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Plan Outline
Coffeehouse Business Plan
Dark Roast Java
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 drinks | 0% | £11,915 | £20,086 | £14,600 | £18,000 | £18,500 | £18,500 | £24,500 | £25,500 | £27,500 | £28,000 | £28,500 | £29,500 |
| Tea, soft drinks, water, juice | 0% | £4,290 | £7,778 | £10,899 | £11,000 | £11,340 | £13,000 | £15,700 | £19,500 | £19,500 | £19,000 | £17,000 | £18,000 |
| Pastries, food items | 0% | £4,867 | £9,909 | £12,600 | £12,000 | £12,500 | £12,750 | £13,000 | £14,000 | £15,500 | £15,000 | £15,000 | £17,000 |
| Coffee beans | 0% | £50 | £25 | £50 | £80 | £100 | £100 | £100 | £300 | £300 | £300 | £300 | £400 |
| Events/mobile kiosk | 0% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Coffee service to businesses | 0% | £0 | £0 | £500 | £0 | £100 | £100 | £300 | £300 | £500 | £500 | £500 | £500 |
| Internet sales | 0% | £0 | £0 | £0 | £0 | £0 | £0 | £500 | £1,000 | £1,000 | £2,000 | £2,000 | £2,000 |
| Gift items | 0% | £1,958 | £282 | £300 | £300 | £300 | £300 | £500 | £500 | £500 | £500 | £500 | £500 |
| Total Sales | £23,080 | £38,080 | £38,949 | £41,380 | £42,840 | £44,750 | £54,600 | £61,100 | £64,800 | £65,300 | £63,800 | £67,900 | |
| 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 drinks | £2,980 | £5,022 | £3,650 | £2,700 | £2,700 | £2,776 | £3,450 | £3,825 | £4,125 | £4,200 | £3,975 | £4,425 | |
| Tea, soft drinks, water, juice | £645 | £1,168 | £1,635 | £1,650 | £1,701 | £2,950 | £2,355 | £2,925 | £2,925 | £2,850 | £2,550 | £2,700 | |
| Pastries, food items | £1,500 | £3,500 | £4,542 | £4,132 | £4,525 | £4,620 | £4,916 | £5,114 | £5,530 | £5,217 | £5,217 | £6,428 | |
| Coffee beans | £35 | £15 | £25 | £50 | £65 | £65 | £65 | £185 | £185 | £185 | £185 | £220 | |
| Events, mobile kiosk | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| coffee service to businesses | £0 | £0 | £25 | £0 | £25 | £25 | £75 | £75 | £125 | £125 | £125 | £160 | |
| Internet sales | £0 | £100 | £0 | £0 | £0 | £0 | £225 | £450 | £450 | £900 | £900 | £900 | |
| Gift items | £800 | £1,350 | £1,400 | £2,500 | £1,200 | £1,350 | £250 | £259 | £250 | £250 | £250 | £250 | |
| Subtotal Direct Cost of Sales | £5,960 | £11,155 | £11,277 | £11,032 | £10,216 | £11,786 | £11,336 | £12,833 | £13,590 | £13,727 | £13,202 | £15,083 | |
| 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 | ||
| Ned Powers-Sebastiane | 0% | £0 | £0 | £0 | £0 | £4,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 |
| Victor Lubitsch | 0% | £0 | £0 | £0 | £0 | £4,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 |
| Manager | 0% | £1,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 |
| Manager | 0% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Barista #1 | 0% | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 |
| Barista #2 | 0% | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 |
| Barista #3 | 0% | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 |
| Barista #4 | 0% | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 |
| Barista #5 | 0% | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 |
| Barista #6 | 0% | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 |
| Barista #7 | 0% | £0 | £0 | £0 | £0 | £0 | £400 | £400 | £400 | £400 | £400 | £400 | £400 |
| Barista #8 | 0% | £0 | £0 | £0 | £0 | £0 | £0 | £500 | £500 | £500 | £500 | £500 | £500 |
| Bookkeeper | 0% | £1,000 | £1,000 | £1,000 | £1,000 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 |
| Website Supervisor | 0% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total People | 9 | 9 | 9 | 9 | 9 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | |
| Total Payroll | £6,800 | £8,800 | £8,800 | £8,800 | £16,300 | £18,700 | £19,200 | £19,200 | £19,200 | £19,200 | £19,200 | £19,200 | |
