Takings in at the top. What is left for rent at the bottom, against what the landlord is asking. The Corner Café, illustrative.
Start from sales, not from the rent.
Drag the rent the agent quoted. The page works out what the site would have to sell for that rent to pass the book's 12% all-in test.
The 12% all-in test is this book's judgement, between a published 6–10% total-occupancy guide and a 12% rent-only ceiling. Rates: GOV.UK multipliers for England 2026/27. VAT at 20%. Nothing here is advice about a particular site; it is arithmetic you can check. Respects your reduced-motion setting.