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Plan Outline
Deli Restaurant Business Plan
New World Deli
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 | |||||||||||||
| Breakfast lines | 0% | £3,960 | £8,515 | £10,855 | £13,015 | £13,735 | £16,615 | £14,635 | £13,735 | £20,808 | £21,732 | £23,688 | £20,292 |
| Lunch lines | 0% | £9,240 | £9,756 | £10,476 | £11,155 | £11,695 | £11,875 | £10,525 | £10,615 | £13,315 | £14,215 | £14,904 | £12,834 |
| Coffee lines | 0% | £7,920 | £8,495 | £8,855 | £9,095 | £9,275 | £9,575 | £8,135 | £8,195 | £10,416 | £11,155 | £11,965 | £10,795 |
| Take-out dishes | 0% | £11,000 | £12,145 | £13,315 | £13,765 | £13,675 | £13,855 | £11,245 | £11,335 | £12,775 | £13,315 | £13,405 | £14,305 |
| Other | 0% | £3,212 | £3,891 | £4,350 | £4,703 | £4,838 | £5,192 | £4,454 | £4,388 | £5,731 | £6,042 | £6,396 | £5,823 |
| Total Sales | £35,332 | £42,802 | £47,851 | £51,733 | £53,218 | £57,112 | £48,994 | £48,268 | £63,045 | £66,459 | £70,358 | £64,049 | |
| 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 | |
| Breakfast lines | 35% | £1,386 | £2,980 | £3,799 | £4,555 | £4,807 | £5,815 | £5,122 | £4,807 | £7,283 | £7,606 | £8,291 | £7,102 |
| Lunch lines | 35% | £3,234 | £3,415 | £3,667 | £3,904 | £4,093 | £4,156 | £3,684 | £3,715 | £4,660 | £4,975 | £5,216 | £4,492 |
| Coffee lines | 35% | £2,772 | £2,973 | £3,099 | £3,183 | £3,246 | £3,351 | £2,847 | £2,868 | £3,646 | £3,904 | £4,188 | £3,778 |
| Take-out dishes | 35% | £3,850 | £4,251 | £4,660 | £4,818 | £4,786 | £4,849 | £3,936 | £3,967 | £4,471 | £4,660 | £4,692 | £5,007 |
| Other | 40% | £1,285 | £1,556 | £1,740 | £1,881 | £1,935 | £2,077 | £1,782 | £1,755 | £2,293 | £2,417 | £2,558 | £2,329 |
| Subtotal Direct Cost of Sales | £12,527 | £15,175 | £16,965 | £18,342 | £18,868 | £20,249 | £17,371 | £17,113 | £22,352 | £23,563 | £24,945 | £22,708 | |
| 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/founder | 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 |
| Counter Clerks | 0% | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 |
| Kitchen | 0% | £3,500 | £3,500 | £3,500 | £3,500 | £3,500 | £3,500 | £3,500 | £3,500 | £3,500 | £3,500 | £3,500 | £3,500 |
| Busboys | 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 |
| Total People | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | |
| Total Payroll | £15,500 | £15,500 | £15,500 | £15,500 | £15,500 | £15,500 | £15,500 | £15,500 | £15,500 | £15,500 | £15,500 | £15,500 | |
| 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% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | |
| 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 | £35,332 | £42,802 | £47,851 | £51,733 | £53,218 | £57,112 | £48,994 | £48,268 | £63,045 | £66,459 | £70,358 | £64,049 | |
| Direct Cost of Sales | £12,527 | £15,175 | £16,965 | £18,342 | £18,868 | £20,249 | £17,371 | £17,113 | £22,352 | £23,563 | £24,945 | £22,708 | |
| Other kitchen expenses | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | |
| Total Cost of Sales | £15,527 | £18,175 | £19,965 | £21,342 | £21,868 | £23,249 | £20,371 | £20,113 | £25,352 | £26,563 | £27,945 | £25,708 | |
