20% Discount on Business Plan Pro Premier Edition
Click here to buy now or call 0845 351 9924
 

Dinner Theater Business Plan

Belle Epoque Dinner Theatre

This sample business plan can be edited directly in Business Plan Pro software.

previous
next

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
Unit Sales
Lunch Sales 0% 5,130 5,940 10,395 10,395 10,395 5,940 5,130 5,130 5,130 5,130 5,130 5,130
High Tea Sales 0% 810 810 810 810 810 810 810 810 810 810 810 810
Dinner Sales 0% 2,970 3,780 10,395 10,395 10,395 5,000 5,000 4,000 3,700 3,500 3,700 3,500
Dinner Show Sales 0% 2,727 5,427 8,640 8,640 8,640 7,000 6,000 5,000 5,000 4,000 3,000 4,000
Bar Sales 0% 1,350 1,350 5,400 5,400 5,400 1,350 1,350 1,350 1,350 1,350 1,350 1,350
Be In the Show Sales 0% 270 270 270 270 270 270 270 270 270 270 270 270
Catering Sales 0% 0 0 0 1 1 0 0 0 2 0 0 0
Total Unit Sales 13,257 17,577 35,910 35,911 35,911 20,370 18,560 16,560 16,262 15,060 14,260 15,060
Unit Prices Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Lunch Sales £14.00 £14.00 £14.00 £14.00 £14.00 £14.00 £14.00 £14.00 £14.00 £14.00 £14.00 £14.00
High Tea Sales £18.00 £18.00 £18.00 £18.00 £18.00 £18.00 £18.00 £18.00 £18.00 £18.00 £18.00 £18.00
Dinner Sales £24.00 £24.00 £24.00 £24.00 £24.00 £24.00 £24.00 £24.00 £24.00 £24.00 £24.00 £24.00
Dinner Show Sales £55.00 £55.00 £55.00 £55.00 £55.00 £55.00 £55.00 £55.00 £55.00 £55.00 £55.00 £55.00
Bar Sales £20.00 £20.00 £35.00 £35.00 £35.00 £20.00 £20.00 £20.00 £20.00 £20.00 £20.00 £20.00
Be In the Show Sales £65.00 £65.00 £65.00 £65.00 £65.00 £65.00 £65.00 £65.00 £65.00 £65.00 £65.00 £65.00
Catering Sales £0.00 £0.00 £0.00 £9,000.00 £10,000.00 £0.00 £0.00 £0.00 £5,000.00 £0.00 £0.00 £0.00
Sales
Lunch Sales £71,820 £83,160 £145,530 £145,530 £145,530 £83,160 £71,820 £71,820 £71,820 £71,820 £71,820 £71,820
High Tea Sales £14,580 £14,580 £14,580 £14,580 £14,580 £14,580 £14,580 £14,580 £14,580 £14,580 £14,580 £14,580
Dinner Sales £71,280 £90,720 £249,480 £249,480 £249,480 £120,000 £120,000 £96,000 £88,800 £84,000 £88,800 £84,000
Dinner Show Sales £149,985 £298,485 £475,200 £475,200 £475,200 £385,000 £330,000 £275,000 £275,000 £220,000 £165,000 £220,000
Bar Sales £27,000 £27,000 £189,000 £189,000 £189,000 £27,000 £27,000 £27,000 £27,000 £27,000 £27,000 £27,000
Be In the Show Sales £17,550 £17,550 £17,550 £17,550 £17,550 £17,550 £17,550 £17,550 £17,550 £17,550 £17,550 £17,550
Catering Sales £0 £0 £0 £9,000 £10,000 £0 £0 £0 £10,000 £0 £0 £0
Total Sales £352,215 £531,495 £1,091,340 £1,100,340 £1,101,340 £647,290 £580,950 £501,950 £504,750 £434,950 £384,750 £434,950
Direct Unit Costs Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Lunch Sales 38.00% £5.32 £5.32 £5.32 £5.32 £5.32 £5.32 £5.32 £5.32 £5.32 £5.32 £5.32 £5.32
High Tea Sales 38.00% £6.84 £6.84 £6.84 £6.84 £6.84 £6.84 £6.84 £6.84 £6.84 £6.84 £6.84 £6.84
Dinner Sales 36.00% £8.64 £8.64 £8.64 £8.64 £8.64 £8.64 £8.64 £8.64 £8.64 £8.64 £8.64 £8.64
Dinner Show Sales 25.00% £13.75 £13.75 £13.75 £13.75 £13.75 £13.75 £13.75 £13.75 £13.75 £13.75 £13.75 £13.75
Bar Sales 36.00% £7.20 £7.20 £12.60 £12.60 £12.60 £7.20 £7.20 £7.20 £7.20 £7.20 £7.20 £7.20
Be In the Show Sales 25.00% £16.25 £16.25 £16.25 £16.25 £16.25 £16.25 £16.25 £16.25 £16.25 £16.25 £16.25 £16.25
