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Plan Outline
Brewery Business Plan
Sedibeng Breweries
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 | ||
| Sales | |||||||||||||
| X Beer | 0% | £29,399 | £32,143 | £38,415 | £42,334 | £46,254 | £48,214 | £54,878 | £61,542 | £64,286 | £72,909 | £79,181 | £90,157 |
| Y Beer | 0% | £23,519 | £25,714 | £30,732 | £33,868 | £37,003 | £38,571 | £43,902 | £49,233 | £51,429 | £58,328 | £63,345 | £72,125 |
| Z Beer | 0% | £12,413 | £13,571 | £16,219 | £17,875 | £19,530 | £20,357 | £23,171 | £25,984 | £27,143 | £30,784 | £33,432 | £38,066 |
| Total Sales | £65,331 | £71,428 | £85,366 | £94,077 | £102,787 | £107,142 | £121,951 | £136,759 | £142,858 | £162,021 | £175,958 | £200,348 | |
| Direct Cost of Sales | Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | |
| X Beer | £16,463 | £18,000 | £21,512 | £23,707 | £25,902 | £27,000 | £30,732 | £34,464 | £36,000 | £40,829 | £44,341 | £50,488 | |
| Y Beer | £13,171 | £14,400 | £17,210 | £18,966 | £20,722 | £21,600 | £24,585 | £27,570 | £28,800 | £32,664 | £35,473 | £40,390 | |
| Z Beer | £6,951 | £7,600 | £9,083 | £10,010 | £10,937 | £11,400 | £12,976 | £14,551 | £15,200 | £17,239 | £18,722 | £21,317 | |
| Subtotal Direct Cost of Sales | £36,585 | £40,000 | £47,805 | £52,683 | £57,561 | £60,000 | £68,293 | £76,585 | £80,000 | £90,732 | £98,536 | £112,195 | |
| 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 | ||
| President and CEO | 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 |
| Operations Manager | 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 |
| Marketing Manager | 0% | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 |
| Brewmaster | 0% | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 |
| Brewmaster | 0% | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 |
| Office Manager | 0% | £1,600 | £1,600 | £1,600 | £1,600 | £1,600 | £1,600 | £1,600 | £1,600 | £1,600 | £1,600 | £1,600 | £1,600 |
| Bottler #1 | 0% | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 |
| Bottler #2 | 0% | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 |
| Bottler #3 | 0% | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 |
| Packager #1 | 0% | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 |
| Packager #2 | 0% | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 |
| Packager #3 | 0% | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 |
| Packager #4 | 0% | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 |
| Shipper #1 | 0% | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 |
| Shipper #2 | 0% | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 |
| Total People | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 | |
| Total Payroll | £27,600 | £27,600 | £27,600 | £27,600 | £27,600 | £27,600 | £27,600 | £27,600 | £27,600 | £27,600 | £27,600 | £27,600 | |
| 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 | £65,331 | £71,428 | £85,366 | £94,077 | £102,787 | £107,142 | £121,951 | £136,759 | £142,858 | £162,021 | £175,958 | £200,348 | |
| Direct Cost of Sales | £36,585 | £40,000 | £47,805 | £52,683 | £57,561 | £60,000 | £68,293 | £76,585 | £80,000 | £90,732 | £98,536 | £112,195 | |
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Cost of Sales | £36,585 | £40,000 | £47,805 | £52,683 | £57,561 | £60,000 | £68,293 | £76,585 | £80,000 | £90,732 | £98,536 | £112,195 | |
| Gross Margin | £28,746 | £31,428 | £37,561 | £41,394 | £45,226 | £47,142 | £53,658 | £60,174 | £62,858 | £71,289 | £77,422 | £88,153 | |
