For the pancakes: In a bowl combine the flour, milk, eggs and salt to make a thin batter. Heat the butter in a frying pan over medium-high heat. Pour in approximately 3 tablespoons of batter and swirl the pan quickly, so that the batter is spread as evenly and as thinly as possible. Fry the pancakes on both sides until golden, and set the finished pancakes aside. The batter should be enough for 8 pancakes (about 18cm diameter).
For the filling: Melt butter in a pan and sprinkle in the flour. Cook for a minute or two. Add the milk, stirring, and bring to the boil. Now add the stock, eggs and half of the Parmesan. Add the thawed spinach and season with salt, pepper and nutmeg.
Butter a baking dish. Spread some filling on the first pancake, roll the pancake up and place in the dish. Do with same with the remaining pancakes.
Stir together the egg yolk, creme fraiche and the rest of the Parmesan and pour over the pancakes.
Place into the oven and bake for 25 minutes at 225 C / Gas 7.
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