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Plan Outline
Delicatessen and Bakery Business Plan
The Bronx Deli and Bakery
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 | |||||||||||||
| Bakery | 0% | £8,000 | £9,000 | £9,000 | £11,000 | £11,000 | £11,000 | £10,000 | £9,000 | £10,000 | £12,000 | £13,000 | £14,000 |
| Sandwiches | 0% | £15,000 | £16,000 | £17,000 | £19,000 | £20,000 | £22,000 | £20,000 | £19,000 | £22,000 | £24,000 | £26,000 | £27,000 |
| Drinks | 0% | £3,000 | £3,500 | £4,000 | £4,000 | £5,000 | £5,000 | £4,000 | £3,000 | £3,000 | £4,000 | £5,000 | £5,000 |
| Total Sales | £26,000 | £28,500 | £30,000 | £34,000 | £36,000 | £38,000 | £34,000 | £31,000 | £35,000 | £40,000 | £44,000 | £46,000 | |
| 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 | |
| Bakery | £2,000 | £2,200 | £2,200 | £2,800 | £2,800 | £2,800 | £2,500 | £2,400 | £2,500 | £3,000 | £3,500 | £3,700 | |
| Sandwiches | £5,000 | £5,400 | £5,600 | £6,500 | £6,800 | £7,400 | £6,800 | £6,500 | £7,400 | £8,000 | £8,500 | £9,000 | |
| Drinks | £400 | £460 | £500 | £500 | £600 | £600 | £500 | £400 | £400 | £500 | £600 | £600 | |
| Subtotal Direct Cost of Sales | £7,400 | £8,060 | £8,300 | £9,800 | £10,200 | £10,800 | £9,800 | £9,300 | £10,300 | £11,500 | £12,600 | £13,300 | |
| 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 | ||
| Barry Cohn | 0% | £2,800 | £2,800 | £2,800 | £2,800 | £2,800 | £2,800 | £2,800 | £2,800 | £2,800 | £2,800 | £2,800 | £2,800 |
| Kitchen Staff | 0% | £7,000 | £7,000 | £7,000 | £7,000 | £7,000 | £7,000 | £7,000 | £7,000 | £7,000 | £7,000 | £7,000 | £7,000 |
| Waiters/Waitresses | 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 |
| Baking Staff | 0% | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 |
| Total People | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | |
| Total Payroll | £17,100 | £17,100 | £17,100 | £17,100 | £17,100 | £17,100 | £17,100 | £17,100 | £17,100 | £17,100 | £17,100 | £17,100 | |
| 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 | £26,000 | £28,500 | £30,000 | £34,000 | £36,000 | £38,000 | £34,000 | £31,000 | £35,000 | £40,000 | £44,000 | £46,000 | |
| Direct Cost of Sales | £7,400 | £8,060 | £8,300 | £9,800 | £10,200 | £10,800 | £9,800 | £9,300 | £10,300 | £11,500 | £12,600 | £13,300 | |
| Other Production Expenses | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Cost of Sales | £7,400 | £8,060 | £8,300 | £9,800 | £10,200 | £10,800 | £9,800 | £9,300 | £10,300 | £11,500 | £12,600 | £13,300 | |
| Gross Margin | £18,600 | £20,440 | £21,700 | £24,200 | £25,800 | £27,200 | £24,200 | £21,700 | £24,700 | £28,500 | £31,400 | £32,700 | |
| Gross Margin % | 71.54% | 71.72% | 72.33% | 71.18% | 71.67% | 71.58% | 71.18% | 70.00% | 70.57% | 71.25% | 71.36% | 71.09% | |
| Expenses | |||||||||||||
| Payroll | £17,100 | £17,100 | £17,100 | £17,100 | £17,100 | £17,100 | £17,100 | £17,100 | £17,100 | £17,100 | £17,100 | £17,100 | |
