20% Discount on Business Plan Pro Premier Edition
Click here to buy now or call 0845 351 9924
 

Cafe Bistro Coffeehouse Business Plan

The Watertower Cafe

This sample business plan can be edited directly in Business Plan Pro software.

previous
next

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
Restaurant 0% £116,330 £126,271 £132,163 £150,898 £142,787 £153,458 £164,320 £190,700 £184,871 £184,871 £189,120 £190,428
Coffeehouse 0% £14,525 £14,525 £16,800 £16,800 £19,800 £19,800 £22,770 £22,770 £26,185 £26,185 £30,112 £30,112
Total Sales £130,855 £140,796 £148,963 £167,698 £162,587 £173,258 £187,090 £213,470 £211,056 £211,056 £219,232 £220,540
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
Restaurant £101,350 £102,363 £103,386 £105,419 £104,420 £105,850 £106,908 £108,850 £107,350 £107,350 £108,100 £108,850
Coffeehouse £4,357 £4,357 £5,040 £5,040 £5,940 £5,940 £6,831 £6,831 £7,855 £7,855 £9,033 £9,033
Subtotal Direct Cost of Sales £105,707 £106,720 £108,426 £110,459 £110,360 £111,790 £113,739 £115,681 £115,205 £115,205 £117,133 £117,883
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
Owner/Manager 0% £3,333 £3,333 £3,333 £3,333 £3,333 £3,333 £3,333 £3,333 £3,333 £3,333 £3,333 £3,333
Employees 0% £23,501 £23,501 £23,501 £23,501 £23,501 £23,501 £23,501 £23,501 £23,501 £23,501 £23,501 £23,501
Total People 21 21 21 21 21 21 21 21 21 21 21 21
Total Payroll £26,834 £26,834 £26,834 £26,834 £26,834 £26,834 £26,834 £26,834 £26,834 £26,834 £26,834 £26,834
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 12.25% 12.25% 12.25% 12.25% 12.25% 12.25% 12.25% 12.25% 12.25% 12.25% 12.25% 12.25%
Long-term Interest Rate 6.75% 6.75% 6.75% 6.75% 6.75% 6.75% 6.75% 6.75% 6.75% 6.75% 6.75% 6.75%
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 £130,855 £140,796 £148,963 £167,698 £162,587 £173,258 £187,090 £213,470 £211,056 £211,056 £219,232 £220,540
Direct Cost of Sales £105,707 £106,720 £108,426 £110,459 £110,360 £111,790 £113,739 £115,681 £115,205 £115,205 £117,133 £117,883
Other £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Cost of Sales £105,707 £106,720 £108,426 £110,459 £110,360 £111,790 £113,739 £115,681 £115,205 £115,205 £117,133 £117,883
Gross Margin £25,148 £34,076 £40,537 £57,239 £52,227 £61,468 £73,351 £97,789 £95,851 £95,851 £102,099 £102,657
Gross Margin % 19.22% 24.20% 27.21% 34.13% 32.12% 35.48% 39.21% 45.81% 45.41% 45.41% 46.57% 46.55%
Expenses
Payroll £26,834 £26,834 £26,834 £26,834 £26,834 £26,834 £26,834 £26,834 £26,834 £26,834 £26,834 £26,834
Sales and Marketing and Other Expenses £7,900 £6,500 £7,900 £6,500 £6,500 £6,500 £6,500 £6,500 £6,500 £6,500 £6,500 £6,500
Depreciation £575 £575 £575 £575 £575 £575 £575 £575 £575 £575 £575 £575
Leased Equip/Van/Dispensing Systems £1,050 £1,050 £1,050 £1,050 £1,050 £1,050 £1,050 £1,050 £1,050 £1,050 £1,050 £1,050
Utilities £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000
Insurance £1,745 £1,745 £1,745 £1,745 £1,745 £1,745 £1,745 £1,745 £1,745 £1,745 £1,745 £1,745
Other Taxes £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000
Payroll Taxes 22% £5,903 £5,903 £5,903 £5,903 £5,903 £5,903 £5,903 £5,903 £5,903 £5,903 £5,903 £5,903
