All figures weekly. Rent, insurance & utilities are entered as monthly bills and shown here as their weekly share (× 12 ÷ 52).
Employer NI = 15% on payroll above £{Math.round(NI_THRESHOLD_WEEK)}/week per employee (applied to wages + holiday cover).
Eligible employers can offset up to £10,500/yr via the Employment Allowance. Holiday cover = statutory 5.6 weeks’ leave
(12.07% of wages). Pension = 3% (statutory min is 3% of the £6,240–£50,270 band).
{/* VAT */}
VAT owed to HMRC (20%, weekly)
Input VAT — commission{money2(-inputVatComm)}
Input VAT — packaging{money2(-inputVatPack)}
Input VAT — drinks{money2(-inputVatDrink)}
Net VAT owed{money(vatOwed)}
Output VAT assumes VAT-registered, hot food standard-rated, sale price includes 20% VAT. Food COGS is zero-rated
(no reclaim); packaging and drinks are treated as VAT-inclusive, so the 20% within them is reclaimed, along with
VAT the platform adds on commission. P&L lines are shown VAT-inclusive; this block is the HMRC reconciliation.
{/* BREAK-EVEN CHART */}
Break-even (yearly)
{isFinite(beOrdersDay)
? “You break even at about ” + Math.ceil(beOrdersDay) + ” orders/day (” +
Math.ceil(beOrdersDay * daysPerWeek) + “/week). Below the crossover you’re loss-making; above it you profit.”
: “At this price, each order loses money before you sell it — the lines never cross. Raise the price, or cut commission / COGS.”}
[“£” + value.toLocaleString(“en-GB”), name + “/yr”]}
labelFormatter={(l) => l + ” orders/day”}
/>
{isFinite(beOrdersDay) && (
)}
— Revenue— Total cost
);
}
Key notes
Simplify content creation and ensure design consistency.
Streamlines the design process and saves time.
Pre-arranged collections of blocks.
Moreover, the WordPress community and theme developers are actively contributing to a growing library of block patterns, making it easier for users to find a pattern that suits their needs. Whether you`re building a landing page, a photo gallery, or a complex layout, there`s likely a block pattern ready to use.
This democratizes design for non-technical users while offering developers a way to extend WordPress functionality and provide more options to their clients.
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