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Brewery Business Plan

Sedibeng Breweries

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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
previous
next
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