Catering Sales 55.00% £0.00 £0.00 £0.00 £4,950.00 £5,500.00 £0.00 £0.00 £0.00 £2,750.00 £0.00 £0.00 £0.00
Direct Cost of Sales
Lunch Sales £27,292 £31,601 £55,301 £55,301 £55,301 £31,601 £27,292 £27,292 £27,292 £27,292 £27,292 £27,292
High Tea Sales £5,540 £5,540 £5,540 £5,540 £5,540 £5,540 £5,540 £5,540 £5,540 £5,540 £5,540 £5,540
Dinner Sales £25,661 £32,659 £89,813 £89,813 £89,813 £43,200 £43,200 £34,560 £31,968 £30,240 £31,968 £30,240
Dinner Show Sales £37,496 £74,621 £118,800 £118,800 £118,800 £96,250 £82,500 £68,750 £68,750 £55,000 £41,250 £55,000
Bar Sales £9,720 £9,720 £68,040 £68,040 £68,040 £9,720 £9,720 £9,720 £9,720 £9,720 £9,720 £9,720
Be In the Show Sales £4,388 £4,388 £4,388 £4,388 £4,388 £4,388 £4,388 £4,388 £4,388 £4,388 £4,388 £4,388
Catering Sales £0 £0 £0 £4,950 £5,500 £0 £0 £0 £5,500 £0 £0 £0
Subtotal Direct Cost of Sales £110,097 £158,529 £341,882 £346,832 £347,382 £190,699 £172,640 £150,250 £153,158 £132,180 £120,158 £132,180
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
Executive Chef Joachim Oignons-owner 0% £4,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000
Serving Staff Manager 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
Sommelier/Bar Manager 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
Performance Manager 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
Host/Serving Staff 0% £10,752 £10,752 £10,752 £10,752 £10,752 £10,752 £10,752 £10,752 £10,752 £10,752 £10,752 £10,752
Kitchen Staff 0% £14,112 £14,112 £14,112 £14,112 £14,112 £14,112 £14,112 £14,112 £14,112 £14,112 £14,112 £14,112
Performance Staff 0% £10,368 £10,368 £10,368 £10,368 £10,368 £10,368 £10,368 £10,368 £10,368 £10,368 £10,368 £10,368
Bar Staff 0% £2,688 £2,688 £2,688 £2,688 £2,688 £2,688 £2,688 £2,688 £2,688 £2,688 £2,688 £2,688
Bookkeeper/Office Assistant 0% £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000
Total People 0 0 0 0 0 0 0 0 0 0 0 0
Total Payroll £51,920 £52,920 £52,920 £52,920 £52,920 £52,920 £52,920 £52,920 £52,920 £52,920 £52,920 £52,920
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 8.20% 8.20% 8.20% 8.20% 8.20% 8.20% 8.20% 8.20% 8.20% 8.20% 8.20% 8.20%
Tax Rate 25.00% 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 £352,215 £531,495 £1,091,340 £1,100,340 £1,101,340 £647,290 £580,950 £501,950 £504,750 £434,950 £384,750 £434,950
Direct Cost of Sales £110,097 £158,529 £341,882 £346,832 £347,382 £190,699 £172,640 £150,250 £153,158 £132,180 £120,158 £132,180
Other Production Expenses £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Cost of Sales £110,097 £158,529 £341,882 £346,832 £347,382 £190,699 £172,640 £150,250 £153,158 £132,180 £120,158 £132,180
Gross Margin £242,118 £372,966 £749,458 £753,508 £753,958 £456,591 £408,311 £351,701 £351,593 £302,771 £264,593 £302,771
Gross Margin % 68.74% 70.17% 68.67% 68.48% 68.46% 70.54% 70.28% 70.07% 69.66% 69.61% 68.77% 69.61%
Expenses
Payroll £51,920 £52,920 £52,920 £52,920 £52,920 £52,920 £52,920 £52,920 £52,920 £52,920 £52,920 £52,920
Sales and Marketing and Other Expenses £2,846 £3,671 £3,671 £3,671 £3,671 £3,671 £12,671 £13,671 £13,671 £14,251 £13,671 £3,671
Depreciation £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000
MICROS syterm, phones, security, fire, computer upgrades £0 £0 £0 £0 £0 £0 £0 £0 £0 £10,000 £0 £0
