When a friend (and restaurant owner) had his car serviced recently, the bill came divided between labour, parts and VAT, a system he's now considering for bills in his restaurant.

Car parts equate to food or wine, the labour represents the wages of the skilled waiting staff and chefs, and the VAT reminds guests that a whopping 20% of the final bill is never seen by the restaurant anyway.

I think he's joking – he's Italian, so you never know.

Personally, I want guests to have an unforgettable experience, yet I must think and act like an operator. If there is no profit this year, there will be no business left to run the next.

I am mindful that dining out is an indulgence, so providing value is vital. I also know some people will look at a plate of food and judge the cost of the visit purely against that dish, without taking into account the hidden extras.

Gas, electricity, linen and fresh flowers figure among the basics. Additionally, guests will receive canapes, amuse-bouches, homemade breads and petits fours, all contributing to a sense of extravagance. Then there's the cleaning up.

Most costly of all is the time invested in recipes, demanding layers of preparation and labour.

Today's recipes show one restaurant dish to illustrate the point and an alternative, simpler version that can easily be made at home.

Salad of smoked duck and chicory with a honey and grain mustard dressing

Serves 4

1 egg yolk

1tsp grain mustard, or to taste

70ml cider vinegar (or white wine or sherry vinegar if you prefer)

1dsstsp clear honey, or to taste

1 clove of garlic, peeled (optional)

100ml walnut oil

80ml olive oil

80ml rapeseed oil

Salt and pepper

1 smoked duck breast

6-8 heads of chicory

1dsstsp chives, very finely chopped

3dsstsp walnut pieces, roughly crumbled

1. Place the egg yolk in a medium bowl and add the mustard, vinegar and half the honey. Crush the garlic clove and work it to a paste using a pinch of salt to help work it down to a mush, and add it to the bowl. Season with a little salt and freshly ground black pepper then whisk to form a paste. Still whisking, slowly incorporate the walnut oil then the olive and rapeseed oils, then whisk in the remaining honey. Taste and adjust: if sharp and vinegary, add a little more honey. For a more punchy dressing, add more mustard. Refrigerate until needed, removing from the fridge 30 minutes before using, and shaking or whisking again to re-emulsify if needed.

2. Slice the duck breast very thinly across the meat to give slivers as fine as you can manage. Place these on a tray or a plate and cover with greaseproof paper. This is best done just before you serve the salad or up to an hour in advance.

3. Cut the base root off the heads of chicory, discard any brown or bruised outer leaves, then gently open out the head so the leaves naturally fall apart. As you near the centre of each head you will need to cut off more base to allow the last of the central leaves to separate. The white base of the larger leaves can be bitter, so trim a couple of centimetres from them to control the amount of bitterness. You don't want to lose all the bitterness, since the duck and the dressing are deliberately rich in contrast to these leaves. Place the leaves in a bowl and sprinkle on a little dressing. Season with a little sea salt and fresh ground black pepper. Toss softly with two spoons to coat the leaves with dressing then add the chives, walnuts and half the duck slices. Add a little more dressing then toss again. You can serve this in the large bowl at the table, scattering the last pieces of duck now, or divide it between bowls then scatter the last of the duck over each.

Maple-glazed breast of duck with prune and armagnac puree, braised chicory, pearl onions and salsify

Serves 4

For the chicory:

2 heads of chicory

1dsstsp icing sugar

Juice of 1 orange

1 sprig of thyme

150ml chicken stock

For the maple glaze:

200ml maple syrup

1 one-inch piece of cinnamon stick

2 cloves

A good pinch of chilli flakes

50ml sherry vinegar

For the salsify:

2 pieces of salsify

1 lemon

1 knob of butter

For the pearl onions:

16 small pearl onions, soaked in hot water for 10 minutes

1 sprig of thyme

1 knob of butter

For the prune and Armagnac puree:

