food sales 107
Total sales 3,812
Cost of drinks 1,811
Cost of food 45
Total cost 1,856
Gross profit 1,957 51.3% Gross profit margin
% cost to turnover
Wages & salaries 518 13.6%
Rates 82 2.2%
Utilities 182 4.8%
Repairs & renewals 65 1.7%
Insurance 39 1.0%
Marketing/Promotion/Telephone 52 1.4%
Consumables 15 0.4%
Waste Disposal/Cleaning/Hygiene 40 1.0%
Professional fees 50 1.3%
Bank charges 19 0.5%
Equipment hire etc 7 0.2%
Interest on capital 20 0.5%
Pay TV (Sky, BT Sport etc.) 69 1.8%
Live music 91 2.4%
Other costs 69 1.8%
Total operating costs 1,318 34.6%
Divisible balance 638 16.7%
Gaming machine income 55
See page 6 for details on excluded costs
8
Community wet-led c£5,000 turnover per week (90:10 drink/food) All figures exclusive of VAT
£
Total drinks sales 4,486
Total food sales 448
Total sales 4,934
Cost of drinks 2,209
Cost of food 174
Total cost 2,383
Gross profit 2,551 51.7% gross profit margin
% cost to turnover
Wages & salaries 730 14.8%
Rates 156 3.2%
Utilities 229 4.6%
Repairs & renewals 109 2.2%
Insurance 54 1.1%
Marketing/Promotion/Telephone 109 2.2%
Consumables 12 0.2%
Waste Disposal/Cleaning/Hygiene 53 1.1%
Professional fees 62 1.2%
Bank charges 28 0.6%
Equipment hire etc 4 0.1%
Interest on capital 21 0.4%
Pay TV (Sky, BT Sport etc.) 97 2.0%
Live music 25 0.5%
Other costs 100 2.0%
Total operating costs 1,790 36.3%
Divisible balance 760 15.4%
Gaming machine income 58
See page 6 for details on excluded costs
9
Community wet-led c£8,000 turnover per week (90:10 drink/food) All figures exclusive of VAT
£
Total drinks sales 6,798
Total food sales 798
Total sales 7,596
Cost of drinks 3,351
Cost of food 309
Total cost 3,659
Gross profit 3,937 51.8% gross profit margin
% cost to turnover
Wages & salaries 1,300 17.1%
Rates 256 3.4%
Utilities 306 4.0%
Repairs & renewals 135 1.8%
Insurance 60 0.8%
Marketing/Promotion/Telephone 169 2.2%
Consumables 13 0.2%
Waste Disposal/Cleaning/Hygiene 80 1.0%
Professional fees 72 0.9%
Bank charges 43 0.6%
Equipment hire etc 11 0.1%
Interest on capital 27 0.4%
Pay TV (Sky, BT Sport etc.) 153 2.0%
Live music 24 0.3%
Other costs 150 2.0%
Total operating costs 2,798 36.8%
Divisible balance 1,140 15.0%
Gaming machine income 66
See page 6 for details on excluded costs
10
Community wet-led c£15,000 turnover per week (90:10 drink/food) All figures exclusive of VAT
£
Total drinks sales 11,195
Total food sales 1,436
Total sales 12,630
Cost of drinks 5,442
Cost of food 565
Total cost 6,007
Gross profit 6,623 52.4% gross profit margin
% cost to turnover
Wages & salaries 2,299 18.2%
Rates 445 3.5%
Utilities 393 3.1%
Repairs & renewals 172 1.4%
Insurance 66 0.5%
Marketing/Promotion/Telephone 183 1.5%
Consumables 27 0.2%
Waste Disposal/Cleaning/Hygiene 108 0.9%
Professional fees 79 0.6%
Bank charges 65 0.5%
Equipment hire etc 25 0.2%
Interest on capital 28 0.2%
Pay TV (Sky, BT Sport etc.) 274 2.2%
Live music 61 0.5%
Other costs 171 1.4%
Total operating costs 4,396 34.8%
Divisible balance 2,227 17.6%