Exterminating £25 £25 £25 £25 £25 £25 £25 £25 £25 £25 £25 £25
Ceramic/Glass/Silver Upkeep £200 £200 £200 £200 £200 £200 £200 £200 £200 £200 £200 £200
Maintenance/Repairs £0 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000
Linen and Dry Cleaning £175 £175 £175 £175 £175 £175 £175 £175 £175 £175 £175 £175
Dish and Cleaning Supplies £400 £400 £400 £400 £400 £400 £400 £400 £400 £400 £400 £400
Office Products Upkeep £200 £200 £200 £200 £200 £200 £200 £200 £200 £200 £200 £200
Paper Products Upkeep £800 £800 £800 £800 £800 £800 £800 £800 £800 £800 £800 £800
Utilities £1,430 £1,430 £1,430 £1,430 £1,430 £1,430 £2,430 £3,430 £3,430 £3,430 £3,430 £3,430
Insurance £717 £717 £717 £717 £717 £717 £717 £717 £717 £717 £717 £717
Rent £1,400 £4,400 £4,400 £4,400 £4,400 £4,400 £4,400 £4,400 £4,400 £4,400 £4,400 £4,400
Employee Healthcare £3,000 £3,000 £3,000 £3,000 £3,000 £3,000 £3,000 £3,000 £3,000 £3,000 £3,000 £3,000
Comps/Donations/Handouts 15% £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500
Payroll Taxes 15% £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Operating Expenses £66,613 £73,438 £73,438 £73,438 £73,438 £73,438 £83,438 £85,438 £85,438 £96,018 £85,438 £75,438
Profit Before Interest and Taxes £175,505 £299,528 £676,020 £680,070 £680,520 £383,153 £324,872 £266,262 £266,154 £206,752 £179,154 £227,333
EBITDA £176,505 £300,528 £677,020 £681,070 £681,520 £384,153 £325,872 £267,262 £267,154 £207,752 £180,154 £228,333
Interest Expense £311 £303 £295 £288 £280 £272 £265 £257 £249 £242 £234 £226
Taxes Incurred £43,799 £74,806 £168,931 £169,946 £170,060 £95,720 £81,152 £66,501 £66,476 £51,628 £44,730 £56,777
Net Profit £131,396 £224,419 £506,793 £509,837 £510,180 £287,161 £243,456 £199,504 £199,429 £154,883 £134,190 £170,330
Net Profit/Sales 37.31% 42.22% 46.44% 46.33% 46.32% 44.36% 41.91% 39.75% 39.51% 35.61% 34.88% 39.16%
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 £352,215 £531,495 £1,091,340 £1,100,340 £1,101,340 £647,290 £580,950 £501,950 £504,750 £434,950 £384,750 £434,950
Subtotal Cash from Operations £352,215 £531,495 £1,091,340 £1,100,340 £1,101,340 £647,290 £580,950 £501,950 £504,750 £434,950 £384,750 £434,950
Additional Cash Received
Sales Tax, VAT, HST/GST Received 7.00% £24,655 £37,205 £76,394 £77,024 £77,094 £45,310 £40,667 £35,137 £35,333 £30,447 £26,933 £30,447
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 £376,870 £568,700 £1,167,734 £1,177,364 £1,178,434 £692,600 £621,617 £537,087 £540,083 £465,397 £411,683 £465,397
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 £51,920 £52,920 £52,920 £52,920 £52,920 £52,920 £52,920 £52,920 £52,920 £52,920 £52,920 £52,920
Bill Payments £4,932 £152,261 £288,870 £619,528 £539,007 £527,194 £229,424 £273,304 £237,848 £251,615 £214,824 £191,498
Subtotal Spent on Operations £56,852 £205,181 £341,790 £672,448 £591,927 £580,114 £282,344 £326,224 £290,768 £304,535 £267,744 £244,418
Additional Cash Spent
Sales Tax, VAT, HST/GST Paid Out £24,655 £37,205 £76,394 £77,024 £77,094 £45,310 £40,667 £35,137 £35,333 £30,447 £26,933 £30,447
Principal Repayment of Current Borrowing £450 £450 £450 £450 £450 £450 £450 £450 £450 £450 £450 £450
