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Plan Outline
Gourmet Food Store Business Plan
Sarrica's Market
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 | |||||||||||||
| Grocery Items | 0% | £8,000 | £7,800 | £18,000 | £18,000 | £18,000 | £18,000 | £18,000 | £18,000 | £18,000 | £18,000 | £7,800 | £8,000 |
| Delicatessen - Cheese, meat, produce | 0% | £8,000 | £7,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £7,000 | £8,000 |
| Drinks | 0% | £4,000 | £3,500 | £9,000 | £9,000 | £9,000 | £9,000 | £9,000 | £9,000 | £9,000 | £9,000 | £3,500 | £4,000 |
| Frozen | 0% | £2,000 | £1,800 | £4,000 | £3,500 | £4,000 | £3,500 | £4,000 | £4,000 | £3,500 | £4,000 | £1,800 | £2,000 |
| Gift Merchandise | 0% | £2,500 | £2,000 | £3,000 | £2,000 | £3,000 | £2,000 | £3,000 | £3,000 | £2,000 | £3,000 | £2,000 | £2,500 |
| Other | 0% | £300 | £300 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £300 | £300 |
| Total Sales | £24,800 | £22,400 | £46,500 | £45,000 | £46,500 | £45,000 | £46,500 | £46,500 | £45,000 | £46,500 | £22,400 | £24,800 | |
| 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 | |
| Grocery Items | £4,800 | £4,680 | £10,800 | £10,800 | £10,800 | £10,800 | £10,800 | £10,800 | £10,800 | £10,800 | £4,680 | £4,800 | |
| Delicatessen - cheese, meat, produce | £4,800 | £4,200 | £7,200 | £7,200 | £7,200 | £7,200 | £7,200 | £7,200 | £7,200 | £7,200 | £4,200 | £4,800 | |
| Drinks | £2,400 | £2,100 | £5,400 | £5,400 | £5,400 | £5,400 | £5,400 | £5,400 | £5,400 | £5,400 | £2,100 | £2,400 | |
| Frozen | £1,200 | £1,080 | £2,400 | £2,100 | £2,400 | £2,100 | £2,400 | £2,400 | £2,100 | £2,400 | £1,080 | £1,200 | |
| Gift Merchandise | £1,500 | £1,200 | £1,800 | £1,200 | £1,800 | £1,200 | £1,800 | £1,800 | £1,200 | £1,800 | £1,200 | £1,500 | |
| Other | £180 | £180 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £180 | £180 | |
| Subtotal Direct Cost of Sales | £14,880 | £13,440 | £27,900 | £27,000 | £27,900 | £27,000 | £27,900 | £27,900 | £27,000 | £27,900 | £13,440 | £14,880 | |
| 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 | ||
| Owners: Managers (2) | 0% | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 |
| Clerks (1-2) | 0% | £1,280 | £1,280 | £2,560 | £2,560 | £2,560 | £2,560 | £2,560 | £2,560 | £2,560 | £2,560 | £1,280 | £1,280 |
| Accounting/Books (1) | 0% | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 |
| Cooks/Kitchen (1) | 0% | £0 | £0 | £1,280 | £1,280 | £1,280 | £1,280 | £1,280 | £1,280 | £1,280 | £1,280 | £0 | £0 |
| Other | 0% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total People | 4 | 4 | 6 | 6 | 6 | 6 | 6 | 6 | 6 | 6 | 4 | 4 | |
| Total Payroll | £5,480 | £5,480 | £8,040 | £8,040 | £8,040 | £8,040 | £8,040 | £8,040 | £8,040 | £8,040 | £5,480 | £5,480 | |
| 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 | £24,800 | £22,400 | £46,500 | £45,000 | £46,500 | £45,000 | £46,500 | £46,500 | £45,000 | £46,500 | £22,400 | £24,800 | |
| Direct Cost of Sales | £14,880 | £13,440 | £27,900 | £27,000 | £27,900 | £27,000 | £27,900 | £27,900 | £27,000 | £27,900 | £13,440 | £14,880 | |
| Hidden Row | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Cost of Sales | £14,880 | £13,440 | £27,900 | £27,000 | £27,900 | £27,000 | £27,900 | £27,900 | £27,000 | £27,900 | £13,440 | £14,880 | |
