A shoebox of receipts every January costs the average mobile caterer real money in missed expenses and a bigger accountant’s bill. Two minutes a day instead turns the whole tax return into a five-minute job and quietly claims back every pound you are owed. Here is the simple daily routine, with a worked week you can copy.
Record your takings every trading day
HMRC expect a record of your daily takings, and for most sole-trader caterers the cash basis is simplest: you are taxed on money in minus allowable money out, with no complicated invoicing. A single figure written down the same day is all it takes, and it is far more accurate than rebuilding a year from a carrier bag of faded receipts in January.
Daily figures also show you your real seasonal shape, the summer peaks and winter dips every mobile caterer rides. Knowing that pattern is what lets you plan stock, staff and the cash to get through the quiet months.
A trader’s week, logged
One pitch, a Wednesday event and a busy weekend
| Monday | £180 |
| Tuesday | £210 |
| Wednesday (event) | £240 |
| Thursday | £190 |
| Friday | £420 |
| Saturday | £610 |
| Sunday | £0 |
| Week’s takings | £1,850 |
Logged in two minutes a day — not reconstructed in a panic next spring
Log your wastage; it’s money, not just rubbish
Food you bought to sell but had to bin is a normal cost of a food business. On the cash basis it is already accounted for because you paid for the stock, but a simple daily wastage log does two jobs: it backs up your accounts if HMRC ever ask, and it shows you exactly where money is leaking out of the hatch.
What one binned tray a week really costs
| 24 rolls binned each Friday | £6 |
| Across a 52-week year | £312 |
Spot it in the log and that is a stock order to cut, not a loss to swallow
The traders who survive the winter are the ones who knew their numbers in summer. I kept a daily book from my first week, and it told me which pitch was paying and which was quietly costing me money long before the bank balance ever did.
David Hinton · author of “Start Mobile Catering UK”, 20+ years on the pitches
A 15-second look at the Daily Sales Tracker inside the MobCater app
Log a day in two taps, free
The app’s Daily Sales Tracker records takings and wastage in seconds and exports a tidy, dated PDF you can email straight to your accountant or keep for due diligence. It is in the Business Toolkit, and it starts inside the free app you can download today, no spreadsheet, no shoebox, no January panic.
Get the free appFree to start · works on your phone · nothing to lose, yours to keep
Frequently asked questions
Do I have to record my daily takings as a mobile caterer?
Yes. HMRC expect a record of your daily takings. For most sole traders the cash basis is simplest, where you are taxed on money in minus allowable money out, and a single daily sales figure recorded on the day is enough.
Can I claim food wastage as an expense?
On the cash basis the cost of stock you bought is already accounted for when you paid for it, so wastage is effectively covered. Keep a simple daily wastage log as your evidence and to spot where you are over-ordering.
What is the difference between cash basis and accruals?
Cash basis taxes you on money actually received and paid in the year, which suits most small mobile caterers. Accruals counts income and costs when they are earned or incurred, which is more complex and usually only needed as you grow.