Other Liabilities Principal Repayment £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Long-term Liabilities Principal Repayment £575 £575 £575 £575 £575 £575 £575 £575 £575 £575 £575 £575
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 £100,000
Subtotal Cash Spent £82,532 £243,411 £419,209 £750,497 £670,046 £626,449 £324,035 £362,386 £327,126 £336,007 £295,701 £375,890
Net Cash Flow £294,338 £325,289 £748,525 £426,867 £508,388 £66,151 £297,581 £174,701 £212,957 £129,390 £115,981 £89,507
Cash Balance £344,758 £670,047 £1,418,571 £1,845,438 £2,353,826 £2,419,978 £2,717,559 £2,892,260 £3,105,216 £3,234,606 £3,350,587 £3,440,094
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 £50,420 £344,758 £670,047 £1,418,571 £1,845,438 £2,353,826 £2,419,978 £2,717,559 £2,892,260 £3,105,216 £3,234,606 £3,350,587 £3,440,094
Inventory £75,000 £55,048 £79,265 £170,941 £173,416 £173,691 £95,349 £86,320 £75,125 £76,579 £66,090 £60,079 £66,090
Other Current Assets £17,000 £17,000 £17,000 £17,000 £17,000 £17,000 £17,000 £17,000 £17,000 £17,000 £17,000 £17,000 £17,000
Total Current Assets £142,420 £416,807 £766,312 £1,606,513 £2,035,854 £2,544,517 £2,532,327 £2,820,879 £2,984,385 £3,198,795 £3,317,696 £3,427,666 £3,523,184
Long-term Assets
Long-term Assets £175,000 £175,000 £175,000 £175,000 £175,000 £175,000 £175,000 £175,000 £175,000 £175,000 £175,000 £175,000 £175,000
Accumulated Depreciation £0 £1,000 £2,000 £3,000 £4,000 £5,000 £6,000 £7,000 £8,000 £9,000 £10,000 £11,000 £12,000
Total Long-term Assets £175,000 £174,000 £173,000 £172,000 £171,000 £170,000 £169,000 £168,000 £167,000 £166,000 £165,000 £164,000 £163,000
Total Assets £317,420 £590,807 £939,312 £1,778,513 £2,206,854 £2,714,517 £2,701,327 £2,988,879 £3,151,385 £3,364,795 £3,482,696 £3,591,666 £3,686,184
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 £143,016 £268,127 £601,560 £521,090 £519,598 £220,272 £265,393 £229,420 £244,427 £208,469 £184,274 £209,488
Current Borrowing £5,420 £4,970 £4,520 £4,070 £3,620 £3,170 £2,720 £2,270 £1,820 £1,370 £920 £470 £20
Other Current Liabilities £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Subtotal Current Liabilities £5,420 £147,986 £272,647 £605,630 £524,710 £522,768 £222,992 £267,663 £231,240 £245,797 £209,389 £184,744 £209,508
Long-term Liabilities £40,000 £39,425 £38,850 £38,275 £37,700 £37,125 £36,550 £35,975 £35,400 £34,825 £34,250 £33,675 £33,100
Total Liabilities £45,420 £187,411 £311,497 £643,905 £562,410 £559,893 £259,542 £303,638 £266,640 £280,622 £243,639 £218,419 £242,608
Paid-in Capital £450,420 £450,420 £450,420 £450,420 £450,420 £450,420 £450,420 £450,420 £450,420 £450,420 £450,420 £450,420 £450,420
Retained Earnings (£178,420) (£178,420) (£178,420) (£178,420) (£178,420) (£178,420) (£178,420) (£178,420) (£178,420) (£178,420) (£178,420) (£178,420) (£278,420)
Earnings £0 £131,396 £355,815 £862,608 £1,372,444 £1,882,624 £2,169,785 £2,413,241 £2,612,745 £2,812,173 £2,967,057 £3,101,247 £3,271,576
Total Capital £272,000 £403,396 £627,815 £1,134,608 £1,644,444 £2,154,624 £2,441,785 £2,685,241 £2,884,745 £3,084,173 £3,239,057 £3,373,247 £3,443,576
Total Liabilities and Capital £317,420 £590,807 £939,312 £1,778,513 £2,206,854 £2,714,517 £2,701,327 £2,988,879 £3,151,385 £3,364,795 £3,482,696 £3,591,666 £3,686,184
