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Plan Outline
Frozen Custard Shop Business Plan
Bauman's Frozen Custard
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 | |||||||||||||
| Frozen Custard | 0% | £840 | £2,550 | £3,570 | £5,610 | £6,630 | £6,120 | £4,830 | £4,410 | £3,315 | £3,315 | £3,900 | £5,040 |
| Italian Ice | 0% | £280 | £850 | £1,190 | £1,870 | £2,210 | £2,040 | £1,610 | £1,470 | £1,105 | £1,105 | £1,300 | £1,680 |
| Total Sales | £1,120 | £3,400 | £4,760 | £7,480 | £8,840 | £8,160 | £6,440 | £5,880 | £4,420 | £4,420 | £5,200 | £6,720 | |
| 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 | |
| Frozen Custard | £218 | £663 | £928 | £1,459 | £1,724 | £1,591 | £1,256 | £1,147 | £862 | £862 | £1,014 | £1,310 | |
| Italian Ice | £73 | £221 | £309 | £486 | £575 | £530 | £419 | £382 | £287 | £287 | £338 | £437 | |
| Subtotal Direct Cost of Sales | £291 | £884 | £1,238 | £1,945 | £2,298 | £2,122 | £1,674 | £1,529 | £1,149 | £1,149 | £1,352 | £1,747 | |
| 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 | ||
| Part-time employees | 0% | £0 | £994 | £994 | £994 | £994 | £994 | £426 | £426 | £426 | £426 | £426 | £994 |
| Owner - Matthew Bauman | 0% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Other Owner(s) | 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 | 2 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | |
| Total Payroll | £1,000 | £1,994 | £1,994 | £1,994 | £1,994 | £1,994 | £1,426 | £1,426 | £1,426 | £1,426 | £1,426 | £1,994 | |
| 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 | 4.08% | 4.08% | 4.08% | 4.08% | 4.08% | 4.08% | 4.08% | 4.08% | 4.08% | 4.08% | 4.08% | 4.08% | |
| Long-term Interest Rate | 5.20% | 5.20% | 5.20% | 5.20% | 5.20% | 5.20% | 5.20% | 5.20% | 5.20% | 5.20% | 5.20% | 5.20% | |
| 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 | £1,120 | £3,400 | £4,760 | £7,480 | £8,840 | £8,160 | £6,440 | £5,880 | £4,420 | £4,420 | £5,200 | £6,720 | |
| Direct Cost of Sales | £291 | £884 | £1,238 | £1,945 | £2,298 | £2,122 | £1,674 | £1,529 | £1,149 | £1,149 | £1,352 | £1,747 | |
| Other Costs of Goods | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Cost of Sales | £291 | £884 | £1,238 | £1,945 | £2,298 | £2,122 | £1,674 | £1,529 | £1,149 | £1,149 | £1,352 | £1,747 | |
| Gross Margin | £829 | £2,516 | £3,522 | £5,535 | £6,542 | £6,038 | £4,766 | £4,351 | £3,271 | £3,271 | £3,848 | £4,973 | |
| Gross Margin % | 74.00% | 74.00% | 74.00% | 74.00% | 74.00% | 74.00% | 74.00% | 74.00% | 74.00% | 74.00% | 74.00% | 74.00% | |
| Expenses | |||||||||||||
| Payroll | £1,000 | £1,994 | £1,994 | £1,994 | £1,994 | £1,994 | £1,426 | £1,426 | £1,426 | £1,426 | £1,426 | £1,994 | |
| Sales and Marketing and Other Expenses | £1,000 | £1,000 | £1,000 | £1,000 | £800 | £800 | £800 | £350 | £350 | £350 | £350 | £350 | |
| Depreciation | £389 | £389 | £389 | £389 | £389 | £389 | £389 | £389 | £389 | £389 | £389 | £389 | |
