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Plan Outline
Gymnastics Instruction Business Plan
Gymnastics Jump-Start
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 | |||||||||||||
| Parent and Tot | 0% | £450 | £464 | £477 | £492 | £506 | £522 | £537 | £553 | £570 | £587 | £605 | £623 |
| Preschool | 0% | £4,568 | £4,705 | £4,846 | £4,992 | £5,141 | £5,296 | £5,454 | £5,618 | £5,787 | £5,960 | £6,139 | £6,323 |
| Girls | 0% | £4,096 | £4,219 | £4,345 | £4,476 | £4,610 | £4,748 | £4,891 | £5,038 | £5,189 | £5,344 | £5,505 | £5,670 |
| Boys | 0% | £820 | £845 | £870 | £896 | £923 | £951 | £979 | £1,008 | £1,039 | £1,070 | £1,102 | £1,135 |
| Tumbling and Adult Gymnastics | 0% | £1,840 | £1,895 | £1,952 | £2,011 | £2,071 | £2,133 | £2,197 | £2,263 | £2,331 | £2,401 | £2,473 | £2,547 |
| Birthday Parties and Field Trips | 0% | £550 | £567 | £583 | £601 | £619 | £638 | £657 | £676 | £697 | £718 | £739 | £761 |
| Cheerleading | 0% | £1,000 | £1,030 | £1,061 | £1,093 | £1,126 | £1,159 | £1,194 | £1,230 | £1,267 | £1,305 | £1,344 | £1,384 |
| Advanced Girls | 0% | £1,586 | £1,634 | £1,683 | £1,733 | £1,785 | £1,839 | £1,894 | £1,951 | £2,009 | £2,069 | £2,131 | £2,195 |
| Total Sales | £14,910 | £15,357 | £15,818 | £16,293 | £16,781 | £17,285 | £17,803 | £18,337 | £18,888 | £19,454 | £20,038 | £20,639 | |
| 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 | |
| Preschool gymnastics teachers | 30% | £1,505 | £1,551 | £1,597 | £1,645 | £1,694 | £1,745 | £1,798 | £1,851 | £1,907 | £1,964 | £2,023 | £2,084 |
| Beginner girls, boy, and tumbling teachers | 30% | £2,027 | £2,088 | £2,150 | £2,215 | £2,281 | £2,350 | £2,420 | £2,493 | £2,567 | £2,645 | £2,724 | £2,806 |
| Advanced girls teachers | 40% | £1,034 | £1,065 | £1,097 | £1,130 | £1,164 | £1,199 | £1,235 | £1,272 | £1,310 | £1,350 | £1,390 | £1,432 |
| Subtotal Direct Cost of Sales | £4,567 | £4,704 | £4,845 | £4,990 | £5,140 | £5,294 | £5,453 | £5,616 | £5,785 | £5,958 | £6,137 | £6,321 | |
| 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 | ||
| Receptionist | 0% | £1,440 | £1,440 | £1,440 | £1,440 | £1,440 | £1,440 | £1,440 | £1,440 | £1,440 | £1,440 | £1,440 | £1,440 |
| Wanda Bounce | 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 |
| Bea Flip | 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 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | |
| Total Payroll | £3,440 | £3,440 | £3,440 | £3,440 | £3,440 | £3,440 | £3,440 | £3,440 | £3,440 | £3,440 | £3,440 | £3,440 | |
| 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 | £14,910 | £15,357 | £15,818 | £16,293 | £16,781 | £17,285 | £17,803 | £18,337 | £18,888 | £19,454 | £20,038 | £20,639 | |
| Direct Cost of Sales | £4,567 | £4,704 | £4,845 | £4,990 | £5,140 | £5,294 | £5,453 | £5,616 | £5,785 | £5,958 | £6,137 | £6,321 | |
| Other Costs of Sales | £280 | £280 | £280 | £280 | £280 | £280 | £280 | £280 | £280 | £280 | £280 | £280 | |
| Total Cost of Sales | £4,847 | £4,984 | £5,125 | £5,270 | £5,420 | £5,574 | £5,733 | £5,896 | £6,065 | £6,238 | £6,417 | £6,601 | |
| Gross Margin | £10,063 | £10,374 | £10,693 | £11,023 | £11,362 | £11,711 | £12,071 | £12,441 | £12,823 | £13,216 | £13,621 | £14,038 | |