Net Worth £272,000 £403,396 £627,815 £1,134,608 £1,644,444 £2,154,624 £2,441,785 £2,685,241 £2,884,745 £3,084,173 £3,239,057 £3,373,247 £3,443,576
previous
next
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
Unit Sales
Lunch Sales 0% 5,130 5,940 10,395 10,395 10,395 5,940 5,130 5,130 5,130 5,130 5,130 5,130
High Tea Sales 0% 810 810 810 810 810 810 810 810 810 810 810 810
Dinner Sales 0% 2,970 3,780 10,395 10,395 10,395 5,000 5,000 4,000 3,700 3,500 3,700 3,500
Dinner Show Sales 0% 2,727 5,427 8,640 8,640 8,640 7,000 6,000 5,000 5,000 4,000 3,000 4,000
Bar Sales 0% 1,350 1,350 5,400 5,400 5,400 1,350 1,350 1,350 1,350 1,350 1,350 1,350
Be In the Show Sales 0% 270 270 270 270 270 270 270 270 270 270 270 270
Catering Sales 0% 0 0 0 1 1 0 0 0 2 0 0 0
Total Unit Sales 13,257 17,577 35,910 35,911 35,911 20,370 18,560 16,560 16,262 15,060 14,260 15,060
Unit Prices Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Lunch Sales £14.00 £14.00 £14.00 £14.00 £14.00 £14.00 £14.00 £14.00 £14.00 £14.00 £14.00 £14.00
High Tea Sales £18.00 £18.00 £18.00 £18.00 £18.00 £18.00 £18.00 £18.00 £18.00 £18.00 £18.00 £18.00
Dinner Sales £24.00 £24.00 £24.00 £24.00 £24.00 £24.00 £24.00 £24.00 £24.00 £24.00 £24.00 £24.00
Dinner Show Sales £55.00 £55.00 £55.00 £55.00 £55.00 £55.00 £55.00 £55.00 £55.00 £55.00 £55.00 £55.00
Bar Sales £20.00 £20.00 £35.00 £35.00 £35.00 £20.00 £20.00 £20.00 £20.00 £20.00 £20.00 £20.00
Be In the Show Sales £65.00 £65.00 £65.00 £65.00 £65.00 £65.00 £65.00 £65.00 £65.00 £65.00 £65.00 £65.00
Catering Sales £0.00 £0.00 £0.00 £9,000.00 £10,000.00 £0.00 £0.00 £0.00 £5,000.00 £0.00 £0.00 £0.00
Sales
Lunch Sales £71,820 £83,160 £145,530 £145,530 £145,530 £83,160 £71,820 £71,820 £71,820 £71,820 £71,820 £71,820
High Tea Sales £14,580 £14,580 £14,580 £14,580 £14,580 £14,580 £14,580 £14,580 £14,580 £14,580 £14,580 £14,580
Dinner Sales £71,280 £90,720 £249,480 £249,480 £249,480 £120,000 £120,000 £96,000 £88,800 £84,000 £88,800 £84,000
Dinner Show Sales £149,985 £298,485 £475,200 £475,200 £475,200 £385,000 £330,000 £275,000 £275,000 £220,000 £165,000 £220,000
Bar Sales £27,000 £27,000 £189,000 £189,000 £189,000 £27,000 £27,000 £27,000 £27,000 £27,000 £27,000 £27,000
Be In the Show Sales £17,550 £17,550 £17,550 £17,550 £17,550 £17,550 £17,550 £17,550 £17,550 £17,550 £17,550 £17,550
Catering Sales £0 £0 £0 £9,000 £10,000 £0 £0 £0 £10,000 £0 £0 £0
Total Sales £352,215 £531,495 £1,091,340 £1,100,340 £1,101,340 £647,290 £580,950 £501,950 £504,750 £434,950 £384,750 £434,950
Direct Unit Costs Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Lunch Sales 38.00% £5.32 £5.32 £5.32 £5.32 £5.32 £5.32 £5.32 £5.32 £5.32 £5.32 £5.32 £5.32
High Tea Sales 38.00% £6.84 £6.84 £6.84 £6.84 £6.84 £6.84 £6.84 £6.84 £6.84 £6.84 £6.84 £6.84
Dinner Sales 36.00% £8.64 £8.64 £8.64 £8.64 £8.64 £8.64 £8.64 £8.64 £8.64 £8.64 £8.64 £8.64
Dinner Show Sales 25.00% £13.75 £13.75 £13.75 £13.75 £13.75 £13.75 £13.75 £13.75 £13.75 £13.75 £13.75 £13.75
Bar Sales 36.00% £7.20 £7.20 £12.60 £12.60 £12.60 £7.20 £7.20 £7.20 £7.20 £7.20 £7.20 £7.20
Be In the Show Sales 25.00% £16.25 £16.25 £16.25 £16.25 £16.25 £16.25 £16.25 £16.25 £16.25 £16.25 £16.25 £16.25
Catering Sales 55.00% £0.00 £0.00 £0.00 £4,950.00 £5,500.00 £0.00 £0.00 £0.00 £2,750.00 £0.00 £0.00 £0.00
Direct Cost of Sales