| 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 | 3.00% | 3.00% | 3.00% | 3.00% | 3.00% | 3.00% | 3.00% | 3.00% | 3.00% | 3.00% | 3.00% | 3.00% | |
| Long-term Interest Rate | 3.00% | 3.00% | 3.00% | 3.00% | 3.00% | 3.00% | 3.00% | 3.00% | 3.00% | 3.00% | 3.00% | 3.00% | |
| Tax Rate | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% | |
| 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 | £23,080 | £38,080 | £38,949 | £41,380 | £42,840 | £44,750 | £54,600 | £61,100 | £64,800 | £65,300 | £63,800 | £67,900 | |
| Direct Cost of Sales | £5,960 | £11,155 | £11,277 | £11,032 | £10,216 | £11,786 | £11,336 | £12,833 | £13,590 | £13,727 | £13,202 | £15,083 | |
| Other Costs of Goods | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | |
| Total Cost of Sales | £7,960 | £13,155 | £13,277 | £13,032 | £12,216 | £13,786 | £13,336 | £14,833 | £15,590 | £15,727 | £15,202 | £17,083 | |
| Gross Margin | £15,120 | £24,925 | £25,672 | £28,348 | £30,624 | £30,964 | £41,264 | £46,267 | £49,210 | £49,573 | £48,598 | £50,817 | |
| Gross Margin % | 65.51% | 65.45% | 65.91% | 68.51% | 71.48% | 69.19% | 75.58% | 75.72% | 75.94% | 75.92% | 76.17% | 74.84% | |
| Expenses | |||||||||||||
| Payroll | £6,800 | £8,800 | £8,800 | £8,800 | £16,300 | £18,700 | £19,200 | £19,200 | £19,200 | £19,200 | £19,200 | £19,200 | |
| Sales and Marketing | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,500 | £1,000 | £1,000 | £1,000 | £1,000 | |
| Depreciation | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | |
| Rent | £3,800 | £3,800 | £3,800 | £3,800 | £3,800 | £3,800 | £3,800 | £3,800 | £3,800 | £3,900 | £3,900 | £3,900 | |
| Utilities | £400 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | |
| Insurance | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | |
| Legal/accounting | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | |
| Payroll Taxes | 15% | £1,020 | £1,320 | £1,320 | £1,320 | £2,445 | £2,805 | £2,880 | £2,880 | £2,880 | £2,880 | £2,880 | £2,880 |
| Mobile Kiosk | 15% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Misc - maintenance, cleaning, training, fees | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | |
| Total Operating Expenses | £16,220 | £18,920 | £18,920 | £18,920 | £27,545 | £30,305 | £30,880 | £31,380 | £30,880 | £30,980 | £30,980 | £30,980 | |
| Profit Before Interest and Taxes | (£1,100) | £6,005 | £6,752 | £9,428 | £3,079 | £659 | £10,384 | £14,887 | £18,330 | £18,593 | £17,618 | £19,837 | |
| EBITDA | (£600) | £6,505 | £7,252 | £9,928 | £3,579 | £1,159 | £10,884 | £15,387 | £18,830 | £19,093 | £18,118 | £20,337 | |
| Interest Expense | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Taxes Incurred | (£220) | £1,201 | £1,350 | £1,886 | £616 | £132 | £2,077 | £2,977 | £3,666 | £3,719 | £3,524 | £3,967 | |
| Net Profit | (£880) | £4,804 | £5,402 | £7,542 | £2,463 | £527 | £8,307 | £11,910 | £14,664 | £14,874 | £14,094 | £15,870 | |
| Net Profit/Sales | -3.81% | 12.62% | 13.87% | 18.23% | 5.75% | 1.18% | 15.21% | 19.49% | 22.63% | 22.78% | 22.09% | 23.37% | |
| 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 | £23,080 | £38,080 | £38,949 | £41,380 | £42,840 | £44,750 | £54,600 | £61,100 | £64,800 | £65,300 | £63,800 | £67,900 | |
| Subtotal Cash from Operations | £23,080 | £38,080 | £38,949 | £41,380 | £42,840 | £44,750 | £54,600 | £61,100 | £64,800 | £65,300 | £63,800 | £67,900 | |
| 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 | £23,080 | £38,080 | £38,949 | £41,380 | £42,840 | £44,750 | £54,600 | £61,100 | £64,800 | £65,300 | £63,800 | £67,900 | |
| 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 | £6,800 | £8,800 | £8,800 | £8,800 | £16,300 | £18,700 | £19,200 | £19,200 | £19,200 | £19,200 | £19,200 | £19,200 | |