| Gross Margin | £19,805 | £24,627 | £27,886 | £30,391 | £31,350 | £33,863 | £28,623 | £28,155 | £37,693 | £39,896 | £42,413 | £38,340 | |
| Gross Margin % | 56.05% | 57.54% | 58.28% | 58.75% | 58.91% | 59.29% | 58.42% | 58.33% | 59.79% | 60.03% | 60.28% | 59.86% | |
| Expenses | |||||||||||||
| Payroll | £15,500 | £15,500 | £15,500 | £15,500 | £15,500 | £15,500 | £15,500 | £15,500 | £15,500 | £15,500 | £15,500 | £15,500 | |
| Sales and Marketing and Other Expenses | £9,000 | £9,000 | £9,000 | £9,000 | £9,000 | £9,000 | £4,500 | £4,500 | £4,500 | £4,500 | £4,500 | £4,500 | |
| Depreciation | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Utilities | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | |
| Insurance | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | |
| Payroll Taxes | 15% | £2,325 | £2,325 | £2,325 | £2,325 | £2,325 | £2,325 | £2,325 | £2,325 | £2,325 | £2,325 | £2,325 | £2,325 |
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Operating Expenses | £27,525 | £27,525 | £27,525 | £27,525 | £27,525 | £27,525 | £23,025 | £23,025 | £23,025 | £23,025 | £23,025 | £23,025 | |
| Profit Before Interest and Taxes | (£7,720) | (£2,898) | £361 | £2,866 | £3,825 | £6,338 | £5,598 | £5,130 | £14,668 | £16,871 | £19,388 | £15,315 | |
| EBITDA | (£7,720) | (£2,898) | £361 | £2,866 | £3,825 | £6,338 | £5,598 | £5,130 | £14,668 | £16,871 | £19,388 | £15,315 | |
| Interest Expense | £247 | £244 | £303 | £362 | £359 | £355 | £352 | £348 | £345 | £341 | £213 | £209 | |
| Taxes Incurred | (£2,390) | (£943) | £17 | £751 | £1,040 | £1,795 | £1,574 | £1,434 | £4,297 | £4,959 | £5,753 | £4,532 | |
| Net Profit | (£5,577) | (£2,199) | £41 | £1,753 | £2,426 | £4,188 | £3,673 | £3,347 | £10,026 | £11,571 | £13,423 | £10,574 | |
| Net Profit/Sales | -15.78% | -5.14% | 0.08% | 3.39% | 4.56% | 7.33% | 7.50% | 6.93% | 15.90% | 17.41% | 19.08% | 16.51% | |
| 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 | £35,332 | £42,802 | £47,851 | £51,733 | £53,218 | £57,112 | £48,994 | £48,268 | £63,045 | £66,459 | £70,358 | £64,049 | |
| Subtotal Cash from Operations | £35,332 | £42,802 | £47,851 | £51,733 | £53,218 | £57,112 | £48,994 | £48,268 | £63,045 | £66,459 | £70,358 | £64,049 | |
| 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 | £7,500 | £7,500 | £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 | £35,332 | £42,802 | £55,351 | £59,233 | £53,218 | £57,112 | £48,994 | £48,268 | £63,045 | £66,459 | £70,358 | £64,049 | |
| 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 | £15,500 | £15,500 | £15,500 | £15,500 | £15,500 | £15,500 | £15,500 | £15,500 | £15,500 | £15,500 | £15,500 | £15,500 | |
| Bill Payments | £1,306 | £38,962 | £32,477 | £34,337 | £35,990 | £35,973 | £38,533 | £26,738 | £29,609 | £43,197 | £40,794 | £42,708 | |
| Subtotal Spent on Operations | £16,806 | £54,462 | £47,977 | £49,837 | £51,490 | £51,473 | £54,033 | £42,238 | £45,109 | £58,697 | £56,294 | £58,208 | |
| 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 | £387 | £391 | £394 | £397 | £400 | £404 | £407 | £411 | £414 | £417 | £15,421 | £424 | |
| Other Liabilities Principal Repayment | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £10,000 | |