Other £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Operating Expenses £48,007 £46,607 £48,007 £46,607 £46,607 £46,607 £46,607 £46,607 £46,607 £46,607 £46,607 £46,607
Profit Before Interest and Taxes (£22,859) (£12,531) (£7,470) £10,632 £5,620 £14,861 £26,744 £51,182 £49,244 £49,244 £55,492 £56,050
EBITDA (£22,284) (£11,956) (£6,895) £11,207 £6,195 £15,436 £27,319 £51,757 £49,819 £49,819 £56,067 £56,625
Interest Expense £4,185 £4,154 £4,122 £4,090 £4,058 £4,026 £3,993 £3,960 £3,927 £3,893 £3,860 £3,826
Taxes Incurred (£8,113) (£4,171) (£2,898) £1,635 £390 £2,709 £5,688 £11,805 £11,329 £11,338 £12,908 £13,056
Net Profit (£18,931) (£12,514) (£8,695) £4,906 £1,171 £8,126 £17,063 £35,416 £33,987 £34,013 £38,724 £39,168
Net Profit/Sales -14.47% -8.89% -5.84% 2.93% 0.72% 4.69% 9.12% 16.59% 16.10% 16.12% 17.66% 17.76%
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 £130,855 £140,796 £148,963 £167,698 £162,587 £173,258 £187,090 £213,470 £211,056 £211,056 £219,232 £220,540
Subtotal Cash from Operations £130,855 £140,796 £148,963 £167,698 £162,587 £173,258 £187,090 £213,470 £211,056 £211,056 £219,232 £220,540
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 £130,855 £140,796 £148,963 £167,698 £162,587 £173,258 £187,090 £213,470 £211,056 £211,056 £219,232 £220,540
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 £26,834 £26,834 £26,834 £26,834 £26,834 £26,834 £26,834 £26,834 £26,834 £26,834 £26,834 £26,834
Bill Payments £35,544 £175,815 £127,186 £132,308 £137,495 £134,078 £139,478 £145,029 £152,660 £149,153 £149,821 £155,206
Subtotal Spent on Operations £62,378 £202,649 £154,020 £159,142 £164,329 £160,912 £166,312 £171,863 £179,494 £175,987 £176,655 £182,040
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 £1,824 £1,843 £1,861 £1,880 £1,900 £1,919 £1,939 £1,958 £1,978 £1,999 £2,019 £2,040
Other Liabilities Principal Repayment £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Long-term Liabilities Principal Repayment £2,221 £2,223 £2,243 £2,257 £2,268 £2,281 £2,292 £2,305 £2,317 £2,328 £2,341 £2,354
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 £66,423 £206,715 £158,124 £163,279 £168,497 £165,112 £170,543 £176,126 £183,789 £180,314 £181,015 £186,434
Net Cash Flow £64,432 (£65,919) (£9,161) £4,419 (£5,910) £8,146 £16,547 £37,344 £27,267 £30,742 £38,217 £34,106
Cash Balance £164,432 £98,513 £89,352 £93,771 £87,861 £96,007 £112,553 £149,897 £177,164 £207,907 £246,124 £280,231
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 £100,000 £164,432 £98,513 £89,352 £93,771 £87,861 £96,007 £112,553 £149,897 £177,164 £207,907 £246,124 £280,231
Inventory £61,157 £116,278 £117,392 £119,269 £121,505 £121,396 £122,969 £125,113 £127,249 £126,726 £126,726 £128,846 £129,671
Other Current Assets £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Current Assets £161,157 £280,710 £215,905 £208,621 £215,276 £209,257 £218,976 £237,666 £277,146 £303,890 £334,632 £374,970 £409,902
Long-term Assets
Long-term Assets £595,040 £595,040 £595,040 £595,040 £595,040 £595,040 £595,040 £595,040 £595,040 £595,040 £595,040 £595,040 £595,040
Accumulated Depreciation £0 £575 £1,150 £1,725 £2,300 £2,875 £3,450 £4,025 £4,600 £5,175 £5,750 £6,325 £6,900
Total Long-term Assets £595,040 £594,465 £593,890 £593,315 £592,740 £592,165 £591,590 £591,015 £590,440 £589,865 £589,290 £588,715 £588,140
