Hi Dave.

Yes, eggs are zero rated for VAT and are indicated as such on our VAT return.

A monthly calculation is done to see if the opening stock plus stock received minus sales minus donations are equal to the stock on hand. There is usually a very small difference (less than 0.5%) due to breakages. The monthly closing stock figure (cost prize value) is then entered into Pastel.

I see what you mean by the zero sum game.