| 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 | £25,000 | |
| Subtotal Cash Spent | £17,194 | £54,853 | £48,371 | £50,234 | £51,890 | £51,877 | £54,440 | £42,649 | £45,523 | £59,115 | £71,715 | £93,633 | |
| Net Cash Flow | £18,138 | (£12,051) | £6,980 | £8,999 | £1,328 | £5,235 | (£5,446) | £5,619 | £17,522 | £7,344 | (£1,356) | (£29,584) | |
| Cash Balance | £46,338 | £34,287 | £41,268 | £50,267 | £51,595 | £56,830 | £51,383 | £57,003 | £74,525 | £81,869 | £80,512 | £50,928 | |
| 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 | £28,200 | £46,338 | £34,287 | £41,268 | £50,267 | £51,595 | £56,830 | £51,383 | £57,003 | £74,525 | £81,869 | £80,512 | £50,928 |
| Inventory | £0 | £13,779 | £16,693 | £18,662 | £20,176 | £20,755 | £22,274 | £19,108 | £18,825 | £24,588 | £25,919 | £27,440 | £24,979 |
| Other Current Assets | £2,000 | £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 Current Assets | £30,200 | £62,118 | £52,980 | £61,930 | £72,443 | £74,350 | £81,103 | £72,491 | £77,827 | £101,112 | £109,788 | £109,952 | £77,907 |
| Long-term Assets | |||||||||||||
| Long-term Assets | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 |
| Accumulated Depreciation | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total Long-term Assets | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 |
| Total Assets | £54,200 | £86,118 | £76,980 | £85,930 | £96,443 | £98,350 | £105,103 | £96,491 | £101,827 | £125,112 | £133,788 | £133,952 | £101,907 |
| 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 | £37,882 | £31,334 | £33,137 | £34,794 | £34,675 | £37,644 | £25,767 | £28,167 | £41,840 | £39,362 | £41,525 | £34,330 |
| Current Borrowing | £30,000 | £29,613 | £29,222 | £36,328 | £43,431 | £43,030 | £42,627 | £42,219 | £41,809 | £41,395 | £40,977 | £25,556 | £25,132 |
| Other Current Liabilities | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £0 |
| Subtotal Current Liabilities | £40,000 | £77,494 | £70,556 | £79,465 | £88,225 | £87,705 | £90,271 | £77,986 | £79,975 | £93,235 | £90,339 | £77,081 | £59,462 |
| Long-term Liabilities | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total Liabilities | £40,000 | £77,494 | £70,556 | £79,465 | £88,225 | £87,705 | £90,271 | £77,986 | £79,975 | £93,235 | £90,339 | £77,081 | £59,462 |
| Paid-in Capital | £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 |
| Retained Earnings | (£5,800) | (£5,800) | (£5,800) | (£5,800) | (£5,800) | (£5,800) | (£5,800) | (£5,800) | (£5,800) | (£5,800) | (£5,800) | (£5,800) | (£30,800) |
| Earnings | £0 | (£5,577) | (£7,776) | (£7,735) | (£5,982) | (£3,556) | £632 | £4,305 | £7,652 | £17,678 | £29,249 | £42,671 | £53,245 |
| Total Capital | £14,200 | £8,623 | £6,424 | £6,465 | £8,218 | £10,644 | £14,832 | £18,505 | £21,852 | £31,878 | £43,449 | £56,871 | £42,445 |
| Total Liabilities and Capital | £54,200 | £86,118 | £76,980 | £85,930 | £96,443 | £98,350 | £105,103 | £96,491 | £101,827 | £125,112 | £133,788 | £133,952 | £101,907 |
| Net Worth | £14,200 | £8,623 | £6,424 | £6,465 | £8,218 | £10,644 | £14,832 | £18,505 | £21,852 | £31,878 | £43,449 | £56,871 | £42,445 |