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Plan Outline
Coffee Shop Business Plan
Java Culture
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 | |||||||||||||
| Coffee beverages | 0% | £24,000 | £27,000 | £28,800 | £28,800 | £28,800 | £28,800 | £28,800 | £28,800 | £29,400 | £31,200 | £33,000 | £33,000 |
| Coffee beans | 0% | £6,000 | £6,750 | £7,200 | £7,200 | £7,200 | £7,200 | £7,200 | £7,200 | £7,350 | £7,800 | £8,250 | £8,250 |
| Pastries, etc. | 0% | £10,000 | £11,250 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,250 | £13,000 | £13,750 | £13,750 |
| Total Sales | £40,000 | £45,000 | £48,000 | £48,000 | £48,000 | £48,000 | £48,000 | £48,000 | £49,000 | £52,000 | £55,000 | £55,000 | |
| 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 | |
| Coffee beverages | £6,000 | £6,750 | £7,200 | £7,200 | £7,200 | £7,200 | £7,200 | £7,200 | £7,350 | £7,800 | £8,250 | £8,250 | |
| Coffee beans | £3,000 | £3,375 | £3,600 | £3,600 | £3,600 | £3,600 | £3,600 | £3,600 | £3,675 | £3,900 | £4,125 | £4,125 | |
| Pastries, etc. | £5,000 | £5,625 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,125 | £6,500 | £6,875 | £6,875 | |
| Subtotal Direct Cost of Sales | £14,000 | £15,750 | £16,800 | £16,800 | £16,800 | £16,800 | £16,800 | £16,800 | £17,150 | £18,200 | £19,250 | £19,250 | |
| 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 | ||
| Manager | 0% | £2,917 | £2,917 | £2,917 | £2,917 | £2,917 | £2,917 | £2,917 | £2,917 | £2,917 | £2,917 | £2,917 | £2,917 |
| Baristas | 0% | £4,167 | £4,167 | £4,167 | £4,167 | £4,167 | £4,167 | £4,167 | £4,167 | £4,167 | £4,167 | £4,167 | £4,167 |
| Employees | 0% | £3,300 | £3,300 | £3,300 | £3,300 | £3,300 | £3,300 | £3,300 | £3,300 | £3,300 | £3,300 | £3,300 | £3,300 |
| Total People | 7 | 7 | 7 | 7 | 7 | 7 | 7 | 7 | 7 | 7 | 7 | 7 | |
| Total Payroll | £10,383 | £10,383 | £10,383 | £10,383 | £10,383 | £10,383 | £10,383 | £10,383 | £10,383 | £10,383 | £10,383 | £10,383 | |
| 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 | £40,000 | £45,000 | £48,000 | £48,000 | £48,000 | £48,000 | £48,000 | £48,000 | £49,000 | £52,000 | £55,000 | £55,000 | |
| Direct Cost of Sales | £14,000 | £15,750 | £16,800 | £16,800 | £16,800 | £16,800 | £16,800 | £16,800 | £17,150 | £18,200 | £19,250 | £19,250 | |
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Cost of Sales | £14,000 | £15,750 | £16,800 | £16,800 | £16,800 | £16,800 | £16,800 | £16,800 | £17,150 | £18,200 | £19,250 | £19,250 | |
| Gross Margin | £26,000 | £29,250 | £31,200 | £31,200 | £31,200 | £31,200 | £31,200 | £31,200 | £31,850 | £33,800 | £35,750 | £35,750 | |
| Gross Margin % | 65.00% | 65.00% | 65.00% | 65.00% | 65.00% | 65.00% | 65.00% | 65.00% | 65.00% | 65.00% | 65.00% | 65.00% | |
| Expenses | |||||||||||||
| Payroll | £10,383 | £10,383 | £10,383 | £10,383 | £10,383 | £10,383 | £10,383 | £10,383 | £10,383 | £10,383 | £10,383 | £10,383 | |
| Sales and Marketing and Other Expenses | £2,150 | £2,150 | £2,150 | £2,150 | £2,150 | £2,150 | £2,150 | £2,150 | £2,150 | £2,150 | £2,150 | £2,150 | |
