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Plan Outline
Dog and Cat Kennel Business Plan
Noah's Arf
This sample business plan can be edited directly in Business Plan Pro software.
Appendix
| 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 | ||
| Production Personnel | |||||||||||||
| Playground supervisor | £640 | £1,280 | £1,280 | £1,280 | £1,280 | £1,280 | £1,280 | £1,280 | £1,280 | £1,280 | £1,280 | £1,280 | |
| Playground supervisor | £640 | £960 | £960 | £960 | £960 | £960 | £960 | £960 | £960 | £960 | £960 | £960 | |
| Playground supervisor part time | £240 | £480 | £480 | £480 | £480 | £480 | £480 | £480 | £480 | £480 | £480 | £480 | |
| Playground supervisor part time | £120 | £240 | £240 | £240 | £240 | £240 | £240 | £240 | £240 | £240 | £240 | £240 | |
| Playground supervisor | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Playground Supervisor | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Groomer | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Pet taxi/in-home care/dog walker | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Subtotal | £1,640 | £2,960 | £2,960 | £2,960 | £2,960 | £2,960 | £2,960 | £2,960 | £2,960 | £2,960 | £2,960 | £2,960 | |
| Sales and Marketing Personnel | |||||||||||||
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Subtotal | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| General and Administrative Personnel | |||||||||||||
| Manager | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | |
| Reception 1 | £720 | £1,440 | £1,440 | £1,440 | £1,440 | £1,440 | £1,440 | £1,440 | £1,440 | £1,440 | £1,440 | £1,440 | |
| Reception 2 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Subtotal | £3,720 | £4,440 | £4,440 | £4,440 | £4,440 | £4,440 | £4,440 | £4,440 | £4,440 | £4,440 | £4,440 | £4,440 | |
| Other Personnel | |||||||||||||
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Subtotal | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total People | 6 | 6 | 6 | 6 | 6 | 6 | 6 | 6 | 6 | 6 | 6 | 6 | |
| Total Payroll | £5,360 | £7,400 | £7,400 | £7,400 | £7,400 | £7,400 | £7,400 | £7,400 | £7,400 | £7,400 | £7,400 | £7,400 | |
| 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 | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | |
| Long-term Interest Rate | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | |
| Tax Rate | 30.00% | 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 | £2,800 | £13,420 | £15,760 | £18,750 | £21,845 | £24,495 | £32,415 | £35,415 | £37,115 | £38,165 | £40,165 | £38,065 | |
| Direct Cost of Sales | £235 | £510 | £640 | £855 | £910 | £1,015 | £1,265 | £1,375 | £1,375 | £1,635 | £2,140 | £1,380 | |
| Production Payroll | £1,640 | £2,960 | £2,960 | £2,960 | £2,960 | £2,960 | £2,960 | £2,960 | £2,960 | £2,960 | £2,960 | £2,960 | |
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Cost of Sales | £1,875 | £3,470 | £3,600 | £3,815 | £3,870 | £3,975 | £4,225 | £4,335 | £4,335 | £4,595 | £5,100 | £4,340 | |
| Gross Margin | £925 | £9,950 | £12,160 | £14,935 | £17,975 | £20,520 | £28,190 | £31,080 | £32,780 | £33,570 | £35,065 | £33,725 | |
| Gross Margin % | 33.04% | 74.14% | 77.16% | 79.65% | 82.28% | 83.77% | 86.97% | 87.76% | 88.32% | 87.96% | 87.30% | 88.60% | |
| Operating Expenses | |||||||||||||
| Sales and Marketing Expenses | |||||||||||||