| Gross Margin % | 67.49% | 67.55% | 67.60% | 67.65% | 67.70% | 67.75% | 67.80% | 67.85% | 67.89% | 67.93% | 67.97% | 68.02% | |
| Expenses | |||||||||||||
| Payroll | £3,440 | £3,440 | £3,440 | £3,440 | £3,440 | £3,440 | £3,440 | £3,440 | £3,440 | £3,440 | £3,440 | £3,440 | |
| Marketing/Promotion | £2,000 | £200 | £200 | £200 | £700 | £200 | £200 | £200 | £200 | £500 | £200 | £200 | |
| Depreciation | £333 | £333 | £333 | £333 | £333 | £333 | £333 | £333 | £333 | £333 | £333 | £337 | |
| Rent | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | |
| Utilities | £250 | £250 | £250 | £250 | £250 | £250 | £400 | £400 | £400 | £400 | £250 | £250 | |
| Insurance | £1,666 | £1,666 | £1,666 | £1,666 | £1,666 | £1,666 | £1,666 | £1,666 | £1,666 | £1,666 | £1,666 | £1,666 | |
| Payroll Taxes | 15% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Other | £150 | £150 | £150 | £150 | £150 | £150 | £150 | £150 | £150 | £150 | £150 | £150 | |
| Total Operating Expenses | £9,839 | £8,039 | £8,039 | £8,039 | £8,539 | £8,039 | £8,189 | £8,189 | £8,189 | £8,489 | £8,039 | £8,043 | |
| Profit Before Interest and Taxes | £224 | £2,335 | £2,654 | £2,984 | £2,823 | £3,672 | £3,882 | £4,252 | £4,634 | £4,727 | £5,582 | £5,995 | |
| EBITDA | £557 | £2,668 | £2,987 | £3,317 | £3,156 | £4,005 | £4,215 | £4,585 | £4,967 | £5,060 | £5,915 | £6,332 | |
| Interest Expense | £301 | £298 | £294 | £290 | £287 | £283 | £280 | £276 | £272 | £269 | £265 | £261 | |
| Taxes Incurred | (£23) | £611 | £708 | £808 | £761 | £1,017 | £1,081 | £1,193 | £1,308 | £1,337 | £1,595 | £1,720 | |
| Net Profit | (£54) | £1,426 | £1,652 | £1,885 | £1,775 | £2,372 | £2,521 | £2,783 | £3,053 | £3,121 | £3,722 | £4,013 | |
| Net Profit/Sales | -0.36% | 9.28% | 10.44% | 11.57% | 10.58% | 13.72% | 14.16% | 15.18% | 16.16% | 16.04% | 18.57% | 19.45% | |
| 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 | £11,183 | £11,518 | £11,864 | £12,219 | £12,586 | £12,964 | £13,352 | £13,753 | £14,166 | £14,591 | £15,028 | £15,479 | |
| Cash from Receivables | £0 | £124 | £3,731 | £3,843 | £3,958 | £4,077 | £4,200 | £4,326 | £4,455 | £4,589 | £4,727 | £4,868 | |
| Subtotal Cash from Operations | £11,183 | £11,642 | £15,595 | £16,063 | £16,544 | £17,041 | £17,552 | £18,079 | £18,621 | £19,180 | £19,755 | £20,348 | |
| 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 | £11,183 | £11,642 | £15,595 | £16,063 | £16,544 | £17,041 | £17,552 | £18,079 | £18,621 | £19,180 | £19,755 | £20,348 | |
| 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 | £3,440 | £3,440 | £3,440 | £3,440 | £3,440 | £3,440 | £3,440 | £3,440 | £3,440 | £3,440 | £3,440 | £3,440 | |
| Bill Payments | £373 | £11,156 | £10,166 | £10,401 | £10,654 | £11,230 | £11,152 | £11,518 | £11,790 | £12,078 | £12,560 | £12,553 | |
| Subtotal Spent on Operations | £3,813 | £14,596 | £13,606 | £13,841 | £14,094 | £14,670 | £14,592 | £14,958 | £15,230 | £15,518 | £16,000 | £15,993 | |
| 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 | £436 | £436 | £436 | £436 | £436 | £436 | £436 | £436 | £436 | £436 | £436 | £437 | |