| Depreciation | £450 | £450 | £450 | £450 | £450 | £450 | £450 | £450 | £450 | £450 | £450 | £450 | |
| Rent | £0 | £4,400 | £4,400 | £4,400 | £4,400 | £4,400 | £4,400 | £4,400 | £4,400 | £4,400 | £4,400 | £4,400 | |
| Rent | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | |
| Maintenance | £400 | £450 | £480 | £480 | £480 | £480 | £480 | £480 | £490 | £520 | £550 | £550 | |
| Utilities/Phone | £750 | £750 | £750 | £750 | £750 | £750 | £750 | £750 | £750 | £750 | £750 | £750 | |
| Payroll Taxes | 15% | £1,558 | £1,558 | £1,558 | £1,558 | £1,558 | £1,558 | £1,558 | £1,558 | £1,558 | £1,558 | £1,558 | £1,558 |
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Operating Expenses | £16,191 | £20,641 | £20,671 | £20,671 | £20,671 | £20,671 | £20,671 | £20,671 | £20,681 | £20,711 | £20,741 | £20,741 | |
| Profit Before Interest and Taxes | £9,809 | £8,609 | £10,529 | £10,529 | £10,529 | £10,529 | £10,529 | £10,529 | £11,169 | £13,089 | £15,009 | £15,009 | |
| EBITDA | £10,259 | £9,059 | £10,979 | £10,979 | £10,979 | £10,979 | £10,979 | £10,979 | £11,619 | £13,539 | £15,459 | £15,459 | |
| Interest Expense | £248 | £245 | £243 | £241 | £239 | £236 | £234 | £232 | £229 | £227 | £225 | £223 | |
| Taxes Incurred | £2,868 | £2,091 | £2,572 | £2,572 | £2,573 | £2,573 | £2,574 | £2,574 | £2,735 | £3,216 | £3,696 | £3,697 | |
| Net Profit | £6,693 | £6,273 | £7,715 | £7,716 | £7,718 | £7,720 | £7,721 | £7,723 | £8,205 | £9,647 | £11,088 | £11,090 | |
| Net Profit/Sales | 16.73% | 13.94% | 16.07% | 16.08% | 16.08% | 16.08% | 16.09% | 16.09% | 16.74% | 18.55% | 20.16% | 20.16% | |
| 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 | £40,000 | £45,000 | £48,000 | £48,000 | £48,000 | £48,000 | £48,000 | £48,000 | £49,000 | £52,000 | £55,000 | £55,000 | |
| Subtotal Cash from Operations | £40,000 | £45,000 | £48,000 | £48,000 | £48,000 | £48,000 | £48,000 | £48,000 | £49,000 | £52,000 | £55,000 | £55,000 | |
| 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 | £40,000 | £45,000 | £48,000 | £48,000 | £48,000 | £48,000 | £48,000 | £48,000 | £49,000 | £52,000 | £55,000 | £55,000 | |
| 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 | £10,383 | £10,383 | £10,383 | £10,383 | £10,383 | £10,383 | £10,383 | £10,383 | £10,383 | £10,383 | £10,383 | £10,383 | |
| Bill Payments | £728 | £22,112 | £29,845 | £30,569 | £29,450 | £29,449 | £29,447 | £29,445 | £29,474 | £30,424 | £32,727 | £34,195 | |
| Subtotal Spent on Operations | £11,112 | £32,496 | £40,228 | £40,952 | £39,834 | £39,832 | £39,830 | £39,829 | £39,857 | £40,808 | £43,110 | £44,578 | |
| 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 | £275 | £275 | £275 | £275 | £275 | £275 | £275 | £275 | £275 | £275 | £275 | £275 | |
| 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 | £11,387 | £32,771 | £40,503 | £41,227 | £40,109 | £40,107 | £40,105 | £40,104 | £40,132 | £41,083 | £43,385 | £44,853 | |
| Net Cash Flow | £28,613 | £12,229 | £7,497 | £6,773 | £7,891 | £7,893 | £7,895 | £7,896 | £8,868 | £10,917 | £11,615 | £10,147 | |
