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There has been much confusion in the sandwich industry over the question of when VAT is chargeable and when it is not, particularly in relation to those operating delivery rounds.

• Are you paying too much in rates?
• Does your rent need renegotiating?
• Need help with cash flow?

All businesses need to raise funds from time-to-time, whether to buy equipment, property or simply to underwrite business development. Often the High Street banks are not the easiest or best place to do this.

There are additional elements in relation to the salt pledge for the foodservice sector:

"We recognise that achieving the public health goal of consuming no more than 6g of salt per person per day will necessitate further action across the whole industry, Government, NGOs and individuals.