Gaming machine income 62
See page 6 for details on excluded costs
11
Rural character c£5,000 turnover per week (50:50 drink/food) All figures exclusive of VAT
£
Total drinks sales 2,556
Total food sales 2,515
Total sales 5,070
Cost of drinks 1,231
Cost of food 966
Total cost 2,197
Gross profit 2,873 56.7% gross profit margin
% cost to turnover
Wages & salaries 1,128 22.3%
Rates 149 2.9%
Utilities 276 5.4%
Repairs & renewals 115 2.3%
Insurance 43 0.9%
Marketing/Promotion/Telephone 77 1.5%
Consumables 24 0.5%
Waste Disposal/Cleaning/Hygiene 85 1.7%
Professional fees 64 1.3%
Bank charges 47 0.9%
Equipment hire etc 11 0.2%
Interest on capital 24 0.5%
Pay TV (Sky, BT Sport etc.) 37 0.7%
Live music - 0.0%
Other costs 45 0.9%
Total operating costs 2,125 41.9%
Divisible balance 748 14.8%
Gaming machine income 3
See page 6 for details on excluded costs
12
Rural character c£8,000 turnover per week (50:50 drink/food) All figures exclusive of VAT
£
Total drinks sales 4,397
Total food sales 4,052
Total sales 8,449
Cost of drinks 2,037
Cost of food 1,587
Total cost 3,624
Gross profit 4,825 57.1% gross profit margin
% cost to turnover
Wages & salaries 2,048 24.2%
Rates 279 3.3%
Utilities 369 4.4%
Repairs & renewals 183 2.2%
Insurance 52 0.6%
Marketing/Promotion/Telephone 101 1.2%
Consumables 31 0.4%
Waste Disposal/Cleaning/Hygiene 93 1.1%
Professional fees 70 0.8%
Bank charges 49 0.6%
Equipment hire etc 19 0.2%
Interest on capital 31 0.4%
Pay TV (Sky, BT Sport etc.) 92 1.1%
Live music - 0.0%
Other costs 84 1.0%
Total operating costs 3,502 41.4%
Divisible balance 1,323 15.7%
Gaming machine income 5
See page 6 for details on excluded costs
13
Town centre pub/bar c£10,000 turnover per week (70:30 drink/food) All figures exclusive of VAT
£
Total drinks sales 7,061
Total food sales 2,315
Total sales 9,376
Cost of drinks 3,353
Cost of food 907
Total cost 4,260
Gross profit 5,116 54.6% gross profit margin
% cost to turnover
Wages & salaries 1,990 21.2%
Rates 323 3.4%
Utilities 355 3.8%
Repairs & renewals 163 1.7%
Insurance 61 0.7%
Marketing/Promotion/Telephone 186 2.0%
Consumables 16 0.2%
Waste Disposal/Cleaning/Hygiene 93 1.0%
Professional fees 79 0.8%
Bank charges 61 0.7%
Equipment hire etc 22 0.2%
Interest on capital 34 0.4%
Pay TV (Sky, BT Sport etc.) 120 1.3%
Live music - 0.0%
Other costs 150 1.6%
Total operating costs 3,652 38.9%
Divisible balance 1,464 15.6%
Gaming machine income 37
See page 6 for details on excluded costs
14
Town/country food-led c£10,000 turnover per week (30:70 drink/food) All figures exclusive of VAT
£
Total drinks sales 3,684
Total food sales 5,949
Total sales 9,633
Cost of drinks 1,691
Cost of food 2,151
Total cost 3,842
Gross profit 5,791 60.1% gross profit margin
% cost to turnover
Wages & salaries 2,481 25.8%
Rates 318 3.3%
Utilities 429 4.5%
Repairs & renewals 174 1.8%
Insurance 56 0.6%
Marketing/Promotion/Telephone 142 1.5%
Consumables 36 0.4%
Waste Disposal/Cleaning/Hygiene 114 1.2%