| Sales and Marketing Payroll | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Advertising/Promotion | £500 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | |
| Travel | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Miscellaneous | £50 | £50 | £50 | £50 | £50 | £50 | £50 | £50 | £50 | £50 | £50 | £50 | |
| Total Sales and Marketing Expenses | £550 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | |
| Sales and Marketing % | 19.64% | 1.86% | 1.59% | 1.33% | 1.14% | 1.02% | 0.77% | 0.71% | 0.67% | 0.66% | 0.62% | 0.66% | |
| General and Administrative Expenses | |||||||||||||
| General and Administrative Payroll | £3,720 | £4,440 | £4,440 | £4,440 | £4,440 | £4,440 | £4,440 | £4,440 | £4,440 | £4,440 | £4,440 | £4,440 | |
| Sales and Marketing and Other Expenses | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| 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 | |
| vehicle maintence | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | |
| Utilities | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | |
| Insurance | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | |
| Taxes | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | |
| Rent | £0 | £3,500 | £3,500 | £3,500 | £3,500 | £3,500 | £3,500 | £3,500 | £3,500 | £3,500 | £3,500 | £3,500 | |
| Payroll Taxes | 12% | £643 | £888 | £888 | £888 | £888 | £888 | £888 | £888 | £888 | £888 | £888 | £888 |
| Other General and Administrative Expenses | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total General and Administrative Expenses | £8,163 | £12,628 | £12,628 | £12,628 | £12,628 | £12,628 | £12,628 | £12,628 | £12,628 | £12,628 | £12,628 | £12,628 | |
| General and Administrative % | 291.54% | 94.10% | 80.13% | 67.35% | 57.81% | 51.55% | 38.96% | 35.66% | 34.02% | 33.09% | 31.44% | 33.17% | |
| Other Expenses: | |||||||||||||
| Other Payroll | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Consultants | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Contract/Consultants | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | |
| Total Other Expenses | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | |
| Other % | 8.93% | 1.86% | 1.59% | 1.33% | 1.14% | 1.02% | 0.77% | 0.71% | 0.67% | 0.66% | 0.62% | 0.66% | |
| Total Operating Expenses | £8,963 | £13,128 | £13,128 | £13,128 | £13,128 | £13,128 | £13,128 | £13,128 | £13,128 | £13,128 | £13,128 | £13,128 | |
| Profit Before Interest and Taxes | (£8,038) | (£3,178) | (£968) | £1,807 | £4,847 | £7,392 | £15,062 | £17,952 | £19,652 | £20,442 | £21,937 | £20,597 | |
| EBITDA | (£7,038) | (£2,178) | £32 | £2,807 | £5,847 | £8,392 | £16,062 | £18,952 | £20,652 | £21,442 | £22,937 | £21,597 | |
| Interest Expense | £750 | £738 | £726 | £714 | £702 | £690 | £678 | £666 | £654 | £642 | £630 | £618 | |
| Taxes Incurred | (£2,636) | (£979) | (£424) | £273 | £1,036 | £1,675 | £3,596 | £4,321 | £4,749 | £4,950 | £5,327 | £4,995 | |
| Net Profit | (£6,152) | (£2,937) | (£1,271) | £820 | £3,109 | £5,026 | £10,788 | £12,964 | £14,248 | £14,850 | £15,980 | £14,984 | |
| Net Profit/Sales | -219.71% | -21.89% | -8.06% | 4.37% | 14.23% | 20.52% | 33.28% | 36.61% | 38.39% | 38.91% | 39.79% | 39.36% | |
| 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 | £2,800 | £13,420 | £15,760 | £18,750 | £21,845 | £24,495 | £32,415 | £35,415 | £37,115 | £38,165 | £40,165 | £38,065 | |