Enough Armagnac or brandy to cover and soak the prunes

300g pitted prunes d'Agen

1 knob of butter

For caper and raisin dressing:

100g golden raisins

About 150ml Madeira

150g unsalted butter

Juice of half a lemon

2dsstsp very small lilliput capers, excess brine squeezed out

Some picked fronds of chervil to finish

4 small breasts of duck

1dsstsp table salt and 1dsstsp ground cinnamon, mixed

Rapeseed oil or vegetable oil for cooking

Sea salt and fresh ground black pepper

1. Cut the chicory in half lengthways then scoop out the core but leave enough to hold the leaves together. Heat an ovenproof frying pan and add a film of vegetable oil then a knob of butter. Once foaming, add the chicory, cut face down, and brown for 2-3 minutes. Add the icing sugar, season with a little salt then fry gently for 2 minutes. Add the orange juice, thyme and stock, bring to a simmer, cover with tinfoil and transfer to the oven at 180°C/gas mark 4 for 20 minutes or until the chicory is very tender. Store in the cooking liquid and reheat when needed.

2. For the maple glaze, combine the ingredients in a small pan and bring almost to the boil before removing from the heat and covering. Infuse until cold then pass through a sieve and set aside.

3. Wash the salsify thoroughly then, with a swivel-head peeler, remove the outer skin then wash again. Use the peeler to peel the full length of each stick into an even cylinder with no jagged edges. Cut into 6cm batons then place in salted water, adding the lemon juice. Boil until tender then remove from the heat to cool and store in the cooking liquid.

4. Place the pearl onions in salted cold water, bring to a simmer then cook for 10 minutes. Discard the water and allow the onions to cool. Once cool enough to touch, peel off the skin. Heat a saucepan or a frying pan, add the butter and thyme then fry the onions gently until light gold and set aside.

5. Place the Armagnac or brandy in a small pan and warm. Once warm, remove from the heat and add the prunes, leaving them in the liquid to soak for at least three hours, or overnight. Transfer the contents to a blender, add the butter and process to a puree. Pass through a fine sieve and set aside.

6. Cut the raisins in two and warm the Madeira in a small pan. Once hot, add the raisins and remove from the heat, soaking for at least an hour. Place the butter in a deep pan and put over a moderate heat. Allow the butter to melt then foam gently, turning gold then nut-brown. Swirl the pan every 30 seconds or so to monitor the change – it will only take a few minutes so keep a close eye on it. Remove from the heat, add a small pinch of salt then the juice of half a lemon. Allow to cool for 10 minutes then add the raisins, their liquid and the capers, and set aside. This will harden as it cools, so you may need to warm it gently before serving.

7. Season the duck breasts generously on the fat side with the cinnamon and salt mixture then place them, fat side down, in a cold frying pan. Place the pan over a moderate heat. As the pan heats, fat from the breasts will begin to melt and render. Cook for 10 minutes until the skin is golden brown, monitoring every few minutes to ensure the heat is not too fierce. Turn the breasts on to the other side then remove from the heat, add a spoonful of maple glaze to each and leave to rest while finishing the other components. of the dish.

8. Add a small knob of butter to a warm frying pan then fry the salsify until gold all over, adding the pearl onions near the end to warm through. Heat the chicory in its cooking liquor, heat the prune puree and ensure the caper and raisin dressing is melted. Place a spoonful of the prune puree in the top right-hand corner of each dish and drag the back of a spoon through it towards the bottom right of the plate. Lift the salsify and onions on to some absorbent paper to drain, then arrange these in an overlapping fashion across the puree. Remove the chicory from its cooking liquor and dry it on absorbent paper then trim off the remaining root to leave tender leaves. Shape these into the outline of a head of chicory then place on the left-hand side of the plate. Slice the duck breast into thin slices and arrange on the plate, spoon some of the juices from the pan over the duck, then spoon the caper and raisin dressing over and around the ingredients. Place some picked fresh herbs over the salsify and onions and serve at once.