Professional fees 71 0.7%
Bank charges 68 0.7%
Equipment hire etc 19 0.2%
Interest on capital 42 0.4%
Pay TV (Sky, BT Sport etc.) 66 0.7%
Live music - 0.0%
Other costs 89 0.9%
Total operating costs 4,104 42.6%
Divisible balance 1,687 17.5%
Gaming machine income 1
See page 6 for details on excluded costs
15
Town/country food-led c£15,000 turnover per week (30:70 drink/food) All figures exclusive of VAT
£
Total drinks sales 6,489
Total food sales 8,626
Total sales 15,115
Cost of drinks 2,969
Cost of food 3,016
Total cost 5,985
Gross profit 9,130 60.4% gross profit margin
% cost to turnover
Wages & salaries 4,035 26.7%
Rates 500 3.3%
Utilities 570 3.8%
Repairs & renewals 271 1.8%
Insurance 70 0.5%
Marketing/Promotion/Telephone 155 1.0%
Consumables 71 0.5%
Waste Disposal/Cleaning/Hygiene 148 1.0%
Professional fees 92 0.6%
Bank charges 119 0.8%
Equipment hire etc 37 0.2%
Interest on capital 57 0.4%
Pay TV (Sky, BT Sport etc.) 118 0.8%
Live music - 0.0%
Other costs 100 0.7%
Total operating costs 6,342 42.0%
Divisible balance 2,788 18.4%
Gaming machine income 4
See page 6 for details on excluded costs
16
Summary table (£ costs) All figures exclusive of VAT
COMMUNITY WET-LED
(c100% drink) c£4,000/week
COMMUNITY WET-LED
(c90:10, drink:food) c£5,000/week
COMMUNITY WET-LED
(c90:10, drink:food) c£8,000/week
Min OC Max OC Min OC Max OC Min OC Max OC
All figures below ex. VAT
Total Drinks Sales 2,380 4,405 3,882 4,140 5,342 7,749
Total Food Sales 66 43 200 784 754 1,277
Total Sales 2,446 4,448 4,082 4,924 6,095 9,026
Cost of drinks 1,201 2,256 2,023 1,947 2,861 3,785
Cost of food 129 21 80 318 505 492
Total Cost 1,329 2,277 2,103 2,266 3,365 4,277
Gross Profit 1,117 2,171 1,978 2,659 2,730 4,749
Wages & Salaries 141 542 536 911 768 1,601
Rates 28 142 210 74 196 370
Utilities 109 178 99 214 176 214
Repairs & Renewals 87 26 95 62 169 30
Insurance 15 23 21 52 20 15
Marketing/Promotion/Telephone 20 30 30 47 16 134
Consumables 40 34 43 - 30 2
Waste Disposal/Cleaning/Hygiene
12 46 24 43 22 151
Professional fees 28 40 60 57 49 103
Bank charges 39 15 33 27 44 82
Equipment Hire etc 2 18 - 4 30 28
Interest on capital - 29 38 31 - -
Pay TV (Sky, BT Sport etc.) - 92 96 111 232 148
Live Music 105 163 64 148 328 71
Other Costs 73 39 57 83 21 325
Total Operating Costs 700 1,418 1,406 1,863 2,103 3,275
Divisible Balance 417 753 572 796 627 1,473
Gaming machine income - 64 53 62 79 4
17
COMMUNITY WET-LED LOCAL
(c90:10, drink:food) c£12,000/week
RURAL CHARACTER (c50:50, drink:food)
c£5,000/week
RURAL CHARACTER (c50:50, drink:food)
c£8,000/week
Min OC Max OC Min OC Max OC Min OC Max OC
All figures below ex. VAT
Total Drinks Sales 8,380 13,097 2,500 2,400 4,000 6,344
Total Food Sales 1,000 1,266 2,500 2,750 4,000 4,483
Total Sales 9,380 14,363 5,000 5,150 8,000 10,827
-
Cost of drinks 4,426 5,799 1,125 1,236 1,800 2,973
Cost of food 400 581 1,000 1,100 1,600 1,855
Total Cost 4,826 6,379 2,125 2,336 3,400 4,828
-
Gross Profit 4,554 7,983 2,875 2,814 4,600 5,999