| Rent | £1,055 | £1,055 | £1,055 | £1,055 | £1,055 | £1,055 | £1,055 | £1,055 | £1,055 | £1,055 | £1,055 | £1,055 | |
| Utilities | £900 | £1,100 | £1,300 | £1,500 | £1,500 | £1,200 | £1,000 | £800 | £700 | £700 | £800 | £900 | |
| Insurance | £141 | £141 | £141 | £141 | £141 | £141 | £141 | £141 | £141 | £141 | £141 | £141 | |
| 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 | £4,485 | £5,679 | £5,879 | £6,079 | £5,879 | £5,579 | £4,811 | £4,161 | £4,061 | £4,061 | £4,161 | £4,829 | |
| Profit Before Interest and Taxes | (£3,656) | (£3,163) | (£2,357) | (£544) | £663 | £459 | (£45) | £190 | (£790) | (£790) | (£313) | £144 | |
| EBITDA | (£3,267) | (£2,774) | (£1,968) | (£155) | £1,052 | £848 | £344 | £579 | (£401) | (£401) | £76 | £533 | |
| Interest Expense | £316 | £312 | £309 | £305 | £301 | £297 | £293 | £289 | £285 | £281 | £277 | £273 | |
| Taxes Incurred | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Net Profit | (£3,973) | (£3,475) | (£2,665) | (£848) | £362 | £163 | (£338) | (£99) | (£1,075) | (£1,071) | (£590) | (£129) | |
| Net Profit/Sales | -354.70% | -102.22% | -55.99% | -11.34% | 4.09% | 1.99% | -5.25% | -1.68% | -24.32% | -24.23% | -11.35% | -1.92% | |
| 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 | £1,120 | £3,400 | £4,760 | £7,480 | £8,840 | £8,160 | £6,440 | £5,880 | £4,420 | £4,420 | £5,200 | £6,720 | |
| Subtotal Cash from Operations | £1,120 | £3,400 | £4,760 | £7,480 | £8,840 | £8,160 | £6,440 | £5,880 | £4,420 | £4,420 | £5,200 | £6,720 | |
| 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 | £1,120 | £3,400 | £4,760 | £7,480 | £8,840 | £8,160 | £6,440 | £5,880 | £4,420 | £4,420 | £5,200 | £6,720 | |
| 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 | £1,000 | £1,994 | £1,994 | £1,994 | £1,994 | £1,994 | £1,426 | £1,426 | £1,426 | £1,426 | £1,426 | £1,994 | |
| Bill Payments | £147 | £4,419 | £4,630 | £5,307 | £6,715 | £6,448 | £5,388 | £4,456 | £3,988 | £3,531 | £3,545 | £4,106 | |
| Subtotal Spent on Operations | £1,147 | £6,413 | £6,624 | £7,301 | £8,709 | £8,442 | £6,814 | £5,882 | £5,414 | £4,957 | £4,971 | £6,100 | |
| 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 | £417 | £417 | £417 | £417 | £417 | £417 | £417 | £417 | £417 | £417 | £417 | £417 | |
| Other Liabilities Principal Repayment | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Long-term Liabilities Principal Repayment | £583 | £583 | £583 | £583 | £583 | £583 | £583 | £583 | £583 | £583 | £583 | £583 | |
| 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 | £2,147 | £7,413 | £7,624 | £8,301 | £9,709 | £9,442 | £7,814 | £6,882 | £6,414 | £5,957 | £5,971 | £7,100 | |
| Net Cash Flow | (£1,027) | (£4,013) | (£2,864) | (£821) | (£869) | (£1,282) | (£1,374) | (£1,002) | (£1,994) | (£1,537) | (£771) | (£380) | |
| Cash Balance | £23,791 | £19,778 | £16,914 | £16,093 | £15,223 | £13,941 | £12,567 | £11,565 | £9,572 | £8,035 | £7,264 | £6,883 | |
