Click here to buy now or call 0845 351 9924
Plan Outline
Healthy Restaurant Business Plan
Kona-Q
This sample business plan can be edited directly in Business Plan Pro software.
Appendix
| Sales Forecast | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Sales | |||||||||||||
| Families | 0% | £0 | £3,445 | £3,665 | £3,701 | £3,898 | £3,998 | £4,141 | £4,202 | £4,336 | £4,454 | £4,545 | £4,641 |
| Individuals | 0% | £0 | £2,722 | £2,895 | £2,924 | £3,079 | £3,158 | £3,271 | £3,320 | £3,425 | £3,519 | £3,591 | £3,666 |
| Total Sales | £0 | £6,167 | £6,560 | £6,625 | £6,977 | £7,156 | £7,412 | £7,522 | £7,761 | £7,973 | £8,136 | £8,307 | |
| Direct Cost of Sales | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Families | £0 | £1,034 | £1,100 | £1,110 | £1,169 | £1,199 | £1,242 | £1,261 | £1,301 | £1,336 | £1,364 | £1,392 | |
| Individuals | £0 | £816 | £869 | £877 | £924 | £948 | £981 | £996 | £1,028 | £1,056 | £1,077 | £1,100 | |
| Subtotal Direct Cost of Sales | £0 | £1,850 | £1,968 | £1,987 | £2,093 | £2,147 | £2,224 | £2,256 | £2,328 | £2,392 | £2,441 | £2,492 | |
| Personnel Plan | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Kevin | 0% | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 |
| Cook | 0% | £0 | £1,150 | £1,150 | £1,150 | £1,150 | £1,150 | £1,150 | £1,150 | £1,150 | £1,150 | £1,150 | £1,150 |
| Manager | 0% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Misc. | 0% | £0 | £900 | £900 | £900 | £900 | £900 | £900 | £900 | £900 | £900 | £900 | £900 |
| Total People | 1 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | |
| Total Payroll | £2,000 | £4,050 | £4,050 | £4,050 | £4,050 | £4,050 | £4,050 | £4,050 | £4,050 | £4,050 | £4,050 | £4,050 | |
| General Assumptions | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Plan Month | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | |
| Current Interest Rate | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | |
| Long-term Interest Rate | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | |
| 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 | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Sales | £0 | £6,167 | £6,560 | £6,625 | £6,977 | £7,156 | £7,412 | £7,522 | £7,761 | £7,973 | £8,136 | £8,307 | |
| Direct Cost of Sales | £0 | £1,850 | £1,968 | £1,987 | £2,093 | £2,147 | £2,224 | £2,256 | £2,328 | £2,392 | £2,441 | £2,492 | |
| Other Costs of Sales | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Cost of Sales | £0 | £1,850 | £1,968 | £1,987 | £2,093 | £2,147 | £2,224 | £2,256 | £2,328 | £2,392 | £2,441 | £2,492 | |
| Gross Margin | £0 | £4,317 | £4,592 | £4,637 | £4,884 | £5,009 | £5,189 | £5,265 | £5,433 | £5,581 | £5,695 | £5,815 | |
| Gross Margin % | 0.00% | 70.00% | 70.00% | 70.00% | 70.00% | 70.00% | 70.00% | 70.00% | 70.00% | 70.00% | 70.00% | 70.00% | |
| Expenses | |||||||||||||
| Payroll | £2,000 | £4,050 | £4,050 | £4,050 | £4,050 | £4,050 | £4,050 | £4,050 | £4,050 | £4,050 | £4,050 | £4,050 | |
| Sales and Marketing and Other Expenses | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | |
| Depreciation | £1,083 | £1,083 | £1,083 | £1,083 | £1,083 | £1,083 | £1,083 | £1,083 | £1,083 | £1,083 | £1,083 | £1,083 | |
