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Plan Outline
Auditing and Consulting Business Plan
Artemide Auditing & Consulting AG
This sample business plan can be edited directly in Business Plan Pro software.
Appendix
| Sales Forecast | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Sales | |||||||||||||
| Audit services | 0% | £4,343 | £5,791 | £5,791 | £5,791 | £7,238 | £9,844 | £8,686 | £9,844 | £5,791 | £5,791 | £5,791 | £5,791 |
| Consulting services | 0% | £2,606 | £3,474 | £3,474 | £3,474 | £4,343 | £5,906 | £5,212 | £5,906 | £3,474 | £3,474 | £3,474 | £3,474 |
| Investigation services | 0% | £1,737 | £2,316 | £2,316 | £2,316 | £2,895 | £3,938 | £3,474 | £3,938 | £2,316 | £2,316 | £2,316 | £2,316 |
| Total Sales | £8,686 | £11,581 | £11,581 | £11,581 | £14,476 | £19,688 | £17,372 | £19,688 | £11,581 | £11,581 | £11,581 | £11,581 | |
| Direct Cost of Sales | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Audit services | £651 | £869 | £869 | £869 | £1,086 | £1,477 | £1,303 | £1,477 | £869 | £869 | £869 | £869 | |
| Consulting services | £391 | £521 | £521 | £521 | £651 | £886 | £782 | £886 | £521 | £521 | £521 | £521 | |
| Investigation services | £347 | £463 | £463 | £463 | £579 | £788 | £695 | £788 | £463 | £463 | £463 | £463 | |
| Subtotal Direct Cost of Sales | £1,389 | £1,853 | £1,853 | £1,853 | £2,316 | £3,151 | £2,780 | £3,151 | £1,853 | £1,853 | £1,853 | £1,853 | |
| Personnel Plan | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Sandor Artemide | 0% | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 |
| Brigitte Artemide | 0% | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 |
| Total People | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | |
| Total Payroll | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | |
| General Assumptions | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Plan Month | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | |
| Current Interest Rate | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | |
| Long-term Interest Rate | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | |
| Tax Rate | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | |
| Other | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Pro Forma Profit and Loss | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Sales | £8,686 | £11,581 | £11,581 | £11,581 | £14,476 | £19,688 | £17,372 | £19,688 | £11,581 | £11,581 | £11,581 | £11,581 | |
| Direct Cost of Sales | £1,389 | £1,853 | £1,853 | £1,853 | £2,316 | £3,151 | £2,780 | £3,151 | £1,853 | £1,853 | £1,853 | £1,853 | |
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Cost of Sales | £1,389 | £1,853 | £1,853 | £1,853 | £2,316 | £3,151 | £2,780 | £3,151 | £1,853 | £1,853 | £1,853 | £1,853 | |
| Gross Margin | £7,297 | £9,728 | £9,728 | £9,728 | £12,160 | £16,537 | £14,592 | £16,537 | £9,728 | £9,728 | £9,728 | £9,728 | |
| Gross Margin % | 84.01% | 84.00% | 84.00% | 84.00% | 84.00% | 84.00% | 84.00% | 84.00% | 84.00% | 84.00% | 84.00% | 84.00% | |
| Expenses | |||||||||||||
| Payroll | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | |
| Sales and Marketing and Other Expenses | £400 | £590 | £590 | £590 | £590 | £599 | £590 | £590 | £590 | £590 | £590 | £590 | |
| Depreciation | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | |
| Leased Equipment (incl. office rental) | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | |
| Utilities (incl. office furniture, etc.) | £150 | £150 | £150 | £150 | £150 | £150 | £150 | £150 | £150 | £150 | £150 | £150 | |
| Insurance | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | |
| Rent | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Payroll Taxes | 16% | £960 | £960 | £960 | £960 | £960 | £960 | £960 | £960 | £960 | £960 | £960 | £960 |
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Operating Expenses | £8,010 | £8,200 | £8,200 | £8,200 | £8,200 | £8,209 | £8,200 | £8,200 | £8,200 | £8,200 | £8,200 | £8,200 | |
| Profit Before Interest and Taxes | (£713) | £1,528 | £1,528 | £1,528 | £3,961 | £8,329 | £6,393 | £8,338 | £1,529 | £1,528 | £1,528 | £1,528 | |
| EBITDA | (£513) | £1,728 | £1,728 | £1,728 | £4,161 | £8,529 | £6,593 | £8,538 | £1,729 | £1,728 | £1,728 | £1,728 | |
| Interest Expense | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Taxes Incurred | (£178) | £382 | £382 | £382 | £990 | £2,082 | £1,598 | £2,084 | £382 | £382 | £382 | £382 | |
| Net Profit | (£535) | £1,146 | £1,146 | £1,146 | £2,970 | £6,246 | £4,794 | £6,253 | £1,146 | £1,146 | £1,146 | £1,146 | |
| Net Profit/Sales | -6.16% | 9.90% | 9.90% | 9.90% | 20.52% | 31.73% | 27.60% | 31.76% | 9.90% | 9.90% | 9.90% | 9.90% | |
| Pro Forma Cash Flow | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Cash Received | |||||||||||||
| Cash from Operations | |||||||||||||
| Cash Sales | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Cash from Receivables | £5,791 | £6,080 | £8,783 | £11,581 | £11,581 | £11,678 | £14,650 | £19,611 | £17,449 | £19,418 | £11,581 | £11,581 | |
| Subtotal Cash from Operations | £5,791 | £6,080 | £8,783 | £11,581 | £11,581 | £11,678 | £14,650 | £19,611 | £17,449 | £19,418 | £11,581 | £11,581 | |
| Additional Cash Received | |||||||||||||