| Cash Balance | £95,736 | £107,966 | £115,462 | £122,235 | £130,127 | £138,020 | £145,914 | £153,811 | £162,679 | £173,596 | £185,211 | £195,358 | |
| 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 | £67,123 | £95,736 | £107,966 | £115,462 | £122,235 | £130,127 | £138,020 | £145,914 | £153,811 | £162,679 | £173,596 | £185,211 | £195,358 |
| Inventory | £16,027 | £15,400 | £17,325 | £18,480 | £18,480 | £18,480 | £18,480 | £18,480 | £18,480 | £18,865 | £20,020 | £21,175 | £21,175 |
| Other Current Assets | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total Current Assets | £83,150 | £111,136 | £125,291 | £133,942 | £140,715 | £148,607 | £156,500 | £164,394 | £172,291 | £181,544 | £193,616 | £206,386 | £216,533 |
| Long-term Assets | |||||||||||||
| Long-term Assets | £59,170 | £59,170 | £59,170 | £59,170 | £59,170 | £59,170 | £59,170 | £59,170 | £59,170 | £59,170 | £59,170 | £59,170 | £59,170 |
| Accumulated Depreciation | £0 | £450 | £900 | £1,350 | £1,800 | £2,250 | £2,700 | £3,150 | £3,600 | £4,050 | £4,500 | £4,950 | £5,400 |
| Total Long-term Assets | £59,170 | £58,720 | £58,270 | £57,820 | £57,370 | £56,920 | £56,470 | £56,020 | £55,570 | £55,120 | £54,670 | £54,220 | £53,770 |
| Total Assets | £142,320 | £169,856 | £183,561 | £191,762 | £198,085 | £205,527 | £212,970 | £220,414 | £227,861 | £236,664 | £248,286 | £260,606 | £270,303 |
| 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 | £21,118 | £28,825 | £29,587 | £28,469 | £28,467 | £28,465 | £28,464 | £28,462 | £29,335 | £31,586 | £33,092 | £31,974 |
| Current Borrowing | £10,000 | £9,725 | £9,450 | £9,175 | £8,900 | £8,625 | £8,350 | £8,075 | £7,800 | £7,525 | £7,250 | £6,975 | £6,700 |
| Other Current Liabilities | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Subtotal Current Liabilities | £10,000 | £30,843 | £38,275 | £38,762 | £37,369 | £37,092 | £36,815 | £36,539 | £36,262 | £36,860 | £38,836 | £40,067 | £38,674 |
| Long-term Liabilities | £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 |
| Total Liabilities | £30,000 | £50,843 | £58,275 | £58,762 | £57,369 | £57,092 | £56,815 | £56,539 | £56,262 | £56,860 | £58,836 | £60,067 | £58,674 |
| Paid-in Capital | £140,000 | £140,000 | £140,000 | £140,000 | £140,000 | £140,000 | £140,000 | £140,000 | £140,000 | £140,000 | £140,000 | £140,000 | £140,000 |
| Retained Earnings | (£27,680) | (£27,680) | (£27,680) | (£27,680) | (£27,680) | (£27,680) | (£27,680) | (£27,680) | (£27,680) | (£27,680) | (£27,680) | (£27,680) | (£27,680) |
| Earnings | £0 | £6,693 | £12,966 | £20,680 | £28,397 | £36,115 | £43,834 | £51,556 | £59,279 | £67,484 | £77,130 | £88,218 | £99,308 |
| Total Capital | £112,320 | £119,013 | £125,286 | £133,000 | £140,717 | £148,435 | £156,154 | £163,876 | £171,599 | £179,804 | £189,450 | £200,538 | £211,628 |
| Total Liabilities and Capital | £142,320 | £169,856 | £183,561 | £191,762 | £198,085 | £205,527 | £212,970 | £220,414 | £227,861 | £236,664 | £248,286 | £260,606 | £270,303 |
| Net Worth | £112,320 | £119,013 | £125,286 | £133,000 | £140,717 | £148,435 | £156,154 | £163,876 | £171,599 | £179,804 | £189,450 | £200,538 | £211,628 |