Total Assets £756,197 £875,175 £809,795 £801,936 £808,016 £801,422 £810,566 £828,681 £867,586 £893,755 £923,922 £963,685 £998,042
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 £29,627 £171,581 £122,781 £127,721 £133,032 £129,435 £134,653 £139,937 £147,688 £144,165 £144,647 £150,046 £149,628
Current Borrowing £29,850 £28,026 £26,183 £24,322 £22,442 £20,542 £18,623 £16,684 £14,726 £12,748 £10,749 £8,730 £6,690
Other Current Liabilities £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Subtotal Current Liabilities £59,477 £199,607 £148,964 £152,043 £155,474 £149,977 £153,276 £156,621 £162,414 £156,913 £155,396 £158,776 £156,318
Long-term Liabilities £695,399 £693,178 £690,955 £688,712 £686,455 £684,187 £681,906 £679,614 £677,309 £674,992 £672,664 £670,323 £667,969
Total Liabilities £754,876 £892,785 £839,919 £840,755 £841,929 £834,164 £835,182 £836,235 £839,723 £831,905 £828,060 £829,099 £824,287
Paid-in Capital £98,000 £98,000 £98,000 £98,000 £98,000 £98,000 £98,000 £98,000 £98,000 £98,000 £98,000 £98,000 £98,000
Retained Earnings (£96,679) (£96,679) (£96,679) (£96,679) (£96,679) (£96,679) (£96,679) (£96,679) (£96,679) (£96,679) (£96,679) (£96,679) (£96,679)
Earnings £0 (£18,931) (£31,445) (£40,140) (£35,234) (£34,063) (£25,937) (£8,874) £26,542 £60,529 £94,542 £133,266 £172,433
Total Capital £1,321 (£17,610) (£30,124) (£38,819) (£33,913) (£32,742) (£24,616) (£7,553) £27,863 £61,850 £95,863 £134,587 £173,754
Total Liabilities and Capital £756,197 £875,175 £809,795 £801,936 £808,016 £801,422 £810,566 £828,681 £867,586 £893,755 £923,922 £963,685 £998,042
Net Worth £1,321 (£17,610) (£30,124) (£38,819) (£33,913) (£32,742) (£24,616) (£7,553) £27,863 £61,850 £95,863 £134,587 £173,754
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
Restaurant 0% £116,330 £126,271 £132,163 £150,898 £142,787 £153,458 £164,320 £190,700 £184,871 £184,871 £189,120 £190,428
Coffeehouse 0% £14,525 £14,525 £16,800 £16,800 £19,800 £19,800 £22,770 £22,770 £26,185 £26,185 £30,112 £30,112
Total Sales £130,855 £140,796 £148,963 £167,698 £162,587 £173,258 £187,090 £213,470 £211,056 £211,056 £219,232 £220,540
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
Restaurant £101,350 £102,363 £103,386 £105,419 £104,420 £105,850 £106,908 £108,850 £107,350 £107,350 £108,100 £108,850
Coffeehouse £4,357 £4,357 £5,040 £5,040 £5,940 £5,940 £6,831 £6,831 £7,855 £7,855 £9,033 £9,033
Subtotal Direct Cost of Sales £105,707 £106,720 £108,426 £110,459 £110,360 £111,790 £113,739 £115,681 £115,205 £115,205 £117,133 £117,883
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
Owner/Manager 0% £3,333 £3,333 £3,333 £3,333 £3,333 £3,333 £3,333 £3,333 £3,333 £3,333 £3,333 £3,333
Employees 0% £23,501 £23,501 £23,501 £23,501 £23,501 £23,501 £23,501 £23,501 £23,501 £23,501 £23,501 £23,501
Total People 21 21 21 21 21 21 21 21 21 21 21 21
Total Payroll £26,834 £26,834 £26,834 £26,834 £26,834 £26,834 £26,834 £26,834 £26,834 £26,834 £26,834 £26,834
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 12.25% 12.25% 12.25% 12.25% 12.25% 12.25% 12.25% 12.25% 12.25% 12.25% 12.25% 12.25%
Long-term Interest Rate 6.75% 6.75% 6.75% 6.75% 6.75% 6.75% 6.75% 6.75% 6.75% 6.75% 6.75% 6.75%