-
Wages & Salaries 1,673 2,801 750 1,346 1,600 2,722
Rates 308 684 125 198 200 386
Utilities 240 328 175 345 280 498
Repairs & Renewals 125 59 80 140 200 115
Insurance 16 17 20 32 40 45
Marketing/Promotion/Telephone 6 112 125 48 200 89
Consumables 38 7 30 34 50 131
Waste Disposal/Cleaning/Hygiene 67 216 60 144 64 93
Professional fees 38 147 55 77 56 63
Bank charges 29 132 65 59 40 71
Equipment Hire etc 19 38 25 10 25 30
Interest on capital 22 - 30 24 40 29
Pay TV (Sky, BT Sport etc.) 302 361 - 69 - 109
Live Music 38 83 - - - -
Other Costs 96 289 - - - -
-
Total Operating Costs 3,019 5,274 1,540 2,526 2,795 4,382
-
Divisible Balance 1,535 2,709 1,335 288 1,805 1,617
Gaming machine income 115 - - - - -
18
TOWN CENTRE PUB/BAR
(c70:30, drink:food) c£10,000/week
TOWN/COUNTRY FOOD LED PUB
(c30:70, drink:food) c£10,000/week
TOWN/COUNTRY FOOD LED PUB
(c30:70, drink:food) c£15,000/week
Min OC Max OC Min OC Max OC Min OC Max OC
All figures below ex. VAT
Total Drinks Sales 5,009
6,793
2,621
3,496
4,385
5,517
Total Food Sales 2,503
2,772
4,941
6,444
6,313
10,398
Total Sales 7,512
9,565
7,562
9,940
10,698
15,914
Cost of drinks 2,721
2,797
1,302
1,510
1,993
2,318
Cost of food 972
1,016
1,838
2,254
2,246
3,495
Total Cost 3,693
3,813
3,140
3,764
4,239
5,813
Gross Profit 3,819
5,752
4,422
6,176
6,459
10,101
Wages & Salaries 1,532
2,235
2,060
2,582
3,112
4,507
Rates 224
365
198
324
268
622
Utilities 267
302
391
464
367
705
Repairs & Renewals 101
142
192
218
230
325
Insurance 13
20
16
76
19
99
Marketing/Promotion/Telephone 64
65
96
196
123
221
Consumables 44
11
31
-
22
-
Waste Disposal/Cleaning/Hygiene 76
120
115
126
236
195
Professional fees 51
98
55
73
91
87
Bank charges 78
72
62
63
104
131
Equipment Hire etc 23
20
-
-
-
-
Interest on capital -
-
-
59
-
103
Pay TV (Sky, BT Sport etc.) 102
439
48
12
58
19
Live Music -
-
-
-
-
-
Other Costs -
-
-
182
-
300
Total Operating Costs 2,574
3,889
3,264
4,376
4,630
7,314
Divisible Balance 1,245
1,863
1,158
1,800
1,830
2,787
Gaming machine income -
-
-
2
-
3
19
Summary table (% costs) All figures exclusive of VAT
COMMUNITY WET-LED
(100% wet) c£4,000/week
COMMUNITY WET-LED
(c90:10, drink:food) c£5,000/week
COMMUNITY WET-LED
(c90:10, drink:food) c£8,000/week
Min OC Max OC Min OC Max OC Min OC Max OC
Wages & Salaries 5.7% 12.2% 13.1% 18.5% 12.6% 17.7%
Rates 1.1% 3.2% 5.1% 1.5% 3.2% 4.1%
Utilities 4.4% 4.0% 2.4% 4.3% 2.9% 2.4%
Repairs & Renewals 3.6% 0.6% 2.3% 1.3% 2.8% 0.3%
Insurance 0.6% 0.5% 0.5% 1.0% 0.3% 0.2%
Marketing/Promotion/Telephone 0.8% 0.7% 0.7% 1.0% 0.3% 1.5%
Consumables 1.7% 0.8% 1.1% 0.0% 0.5% 0.0%
Waste Disposal/Cleaning/Hygiene 0.5% 1.0% 0.6% 0.9% 0.4% 1.7%
Professional fees 1.2% 0.9% 1.5% 1.2% 0.8% 1.1%
Bank charges 1.6% 0.3% 0.8% 0.5% 0.7% 0.9%
Equipment Hire etc 0.1% 0.4% 0.0% 0.1% 0.5% 0.3%
Interest on capital 0.0% 0.6% 0.9% 0.6% 0.0% 0.0%
Pay TV (Sky, BT Sport etc.) 0.0% 2.1% 2.4% 2.2% 3.8% 1.6%
Live Music 4.3% 3.7% 1.6% 3.0% 5.4% 0.8%
Other Costs 3.0% 0.9% 1.4% 1.7% 0.3% 3.6%
