Click here to buy now or call 0845 351 9924
Plan Outline
Diamond Retailer Business Plan
Rocks by Request
This sample business plan can be edited directly in Business Plan Pro software.
Appendix
| Sales Forecast | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Sales | |||||||||||||
| Loose Diamonds | 0% | £385,000 | £385,000 | £385,000 | £385,000 | £385,000 | £385,000 | £385,000 | £385,000 | £385,000 | £385,000 | £385,000 | £385,000 |
| Settings | 0% | £50,000 | £50,000 | £50,000 | £50,000 | £50,000 | £50,000 | £50,000 | £50,000 | £50,000 | £50,000 | £50,000 | £50,000 |
| Trinkets/Accessories | 0% | £11,667 | £11,667 | £11,667 | £11,667 | £11,667 | £11,667 | £11,667 | £11,667 | £11,667 | £11,667 | £11,667 | £11,667 |
| Total Sales | £446,667 | £446,667 | £446,667 | £446,667 | £446,667 | £446,667 | £446,667 | £446,667 | £446,667 | £446,667 | £446,667 | £446,667 | |
| Direct Cost of Sales | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Loose Diamonds | £269,500 | £269,500 | £269,500 | £269,500 | £269,500 | £269,500 | £269,500 | £269,500 | £269,500 | £269,500 | £269,500 | £269,500 | |
| Settings | £35,000 | £35,000 | £35,000 | £35,000 | £35,000 | £35,000 | £35,000 | £35,000 | £35,000 | £35,000 | £35,000 | £35,000 | |
| Trinkets/Accessories | £8,167 | £8,167 | £8,167 | £8,167 | £8,167 | £8,167 | £8,167 | £8,167 | £8,167 | £8,167 | £8,167 | £8,167 | |
| Subtotal Direct Cost of Sales | £312,667 | £312,667 | £312,667 | £312,667 | £312,667 | £312,667 | £312,667 | £312,667 | £312,667 | £312,667 | £312,667 | £312,667 | |
| Personnel Plan | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| CEO/Owner | 0% | £9,000 | £9,000 | £9,000 | £9,000 | £9,000 | £9,000 | £9,000 | £9,000 | £9,000 | £9,000 | £9,000 | £9,000 |
| CFO | 0% | £6,500 | £6,500 | £6,500 | £6,500 | £6,500 | £6,500 | £6,500 | £6,500 | £6,500 | £6,500 | £6,500 | £6,500 |
| Marketing/Brand Manager | 0% | £4,500 | £4,500 | £4,500 | £4,500 | £4,500 | £4,500 | £4,500 | £4,500 | £4,500 | £4,500 | £4,500 | £4,500 |
| Marketing Personnel | 0% | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 |
| IT Manager | 0% | £4,500 | £4,500 | £4,500 | £4,500 | £4,500 | £4,500 | £4,500 | £4,500 | £4,500 | £4,500 | £4,500 | £4,500 |
| Programmer | 0% | £3,200 | £3,200 | £3,200 | £3,200 | £3,200 | £3,200 | £3,200 | £3,200 | £3,200 | £3,200 | £3,200 | £3,200 |
| Web Designer | 0% | £2,200 | £2,200 | £2,200 | £2,200 | £2,200 | £2,200 | £2,200 | £2,200 | £2,200 | £2,200 | £2,200 | £2,200 |
| General Administrative Assistant | 0% | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 |
| Shipping Personnel 1 | 0% | £1,833 | £1,833 | £1,833 | £1,833 | £1,833 | £1,833 | £1,833 | £1,833 | £1,833 | £1,833 | £1,833 | £1,833 |
| Security Guard 1 | 0% | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 |
| Security Guard 2 | 0% | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 |
| Security Guard 3 | 0% | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 |
| Security Guard 4 | 0% | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 |
| Shipping Personnel 2 | 0% | £1,833 | £1,833 | £1,833 | £1,833 | £1,833 | £1,833 | £1,833 | £1,833 | £1,833 | £1,833 | £1,833 | £1,833 |
| Total People | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 | |
| Total Payroll | £45,566 | £45,567 | £45,567 | £45,567 | £45,567 | £45,567 | £45,567 | £45,567 | £45,567 | £45,567 | £45,567 | £45,567 | |
| Pro Forma Profit and Loss | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Sales | £446,667 | £446,667 | £446,667 | £446,667 | £446,667 | £446,667 | £446,667 | £446,667 | £446,667 | £446,667 | £446,667 | £446,667 | |
| Direct Cost of Sales | £312,667 | £312,667 | £312,667 | £312,667 | £312,667 | £312,667 | £312,667 | £312,667 | £312,667 | £312,667 | £312,667 | £312,667 | |