| Rent | £750 | £750 | £750 | £750 | £750 | £750 | £750 | £750 | £750 | £750 | £750 | £750 | |
| Utilities | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | |
| Insurance | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | |
| Payroll Taxes | 15% | £300 | £608 | £608 | £608 | £608 | £608 | £608 | £608 | £608 | £608 | £608 | £608 |
| Other | £75 | £75 | £75 | £75 | £75 | £75 | £75 | £75 | £75 | £75 | £75 | £75 | |
| Total Operating Expenses | £4,908 | £7,266 | £7,266 | £7,266 | £7,266 | £7,266 | £7,266 | £7,266 | £7,266 | £7,266 | £7,266 | £7,266 | |
| Profit Before Interest and Taxes | (£4,908) | (£2,949) | (£2,673) | (£2,628) | (£2,381) | (£2,256) | (£2,077) | (£2,000) | (£1,832) | (£1,685) | (£1,571) | (£1,450) | |
| EBITDA | (£3,825) | (£1,866) | (£1,590) | (£1,545) | (£1,298) | (£1,173) | (£994) | (£917) | (£749) | (£602) | (£488) | (£367) | |
| Interest Expense | £24 | £190 | £186 | £181 | £177 | £172 | £168 | £163 | £158 | £154 | £149 | £145 | |
| Taxes Incurred | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Net Profit | (£4,932) | (£3,139) | (£2,859) | (£2,809) | (£2,558) | (£2,428) | (£2,244) | (£2,163) | (£1,991) | (£1,838) | (£1,720) | (£1,595) | |
| Net Profit/Sales | 0.00% | -50.91% | -43.58% | -42.41% | -36.66% | -33.93% | -30.28% | -28.76% | -25.65% | -23.06% | -21.14% | -19.20% | |
| Pro Forma Cash Flow | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Cash Received | |||||||||||||
| Cash from Operations | |||||||||||||
| Cash Sales | £0 | £6,167 | £6,560 | £6,625 | £6,977 | £7,156 | £7,412 | £7,522 | £7,761 | £7,973 | £8,136 | £8,307 | |
| Subtotal Cash from Operations | £0 | £6,167 | £6,560 | £6,625 | £6,977 | £7,156 | £7,412 | £7,522 | £7,761 | £7,973 | £8,136 | £8,307 | |
| 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 | £20,000 | £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 | £10,000 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Subtotal Cash Received | £10,000 | £26,167 | £6,560 | £6,625 | £6,977 | £7,156 | £7,412 | £7,522 | £7,761 | £7,973 | £8,136 | £8,307 | |
| Expenditures | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Expenditures from Operations | |||||||||||||
| Cash Spending | £2,000 | £4,050 | £4,050 | £4,050 | £4,050 | £4,050 | £4,050 | £4,050 | £4,050 | £4,050 | £4,050 | £4,050 | |
| Bill Payments | £4,304 | £1,926 | £4,177 | £4,287 | £4,305 | £4,404 | £4,454 | £4,525 | £4,554 | £4,621 | £4,680 | £4,724 | |
| Subtotal Spent on Operations | £6,304 | £5,976 | £8,227 | £8,337 | £8,355 | £8,454 | £8,504 | £8,575 | £8,604 | £8,671 | £8,730 | £8,774 | |
| 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 | £550 | £550 | £550 | £550 | £550 | £550 | £550 | £550 | £550 | £550 | |
| Other Liabilities Principal Repayment | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Long-term Liabilities Principal Repayment | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| 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 | £6,304 | £5,976 | £8,777 | £8,887 | £8,905 | £9,004 | £9,054 | £9,125 | £9,154 | £9,221 | £9,280 | £9,324 | |
