The invention relates to a cover, an insert and a floor, and a method for manufacturing a tray therefrom. The cover comprises a planar rectangular panel with a flap on each edge, a portion of each flap being connected to an adjacent flap with a gusset, each flap having a tab at the free edge thereof, wherein the floor comprising a planar rectangle which is substantially the same size as the panel, and wherein the insert comprising a planar rectangular base which is substantially the same size as the panel, the base having a wall portion on each edge, each flap being substantially twice the size of each wall portion, wherein in use the base is aligned with the panel, the wall portions are upright, the flaps extend around the respective wall portions and the tabs are folded onto the base, the floor being aligned with the base and the panel, and being bonded to the tabs. A tray so arranged is less expensive and stronger than prior art trays. The cover is not glued to the insert, which reduces manufacturing costs and provides greater versatility in decoration options for the cover.