| Gross Margin | £9,920 | £8,960 | £18,600 | £18,000 | £18,600 | £18,000 | £18,600 | £18,600 | £18,000 | £18,600 | £8,960 | £9,920 | |
| Gross Margin % | 40.00% | 40.00% | 40.00% | 40.00% | 40.00% | 40.00% | 40.00% | 40.00% | 40.00% | 40.00% | 40.00% | 40.00% | |
| Expenses | |||||||||||||
| Payroll | £5,480 | £5,480 | £8,040 | £8,040 | £8,040 | £8,040 | £8,040 | £8,040 | £8,040 | £8,040 | £5,480 | £5,480 | |
| Marketing/Postage/Other | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | |
| Depreciation | £208 | £208 | £208 | £208 | £208 | £208 | £208 | £208 | £208 | £208 | £208 | £208 | |
| Legal | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | |
| Books/Accounting | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | |
| Licenses/Permits/Memberships | £75 | £75 | £75 | £75 | £75 | £75 | £75 | £75 | £75 | £75 | £75 | £75 | |
| Delivery/Transportation | £400 | £400 | £400 | £400 | £400 | £400 | £400 | £400 | £400 | £400 | £400 | £400 | |
| Insurance | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | |
| Rent | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | |
| Utilities | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | |
| Equipment/Supplies | £400 | £400 | £400 | £400 | £400 | £400 | £400 | £400 | £400 | £400 | £400 | £400 | |
| Building/Equipment Maintenence | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | |
| Payroll Taxes | 15% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Other | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | |
| Total Operating Expenses | £11,263 | £11,263 | £13,823 | £13,823 | £13,823 | £13,823 | £13,823 | £13,823 | £13,823 | £13,823 | £11,263 | £11,263 | |
| Profit Before Interest and Taxes | (£1,343) | (£2,303) | £4,777 | £4,177 | £4,777 | £4,177 | £4,777 | £4,777 | £4,177 | £4,777 | (£2,303) | (£1,343) | |
| EBITDA | (£1,135) | (£2,095) | £4,985 | £4,385 | £4,985 | £4,385 | £4,985 | £4,985 | £4,385 | £4,985 | (£2,095) | (£1,135) | |
| Interest Expense | £535 | £529 | £522 | £516 | £509 | £503 | £497 | £490 | £484 | £477 | £471 | £464 | |
| Taxes Incurred | (£564) | (£850) | £1,276 | £1,098 | £1,280 | £1,102 | £1,284 | £1,286 | £1,108 | £1,290 | (£832) | (£542) | |
| Net Profit | (£1,315) | (£1,982) | £2,978 | £2,563 | £2,987 | £2,572 | £2,996 | £3,001 | £2,585 | £3,010 | (£1,942) | (£1,265) | |
| Net Profit/Sales | -5.30% | -8.85% | 6.40% | 5.69% | 6.42% | 5.71% | 6.44% | 6.45% | 5.74% | 6.47% | -8.67% | -5.10% | |
| 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 | £24,800 | £22,400 | £46,500 | £45,000 | £46,500 | £45,000 | £46,500 | £46,500 | £45,000 | £46,500 | £22,400 | £24,800 | |
| Subtotal Cash from Operations | £24,800 | £22,400 | £46,500 | £45,000 | £46,500 | £45,000 | £46,500 | £46,500 | £45,000 | £46,500 | £22,400 | £24,800 | |
| 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 | £24,800 | £22,400 | £46,500 | £45,000 | £46,500 | £45,000 | £46,500 | £46,500 | £45,000 | £46,500 | £22,400 | £24,800 | |
| 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 | £5,480 | £5,480 | £8,040 | £8,040 | £8,040 | £8,040 | £8,040 | £8,040 | £8,040 | £8,040 | £5,480 | £5,480 | |
| Bill Payments | £560 | £16,805 | £18,246 | £50,580 | £33,301 | £36,152 | £33,292 | £36,212 | £35,182 | £33,278 | £35,198 | £5,690 | |
| Subtotal Spent on Operations | £6,040 | £22,285 | £26,286 | £58,620 | £41,341 | £44,192 | £41,332 | £44,252 | £43,222 | £41,318 | £40,678 | £11,170 | |