| 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 | £24,818 | £23,791 | £19,778 | £16,914 | £16,093 | £15,223 | £13,941 | £12,567 | £11,565 | £9,572 | £8,035 | £7,264 | £6,883 |
| Inventory | £320 | £1,029 | £1,145 | £1,361 | £2,139 | £2,528 | £2,334 | £1,842 | £1,682 | £1,532 | £1,383 | £1,487 | £1,922 |
| Other Current Assets | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total Current Assets | £25,138 | £24,820 | £20,923 | £18,275 | £18,232 | £17,752 | £16,275 | £14,409 | £13,247 | £11,104 | £9,418 | £8,751 | £8,805 |
| Long-term Assets | |||||||||||||
| Long-term Assets | £69,800 | £69,800 | £69,800 | £69,800 | £69,800 | £69,800 | £69,800 | £69,800 | £69,800 | £69,800 | £69,800 | £69,800 | £69,800 |
| Accumulated Depreciation | £0 | £389 | £778 | £1,167 | £1,556 | £1,945 | £2,334 | £2,723 | £3,112 | £3,501 | £3,890 | £4,279 | £4,668 |
| Total Long-term Assets | £69,800 | £69,411 | £69,022 | £68,633 | £68,244 | £67,855 | £67,466 | £67,077 | £66,688 | £66,299 | £65,910 | £65,521 | £65,132 |
| Total Assets | £94,938 | £94,231 | £89,945 | £86,908 | £86,476 | £85,607 | £83,741 | £81,486 | £79,935 | £77,403 | £75,328 | £74,272 | £73,937 |
| 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 | £4,265 | £4,455 | £5,083 | £6,499 | £6,268 | £5,239 | £4,322 | £3,870 | £3,413 | £3,409 | £3,943 | £4,738 |
| Current Borrowing | £5,000 | £4,583 | £4,167 | £3,750 | £3,333 | £2,917 | £2,500 | £2,083 | £1,667 | £1,250 | £833 | £417 | £0 |
| Other Current Liabilities | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Subtotal Current Liabilities | £5,000 | £8,849 | £8,621 | £8,833 | £9,832 | £9,185 | £7,739 | £6,405 | £5,537 | £4,663 | £4,243 | £4,360 | £4,738 |
| Long-term Liabilities | £70,000 | £69,417 | £68,833 | £68,250 | £67,667 | £67,083 | £66,500 | £65,917 | £65,333 | £64,750 | £64,167 | £63,583 | £63,000 |
| Total Liabilities | £75,000 | £78,265 | £77,455 | £77,083 | £77,499 | £76,268 | £74,239 | £72,322 | £70,870 | £69,413 | £68,409 | £67,943 | £67,738 |
| Paid-in Capital | £25,000 | £25,000 | £25,000 | £25,000 | £25,000 | £25,000 | £25,000 | £25,000 | £25,000 | £25,000 | £25,000 | £25,000 | £25,000 |
| Retained Earnings | (£5,062) | (£5,062) | (£5,062) | (£5,062) | (£5,062) | (£5,062) | (£5,062) | (£5,062) | (£5,062) | (£5,062) | (£5,062) | (£5,062) | (£5,062) |
| Earnings | £0 | (£3,973) | (£7,448) | (£10,113) | (£10,961) | (£10,600) | (£10,437) | (£10,775) | (£10,873) | (£11,949) | (£13,020) | (£13,610) | (£13,739) |
| Total Capital | £19,938 | £15,966 | £12,490 | £9,825 | £8,977 | £9,339 | £9,502 | £9,163 | £9,065 | £7,990 | £6,919 | £6,329 | £6,200 |
| Total Liabilities and Capital | £94,938 | £94,231 | £89,945 | £86,908 | £86,476 | £85,607 | £83,741 | £81,486 | £79,935 | £77,403 | £75,328 | £74,272 | £73,937 |
| Net Worth | £19,938 | £15,966 | £12,490 | £9,825 | £8,977 | £9,339 | £9,502 | £9,163 | £9,065 | £7,990 | £6,919 | £6,329 | £6,200 |