| Other Costs of Sales | £11,550 | £11,550 | £11,550 | £11,550 | £11,550 | £11,550 | £11,550 | £11,550 | £11,550 | £11,550 | £11,550 | £11,550 | |
| Total Cost of Sales | £324,217 | £324,217 | £324,217 | £324,217 | £324,217 | £324,217 | £324,217 | £324,217 | £324,217 | £324,217 | £324,217 | £324,217 | |
| Gross Margin | £122,450 | £122,450 | £122,450 | £122,450 | £122,450 | £122,450 | £122,450 | £122,450 | £122,450 | £122,450 | £122,450 | £122,450 | |
| Gross Margin % | 27.41% | 27.41% | 27.41% | 27.41% | 27.41% | 27.41% | 27.41% | 27.41% | 27.41% | 27.41% | 27.41% | 27.41% | |
| Expenses | |||||||||||||
| Payroll | £45,566 | £45,567 | £45,567 | £45,567 | £45,567 | £45,567 | £45,567 | £45,567 | £45,567 | £45,567 | £45,567 | £45,567 | |
| Marketing/Promotion | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | |
| Depreciation | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Rent @ Brannan Street | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | |
| Utilities @ Brannan Street | £350 | £350 | £350 | £350 | £350 | £350 | £350 | £350 | £350 | £350 | £350 | £350 | |
| Warehouse Utilities | £600 | £600 | £600 | £600 | £600 | £600 | £600 | £600 | £600 | £600 | £600 | £600 | |
| Payroll Taxes | 15% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Warehouse Rent | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | |
| Web Hosting | £40 | £40 | £40 | £40 | £40 | £40 | £40 | £40 | £40 | £40 | £40 | £40 | |
| Database Maintainence | 15% | £8 | £8 | £8 | £8 | £8 | £8 | £8 | £8 | £8 | £8 | £8 | £8 |
| Shipping | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | |
| Total Operating Expenses | £62,064 | £62,065 | £62,065 | £62,065 | £62,065 | £62,065 | £62,065 | £62,065 | £62,065 | £62,065 | £62,065 | £62,065 | |
| Profit Before Interest and Taxes | £60,386 | £60,385 | £60,385 | £60,385 | £60,385 | £60,385 | £60,385 | £60,385 | £60,385 | £60,385 | £60,385 | £60,385 | |
| EBITDA | £60,386 | £60,385 | £60,385 | £60,385 | £60,385 | £60,385 | £60,385 | £60,385 | £60,385 | £60,385 | £60,385 | £60,385 | |
| Interest Expense | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Taxes Incurred | £18,116 | £18,116 | £18,116 | £18,116 | £18,116 | £18,116 | £18,116 | £18,116 | £18,116 | £18,116 | £18,116 | £18,116 | |
| Net Profit | £42,270 | £42,270 | £42,270 | £42,270 | £42,270 | £42,270 | £42,270 | £42,270 | £42,270 | £42,270 | £42,270 | £42,270 | |
| Net Profit/Sales | 9.46% | 9.46% | 9.46% | 9.46% | 9.46% | 9.46% | 9.46% | 9.46% | 9.46% | 9.46% | 9.46% | 9.46% | |
| Pro Forma Cash Flow | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Cash Received | |||||||||||||
| Cash from Operations | |||||||||||||
| Cash Sales | £446,667 | £446,667 | £446,667 | £446,667 | £446,667 | £446,667 | £446,667 | £446,667 | £446,667 | £446,667 | £446,667 | £446,667 | |
| Subtotal Cash from Operations | £446,667 | £446,667 | £446,667 | £446,667 | £446,667 | £446,667 | £446,667 | £446,667 | £446,667 | £446,667 | £446,667 | £446,667 | |
| 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 | £446,667 | £446,667 | £446,667 | £446,667 | £446,667 | £446,667 | £446,667 | £446,667 | £446,667 | £446,667 | £446,667 | £446,667 | |
| Expenditures | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Expenditures from Operations | |||||||||||||
| Cash Spending | £45,566 | £45,567 | £45,567 | £45,567 | £45,567 | £45,567 | £45,567 | £45,567 | £45,567 | £45,567 | £45,567 | £45,567 | |
| Bill Payments | £128,205 | £246,164 | £247,853 | £298,897 | £358,831 | £358,831 | £358,831 | £358,831 | £358,831 | £358,831 | £358,831 | £358,831 | |
| Subtotal Spent on Operations | £173,771 | £291,731 | £293,419 | £344,464 | £404,397 | £404,397 | £404,397 | £404,397 | £404,397 | £404,397 | £404,397 | £404,397 | |