| Subtotal Cash from Operations | £2,800 | £13,420 | £15,760 | £18,750 | £21,845 | £24,495 | £32,415 | £35,415 | £37,115 | £38,165 | £40,165 | £38,065 | |
| 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 | £2,800 | £13,420 | £15,760 | £18,750 | £21,845 | £24,495 | £32,415 | £35,415 | £37,115 | £38,165 | £40,165 | £38,065 | |
| 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 | £5,360 | £7,400 | £7,400 | £7,400 | £7,400 | £7,400 | £7,400 | £7,400 | £7,400 | £7,400 | £7,400 | £7,400 | |
| Bill Payments | £79 | £2,526 | £7,465 | £8,013 | £8,734 | £10,447 | £11,117 | £12,997 | £14,009 | £14,491 | £15,239 | £16,272 | |
| Subtotal Spent on Operations | £5,439 | £9,926 | £14,865 | £15,413 | £16,134 | £17,847 | £18,517 | £20,397 | £21,409 | £21,891 | £22,639 | £23,672 | |
| 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 | £1,596 | £1,596 | £1,596 | £1,596 | £1,596 | £1,596 | £1,596 | £1,596 | £1,596 | £1,596 | £1,596 | |
| 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 | £5,439 | £11,522 | £16,461 | £17,009 | £17,730 | £19,443 | £20,113 | £21,993 | £23,005 | £23,487 | £24,235 | £25,268 | |
| Net Cash Flow | (£2,639) | £1,898 | (£701) | £1,741 | £4,115 | £5,052 | £12,302 | £13,422 | £14,110 | £14,678 | £15,930 | £12,797 | |
| Cash Balance | £36,361 | £38,259 | £37,558 | £39,299 | £43,414 | £48,466 | £60,767 | £74,190 | £88,300 | £102,978 | £118,908 | £131,704 | |
| 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 | £39,000 | £36,361 | £38,259 | £37,558 | £39,299 | £43,414 | £48,466 | £60,767 | £74,190 | £88,300 | £102,978 | £118,908 | £131,704 |
| Inventory | £4,000 | £3,765 | £3,255 | £2,615 | £1,760 | £1,850 | £1,835 | £1,570 | £1,513 | £1,513 | £1,799 | £2,354 | £1,974 |
| Other Current Assets | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total Current Assets | £43,000 | £40,126 | £41,514 | £40,173 | £41,059 | £45,264 | £50,301 | £62,337 | £75,702 | £89,812 | £104,776 | £121,262 | £133,678 |
| Long-term Assets | |||||||||||||
| Long-term Assets | £100,000 | £100,000 | £100,000 | £100,000 | £100,000 | £100,000 | £100,000 | £100,000 | £100,000 | £100,000 | £100,000 | £100,000 | £100,000 |
| 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 | £100,000 | £99,000 | £98,000 | £97,000 | £96,000 | £95,000 | £94,000 | £93,000 | £92,000 | £91,000 | £90,000 | £89,000 | £88,000 |
| Total Assets | £143,000 | £139,126 | £139,514 | £137,173 | £137,059 | £140,264 | £144,301 | £155,337 | £167,702 | £180,812 | £194,776 | £210,262 | £221,678 |
| 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 | £2,278 | £7,199 | £7,724 | £8,386 | £10,079 | £10,685 | £12,530 | £13,527 | £13,984 | £14,694 | £15,796 | £13,824 |
| 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 | £2,278 | £7,199 | £7,724 | £8,386 | £10,079 | £10,685 | £12,530 | £13,527 | £13,984 | £14,694 | £15,796 | £13,824 |
| Long-term Liabilities | £100,000 | £100,000 | £98,404 | £96,808 | £95,212 | £93,616 | £92,020 | £90,424 | £88,828 | £87,232 | £85,636 | £84,040 | £82,444 |
| Total Liabilities | £100,000 | £102,278 | £105,603 | £104,532 | £103,598 | £103,695 | £102,705 | £102,954 | £102,355 | £101,216 | £100,330 | £99,836 | £96,268 |
