Click here to buy now or call 0845 351 9924
Plan Outline
Fine Dining Restaurant Business Plan
Gabri's Restaurant & Lounge
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 | |||||||||||||
| Food & Liquor | 0% | £79,670 | £79,670 | £79,670 | £101,680 | £101,680 | £101,680 | £48,300 | £31,050 | £31,050 | £101,680 | £31,050 | £31,050 |
| Catering | 0% | £10,200 | £10,200 | £12,750 | £16,500 | £12,750 | £12,750 | £5,313 | £5,313 | £12,750 | £16,500 | £5,313 | £5,313 |
| Other | 0% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total Sales | £89,870 | £89,870 | £92,420 | £118,180 | £114,430 | £114,430 | £53,613 | £36,363 | £43,800 | £118,180 | £36,363 | £36,363 | |
| 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 | |
| Food & Liquor | 33% | £26,291 | £26,291 | £26,291 | £33,554 | £33,554 | £33,554 | £15,939 | £10,247 | £10,247 | £33,554 | £10,247 | £10,247 |
| Catering | 33% | £3,366 | £3,366 | £4,208 | £5,445 | £4,208 | £4,208 | £1,753 | £1,753 | £4,208 | £5,445 | £1,753 | £1,753 |
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Subtotal Direct Cost of Sales | £29,657 | £29,657 | £30,499 | £38,999 | £37,762 | £37,762 | £17,692 | £12,000 | £14,454 | £38,999 | £12,000 | £12,000 | |
| 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 | ||
| General Manager | 0% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Front Manager | 0% | £1,680 | £1,680 | £1,680 | £1,680 | £1,680 | £1,680 | £1,680 | £1,680 | £1,680 | £1,680 | £1,680 | £1,680 |
| Captain 1 | 0% | £518 | £518 | £518 | £518 | £518 | £518 | £518 | £518 | £518 | £518 | £518 | £518 |
| Captain 2 | 0% | £532 | £532 | £532 | £532 | £532 | £532 | £532 | £532 | £532 | £532 | £532 | £532 |
| Waitperson | 0% | £420 | £420 | £420 | £420 | £420 | £420 | £420 | £420 | £420 | £420 | £420 | £420 |
| Waitperson | 0% | £322 | £322 | £322 | £322 | £322 | £322 | £322 | £322 | £322 | £322 | £322 | £322 |
| Waitperson | 0% | £350 | £350 | £350 | £350 | £350 | £350 | £350 | £350 | £350 | £350 | £350 | £350 |
| Wait/Barperson | 0% | £570 | £570 | £570 | £570 | £570 | £570 | £570 | £570 | £570 | £570 | £570 | £570 |
| Bartender | 0% | £900 | £900 | £900 | £900 | £900 | £900 | £900 | £900 | £900 | £900 | £900 | £900 |
| Busboy 1 | 0% | £660 | £660 | £660 | £660 | £660 | £660 | £660 | £660 | £660 | £660 | £660 | £660 |
| Busboy 2 | 0% | £880 | £880 | £880 | £880 | £880 | £880 | £880 | £880 | £880 | £880 | £880 | £880 |
| Busboy 3 | 0% | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 |
| Head Chef Linda | 0% | £2,700 | £2,700 | £2,700 | £2,700 | £2,700 | £2,700 | £2,700 | £2,700 | £2,700 | £2,700 | £2,700 | £2,700 |
| Sous Chef | 0% | £2,700 | £2,700 | £2,700 | £2,700 | £2,700 | £2,700 | £2,700 | £2,700 | £2,700 | £2,700 | £2,700 | £2,700 |
| Cook 1 | 0% | £1,920 | £1,920 | £1,920 | £1,920 | £1,920 | £1,920 | £1,920 | £1,920 | £1,920 | £1,920 | £1,920 | £1,920 |
| Cook 2 | 0% | £1,480 | £1,480 | £1,480 | £1,480 | £1,480 | £1,480 | £1,480 | £1,480 | £1,480 | £1,480 | £1,480 | £1,480 |
| Prep Cook/Dishwasher | 0% | £924 | £924 | £924 | £924 | £924 | £924 | £924 | £924 | £924 | £924 | £924 | £924 |
| Prep/Dishwasher/Cleaning | 0% | £980 | £980 | £980 | £980 | £980 | £980 | £980 | £980 | £980 | £980 | £980 | £980 |
| Dishwasher | 0% | £700 | £700 | £700 | £700 | £700 | £700 | £700 | £700 | £700 | £700 | £700 | £700 |
| Cleaning/Dishwasher | 0% | £980 | £980 | £980 | £980 | £980 | £980 | £980 | £980 | £980 | £980 | £980 | £980 |
| Additional Cook | 0% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Additional Dishwasher | 0% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Additional Waitperson | 0% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Additional Busboy | 0% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total People | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | |
| Total Payroll | £19,716 | £19,716 | £19,716 | £19,716 | £19,716 | £19,716 | £19,716 | £19,716 | £19,716 | £19,716 | £19,716 | £19,716 | |
| 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 | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | |
| Tax Rate | 30.00% | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | |
| 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 | £89,870 | £89,870 | £92,420 | £118,180 | £114,430 | £114,430 | £53,613 | £36,363 | £43,800 | £118,180 | £36,363 | £36,363 | |
| Direct Cost of Sales | £29,657 | £29,657 | £30,499 | £38,999 | £37,762 | £37,762 | £17,692 | £12,000 | £14,454 | £38,999 | £12,000 | £12,000 | |
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Cost of Sales | £29,657 | £29,657 | £30,499 | £38,999 | £37,762 | £37,762 | £17,692 | £12,000 | £14,454 | £38,999 | £12,000 | £12,000 | |
| Gross Margin | £60,213 | £60,213 | £61,921 | £79,181 | £76,668 | £76,668 | £35,921 | £24,363 | £29,346 | £79,181 | £24,363 | £24,363 | |
| Gross Margin % | 67.00% | 67.00% | 67.00% | 67.00% | 67.00% | 67.00% | 67.00% | 67.00% | 67.00% | 67.00% | 67.00% | 67.00% | |
| Expenses | |||||||||||||
| Payroll | £19,716 | £19,716 | £19,716 | £19,716 | £19,716 | £19,716 | £19,716 | £19,716 | £19,716 | £19,716 | £19,716 | £19,716 | |
| Sales and Marketing and Other Expenses | £5,013 | £5,540 | £5,540 | £5,540 | £5,013 | £3,845 | £3,845 | £5,013 | £3,845 | £3,845 | £3,845 | £5,013 | |
| Depreciation | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Leased equipment | £167 | £167 | £167 | £167 | £167 | £167 | £167 | £167 | £167 | £167 | £167 | £167 | |
| Proffesional fees accounting | £167 | £167 | £167 | £167 | £167 | £167 | £167 | £167 | £167 | £167 | £167 | £167 | |
| Proffesional fees legal | £167 | £167 | £167 | £167 | £167 | £167 | £167 | £167 | £167 | £167 | £167 | £167 | |
| Licences and permits | £83 | £83 | £83 | £83 | £83 | £83 | £83 | £83 | £83 | £83 | £83 | £83 | |
| Office Supplies | £167 | £167 | £167 | £167 | £167 | £167 | £167 | £167 | £167 | £167 | £167 | £167 | |
| Postage | £83 | £83 | £83 | £83 | £83 | £83 | £83 | £83 | £83 | £83 | £83 | £83 | |
| Utilities | £1,667 | £1,667 | £1,667 | £1,667 | £1,667 | £1,667 | £1,667 | £1,667 | £1,667 | £1,667 | £1,667 | £1,667 | |
| Insurance | £1,250 | £1,250 | £1,250 | £1,250 | £1,250 | £1,250 | £1,250 | £1,250 | £1,250 | £1,250 | £1,250 | £1,250 | |
| Rent | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | |
| Payroll Taxes | 15% | £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 | |
| Total Operating Expenses | £31,480 | £32,007 | £32,007 | £32,007 | £31,480 | £30,312 | £30,312 | £31,480 | £30,312 | £30,312 | £30,312 | £31,480 | |
| Profit Before Interest and Taxes | £28,733 | £28,206 | £29,914 | £47,174 | £45,188 | £46,356 | £5,609 | (£7,117) | (£966) | £48,869 | (£5,949) | (£7,117) | |
| EBITDA | £28,733 | £28,206 | £29,914 | £47,174 | £45,188 | £46,356 | £5,609 | (£7,117) | (£966) | £48,869 | (£5,949) | (£7,117) | |
| Interest Expense | £1,156 | £1,145 | £1,134 | £1,123 | £1,112 | £1,101 | £1,090 | £1,078 | £1,067 | £1,056 | £1,044 | £1,033 | |
| Taxes Incurred | £8,273 | £9,471 | £10,073 | £16,118 | £15,427 | £15,839 | £1,582 | (£2,868) | (£712) | £16,734 | (£2,448) | (£2,852) | |
| Net Profit | £19,304 | £17,590 | £18,707 | £29,933 | £28,649 | £29,416 | £2,937 | (£5,327) | (£1,322) | £31,078 | (£4,546) | (£5,297) | |
| Net Profit/Sales | 21.48% | 19.57% | 20.24% | 25.33% | 25.04% | 25.71% | 5.48% | -14.65% | -3.02% | 26.30% | -12.50% | -14.57% | |
| 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 | £89,870 | £89,870 | £92,420 | £118,180 | £114,430 | £114,430 | £53,613 | £36,363 | £43,800 | £118,180 | £36,363 | £36,363 | |
| Subtotal Cash from Operations | £89,870 | £89,870 | £92,420 | £118,180 | £114,430 | £114,430 | £53,613 | £36,363 | £43,800 | £118,180 | £36,363 | £36,363 | |
