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Plan Outline
Bakery Business Plan
Jolly's Java and Bakery
This sample business plan can be edited directly in Business Plan Pro software.
Appendix
| Sales Forecast | |||||||||||||
| Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | ||
| Unit Sales | |||||||||||||
| Espresso Drinks | 0% | 5,000 | 7,500 | 10,000 | 12,500 | 12,500 | 12,500 | 12,500 | 12,500 | 12,500 | 12,500 | 12,500 | 12,500 |
| Pastry Items | 0% | 2,000 | 3,000 | 6,000 | 8,333 | 8,333 | 8,333 | 8,333 | 8,333 | 8,333 | 8,333 | 8,333 | 8,333 |
| Other | 0% | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Total Unit Sales | 7,000 | 10,500 | 16,000 | 20,833 | 20,833 | 20,833 | 20,833 | 20,833 | 20,833 | 20,833 | 20,833 | 20,833 | |
| Unit Prices | Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | |
| Espresso Drinks | £3.00 | £3.00 | £3.00 | £3.00 | £3.00 | £3.00 | £3.00 | £3.00 | £3.00 | £3.00 | £3.00 | £3.00 | |
| Pastry Items | £1.00 | £1.00 | £1.00 | £1.00 | £1.00 | £1.00 | £1.00 | £1.00 | £1.00 | £1.00 | £1.00 | £1.00 | |
| Other | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | |
| Sales | |||||||||||||
| Espresso Drinks | £15,000 | £22,500 | £30,000 | £37,500 | £37,500 | £37,500 | £37,500 | £37,500 | £37,500 | £37,500 | £37,500 | £37,500 | |
| Pastry Items | £2,000 | £3,000 | £6,000 | £8,333 | £8,333 | £8,333 | £8,333 | £8,333 | £8,333 | £8,333 | £8,333 | £8,333 | |
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Sales | £17,000 | £25,500 | £36,000 | £45,833 | £45,833 | £45,833 | £45,833 | £45,833 | £45,833 | £45,833 | £45,833 | £45,833 | |
| Direct Unit Costs | Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | |
| Espresso Drinks | 0.00% | £0.25 | £0.25 | £0.25 | £0.25 | £0.25 | £0.25 | £0.25 | £0.25 | £0.25 | £0.25 | £0.25 | £0.25 |
| Pastry Items | 0.00% | £0.50 | £0.50 | £0.50 | £0.50 | £0.50 | £0.50 | £0.50 | £0.50 | £0.50 | £0.50 | £0.50 | £0.50 |
| Other | 0.00% | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 |
| Direct Cost of Sales | |||||||||||||
| Espresso Drinks | £1,250 | £1,875 | £2,500 | £3,125 | £3,125 | £3,125 | £3,125 | £3,125 | £3,125 | £3,125 | £3,125 | £3,125 | |
| Pastry Items | £1,000 | £1,500 | £3,000 | £4,167 | £4,167 | £4,167 | £4,167 | £4,167 | £4,167 | £4,167 | £4,167 | £4,167 | |
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Subtotal Direct Cost of Sales | £2,250 | £3,375 | £5,500 | £7,292 | £7,292 | £7,292 | £7,292 | £7,292 | £7,292 | £7,292 | £7,292 | £7,292 | |
| Personnel Plan | |||||||||||||
| Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | ||
| Managers | 0% | £8,333 | £8,333 | £8,333 | £8,333 | £8,333 | £8,333 | £8,333 | £8,333 | £8,333 | £8,333 | £8,333 | £8,333 |
| Pastry Bakers | 0% | £3,400 | £3,400 | £3,400 | £3,400 | £3,400 | £3,400 | £3,400 | £3,400 | £3,400 | £3,400 | £3,400 | £3,400 |
| Baristas | 0% | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 |
| Other | 0% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total People | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | |
| Total Payroll | £21,733 | £21,733 | £21,733 | £21,733 | £21,733 | £21,733 | £21,733 | £21,733 | £21,733 | £21,733 | £21,733 | £21,733 | |
| General Assumptions | |||||||||||||
| Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | ||
| 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 | 30.00% | 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 | |||||||||||||
| Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | ||