| 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 | £1,191 | £1,191 | £1,191 | £1,191 | £1,191 | £1,191 | £1,191 | £1,191 | £1,191 | £1,191 | £1,191 | £1,191 | |
| 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 | £7,230 | £23,476 | £27,476 | £59,811 | £42,531 | £45,383 | £42,522 | £45,443 | £44,412 | £42,509 | £41,869 | £12,360 | |
| Net Cash Flow | £17,570 | (£1,076) | £19,024 | (£14,811) | £3,969 | (£383) | £3,978 | £1,057 | £588 | £3,991 | (£19,469) | £12,440 | |
| Cash Balance | £33,270 | £32,194 | £51,218 | £36,407 | £40,375 | £39,993 | £43,970 | £45,027 | £45,615 | £49,606 | £30,137 | £42,577 | |
| 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 | £15,700 | £33,270 | £32,194 | £51,218 | £36,407 | £40,375 | £39,993 | £43,970 | £45,027 | £45,615 | £49,606 | £30,137 | £42,577 |
| Inventory | £20,000 | £16,368 | £14,784 | £30,690 | £29,700 | £30,690 | £29,700 | £30,690 | £30,690 | £29,700 | £30,690 | £17,250 | £16,368 |
| Other Current Assets | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 |
| Total Current Assets | £40,700 | £54,638 | £51,978 | £86,908 | £71,107 | £76,065 | £74,693 | £79,660 | £80,717 | £80,315 | £85,296 | £52,387 | £63,945 |
| Long-term Assets | |||||||||||||
| Long-term Assets | £20,000 | £20,000 | £20,000 | £20,000 | £20,000 | £20,000 | £20,000 | £20,000 | £20,000 | £20,000 | £20,000 | £20,000 | £20,000 |
| Accumulated Depreciation | £0 | £208 | £417 | £625 | £833 | £1,042 | £1,250 | £1,458 | £1,667 | £1,875 | £2,083 | £2,292 | £2,500 |
| Total Long-term Assets | £20,000 | £19,792 | £19,583 | £19,375 | £19,167 | £18,958 | £18,750 | £18,542 | £18,333 | £18,125 | £17,917 | £17,708 | £17,500 |
| Total Assets | £60,700 | £74,429 | £71,561 | £106,283 | £90,274 | £95,024 | £93,443 | £98,202 | £99,051 | £98,440 | £103,213 | £70,096 | £81,445 |
| 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 | £16,235 | £16,540 | £49,474 | £32,092 | £35,046 | £32,084 | £35,037 | £34,076 | £32,071 | £35,024 | £5,040 | £18,845 |
| 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 | £16,235 | £16,540 | £49,474 | £32,092 | £35,046 | £32,084 | £35,037 | £34,076 | £32,071 | £35,024 | £5,040 | £18,845 |
| Long-term Liabilities | £100,000 | £98,810 | £97,619 | £96,429 | £95,238 | £94,048 | £92,857 | £91,667 | £90,476 | £89,286 | £88,095 | £86,905 | £85,714 |
| Total Liabilities | £100,000 | £115,044 | £114,159 | £145,902 | £127,330 | £129,094 | £124,941 | £126,704 | £124,552 | £121,356 | £123,119 | £91,944 | £104,559 |
| Paid-in Capital | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 | £24,000 |
| Retained Earnings | (£63,300) | (£63,300) | (£63,300) | (£63,300) | (£63,300) | (£63,300) | (£63,300) | (£63,300) | (£63,300) | (£63,300) | (£63,300) | (£63,300) | (£63,300) |
| Earnings | £0 | (£1,315) | (£3,297) | (£319) | £2,243 | £5,230 | £7,802 | £10,798 | £13,799 | £16,384 | £19,393 | £17,451 | £16,186 |
| Total Capital | (£39,300) | (£40,615) | (£42,597) | (£39,619) | (£37,057) | (£34,070) | (£31,498) | (£28,502) | (£25,501) | (£22,916) | (£19,907) | (£21,849) | (£23,114) |
| Total Liabilities and Capital | £60,700 | £74,429 | £71,561 | £106,283 | £90,274 | £95,024 | £93,443 | £98,202 | £99,051 | £98,440 | £103,213 | £70,096 | £81,445 |
| Net Worth | (£39,300) | (£40,615) | (£42,597) | (£39,619) | (£37,057) | (£34,070) | (£31,498) | (£28,502) | (£25,501) | (£22,916) | (£19,907) | (£21,849) | (£23,114) |