Lunch Sales £27,292 £31,601 £55,301 £55,301 £55,301 £31,601 £27,292 £27,292 £27,292 £27,292 £27,292 £27,292
High Tea Sales £5,540 £5,540 £5,540 £5,540 £5,540 £5,540 £5,540 £5,540 £5,540 £5,540 £5,540 £5,540
Dinner Sales £25,661 £32,659 £89,813 £89,813 £89,813 £43,200 £43,200 £34,560 £31,968 £30,240 £31,968 £30,240
Dinner Show Sales £37,496 £74,621 £118,800 £118,800 £118,800 £96,250 £82,500 £68,750 £68,750 £55,000 £41,250 £55,000
Bar Sales £9,720 £9,720 £68,040 £68,040 £68,040 £9,720 £9,720 £9,720 £9,720 £9,720 £9,720 £9,720
Be In the Show Sales £4,388 £4,388 £4,388 £4,388 £4,388 £4,388 £4,388 £4,388 £4,388 £4,388 £4,388 £4,388
Catering Sales £0 £0 £0 £4,950 £5,500 £0 £0 £0 £5,500 £0 £0 £0
Subtotal Direct Cost of Sales £110,097 £158,529 £341,882 £346,832 £347,382 £190,699 £172,640 £150,250 £153,158 £132,180 £120,158 £132,180
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
Executive Chef Joachim Oignons-owner 0% £4,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000
Serving Staff Manager 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
Sommelier/Bar Manager 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
Performance Manager 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
Host/Serving Staff 0% £10,752 £10,752 £10,752 £10,752 £10,752 £10,752 £10,752 £10,752 £10,752 £10,752 £10,752 £10,752
Kitchen Staff 0% £14,112 £14,112 £14,112 £14,112 £14,112 £14,112 £14,112 £14,112 £14,112 £14,112 £14,112 £14,112
Performance Staff 0% £10,368 £10,368 £10,368 £10,368 £10,368 £10,368 £10,368 £10,368 £10,368 £10,368 £10,368 £10,368
Bar Staff 0% £2,688 £2,688 £2,688 £2,688 £2,688 £2,688 £2,688 £2,688 £2,688 £2,688 £2,688 £2,688
Bookkeeper/Office Assistant 0% £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000
Total People 0 0 0 0 0 0 0 0 0 0 0 0
Total Payroll £51,920 £52,920 £52,920 £52,920 £52,920 £52,920 £52,920 £52,920 £52,920 £52,920 £52,920 £52,920
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 8.20% 8.20% 8.20% 8.20% 8.20% 8.20% 8.20% 8.20% 8.20% 8.20% 8.20% 8.20%
Tax Rate 25.00% 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 £352,215 £531,495 £1,091,340 £1,100,340 £1,101,340 £647,290 £580,950 £501,950 £504,750 £434,950 £384,750 £434,950
Direct Cost of Sales £110,097 £158,529 £341,882 £346,832 £347,382 £190,699 £172,640 £150,250 £153,158 £132,180 £120,158 £132,180
Other Production Expenses £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Cost of Sales £110,097 £158,529 £341,882 £346,832 £347,382 £190,699 £172,640 £150,250 £153,158 £132,180 £120,158 £132,180
Gross Margin £242,118 £372,966 £749,458 £753,508 £753,958 £456,591 £408,311 £351,701 £351,593 £302,771 £264,593 £302,771
Gross Margin % 68.74% 70.17% 68.67% 68.48% 68.46% 70.54% 70.28% 70.07% 69.66% 69.61% 68.77% 69.61%
Expenses
Payroll £51,920 £52,920 £52,920 £52,920 £52,920 £52,920 £52,920 £52,920 £52,920 £52,920 £52,920 £52,920
Sales and Marketing and Other Expenses £2,846 £3,671 £3,671 £3,671 £3,671 £3,671 £12,671 £13,671 £13,671 £14,251 £13,671 £3,671
Depreciation £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000
MICROS syterm, phones, security, fire, computer upgrades £0 £0 £0 £0 £0 £0 £0 £0 £0 £10,000 £0 £0
Exterminating £25 £25 £25 £25 £25 £25 £25 £25 £25 £25 £25 £25