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 £130,855 £140,796 £148,963 £167,698 £162,587 £173,258 £187,090 £213,470 £211,056 £211,056 £219,232 £220,540
Direct Cost of Sales £105,707 £106,720 £108,426 £110,459 £110,360 £111,790 £113,739 £115,681 £115,205 £115,205 £117,133 £117,883
Other £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Cost of Sales £105,707 £106,720 £108,426 £110,459 £110,360 £111,790 £113,739 £115,681 £115,205 £115,205 £117,133 £117,883
Gross Margin £25,148 £34,076 £40,537 £57,239 £52,227 £61,468 £73,351 £97,789 £95,851 £95,851 £102,099 £102,657
Gross Margin % 19.22% 24.20% 27.21% 34.13% 32.12% 35.48% 39.21% 45.81% 45.41% 45.41% 46.57% 46.55%
Expenses
Payroll £26,834 £26,834 £26,834 £26,834 £26,834 £26,834 £26,834 £26,834 £26,834 £26,834 £26,834 £26,834
Sales and Marketing and Other Expenses £7,900 £6,500 £7,900 £6,500 £6,500 £6,500 £6,500 £6,500 £6,500 £6,500 £6,500 £6,500
Depreciation £575 £575 £575 £575 £575 £575 £575 £575 £575 £575 £575 £575
Leased Equip/Van/Dispensing Systems £1,050 £1,050 £1,050 £1,050 £1,050 £1,050 £1,050 £1,050 £1,050 £1,050 £1,050 £1,050
Utilities £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000
Insurance £1,745 £1,745 £1,745 £1,745 £1,745 £1,745 £1,745 £1,745 £1,745 £1,745 £1,745 £1,745
Other Taxes £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000
Payroll Taxes 22% £5,903 £5,903 £5,903 £5,903 £5,903 £5,903 £5,903 £5,903 £5,903 £5,903 £5,903 £5,903
Other £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Operating Expenses £48,007 £46,607 £48,007 £46,607 £46,607 £46,607 £46,607 £46,607 £46,607 £46,607 £46,607 £46,607
Profit Before Interest and Taxes (£22,859) (£12,531) (£7,470) £10,632 £5,620 £14,861 £26,744 £51,182 £49,244 £49,244 £55,492 £56,050
EBITDA (£22,284) (£11,956) (£6,895) £11,207 £6,195 £15,436 £27,319 £51,757 £49,819 £49,819 £56,067 £56,625
Interest Expense £4,185 £4,154 £4,122 £4,090 £4,058 £4,026 £3,993 £3,960 £3,927 £3,893 £3,860 £3,826
Taxes Incurred (£8,113) (£4,171) (£2,898) £1,635 £390 £2,709 £5,688 £11,805 £11,329 £11,338 £12,908 £13,056
Net Profit (£18,931) (£12,514) (£8,695) £4,906 £1,171 £8,126 £17,063 £35,416 £33,987 £34,013 £38,724 £39,168
Net Profit/Sales -14.47% -8.89% -5.84% 2.93% 0.72% 4.69% 9.12% 16.59% 16.10% 16.12% 17.66% 17.76%
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 £130,855 £140,796 £148,963 £167,698 £162,587 £173,258 £187,090 £213,470 £211,056 £211,056 £219,232 £220,540
Subtotal Cash from Operations £130,855 £140,796 £148,963 £167,698 £162,587 £173,258 £187,090 £213,470 £211,056 £211,056 £219,232 £220,540
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 £130,855 £140,796 £148,963 £167,698 £162,587 £173,258 £187,090 £213,470 £211,056 £211,056 £219,232 £220,540
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 £26,834 £26,834 £26,834 £26,834 £26,834 £26,834 £26,834 £26,834 £26,834 £26,834 £26,834 £26,834
Bill Payments £35,544 £175,815 £127,186 £132,308 £137,495 £134,078 £139,478 £145,029 £152,660 £149,153 £149,821 £155,206
Subtotal Spent on Operations £62,378 £202,649 £154,020 £159,142 £164,329 £160,912 £166,312 £171,863 £179,494 £175,987 £176,655 £182,040
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 £1,824 £1,843 £1,861 £1,880 £1,900 £1,919 £1,939 £1,958 £1,978 £1,999 £2,019 £2,040
