Lighting, electricity, heating, council tax, insurance, gas, water etc. should all be factored in as a total figure. I work out the total amount per year and divide it by the medium amount of functions (or products sold) and add it into our cost per function.
The quantity of time taken for a staff member to complete a specific task is always focused into our menus. Staff work at different rates, so it is imperative to know how much one member of staff is allocating to a specific task and does that then make the risk viable?
costing up exercise (PDF)
The rules on what food items are taxed at the standard rate and what food items are taxed at a zero rate are quite intricate, so I strongly suggest you check the HMRC website to see what category your company falls into.