| Gross Margin % | 44.00% | 44.00% | 44.00% | 44.00% | 44.00% | 44.00% | 44.00% | 44.00% | 44.00% | 44.00% | 44.00% | 44.00% | |
| Expenses | |||||||||||||
| Payroll | £27,600 | £27,600 | £27,600 | £27,600 | £27,600 | £27,600 | £27,600 | £27,600 | £27,600 | £27,600 | £27,600 | £27,600 | |
| Sales and Marketing and Other Expenses | £4,500 | £4,500 | £4,500 | £4,500 | £4,500 | £4,500 | £4,500 | £4,500 | £4,500 | £4,500 | £4,500 | £4,500 | |
| Depreciation | £850 | £850 | £850 | £850 | £850 | £850 | £850 | £850 | £850 | £850 | £850 | £850 | |
| Leased Equipment | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | |
| Utilities | £400 | £400 | £400 | £400 | £400 | £400 | £400 | £400 | £400 | £400 | £400 | £400 | |
| Insurance | £350 | £350 | £350 | £350 | £350 | £350 | £350 | £350 | £350 | £350 | £350 | £350 | |
| Rent | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | |
| Payroll Taxes | 15% | £4,140 | £4,140 | £4,140 | £4,140 | £4,140 | £4,140 | £4,140 | £4,140 | £4,140 | £4,140 | £4,140 | £4,140 |
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Operating Expenses | £41,040 | £41,040 | £41,040 | £41,040 | £41,040 | £41,040 | £41,040 | £41,040 | £41,040 | £41,040 | £41,040 | £41,040 | |
| Profit Before Interest and Taxes | (£12,294) | (£9,612) | (£3,479) | £354 | £4,186 | £6,102 | £12,618 | £19,134 | £21,818 | £30,249 | £36,382 | £47,113 | |
| EBITDA | (£11,444) | (£8,762) | (£2,629) | £1,204 | £5,036 | £6,952 | £13,468 | £19,984 | £22,668 | £31,099 | £37,232 | £47,963 | |
| Interest Expense | £167 | £167 | £167 | £167 | £167 | £167 | £167 | £167 | £167 | £167 | £167 | £167 | |
| Taxes Incurred | (£3,738) | (£2,445) | (£911) | £47 | £1,005 | £1,484 | £3,113 | £4,742 | £5,413 | £7,521 | £9,054 | £11,737 | |
| Net Profit | (£8,723) | (£7,334) | (£2,734) | £140 | £3,015 | £4,452 | £9,339 | £14,225 | £16,238 | £22,562 | £27,161 | £35,210 | |
| Net Profit/Sales | -13.35% | -10.27% | -3.20% | 0.15% | 2.93% | 4.16% | 7.66% | 10.40% | 11.37% | 13.93% | 15.44% | 17.57% | |
| 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 | £16,333 | £17,857 | £21,342 | £23,519 | £25,697 | £26,786 | £30,488 | £34,190 | £35,715 | £40,505 | £43,990 | £50,087 | |
| Cash from Receivables | £0 | £1,633 | £49,151 | £53,919 | £64,242 | £70,776 | £77,199 | £80,727 | £91,833 | £102,722 | £107,623 | £121,864 | |
| Subtotal Cash from Operations | £16,333 | £19,490 | £70,492 | £77,439 | £89,939 | £97,561 | £107,687 | £114,916 | £127,548 | £143,227 | £151,612 | £171,951 | |
| 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 | £77,000 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Subtotal Cash Received | £16,333 | £96,490 | £70,492 | £77,439 | £89,939 | £97,561 | £107,687 | £114,916 | £127,548 | £143,227 | £151,612 | £171,951 | |
| 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 | £27,600 | £27,600 | £27,600 | £27,600 | £27,600 | £27,600 | £27,600 | £27,600 | £27,600 | £27,600 | £27,600 | £27,600 | |
| Bill Payments | £2,528 | £75,122 | £54,540 | £68,323 | £71,047 | £76,695 | £77,468 | £93,615 | £103,163 | £102,623 | £123,017 | £129,691 | |
| Subtotal Spent on Operations | £30,128 | £102,722 | £82,140 | £95,923 | £98,647 | £104,295 | £105,068 | £121,215 | £130,763 | £130,223 | £150,617 | £157,291 | |
| 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 | £30,128 | £102,722 | £82,140 | £95,923 | £98,647 | £104,295 | £105,068 | £121,215 | £130,763 | £130,223 | £150,617 | £157,291 | |
