Restaurant covers = how many people a restaurant can sit at a time (restaurant covers eg. 70)

In food industry - income:

• sales - in store and takeaway
• service charge
• booking fees/no show fees
• tips?
• hiring fees of space eg. company gatherings

In food industry - current expenses:

• food wastage is a big expense - think of seasonality
• wages
• gas/electricity/energy bill
• Cost of food
• consumables
• advertising

In food industry - capital expenses/non-current:

• Fixtures and fittings
• Van (include depreciation) (can split total cost across however many events are done using it)