Ceramic/Glass/Silver Upkeep £200 £200 £200 £200 £200 £200 £200 £200 £200 £200 £200 £200
Maintenance/Repairs £0 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000
Linen and Dry Cleaning £175 £175 £175 £175 £175 £175 £175 £175 £175 £175 £175 £175
Dish and Cleaning Supplies £400 £400 £400 £400 £400 £400 £400 £400 £400 £400 £400 £400
Office Products Upkeep £200 £200 £200 £200 £200 £200 £200 £200 £200 £200 £200 £200
Paper Products Upkeep £800 £800 £800 £800 £800 £800 £800 £800 £800 £800 £800 £800
Utilities £1,430 £1,430 £1,430 £1,430 £1,430 £1,430 £2,430 £3,430 £3,430 £3,430 £3,430 £3,430
Insurance £717 £717 £717 £717 £717 £717 £717 £717 £717 £717 £717 £717
Rent £1,400 £4,400 £4,400 £4,400 £4,400 £4,400 £4,400 £4,400 £4,400 £4,400 £4,400 £4,400
Employee Healthcare £3,000 £3,000 £3,000 £3,000 £3,000 £3,000 £3,000 £3,000 £3,000 £3,000 £3,000 £3,000
Comps/Donations/Handouts 15% £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500
Payroll Taxes 15% £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Operating Expenses £66,613 £73,438 £73,438 £73,438 £73,438 £73,438 £83,438 £85,438 £85,438 £96,018 £85,438 £75,438
Profit Before Interest and Taxes £175,505 £299,528 £676,020 £680,070 £680,520 £383,153 £324,872 £266,262 £266,154 £206,752 £179,154 £227,333
EBITDA £176,505 £300,528 £677,020 £681,070 £681,520 £384,153 £325,872 £267,262 £267,154 £207,752 £180,154 £228,333
Interest Expense £311 £303 £295 £288 £280 £272 £265 £257 £249 £242 £234 £226
Taxes Incurred £43,799 £74,806 £168,931 £169,946 £170,060 £95,720 £81,152 £66,501 £66,476 £51,628 £44,730 £56,777
Net Profit £131,396 £224,419 £506,793 £509,837 £510,180 £287,161 £243,456 £199,504 £199,429 £154,883 £134,190 £170,330
Net Profit/Sales 37.31% 42.22% 46.44% 46.33% 46.32% 44.36% 41.91% 39.75% 39.51% 35.61% 34.88% 39.16%
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 £352,215 £531,495 £1,091,340 £1,100,340 £1,101,340 £647,290 £580,950 £501,950 £504,750 £434,950 £384,750 £434,950
Subtotal Cash from Operations £352,215 £531,495 £1,091,340 £1,100,340 £1,101,340 £647,290 £580,950 £501,950 £504,750 £434,950 £384,750 £434,950
Additional Cash Received
Sales Tax, VAT, HST/GST Received 7.00% £24,655 £37,205 £76,394 £77,024 £77,094 £45,310 £40,667 £35,137 £35,333 £30,447 £26,933 £30,447
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 £376,870 £568,700 £1,167,734 £1,177,364 £1,178,434 £692,600 £621,617 £537,087 £540,083 £465,397 £411,683 £465,397
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 £51,920 £52,920 £52,920 £52,920 £52,920 £52,920 £52,920 £52,920 £52,920 £52,920 £52,920 £52,920
Bill Payments £4,932 £152,261 £288,870 £619,528 £539,007 £527,194 £229,424 £273,304 £237,848 £251,615 £214,824 £191,498
Subtotal Spent on Operations £56,852 £205,181 £341,790 £672,448 £591,927 £580,114 £282,344 £326,224 £290,768 £304,535 £267,744 £244,418
Additional Cash Spent
Sales Tax, VAT, HST/GST Paid Out £24,655 £37,205 £76,394 £77,024 £77,094 £45,310 £40,667 £35,137 £35,333 £30,447 £26,933 £30,447
Principal Repayment of Current Borrowing £450 £450 £450 £450 £450 £450 £450 £450 £450 £450 £450 £450
Other Liabilities Principal Repayment £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Long-term Liabilities Principal Repayment £575 £575 £575 £575 £575 £575 £575 £575 £575 £575 £575 £575