Other Liabilities Principal Repayment £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Long-term Liabilities Principal Repayment £2,221 £2,223 £2,243 £2,257 £2,268 £2,281 £2,292 £2,305 £2,317 £2,328 £2,341 £2,354
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 £66,423 £206,715 £158,124 £163,279 £168,497 £165,112 £170,543 £176,126 £183,789 £180,314 £181,015 £186,434
Net Cash Flow £64,432 (£65,919) (£9,161) £4,419 (£5,910) £8,146 £16,547 £37,344 £27,267 £30,742 £38,217 £34,106
Cash Balance £164,432 £98,513 £89,352 £93,771 £87,861 £96,007 £112,553 £149,897 £177,164 £207,907 £246,124 £280,231
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 £100,000 £164,432 £98,513 £89,352 £93,771 £87,861 £96,007 £112,553 £149,897 £177,164 £207,907 £246,124 £280,231
Inventory £61,157 £116,278 £117,392 £119,269 £121,505 £121,396 £122,969 £125,113 £127,249 £126,726 £126,726 £128,846 £129,671
Other Current Assets £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Current Assets £161,157 £280,710 £215,905 £208,621 £215,276 £209,257 £218,976 £237,666 £277,146 £303,890 £334,632 £374,970 £409,902
Long-term Assets
Long-term Assets £595,040 £595,040 £595,040 £595,040 £595,040 £595,040 £595,040 £595,040 £595,040 £595,040 £595,040 £595,040 £595,040
Accumulated Depreciation £0 £575 £1,150 £1,725 £2,300 £2,875 £3,450 £4,025 £4,600 £5,175 £5,750 £6,325 £6,900
Total Long-term Assets £595,040 £594,465 £593,890 £593,315 £592,740 £592,165 £591,590 £591,015 £590,440 £589,865 £589,290 £588,715 £588,140
Total Assets £756,197 £875,175 £809,795 £801,936 £808,016 £801,422 £810,566 £828,681 £867,586 £893,755 £923,922 £963,685 £998,042
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 £29,627 £171,581 £122,781 £127,721 £133,032 £129,435 £134,653 £139,937 £147,688 £144,165 £144,647 £150,046 £149,628
Current Borrowing £29,850 £28,026 £26,183 £24,322 £22,442 £20,542 £18,623 £16,684 £14,726 £12,748 £10,749 £8,730 £6,690
Other Current Liabilities £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Subtotal Current Liabilities £59,477 £199,607 £148,964 £152,043 £155,474 £149,977 £153,276 £156,621 £162,414 £156,913 £155,396 £158,776 £156,318
Long-term Liabilities £695,399 £693,178 £690,955 £688,712 £686,455 £684,187 £681,906 £679,614 £677,309 £674,992 £672,664 £670,323 £667,969
Total Liabilities £754,876 £892,785 £839,919 £840,755 £841,929 £834,164 £835,182 £836,235 £839,723 £831,905 £828,060 £829,099 £824,287
Paid-in Capital £98,000 £98,000 £98,000 £98,000 £98,000 £98,000 £98,000 £98,000 £98,000 £98,000 £98,000 £98,000 £98,000
Retained Earnings (£96,679) (£96,679) (£96,679) (£96,679) (£96,679) (£96,679) (£96,679) (£96,679) (£96,679) (£96,679) (£96,679) (£96,679) (£96,679)
Earnings £0 (£18,931) (£31,445) (£40,140) (£35,234) (£34,063) (£25,937) (£8,874) £26,542 £60,529 £94,542 £133,266 £172,433
Total Capital £1,321 (£17,610) (£30,124) (£38,819) (£33,913) (£32,742) (£24,616) (£7,553) £27,863 £61,850 £95,863 £134,587 £173,754
Total Liabilities and Capital £756,197 £875,175 £809,795 £801,936 £808,016 £801,422 £810,566 £828,681 £867,586 £893,755 £923,922 £963,685 £998,042
Net Worth £1,321 (£17,610) (£30,124) (£38,819) (£33,913) (£32,742) (£24,616) (£7,553) £27,863 £61,850 £95,863 £134,587 £173,754