| Purchase Other Current Assets | £0 | £0 | £2,000 | £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 | £4,249 | £15,032 | £16,042 | £14,277 | £14,530 | £15,106 | £15,028 | £15,394 | £15,666 | £15,954 | £16,436 | £16,430 | |
| Net Cash Flow | £6,934 | (£3,390) | (£447) | £1,786 | £2,014 | £1,935 | £2,524 | £2,685 | £2,955 | £3,226 | £3,319 | £3,917 | |
| Cash Balance | £16,934 | £13,544 | £13,097 | £14,883 | £16,897 | £18,832 | £21,356 | £24,041 | £26,996 | £30,221 | £33,541 | £37,458 | |
| 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 | £10,000 | £16,934 | £13,544 | £13,097 | £14,883 | £16,897 | £18,832 | £21,356 | £24,041 | £26,996 | £30,221 | £33,541 | £37,458 |
| Accounts Receivable | £0 | £3,728 | £7,443 | £7,666 | £7,896 | £8,133 | £8,377 | £8,628 | £8,887 | £9,153 | £9,428 | £9,711 | £10,002 |
| Other Current Assets | £0 | £0 | £0 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 |
| Total Current Assets | £10,000 | £20,661 | £20,986 | £22,762 | £24,778 | £27,030 | £29,208 | £31,984 | £34,928 | £38,149 | £41,649 | £45,252 | £49,460 |
| Long-term Assets | |||||||||||||
| Long-term Assets | £40,000 | £40,000 | £40,000 | £40,000 | £40,000 | £40,000 | £40,000 | £40,000 | £40,000 | £40,000 | £40,000 | £40,000 | £40,000 |
| Accumulated Depreciation | £0 | £333 | £666 | £999 | £1,332 | £1,665 | £1,998 | £2,331 | £2,664 | £2,997 | £3,330 | £3,663 | £4,000 |
| Total Long-term Assets | £40,000 | £39,667 | £39,334 | £39,001 | £38,668 | £38,335 | £38,002 | £37,669 | £37,336 | £37,003 | £36,670 | £36,337 | £36,000 |
| Total Assets | £50,000 | £60,328 | £60,320 | £61,763 | £63,446 | £65,365 | £67,210 | £69,653 | £72,264 | £75,152 | £78,319 | £81,589 | £85,460 |
| 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 | £10,818 | £9,820 | £10,046 | £10,280 | £10,859 | £10,768 | £11,125 | £11,388 | £11,660 | £12,142 | £12,125 | £12,420 |
| 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 | £10,818 | £9,820 | £10,046 | £10,280 | £10,859 | £10,768 | £11,125 | £11,388 | £11,660 | £12,142 | £12,125 | £12,420 |
| Long-term Liabilities | £36,600 | £36,164 | £35,729 | £35,293 | £34,857 | £34,421 | £33,986 | £33,550 | £33,114 | £32,679 | £32,243 | £31,807 | £31,370 |
| Total Liabilities | £36,600 | £46,982 | £45,548 | £45,339 | £45,137 | £45,280 | £44,754 | £44,675 | £44,503 | £44,338 | £44,385 | £43,932 | £43,791 |
| Paid-in Capital | £50,000 | £50,000 | £50,000 | £50,000 | £50,000 | £50,000 | £50,000 | £50,000 | £50,000 | £50,000 | £50,000 | £50,000 | £50,000 |
| Retained Earnings | (£36,600) | (£36,600) | (£36,600) | (£36,600) | (£36,600) | (£36,600) | (£36,600) | (£36,600) | (£36,600) | (£36,600) | (£36,600) | (£36,600) | (£36,600) |
| Earnings | £0 | (£54) | £1,372 | £3,024 | £4,909 | £6,684 | £9,056 | £11,578 | £14,361 | £17,414 | £20,535 | £24,256 | £28,270 |
| Total Capital | £13,400 | £13,346 | £14,772 | £16,424 | £18,309 | £20,084 | £22,456 | £24,978 | £27,761 | £30,814 | £33,935 | £37,656 | £41,670 |
| Total Liabilities and Capital | £50,000 | £60,328 | £60,320 | £61,763 | £63,446 | £65,365 | £67,210 | £69,653 | £72,264 | £75,152 | £78,319 | £81,589 | £85,460 |
| Net Worth | £13,400 | £13,346 | £14,772 | £16,424 | £18,309 | £20,084 | £22,456 | £24,978 | £27,761 | £30,814 | £33,935 | £37,656 | £41,670 |