| Paid-in Capital | £70,000 | £70,000 | £70,000 | £70,000 | £70,000 | £70,000 | £70,000 | £70,000 | £70,000 | £70,000 | £70,000 | £70,000 | £70,000 |
| Retained Earnings | (£27,000) | (£27,000) | (£27,000) | (£27,000) | (£27,000) | (£27,000) | (£27,000) | (£27,000) | (£27,000) | (£27,000) | (£27,000) | (£27,000) | (£27,000) |
| Earnings | £0 | (£6,152) | (£9,089) | (£10,359) | (£9,540) | (£6,431) | (£1,405) | £9,383 | £22,348 | £36,596 | £51,446 | £67,426 | £82,410 |
| Total Capital | £43,000 | £36,848 | £33,911 | £32,641 | £33,460 | £36,569 | £41,595 | £52,383 | £65,348 | £79,596 | £94,446 | £110,426 | £125,410 |
| Total Liabilities and Capital | £143,000 | £139,126 | £139,514 | £137,173 | £137,059 | £140,264 | £144,301 | £155,337 | £167,702 | £180,812 | £194,776 | £210,262 | £221,678 |
| Net Worth | £43,000 | £36,848 | £33,911 | £32,641 | £33,460 | £36,569 | £41,595 | £52,383 | £65,348 | £79,596 | £94,446 | £110,426 | £125,410 |
| 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 | |||||||||||||
| Overnight Care | 0% | £840 | £2,800 | £4,200 | £6,300 | £6,300 | £6,300 | £11,200 | £11,200 | £11,200 | £11,200 | £11,200 | £11,200 |
| Day Care | 0% | £1,150 | £6,900 | £6,900 | £6,900 | £9,200 | £11,500 | £13,800 | £16,100 | £18,400 | £18,400 | £18,400 | £18,400 |
| In Home Care | 0% | £120 | £360 | £360 | £600 | £1,200 | £1,200 | £1,200 | £1,200 | £600 | £600 | £1,200 | £600 |
| Wash Your Own | 0% | £0 | £900 | £900 | £1,200 | £1,200 | £1,200 | £1,200 | £1,500 | £1,500 | £1,800 | £2,100 | £2,400 |
| Grooming | 0% | £0 | £0 | £400 | £500 | £500 | £600 | £600 | £750 | £750 | £1,000 | £1,000 | £900 |
| Retail | 0% | £150 | £250 | £400 | £600 | £600 | £800 | £800 | £1,000 | £1,000 | £1,500 | £2,500 | £1,000 |
| Obedience | 0% | £0 | £0 | £390 | £390 | £585 | £585 | £585 | £585 | £585 | £585 | £585 | £585 |
| Small Animal Care/cats | 0% | £540 | £2,160 | £2,160 | £2,160 | £2,160 | £2,160 | £2,880 | £2,880 | £2,880 | £2,880 | £2,880 | £2,880 |
| Special requests, misc. | 0% | £0 | £50 | £50 | £100 | £100 | £150 | £150 | £200 | £200 | £200 | £300 | £100 |
| Other | 0% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total Sales | £2,800 | £13,420 | £15,760 | £18,750 | £21,845 | £24,495 | £32,415 | £35,415 | £37,115 | £38,165 | £40,165 | £38,065 | |
| 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 | |
| Overnight Care | £50 | £100 | £150 | £200 | £200 | £200 | £400 | £400 | £400 | £400 | £400 | £400 | |
| Day Care | £75 | £150 | £150 | £150 | £200 | £200 | £250 | £250 | £250 | £250 | £250 | £250 | |
| In Home Care | £10 | £10 | £10 | £15 | £20 | £20 | £20 | £20 | £20 | £20 | £20 | £20 | |
| Wash Your Own | £0 | £25 | £25 | £30 | £30 | £30 | £30 | £35 | £35 | £40 | £40 | £50 | |
| Grooming | £0 | £20 | £25 | £25 | £25 | £25 | £25 | £25 | £25 | £30 | £30 | £25 | |
| Retail | £75 | £125 | £200 | £300 | £300 | £400 | £400 | £500 | £500 | £750 | £1,250 | £500 | |
| Obedience | £0 | £25 | £25 | £25 | £25 | £25 | £25 | £25 | £25 | £25 | £25 | £25 | |
| Small Animal Care/cats | £25 | £50 | £50 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | |
| Special requests, misc. | £0 | £5 | £5 | £10 | £10 | £15 | £15 | £20 | £20 | £20 | £25 | £10 | |
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Subtotal Direct Cost of Sales | £235 | £510 | £640 | £855 | £910 | £1,015 | £1,265 | £1,375 | £1,375 | £1,635 | £2,140 | £1,380 | |