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Plan Outline
Cafe Bistro Coffeehouse Business Plan
The Watertower Cafe
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 | |||||||||||||
| 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 |