| Sales and Marketing and Other Expenses | £1,000 | £1,000 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | |
| Depreciation | £120 | £120 | £120 | £120 | £120 | £120 | £120 | £120 | £120 | £120 | £120 | £120 | |
| Leased Equipment | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Utilities | £400 | £400 | £400 | £400 | £400 | £400 | £400 | £400 | £400 | £400 | £400 | £400 | |
| Insurance | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | |
| Rent | £1,800 | £1,800 | £1,800 | £1,800 | £1,800 | £1,800 | £1,800 | £1,800 | £1,800 | £1,800 | £1,800 | £1,800 | |
| Payroll Taxes | 15% | £2,565 | £2,565 | £2,565 | £2,565 | £2,565 | £2,565 | £2,565 | £2,565 | £2,565 | £2,565 | £2,565 | £2,565 |
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Operating Expenses | £23,485 | £23,485 | £22,985 | £22,985 | £22,985 | £22,985 | £22,985 | £22,985 | £22,985 | £22,985 | £22,985 | £22,985 | |
| Profit Before Interest and Taxes | (£4,885) | (£3,045) | (£1,285) | £1,215 | £2,815 | £4,215 | £1,215 | (£1,285) | £1,715 | £5,515 | £8,415 | £9,715 | |
| EBITDA | (£4,765) | (£2,925) | (£1,165) | £1,335 | £2,935 | £4,335 | £1,335 | (£1,165) | £1,835 | £5,635 | £8,535 | £9,835 | |
| Interest Expense | £410 | £403 | £396 | £389 | £382 | £375 | £368 | £361 | £354 | £347 | £340 | £333 | |
| Taxes Incurred | (£1,588) | (£1,034) | (£504) | £248 | £730 | £1,152 | £254 | (£494) | £408 | £1,550 | £2,422 | £2,814 | |
| Net Profit | (£3,706) | (£2,413) | (£1,177) | £578 | £1,703 | £2,688 | £593 | (£1,152) | £953 | £3,617 | £5,652 | £6,567 | |
| Net Profit/Sales | -14.26% | -8.47% | -3.92% | 1.70% | 4.73% | 7.07% | 1.74% | -3.72% | 2.72% | 9.04% | 12.85% | 14.28% | |
| 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 | £26,000 | £28,500 | £30,000 | £34,000 | £36,000 | £38,000 | £34,000 | £31,000 | £35,000 | £40,000 | £44,000 | £46,000 | |
| Subtotal Cash from Operations | £26,000 | £28,500 | £30,000 | £34,000 | £36,000 | £38,000 | £34,000 | £31,000 | £35,000 | £40,000 | £44,000 | £46,000 | |
| 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 | £26,000 | £28,500 | £30,000 | £34,000 | £36,000 | £38,000 | £34,000 | £31,000 | £35,000 | £40,000 | £44,000 | £46,000 | |
| 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 | £17,100 | £17,100 | £17,100 | £17,100 | £17,100 | £17,100 | £17,100 | £17,100 | £17,100 | £17,100 | £17,100 | £17,100 | |
| Bill Payments | £521 | £15,586 | £14,413 | £14,342 | £17,841 | £17,558 | £18,630 | £15,064 | £14,500 | £18,013 | £20,544 | £22,359 | |
| Subtotal Spent on Operations | £17,621 | £32,686 | £31,513 | £31,442 | £34,941 | £34,658 | £35,730 | £32,164 | £31,600 | £35,113 | £37,644 | £39,459 | |
| 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 | £833 | £833 | £833 | £833 | £833 | £833 | £833 | £833 | £833 | £833 | £833 | £833 | |
| 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 | £18,454 | £33,519 | £32,346 | £32,275 | £35,774 | £35,491 | £36,563 | £32,997 | £32,433 | £35,946 | £38,477 | £40,292 | |
| Net Cash Flow | £7,546 | (£5,019) | (£2,346) | £1,725 | £226 | £2,509 | (£2,563) | (£1,997) | £2,567 | £4,054 | £5,523 | £5,708 | |