| 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 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Subtotal Cash Spent | £173,771 | £291,731 | £293,419 | £344,464 | £404,397 | £404,397 | £404,397 | £404,397 | £404,397 | £404,397 | £404,397 | £404,397 | |
| Net Cash Flow | £272,896 | £154,936 | £153,247 | £102,203 | £42,270 | £42,270 | £42,270 | £42,270 | £42,270 | £42,270 | £42,270 | £42,270 | |
| Cash Balance | £2,559,896 | £2,714,832 | £2,868,079 | £2,970,281 | £3,012,551 | £3,054,820 | £3,097,090 | £3,139,359 | £3,181,629 | £3,223,898 | £3,266,168 | £3,308,437 | |
| Pro Forma Balance Sheet | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Assets | Starting Balances | ||||||||||||
| Current Assets | |||||||||||||
| Cash | £2,287,000 | £2,559,896 | £2,714,832 | £2,868,079 | £2,970,281 | £3,012,551 | £3,054,820 | £3,097,090 | £3,139,359 | £3,181,629 | £3,223,898 | £3,266,168 | £3,308,437 |
| Inventory | £600,000 | £487,333 | £374,666 | £312,667 | £312,667 | £312,667 | £312,667 | £312,667 | £312,667 | £312,667 | £312,667 | £312,667 | £312,667 |
| Other Current Assets | £30,000 | £30,000 | £30,000 | £30,000 | £30,000 | £30,000 | £30,000 | £30,000 | £30,000 | £30,000 | £30,000 | £30,000 | £30,000 |
| Total Current Assets | £2,917,000 | £3,077,229 | £3,119,498 | £3,210,745 | £3,312,948 | £3,355,217 | £3,397,487 | £3,439,756 | £3,482,026 | £3,524,295 | £3,566,565 | £3,608,834 | £3,651,104 |
| Long-term Assets | |||||||||||||
| Long-term Assets | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Accumulated Depreciation | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total Long-term Assets | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total Assets | £2,917,000 | £3,077,229 | £3,119,498 | £3,210,745 | £3,312,948 | £3,355,217 | £3,397,487 | £3,439,756 | £3,482,026 | £3,524,295 | £3,566,565 | £3,608,834 | £3,651,104 |
| Liabilities and Capital | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Current Liabilities | |||||||||||||
| Accounts Payable | £120,000 | £237,959 | £237,958 | £286,936 | £346,869 | £346,869 | £346,869 | £346,869 | £346,869 | £346,869 | £346,869 | £346,869 | £346,869 |
| 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 | £120,000 | £237,959 | £237,958 | £286,936 | £346,869 | £346,869 | £346,869 | £346,869 | £346,869 | £346,869 | £346,869 | £346,869 | £346,869 |
| Long-term Liabilities | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total Liabilities | £120,000 | £237,959 | £237,958 | £286,936 | £346,869 | £346,869 | £346,869 | £346,869 | £346,869 | £346,869 | £346,869 | £346,869 | £346,869 |
| Paid-in Capital | £1,500,000 | £1,500,000 | £1,500,000 | £1,500,000 | £1,500,000 | £1,500,000 | £1,500,000 | £1,500,000 | £1,500,000 | £1,500,000 | £1,500,000 | £1,500,000 | £1,500,000 |
| Retained Earnings | £1,297,000 | £1,297,000 | £1,297,000 | £1,297,000 | £1,297,000 | £1,297,000 | £1,297,000 | £1,297,000 | £1,297,000 | £1,297,000 | £1,297,000 | £1,297,000 | £1,297,000 |
| Earnings | £0 | £42,270 | £84,539 | £126,809 | £169,078 | £211,348 | £253,617 | £295,887 | £338,156 | £380,426 | £422,695 | £464,965 | £507,234 |
| Total Capital | £2,797,000 | £2,839,270 | £2,881,539 | £2,923,809 | £2,966,078 | £3,008,348 | £3,050,617 | £3,092,887 | £3,135,156 | £3,177,426 | £3,219,695 | £3,261,965 | £3,304,234 |
| Total Liabilities and Capital | £2,917,000 | £3,077,229 | £3,119,498 | £3,210,745 | £3,312,948 | £3,355,217 | £3,397,487 | £3,439,756 | £3,482,026 | £3,524,295 | £3,566,565 | £3,608,834 | £3,651,104 |
| Net Worth | £2,797,000 | £2,839,270 | £2,881,539 | £2,923,809 | £2,966,078 | £3,008,348 | £3,050,617 | £3,092,887 | £3,135,156 | £3,177,426 | £3,219,695 | £3,261,965 | £3,304,234 |