| Sales Tax, VAT, HST/GST Received | 0.00% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| New Current Borrowing | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| New Other Liabilities (interest-free) | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| New Long-term Liabilities | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Sales of Other Current Assets | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Sales of Long-term Assets | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| New Investment Received | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Subtotal Cash Received | £5,791 | £6,080 | £8,783 | £11,581 | £11,581 | £11,678 | £14,650 | £19,611 | £17,449 | £19,418 | £11,581 | £11,581 | |
| Expenditures | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Expenditures from Operations | |||||||||||||
| Cash Spending | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | |
| Bill Payments | £11,682 | £3,061 | £4,235 | £4,235 | £4,271 | £5,370 | £7,213 | £6,406 | £7,135 | £4,235 | £4,235 | £4,235 | |
| Subtotal Spent on Operations | £17,682 | £9,061 | £10,235 | £10,235 | £10,271 | £11,370 | £13,213 | £12,406 | £13,135 | £10,235 | £10,235 | £10,235 | |
| Additional Cash Spent | |||||||||||||
| Sales Tax, VAT, HST/GST Paid Out | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Principal Repayment of Current Borrowing | £2,895 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Other Liabilities Principal Repayment | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Long-term Liabilities Principal Repayment | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Purchase Other Current Assets | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Purchase Long-term Assets | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | |
| Dividends | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Subtotal Cash Spent | £22,577 | £11,061 | £12,235 | £12,235 | £12,271 | £13,370 | £15,213 | £14,406 | £15,135 | £12,235 | £12,235 | £12,235 | |
| Net Cash Flow | (£16,786) | (£4,981) | (£3,453) | (£654) | (£690) | (£1,693) | (£563) | £5,205 | £2,314 | £7,183 | (£654) | (£654) | |
| Cash Balance | £75,865 | £70,884 | £67,431 | £66,777 | £66,087 | £64,395 | £63,832 | £69,036 | £71,351 | £78,534 | £77,880 | £77,226 | |
| Pro Forma Balance Sheet | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Assets | Starting Balances | ||||||||||||
| Current Assets | |||||||||||||
| Cash | £92,651 | £75,865 | £70,884 | £67,431 | £66,777 | £66,087 | £64,395 | £63,832 | £69,036 | £71,351 | £78,534 | £77,880 | £77,226 |
| Accounts Receivable | £11,581 | £14,477 | £19,977 | £22,776 | £22,776 | £25,671 | £33,681 | £36,404 | £36,481 | £30,613 | £22,776 | £22,776 | £22,776 |
| Other Current Assets | £1,158 | £1,158 | £1,158 | £1,158 | £1,158 | £1,158 | £1,158 | £1,158 | £1,158 | £1,158 | £1,158 | £1,158 | £1,158 |
| Total Current Assets | £105,390 | £91,499 | £92,019 | £91,365 | £90,711 | £92,916 | £99,234 | £101,393 | £106,675 | £103,121 | £102,468 | £101,814 | £101,160 |
| Long-term Assets | |||||||||||||
| Long-term Assets | £6,948 | £8,948 | £10,948 | £12,948 | £14,948 | £16,948 | £18,948 | £20,948 | £22,948 | £24,948 | £26,948 | £28,948 | £30,948 |
| Accumulated Depreciation | £0 | £200 | £400 | £600 | £800 | £1,000 | £1,200 | £1,400 | £1,600 | £1,800 | £2,000 | £2,200 | £2,400 |
| Total Long-term Assets | £6,948 | £8,748 | £10,548 | £12,348 | £14,148 | £15,948 | £17,748 | £19,548 | £21,348 | £23,148 | £24,948 | £26,748 | £28,548 |
| Total Assets | £112,338 | £100,247 | £102,567 | £103,713 | £104,859 | £108,864 | £116,982 | £120,941 | £128,023 | £126,269 | £127,416 | £128,562 | £129,708 |
| Liabilities and Capital | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Current Liabilities | |||||||||||||
| Accounts Payable | £11,581 | £2,920 | £4,094 | £4,094 | £4,094 | £5,129 | £7,000 | £6,165 | £6,994 | £4,093 | £4,094 | £4,094 | £4,094 |
| Current Borrowing | £2,895 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Other Current Liabilities | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Subtotal Current Liabilities | £14,476 | £2,920 | £4,094 | £4,094 | £4,094 | £5,129 | £7,000 | £6,165 | £6,994 | £4,093 | £4,094 | £4,094 | £4,094 |
| Long-term Liabilities | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total Liabilities | £14,476 | £2,920 | £4,094 | £4,094 | £4,094 | £5,129 | £7,000 | £6,165 | £6,994 | £4,093 | £4,094 | £4,094 | £4,094 |
| Paid-in Capital | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 |
| Retained Earnings | £92,862 | £92,862 | £92,862 | £92,862 | £92,862 | £92,862 | £92,862 | £92,862 | £92,862 | £92,862 | £92,862 | £92,862 | £92,862 |
| Earnings | £0 | (£535) | £611 | £1,757 | £2,903 | £5,874 | £12,120 | £16,914 | £23,168 | £24,314 | £25,460 | £26,606 | £27,752 |
| Total Capital | £97,862 | £97,327 | £98,473 | £99,619 | £100,765 | £103,736 | £109,982 | £114,776 | £121,030 | £122,176 | £123,322 | £124,468 | £125,614 |
| Total Liabilities and Capital | £112,338 | £100,247 | £102,567 | £103,713 | £104,859 | £108,864 | £116,982 | £120,941 | £128,023 | £126,269 | £127,416 | £128,562 | £129,708 |
| Net Worth | £97,862 | £97,327 | £98,473 | £99,619 | £100,765 | £103,736 | £109,982 | £114,776 | £121,030 | £122,176 | £123,322 | £124,468 | £125,614 |