| 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 | £89,870 | £89,870 | £92,420 | £118,180 | £114,430 | £114,430 | £53,613 | £36,363 | £43,800 | £118,180 | £36,363 | £36,363 | |
| 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 | £19,716 | £19,716 | £19,716 | £19,716 | £19,716 | £19,716 | £19,716 | £19,716 | £19,716 | £19,716 | £19,716 | £19,716 | |
| Bill Payments | £1,695 | £50,907 | £52,612 | £54,481 | £68,449 | £66,039 | £64,154 | £30,660 | £22,088 | £26,805 | £65,846 | £21,218 | |
| Subtotal Spent on Operations | £21,411 | £70,623 | £72,328 | £74,197 | £88,165 | £85,755 | £83,870 | £50,376 | £41,804 | £46,521 | £85,562 | £40,934 | |
| 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 | £1,852 | £1,863 | £1,874 | £1,884 | £1,895 | £1,907 | £1,918 | £1,929 | £1,940 | £1,951 | £1,963 | £1,974 | |
| 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 | £1,850 | £1,850 | £1,850 | £1,850 | £1,850 | £1,850 | £1,850 | £1,850 | £1,850 | £1,850 | £1,850 | £1,850 | |
| Subtotal Cash Spent | £25,113 | £74,336 | £76,052 | £77,931 | £91,910 | £89,512 | £87,638 | £54,155 | £45,594 | £50,322 | £89,375 | £44,758 | |
| Net Cash Flow | £64,757 | £15,534 | £16,368 | £40,249 | £22,520 | £24,918 | (£34,025) | (£17,792) | (£1,794) | £67,858 | (£53,012) | (£8,395) | |
| Cash Balance | £149,757 | £165,291 | £181,659 | £221,907 | £244,427 | £269,345 | £235,321 | £217,529 | £215,734 | £283,593 | £230,581 | £222,186 | |
| 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 | £85,000 | £149,757 | £165,291 | £181,659 | £221,907 | £244,427 | £269,345 | £235,321 | £217,529 | £215,734 | £283,593 | £230,581 | £222,186 |
| Other Current Assets | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total Current Assets | £85,000 | £149,757 | £165,291 | £181,659 | £221,907 | £244,427 | £269,345 | £235,321 | £217,529 | £215,734 | £283,593 | £230,581 | £222,186 |
| 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 | £85,000 | £149,757 | £165,291 | £181,659 | £221,907 | £244,427 | £269,345 | £235,321 | £217,529 | £215,734 | £283,593 | £230,581 | £222,186 |
| 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 | £49,155 | £50,812 | £52,197 | £66,247 | £63,862 | £63,122 | £29,928 | £21,241 | £24,559 | £65,139 | £20,486 | £21,213 |
| 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 | £49,155 | £50,812 | £52,197 | £66,247 | £63,862 | £63,122 | £29,928 | £21,241 | £24,559 | £65,139 | £20,486 | £21,213 |
| Long-term Liabilities | £200,000 | £198,148 | £196,285 | £194,411 | £192,527 | £190,632 | £188,725 | £186,807 | £184,878 | £182,938 | £180,987 | £179,024 | £177,050 |
| Total Liabilities | £200,000 | £247,303 | £247,097 | £246,608 | £258,774 | £254,494 | £251,847 | £216,735 | £206,119 | £207,497 | £246,126 | £199,510 | £198,263 |
| Paid-in Capital | £185,000 | £185,000 | £185,000 | £185,000 | £185,000 | £185,000 | £185,000 | £185,000 | £185,000 | £185,000 | £185,000 | £185,000 | £185,000 |
| Retained Earnings | (£300,000) | (£301,850) | (£303,700) | (£305,550) | (£307,400) | (£309,250) | (£311,100) | (£312,950) | (£314,800) | (£316,650) | (£318,500) | (£320,350) | (£322,200) |
| Earnings | £0 | £19,304 | £36,894 | £55,601 | £85,534 | £114,183 | £143,599 | £146,536 | £141,209 | £139,888 | £170,966 | £166,421 | £161,123 |
| Total Capital | (£115,000) | (£97,546) | (£81,806) | (£64,949) | (£36,866) | (£10,067) | £17,499 | £18,586 | £11,409 | £8,238 | £37,466 | £31,071 | £23,923 |
| Total Liabilities and Capital | £85,000 | £149,757 | £165,291 | £181,659 | £221,907 | £244,427 | £269,345 | £235,321 | £217,529 | £215,734 | £283,593 | £230,581 | £222,186 |
| Net Worth | (£115,000) | (£97,546) | (£81,806) | (£64,949) | (£36,866) | (£10,067) | £17,499 | £18,586 | £11,409 | £8,238 | £37,466 | £31,071 | £23,923 |