Total Operating Costs 28.6% 31.9% 34.4% 37.8% 34.5% 36.3%
20
COMMUNITY WET-LED LOCAL
(c90:10, drink:food) c£12,000/week
RURAL CHARACTER (c50:50, drink:food)
c£5,000/week
RURAL CHARACTER (c50:50, drink:food)
c£8,000/week
Min OC Max OC Min OC Max OC Min OC Max OC
Wages & Salaries 17.8% 19.5% 15.0% 26.1% 20.0% 25.1%
Rates 3.3% 4.8% 2.5% 3.8% 2.5% 3.6%
Utilities 2.6% 2.3% 3.5% 6.7% 3.5% 4.6%
Repairs & Renewals 1.3% 0.4% 1.6% 2.7% 2.5% 1.1%
Insurance 0.2% 0.1% 0.4% 0.6% 0.5% 0.4%
Marketing/Promotion/Telephone 0.1% 0.8% 2.5% 0.9% 2.5% 0.8%
Consumables 0.4% 0.1% 0.6% 0.7% 0.6% 1.2%
Waste Disposal/Cleaning/Hygiene 0.7% 1.5% 1.2% 2.8% 0.8% 0.9%
Professional fees 0.4% 1.0% 1.1% 1.5% 0.7% 0.6%
0.3% 0.9% 1.3% 1.1% 0.5% 0.7%
Equipment Hire etc 0.2% 0.3% 0.5% 0.2% 0.3% 0.3%
Interest on capital 0.2% 0.0% 0.6% 0.5% 0.5% 0.3%
Pay TV (Sky, BT Sport etc.) 3.2% 2.5% 0.0% 1.3% 0.0% 1.0%
Live Music 0.4% 0.6% 0.0% 0.0% 0.0% 0.0%
Other Costs 1.0% 2.0% 0.0% 0.0% 0.0% 0.0%
Total Operating Costs 32.2% 36.7% 30.8% 49.1% 34.9% 40.5%
TOWN CENTRE PUB/BAR
(c70:30, drink:food) c£10,000/week
TOWN/COUNTRY FOOD LED PUB
(c30:70, drink:food) c£10,000/week
TOWN/COUNTRY FOOD LED PUB
(c30:70, drink:food) c£15,000/week
Min OC Max OC Min OC Max OC Min OC Max OC
Wages & Salaries 20.4% 23.4% 27.2% 26.0% 29.1% 28.3%
Rates 3.0% 3.8% 2.6% 3.3% 2.5% 3.9%
Utilities 3.6% 3.2% 5.2% 4.7% 3.4% 4.4%
Repairs & Renewals 1.3% 1.5% 2.5% 2.2% 2.1% 2.0%
Insurance 0.2% 0.2% 0.2% 0.8% 0.2% 0.6%
Marketing/Promotion/Telephone 0.9% 0.7% 1.3% 2.0% 1.1% 1.4%
Consumables 0.6% 0.1% 0.4% 0.0% 0.2% 0.0%
Waste Disposal/Cleaning/Hygiene 1.0% 1.3% 1.5% 1.3% 2.2% 1.2%
Professional fees 0.7% 1.0% 0.7% 0.7% 0.8% 0.5%
1.0% 0.8% 0.8% 0.6% 1.0% 0.8%
Equipment Hire etc 0.3% 0.2% 0.0% 0.0% 0.0% 0.0%
Interest on capital 0.0% 0.0% 0.0% 0.6% 0.0% 0.6%
Pay TV (Sky, BT Sport etc.) 1.4% 4.6% 0.6% 0.1% 0.5% 0.1%
Live Music 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Other Costs 0.0% 0.0% 0.0% 1.8% 0.0% 1.9%
Total Operating Costs 34.3% 40.7% 43.2% 44.0% 43.3% 46.0%
21
Annex A Pub with accommodation
Template P&L account £
Total Drinks Sales
Total Food Sales
Total Accomodation/Other Income
Total Sales
Cost of drinks
Cost of food
Cost of Accomodation/Other Income
Total Cost
Gross Profit
gross profit margin
% cost to turnover Wages & Salaries
Rates
Utilities
Repairs & Renewals
Insurance
Marketing/Promotion/Telephone
Consumables
Waste Disposal/Cleaning/Hygiene
Professional fees
Bank charges
Equipment Hire etc
Interest on capital
Pay TV (Sky, BT Sport etc.)
Live Music
Other Costs
Total Operating Costs
Divisible Balance
22
Annex B Useful links British Beer & Pub Association (BBPA)
Pub Governing Body - Codes of practice tenanted/leased/Scotland (voluntary)
British Institute of Innkeeping
UK Hospitality
Pubs Code Adjudicator
For queries relating to this report, please contact:
Paul Oakley
British Beer & Pub Association
Brewers’ Hall
Aldermanbury Square
London EC2V 7HR
020 7627 9133
poakley@beerandpub.com