Sandwiches offer excellent margins and even better if you're equipped to make them yourself. Once you've decided on the menu of ingredients, talked through the labelling requirements with your Trading Standards office, set up a work station with the blessing of environmental health officers (well,I didn't say it was easy, just profitable) then all that remains to be done is to work out the costings/margins. There is now an electronic hand to help with the latter. Brighton-based former shopkeeper Peter Levene has added a recipe calculator' to his Clear n' Easy Accounting System available on CD. As its title suggests, the system offers a user-friendly accounting system plus a comprehensive business guide for small retailers, and a breakdown calculator so you can work out special offers and profit margins. A petrol calculator which allows you to find out exactly how many miles per gallon you are getting from your car on individual trips, as well as overall, is a recent addition, along with the recipe calculator which he has included prompted by retailers' requests. The package costs £16.94, including post and packing. Ring 01273 605696 or e-mail: {{GROCER CLUB }}