| Net Cash Flow | (£13,796) | (£6,231) | (£11,648) | (£18,485) | (£8,708) | (£6,734) | £2,619 | (£6,299) | (£3,215) | £13,004 | £995 | £14,660 | |
| Cash Balance | £66,204 | £59,973 | £48,326 | £29,841 | £21,133 | £14,398 | £17,017 | £10,718 | £7,504 | £20,508 | £21,502 | £36,162 | |
| 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 | £80,000 | £66,204 | £59,973 | £48,326 | £29,841 | £21,133 | £14,398 | £17,017 | £10,718 | £7,504 | £20,508 | £21,502 | £36,162 |
| Accounts Receivable | £0 | £48,998 | £100,936 | £115,810 | £132,448 | £145,296 | £154,877 | £169,141 | £190,984 | £206,294 | £225,088 | £249,434 | £277,831 |
| Inventory | £10,000 | £40,244 | £44,000 | £52,585 | £57,951 | £63,317 | £65,999 | £75,122 | £84,244 | £88,001 | £99,805 | £108,390 | £123,414 |
| Other Current Assets | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total Current Assets | £90,000 | £155,447 | £204,909 | £216,721 | £220,241 | £229,746 | £235,275 | £261,280 | £285,946 | £301,798 | £345,400 | £379,326 | £437,407 |
| Long-term Assets | |||||||||||||
| Long-term Assets | £750,000 | £750,000 | £750,000 | £750,000 | £750,000 | £750,000 | £750,000 | £750,000 | £750,000 | £750,000 | £750,000 | £750,000 | £750,000 |
| Accumulated Depreciation | £0 | £850 | £1,700 | £2,550 | £3,400 | £4,250 | £5,100 | £5,950 | £6,800 | £7,650 | £8,500 | £9,350 | £10,200 |
| Total Long-term Assets | £750,000 | £749,150 | £748,300 | £747,450 | £746,600 | £745,750 | £744,900 | £744,050 | £743,200 | £742,350 | £741,500 | £740,650 | £739,800 |
| Total Assets | £840,000 | £904,597 | £953,209 | £964,171 | £966,841 | £975,496 | £980,175 | £1,005,330 | £1,029,146 | £1,044,148 | £1,086,900 | £1,119,976 | £1,177,207 |
| 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 | £0 | £73,319 | £52,265 | £65,961 | £68,491 | £74,131 | £74,359 | £90,175 | £99,765 | £98,529 | £118,720 | £124,634 | £146,655 |
| Current Borrowing | £20,000 | £20,000 | £20,000 | £20,000 | £20,000 | £20,000 | £20,000 | £20,000 | £20,000 | £20,000 | £20,000 | £20,000 | £20,000 |
| Other Current Liabilities | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Subtotal Current Liabilities | £20,000 | £93,319 | £72,265 | £85,961 | £88,491 | £94,131 | £94,359 | £110,175 | £119,765 | £118,529 | £138,720 | £144,634 | £166,655 |
| Long-term Liabilities | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total Liabilities | £20,000 | £93,319 | £72,265 | £85,961 | £88,491 | £94,131 | £94,359 | £110,175 | £119,765 | £118,529 | £138,720 | £144,634 | £166,655 |
| Paid-in Capital | £861,700 | £861,700 | £938,700 | £938,700 | £938,700 | £938,700 | £938,700 | £938,700 | £938,700 | £938,700 | £938,700 | £938,700 | £938,700 |
| Retained Earnings | (£41,700) | (£41,700) | (£41,700) | (£41,700) | (£41,700) | (£41,700) | (£41,700) | (£41,700) | (£41,700) | (£41,700) | (£41,700) | (£41,700) | (£41,700) |
| Earnings | £0 | (£8,723) | (£16,056) | (£18,791) | (£18,650) | (£15,636) | (£11,184) | (£1,845) | £12,381 | £28,619 | £51,181 | £78,342 | £113,552 |
| Total Capital | £820,000 | £811,277 | £880,944 | £878,209 | £878,350 | £881,364 | £885,816 | £895,155 | £909,381 | £925,619 | £948,181 | £975,342 | £1,010,552 |
| Total Liabilities and Capital | £840,000 | £904,597 | £953,209 | £964,171 | £966,841 | £975,496 | £980,175 | £1,005,330 | £1,029,146 | £1,044,148 | £1,086,900 | £1,119,976 | £1,177,207 |
| Net Worth | £820,000 | £811,277 | £880,944 | £878,209 | £878,350 | £881,364 | £885,816 | £895,155 | £909,381 | £925,619 | £948,181 | £975,342 | £1,010,552 |