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 £100,000
Subtotal Cash Spent £82,532 £243,411 £419,209 £750,497 £670,046 £626,449 £324,035 £362,386 £327,126 £336,007 £295,701 £375,890
Net Cash Flow £294,338 £325,289 £748,525 £426,867 £508,388 £66,151 £297,581 £174,701 £212,957 £129,390 £115,981 £89,507
Cash Balance £344,758 £670,047 £1,418,571 £1,845,438 £2,353,826 £2,419,978 £2,717,559 £2,892,260 £3,105,216 £3,234,606 £3,350,587 £3,440,094
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 £50,420 £344,758 £670,047 £1,418,571 £1,845,438 £2,353,826 £2,419,978 £2,717,559 £2,892,260 £3,105,216 £3,234,606 £3,350,587 £3,440,094
Inventory £75,000 £55,048 £79,265 £170,941 £173,416 £173,691 £95,349 £86,320 £75,125 £76,579 £66,090 £60,079 £66,090
Other Current Assets £17,000 £17,000 £17,000 £17,000 £17,000 £17,000 £17,000 £17,000 £17,000 £17,000 £17,000 £17,000 £17,000
Total Current Assets £142,420 £416,807 £766,312 £1,606,513 £2,035,854 £2,544,517 £2,532,327 £2,820,879 £2,984,385 £3,198,795 £3,317,696 £3,427,666 £3,523,184
Long-term Assets
Long-term Assets £175,000 £175,000 £175,000 £175,000 £175,000 £175,000 £175,000 £175,000 £175,000 £175,000 £175,000 £175,000 £175,000
Accumulated Depreciation £0 £1,000 £2,000 £3,000 £4,000 £5,000 £6,000 £7,000 £8,000 £9,000 £10,000 £11,000 £12,000
Total Long-term Assets £175,000 £174,000 £173,000 £172,000 £171,000 £170,000 £169,000 £168,000 £167,000 £166,000 £165,000 £164,000 £163,000
Total Assets £317,420 £590,807 £939,312 £1,778,513 £2,206,854 £2,714,517 £2,701,327 £2,988,879 £3,151,385 £3,364,795 £3,482,696 £3,591,666 £3,686,184
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 £143,016 £268,127 £601,560 £521,090 £519,598 £220,272 £265,393 £229,420 £244,427 £208,469 £184,274 £209,488
Current Borrowing £5,420 £4,970 £4,520 £4,070 £3,620 £3,170 £2,720 £2,270 £1,820 £1,370 £920 £470 £20
Other Current Liabilities £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Subtotal Current Liabilities £5,420 £147,986 £272,647 £605,630 £524,710 £522,768 £222,992 £267,663 £231,240 £245,797 £209,389 £184,744 £209,508
Long-term Liabilities £40,000 £39,425 £38,850 £38,275 £37,700 £37,125 £36,550 £35,975 £35,400 £34,825 £34,250 £33,675 £33,100
Total Liabilities £45,420 £187,411 £311,497 £643,905 £562,410 £559,893 £259,542 £303,638 £266,640 £280,622 £243,639 £218,419 £242,608
Paid-in Capital £450,420 £450,420 £450,420 £450,420 £450,420 £450,420 £450,420 £450,420 £450,420 £450,420 £450,420 £450,420 £450,420
Retained Earnings (£178,420) (£178,420) (£178,420) (£178,420) (£178,420) (£178,420) (£178,420) (£178,420) (£178,420) (£178,420) (£178,420) (£178,420) (£278,420)
Earnings £0 £131,396 £355,815 £862,608 £1,372,444 £1,882,624 £2,169,785 £2,413,241 £2,612,745 £2,812,173 £2,967,057 £3,101,247 £3,271,576
Total Capital £272,000 £403,396 £627,815 £1,134,608 £1,644,444 £2,154,624 £2,441,785 £2,685,241 £2,884,745 £3,084,173 £3,239,057 £3,373,247 £3,443,576
Total Liabilities and Capital £317,420 £590,807 £939,312 £1,778,513 £2,206,854 £2,714,517 £2,701,327 £2,988,879 £3,151,385 £3,364,795 £3,482,696 £3,591,666 £3,686,184
Net Worth £272,000 £403,396 £627,815 £1,134,608 £1,644,444 £2,154,624 £2,441,785 £2,685,241 £2,884,745 £3,084,173 £3,239,057 £3,373,247 £3,443,576