| Bill Payments | £357 | £10,917 | £17,446 | £24,378 | £24,215 | £22,815 | £26,728 | £26,266 | £31,141 | £31,256 | £30,828 | £29,594 | |
| Subtotal Spent on Operations | £7,157 | £19,717 | £26,246 | £33,178 | £40,515 | £41,515 | £45,928 | £45,466 | £50,341 | £50,456 | £50,028 | £48,794 | |
| 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 | £2,200 | £2,200 | £2,200 | £2,200 | £2,200 | £2,200 | £2,200 | £2,200 | |
| Subtotal Cash Spent | £7,157 | £19,717 | £26,246 | £33,178 | £42,715 | £43,715 | £48,128 | £47,666 | £52,541 | £52,656 | £52,228 | £50,994 | |
| Net Cash Flow | £15,923 | £18,363 | £12,704 | £8,202 | £124 | £1,035 | £6,472 | £13,434 | £12,259 | £12,644 | £11,572 | £16,906 | |
| Cash Balance | £17,423 | £35,786 | £48,490 | £56,692 | £56,817 | £57,852 | £64,324 | £77,758 | £90,016 | £102,661 | £114,233 | £131,139 | |
| 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 | £1,500 | £17,423 | £35,786 | £48,490 | £56,692 | £56,817 | £57,852 | £64,324 | £77,758 | £90,016 | £102,661 | £114,233 | £131,139 |
| Inventory | £25,000 | £19,040 | £12,271 | £12,405 | £12,135 | £11,238 | £12,965 | £12,470 | £14,116 | £14,949 | £15,100 | £14,522 | £16,591 |
| Other Current Assets | £15,000 | £15,000 | £15,000 | £15,000 | £15,000 | £15,000 | £15,000 | £15,000 | £15,000 | £15,000 | £15,000 | £15,000 | £15,000 |
| Total Current Assets | £41,500 | £51,463 | £63,057 | £75,895 | £83,827 | £83,054 | £85,816 | £91,793 | £106,874 | £119,965 | £132,761 | £143,755 | £162,730 |
| Long-term Assets | |||||||||||||
| Long-term Assets | £62,000 | £62,000 | £62,000 | £62,000 | £62,000 | £62,000 | £62,000 | £62,000 | £62,000 | £62,000 | £62,000 | £62,000 | £62,000 |
| Accumulated Depreciation | £0 | £500 | £1,000 | £1,500 | £2,000 | £2,500 | £3,000 | £3,500 | £4,000 | £4,500 | £5,000 | £5,500 | £6,000 |
| Total Long-term Assets | £62,000 | £61,500 | £61,000 | £60,500 | £60,000 | £59,500 | £59,000 | £58,500 | £58,000 | £57,500 | £57,000 | £56,500 | £56,000 |
| Total Assets | £103,500 | £112,963 | £124,057 | £136,395 | £143,827 | £142,554 | £144,816 | £150,293 | £164,874 | £177,465 | £189,761 | £200,255 | £218,730 |
| 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 | £10,343 | £16,633 | £23,569 | £23,459 | £21,923 | £25,858 | £25,228 | £30,099 | £30,226 | £29,847 | £28,447 | £33,253 |
| Current Borrowing | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Other Current Liabilities | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Subtotal Current Liabilities | £0 | £10,343 | £16,633 | £23,569 | £23,459 | £21,923 | £25,858 | £25,228 | £30,099 | £30,226 | £29,847 | £28,447 | £33,253 |
| Long-term Liabilities | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total Liabilities | £0 | £10,343 | £16,633 | £23,569 | £23,459 | £21,923 | £25,858 | £25,228 | £30,099 | £30,226 | £29,847 | £28,447 | £33,253 |
| Paid-in Capital | £250,500 | £250,500 | £250,500 | £250,500 | £250,500 | £250,500 | £250,500 | £250,500 | £250,500 | £250,500 | £250,500 | £250,500 | £250,500 |
| Retained Earnings | (£147,000) | (£147,000) | (£147,000) | (£147,000) | (£147,000) | (£149,200) | (£151,400) | (£153,600) | (£155,800) | (£158,000) | (£160,200) | (£162,400) | (£164,600) |
| Earnings | £0 | (£880) | £3,924 | £9,326 | £16,868 | £19,331 | £19,858 | £28,165 | £40,075 | £54,739 | £69,613 | £83,708 | £99,577 |
| Total Capital | £103,500 | £102,620 | £107,424 | £112,826 | £120,368 | £120,631 | £118,958 | £125,065 | £134,775 | £147,239 | £159,913 | £171,808 | £185,477 |
| Total Liabilities and Capital | £103,500 | £112,963 | £124,057 | £136,395 | £143,827 | £142,554 | £144,816 | £150,293 | £164,874 | £177,465 | £189,761 | £200,255 | £218,730 |
| Net Worth | £103,500 | £102,620 | £107,424 | £112,826 | £120,368 | £120,631 | £118,958 | £125,065 | £134,775 | £147,239 | £159,913 | £171,808 | £185,477 |