| Net Cash Flow | £3,696 | £20,190 | (£2,216) | (£2,262) | (£1,927) | (£1,848) | (£1,642) | (£1,603) | (£1,393) | (£1,249) | (£1,144) | (£1,017) | |
| Cash Balance | £8,685 | £28,876 | £26,659 | £24,397 | £22,470 | £20,622 | £18,981 | £17,377 | £15,985 | £14,736 | £13,592 | £12,575 | |
| Pro Forma Balance Sheet | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Assets | Starting Balances | ||||||||||||
| Current Assets | |||||||||||||
| Cash | £4,989 | £8,685 | £28,876 | £26,659 | £24,397 | £22,470 | £20,622 | £18,981 | £17,377 | £15,985 | £14,736 | £13,592 | £12,575 |
| Other Current Assets | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total Current Assets | £4,989 | £8,685 | £28,876 | £26,659 | £24,397 | £22,470 | £20,622 | £18,981 | £17,377 | £15,985 | £14,736 | £13,592 | £12,575 |
| Long-term Assets | |||||||||||||
| Long-term Assets | £22,141 | £22,141 | £22,141 | £22,141 | £22,141 | £22,141 | £22,141 | £22,141 | £22,141 | £22,141 | £22,141 | £22,141 | £22,141 |
| Accumulated Depreciation | £8,989 | £10,072 | £11,155 | £12,238 | £13,321 | £14,404 | £15,487 | £16,570 | £17,653 | £18,736 | £19,819 | £20,902 | £21,985 |
| Total Long-term Assets | £13,152 | £12,069 | £10,986 | £9,903 | £8,820 | £7,737 | £6,654 | £5,571 | £4,488 | £3,405 | £2,322 | £1,239 | £156 |
| Total Assets | £18,141 | £20,754 | £39,862 | £36,562 | £33,217 | £30,207 | £27,276 | £24,552 | £21,865 | £19,390 | £17,058 | £14,831 | £12,731 |
| Liabilities and Capital | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Current Liabilities | |||||||||||||
| Accounts Payable | £4,242 | £1,787 | £4,034 | £4,144 | £4,158 | £4,256 | £4,303 | £4,373 | £4,400 | £4,465 | £4,522 | £4,565 | £4,610 |
| Current Borrowing | £0 | £0 | £20,000 | £19,450 | £18,900 | £18,350 | £17,800 | £17,250 | £16,700 | £16,150 | £15,600 | £15,050 | £14,500 |
| Other Current Liabilities | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Subtotal Current Liabilities | £4,242 | £1,787 | £24,034 | £23,594 | £23,058 | £22,606 | £22,103 | £21,623 | £21,100 | £20,615 | £20,122 | £19,615 | £19,110 |
| Long-term Liabilities | £2,858 | £2,858 | £2,858 | £2,858 | £2,858 | £2,858 | £2,858 | £2,858 | £2,858 | £2,858 | £2,858 | £2,858 | £2,858 |
| Total Liabilities | £7,100 | £4,645 | £26,892 | £26,452 | £25,916 | £25,464 | £24,961 | £24,481 | £23,958 | £23,473 | £22,980 | £22,473 | £21,968 |
| Paid-in Capital | £0 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 |
| Retained Earnings | £11,041 | £11,041 | £11,041 | £11,041 | £11,041 | £11,041 | £11,041 | £11,041 | £11,041 | £11,041 | £11,041 | £11,041 | £11,041 |
| Earnings | £0 | (£4,932) | (£8,071) | (£10,930) | (£13,740) | (£16,298) | (£18,726) | (£20,970) | (£23,134) | (£25,125) | (£26,963) | (£28,683) | (£30,278) |
| Total Capital | £11,041 | £16,109 | £12,970 | £10,111 | £7,301 | £4,743 | £2,315 | £71 | (£2,093) | (£4,084) | (£5,922) | (£7,642) | (£9,237) |
| Total Liabilities and Capital | £18,141 | £20,754 | £39,862 | £36,562 | £33,217 | £30,207 | £27,276 | £24,552 | £21,865 | £19,390 | £17,058 | £14,831 | £12,731 |
| Net Worth | £11,041 | £16,109 | £12,970 | £10,111 | £7,301 | £4,743 | £2,315 | £71 | (£2,093) | (£4,084) | (£5,922) | (£7,642) | (£9,237) |