| Cash Balance | £70,746 | £65,727 | £63,381 | £65,107 | £65,333 | £67,842 | £65,279 | £63,282 | £65,849 | £69,903 | £75,426 | £81,134 | |
| 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 | £63,200 | £70,746 | £65,727 | £63,381 | £65,107 | £65,333 | £67,842 | £65,279 | £63,282 | £65,849 | £69,903 | £75,426 | £81,134 |
| Inventory | £5,000 | £8,140 | £8,866 | £9,130 | £10,780 | £11,220 | £11,880 | £10,780 | £10,230 | £11,330 | £12,650 | £13,860 | £14,630 |
| Other Current Assets | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total Current Assets | £68,200 | £78,886 | £74,593 | £72,511 | £75,887 | £76,553 | £79,722 | £76,059 | £73,512 | £77,179 | £82,553 | £89,286 | £95,764 |
| Long-term Assets | |||||||||||||
| Long-term Assets | £50,000 | £50,000 | £50,000 | £50,000 | £50,000 | £50,000 | £50,000 | £50,000 | £50,000 | £50,000 | £50,000 | £50,000 | £50,000 |
| Accumulated Depreciation | £0 | £120 | £240 | £360 | £480 | £600 | £720 | £840 | £960 | £1,080 | £1,200 | £1,320 | £1,440 |
| Total Long-term Assets | £50,000 | £49,880 | £49,760 | £49,640 | £49,520 | £49,400 | £49,280 | £49,160 | £49,040 | £48,920 | £48,800 | £48,680 | £48,560 |
| Total Assets | £118,200 | £128,766 | £124,353 | £122,151 | £125,407 | £125,953 | £129,002 | £125,219 | £122,552 | £126,099 | £131,353 | £137,966 | £144,324 |
| 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 | £15,105 | £13,939 | £13,747 | £17,257 | £16,933 | £18,127 | £14,584 | £13,903 | £17,330 | £19,800 | £21,593 | £22,217 |
| 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 | £15,105 | £13,939 | £13,747 | £17,257 | £16,933 | £18,127 | £14,584 | £13,903 | £17,330 | £19,800 | £21,593 | £22,217 |
| Long-term Liabilities | £50,000 | £49,167 | £48,334 | £47,501 | £46,668 | £45,835 | £45,002 | £44,169 | £43,336 | £42,503 | £41,670 | £40,837 | £40,004 |
| Total Liabilities | £50,000 | £64,272 | £62,273 | £61,248 | £63,925 | £62,768 | £63,129 | £58,753 | £57,239 | £59,833 | £61,470 | £62,430 | £62,221 |
| Paid-in Capital | £80,000 | £80,000 | £80,000 | £80,000 | £80,000 | £80,000 | £80,000 | £80,000 | £80,000 | £80,000 | £80,000 | £80,000 | £80,000 |
| Retained Earnings | (£11,800) | (£11,800) | (£11,800) | (£11,800) | (£11,800) | (£11,800) | (£11,800) | (£11,800) | (£11,800) | (£11,800) | (£11,800) | (£11,800) | (£11,800) |
| Earnings | £0 | (£3,706) | (£6,120) | (£7,296) | (£6,718) | (£5,015) | (£2,327) | (£1,734) | (£2,886) | (£1,934) | £1,684 | £7,336 | £13,903 |
| Total Capital | £68,200 | £64,494 | £62,080 | £60,904 | £61,482 | £63,185 | £65,873 | £66,466 | £65,314 | £66,266 | £69,884 | £75,536 | £82,103 |
| Total Liabilities and Capital | £118,200 | £128,766 | £124,353 | £122,151 | £125,407 | £125,953 | £129,002 | £125,219 | £122,552 | £126,099 | £131,353 | £137,966 | £144,324 |
| Net Worth | £68,200 | £64,494 | £62,080 | £60,904 | £61,482 | £63,185 | £65,873 | £66,466 | £65,314 | £66,266 | £69,884 | £75,536 | £82,103 |