| Sales | £17,000 | £25,500 | £36,000 | £45,833 | £45,833 | £45,833 | £45,833 | £45,833 | £45,833 | £45,833 | £45,833 | £45,833 | |
| Direct Cost of Sales | £2,250 | £3,375 | £5,500 | £7,292 | £7,292 | £7,292 | £7,292 | £7,292 | £7,292 | £7,292 | £7,292 | £7,292 | |
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Cost of Sales | £2,250 | £3,375 | £5,500 | £7,292 | £7,292 | £7,292 | £7,292 | £7,292 | £7,292 | £7,292 | £7,292 | £7,292 | |
| Gross Margin | £14,750 | £22,125 | £30,500 | £38,542 | £38,542 | £38,542 | £38,542 | £38,542 | £38,542 | £38,542 | £38,542 | £38,542 | |
| Gross Margin % | 86.76% | 86.76% | 84.72% | 84.09% | 84.09% | 84.09% | 84.09% | 84.09% | 84.09% | 84.09% | 84.09% | 84.09% | |
| Expenses | |||||||||||||
| Payroll | £21,733 | £21,733 | £21,733 | £21,733 | £21,733 | £21,733 | £21,733 | £21,733 | £21,733 | £21,733 | £21,733 | £21,733 | |
| Sales and Marketing and Other Expenses | £2,250 | £2,250 | £2,250 | £2,250 | £2,250 | £2,250 | £2,250 | £2,250 | £2,250 | £2,250 | £2,250 | £2,250 | |
| Depreciation | 15% | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 |
| Utilities | 5% | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 |
| Payroll Taxes | 15% | £3,260 | £3,260 | £3,260 | £3,260 | £3,260 | £3,260 | £3,260 | £3,260 | £3,260 | £3,260 | £3,260 | £3,260 |
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Operating Expenses | £32,343 | £32,343 | £32,343 | £32,343 | £32,343 | £32,343 | £32,343 | £32,343 | £32,343 | £32,343 | £32,343 | £32,343 | |
| Profit Before Interest and Taxes | (£17,593) | (£10,218) | (£1,843) | £6,198 | £6,198 | £6,198 | £6,198 | £6,198 | £6,198 | £6,198 | £6,198 | £6,198 | |
| EBITDA | (£12,593) | (£5,218) | £3,157 | £11,198 | £11,198 | £11,198 | £11,198 | £11,198 | £11,198 | £11,198 | £11,198 | £11,198 | |
| Interest Expense | £833 | £833 | £833 | £833 | £833 | £833 | £833 | £833 | £833 | £833 | £833 | £833 | |
| Taxes Incurred | (£5,528) | (£2,763) | (£669) | £1,341 | £1,341 | £1,341 | £1,341 | £1,341 | £1,341 | £1,341 | £1,341 | £1,341 | |
| Net Profit | (£12,899) | (£8,289) | (£2,007) | £4,024 | £4,024 | £4,024 | £4,024 | £4,024 | £4,024 | £4,024 | £4,024 | £4,024 | |
| Net Profit/Sales | -75.87% | -32.50% | -5.58% | 8.78% | 8.78% | 8.78% | 8.78% | 8.78% | 8.78% | 8.78% | 8.78% | 8.78% | |
| Pro Forma Cash Flow | |||||||||||||
| Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | ||
| Cash Received | |||||||||||||
| Cash from Operations | |||||||||||||
| Cash Sales | £17,000 | £25,500 | £36,000 | £45,833 | £45,833 | £45,833 | £45,833 | £45,833 | £45,833 | £45,833 | £45,833 | £45,833 | |
| Subtotal Cash from Operations | £17,000 | £25,500 | £36,000 | £45,833 | £45,833 | £45,833 | £45,833 | £45,833 | £45,833 | £45,833 | £45,833 | £45,833 | |
| 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 | £17,000 | £25,500 | £36,000 | £45,833 | £45,833 | £45,833 | £45,833 | £45,833 | £45,833 | £45,833 | £45,833 | £45,833 | |
| Expenditures | Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | |
| Expenditures from Operations | |||||||||||||
| Cash Spending | £21,733 | £21,733 | £21,733 | £21,733 | £21,733 | £21,733 | £21,733 | £21,733 | £21,733 | £21,733 | £21,733 | £21,733 | |
| Bill Payments | £1,106 | £3,295 | £7,196 | £11,401 | £15,076 | £15,076 | £15,076 | £15,076 | £15,076 | £15,076 | £15,076 | £15,076 | |
| Subtotal Spent on Operations | £22,839 | £25,028 | £28,929 | £33,134 | £36,810 | £36,810 | £36,810 | £36,810 | £36,810 | £36,810 | £36,810 | £36,810 | |
