Keep an eye on delivery commissions
£1,268.4 went to delivery platforms (5.6% of all sales). Compare channel margins and encourage direct repeat orders.
Tillsum business valuation
Know what your restaurant is worth — every month.
Tillsum values your business from real sales and costs, then adds your kitchen equipment, furniture, fixtures and fittings.
Sample restaurant
£369,779.3 – £575,326.88
Profit-based value + £27,200 equipment & fittings
Sample figures, not your restaurant’s records. Sign in to save your own cashups.
YOUR RESTAURANT, IN NUMBERS
The bigger picture
November 2026 · Month-to-date performance
TOTAL SALES
£22,650
15 days recorded · £1,510 avg
TOTAL COSTS
£17,519.9
£2,220 accrued overheads · excludes drawings
NET OPERATING PROFIT
£5,130.1
22.6% profit margin
DAILY BREAK-EVEN
£456.08
Calendar-day sales target
Owner’s drawings · personal withdrawals
Money taken from the business for personal use, not a restaurant operating expense.
- Operating profit before drawings
- £5,130.1
- Owner’s drawings taken out
- £0
- Profit less drawings
- £5,130.1
Profit less drawings is not your bank balance: opening cash, payment timing, loans, tax and other movements can differ.
How drawings affect your figures
- Profit and costs: drawings are shown separately, so operating costs, profit and profit margin do not change.
- Prime cost and break-even: drawings are not food or wages and do not change either figure. Break-even covers business costs, not your personal withdrawals.
- Cash and capital: taking money out reduces cash available for bills and reduces the owner’s capital in the year-end balance sheet. Enter the actual closing bank balance separately.
- Business value: Tillsum’s earnings-based estimate is unchanged by drawings. They are already excluded from profit and are never added back again for SDE (owner earnings). Genuine owner salary is different: it reduces profit as wages and is added back for SDE.
- Tax: for sole traders and partnerships, drawings are not a deductible expense; tax is generally based on taxable profit, not how much you withdraw. For a limited company, personal payments may be salary, dividends or a director’s loan; confirm their treatment with your accountant. Tillsum does not calculate tax.
VAT registration · £90,000
Review registration now- Latest completed rolling 12 months · estimated taxable turnover
- £92,030
- 1 Nov 2025 – 31 Oct 2026
- Included voluntary service charge excluded · estimate
- £0
- Rolling 12 months through 15 Nov 2026 · provisional
- £114,680
- Current month is checked formally at month end.
If these are your complete taxable sales and you are not registered, you must register: the first recorded crossing was 31 Oct 2026. Registration deadline: 30 Nov 2026; effective registration date: 1 Dec 2026. If overdue, contact HMRC and your accountant now.
You must also register if you expect taxable turnover over £90,000 in the next 30 days alone. Register by the end of that 30-day period; registration takes effect when you first had that expectation. This view does not forecast sales.
VAT treatment and records to confirm
The threshold stays £90,000. Genuine voluntary service charges are outside the scope of VAT; compulsory charges count, even when paid to staff. Only charges already inside recorded receipts can be deducted from them.
No service-charge deduction applies until you confirm and save your business settings.
2 of 12 months have sales records. Missing months count as zero, not confirmed no trading. Confirm gross sales before card and delivery fees, exclude VAT already charged and exempt/out-of-scope receipts, and include zero-rated sales. Costs, wages, drawings and separate-company sales are not deducted from restaurant turnover.
Check earlier registration obligations even if turnover has since fallen. Historical thresholds may differ from today’s threshold.
GOV.UK registration rulesHMRC service-charge treatment
Prime cost
Food & drink + labour / sales
61.0%of total sales
0%Healthy <60%60–65%Danger >65%
Food & drink
£6,568.5
Labour
£7,248
Prime cost
£13,816.5
BUSINESS VALUATION
What’s your restaurant worth?
£369,779.3 – £575,326.88
2.5× – 4.0× annual earnings + £27,200 equipment & fittings
2 completed months · £137,031.72 annualised net earnings
Fewer than 12 months: preliminary annualised estimate. Not a formal appraisal; debt and tax adjustments are excluded.
Where the money goes
Food & drink£6,568.5 29.0%
Labour£7,248 32.0%
Monthly overheads£2,220 9.8%
Delivery fees£1,268.4 5.6%
Other costs£215 0.9%
Your profit opportunities
Recent activity
| Date | Entry | Amount | |
|---|---|---|---|
| 15 Nov | Dine-in | +£810 | |
| 15 Nov | Takeaway | +£270 | |
| 15 Nov | UberEats | +£162 | |
| 15 Nov | Deliveroo | +£108 | |
| 15 Nov | Wages — kitchen | −£256.5 |
Cash-based management estimates, not statutory accounts. Figures use recorded sales and costs; VAT is not adjusted. Profit less drawings is not a bank balance.