| 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 | £0 | £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 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Dividends | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Subtotal Cash Spent | £22,839 | £25,028 | £28,929 | £33,134 | £36,810 | £36,810 | £36,810 | £36,810 | £36,810 | £36,810 | £36,810 | £36,810 | |
| Net Cash Flow | (£5,839) | £472 | £7,071 | £12,699 | £9,024 | £9,024 | £9,024 | £9,024 | £9,024 | £9,024 | £9,024 | £9,024 | |
| Cash Balance | £64,161 | £64,633 | £71,703 | £84,403 | £93,426 | £102,450 | £111,474 | £120,498 | £129,521 | £138,545 | £147,569 | £156,593 | |
| Pro Forma Balance Sheet | |||||||||||||
| Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | ||
| Assets | Starting Balances | ||||||||||||
| Current Assets | |||||||||||||
| Cash | £70,000 | £64,161 | £64,633 | £71,703 | £84,403 | £93,426 | £102,450 | £111,474 | £120,498 | £129,521 | £138,545 | £147,569 | £156,593 |
| Other Current Assets | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 |
| Total Current Assets | £82,000 | £76,161 | £76,633 | £83,703 | £96,403 | £105,426 | £114,450 | £123,474 | £132,498 | £141,521 | £150,545 | £159,569 | £168,593 |
| Long-term Assets | |||||||||||||
| Long-term Assets | £65,000 | £65,000 | £65,000 | £65,000 | £65,000 | £65,000 | £65,000 | £65,000 | £65,000 | £65,000 | £65,000 | £65,000 | £65,000 |
| Accumulated Depreciation | £0 | £5,000 | £10,000 | £15,000 | £20,000 | £25,000 | £30,000 | £35,000 | £40,000 | £45,000 | £50,000 | £55,000 | £60,000 |
| Total Long-term Assets | £65,000 | £60,000 | £55,000 | £50,000 | £45,000 | £40,000 | £35,000 | £30,000 | £25,000 | £20,000 | £15,000 | £10,000 | £5,000 |
| Total Assets | £147,000 | £136,161 | £131,633 | £133,703 | £141,403 | £145,426 | £149,450 | £153,474 | £157,498 | £161,521 | £165,545 | £169,569 | £173,593 |
| Liabilities and Capital | Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | |
| Current Liabilities | |||||||||||||
| Accounts Payable | £1,000 | £3,060 | £6,820 | £10,898 | £14,574 | £14,574 | £14,574 | £14,574 | £14,574 | £14,574 | £14,574 | £14,574 | £14,574 |
| Current Borrowing | £0 | £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 | £1,000 | £3,060 | £6,820 | £10,898 | £14,574 | £14,574 | £14,574 | £14,574 | £14,574 | £14,574 | £14,574 | £14,574 | £14,574 |
| Long-term Liabilities | £100,000 | £100,000 | £100,000 | £100,000 | £100,000 | £100,000 | £100,000 | £100,000 | £100,000 | £100,000 | £100,000 | £100,000 | £100,000 |
| Total Liabilities | £101,000 | £103,060 | £106,820 | £110,898 | £114,574 | £114,574 | £114,574 | £114,574 | £114,574 | £114,574 | £114,574 | £114,574 | £114,574 |
| Paid-in Capital | £110,000 | £110,000 | £110,000 | £110,000 | £110,000 | £110,000 | £110,000 | £110,000 | £110,000 | £110,000 | £110,000 | £110,000 | £110,000 |
| Retained Earnings | (£64,000) | (£64,000) | (£64,000) | (£64,000) | (£64,000) | (£64,000) | (£64,000) | (£64,000) | (£64,000) | (£64,000) | (£64,000) | (£64,000) | (£64,000) |
| Earnings | £0 | (£12,899) | (£21,187) | (£23,195) | (£19,171) | (£15,147) | (£11,124) | (£7,100) | (£3,076) | £948 | £4,971 | £8,995 | £13,019 |
| Total Capital | £46,000 | £33,101 | £24,813 | £22,805 | £26,829 | £30,853 | £34,876 | £38,900 | £42,924 | £46,948 | £50,971 | £54,995 | £59,019 |
| Total Liabilities and Capital | £147,000 | £136,161 | £131,633 | £133,703 | £141,403 | £145,426 | £149,450 | £153,474 | £157,498 | £161,521 | £165,545 | £169,569 | £173,593 |
| Net Worth | £46,000 | £33,101 | £24,813 | £22,805 | £26,829 | £30,853 | £34,876 | £38,900 | £42,924 | £46,948 | £50,971 | £54,995 | £59,019 |