Click here to buy now or call 0845 351 9924
Plan Outline
Horse Reseller Business Plan
GFX: Gravestat Farm eXchange
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 | ||
| Unit Sales | |||||||||||||
| Riding Horses | 0% | 4 | 6 | 12 | 12 | 12 | 12 | 10 | 12 | 8 | 8 | 12 | 16 |
| Major Tack & Equipment | 0% | 2 | 6 | 10 | 15 | 20 | 20 | 25 | 35 | 25 | 25 | 35 | 50 |
| Minor Tack & Supplies | 0% | 5 | 10 | 15 | 20 | 25 | 30 | 35 | 40 | 45 | 50 | 60 | 75 |
| GFX Manufactured Products | 0% | 0 | 2 | 5 | 10 | 15 | 20 | 15 | 20 | 15 | 15 | 20 | 25 |
| Total Unit Sales | 11 | 24 | 42 | 57 | 72 | 82 | 85 | 107 | 93 | 98 | 127 | 166 | |
| Unit Prices | Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | |
| Riding Horses | £1,600.00 | £1,600.00 | £1,600.00 | £1,600.00 | £1,600.00 | £1,600.00 | £1,600.00 | £1,600.00 | £1,600.00 | £1,600.00 | £1,600.00 | £1,600.00 | |
| Major Tack & Equipment | £300.00 | £300.00 | £300.00 | £300.00 | £300.00 | £300.00 | £300.00 | £300.00 | £300.00 | £300.00 | £300.00 | £300.00 | |
| Minor Tack & Supplies | £10.00 | £10.00 | £10.00 | £10.00 | £10.00 | £10.00 | £10.00 | £10.00 | £10.00 | £10.00 | £10.00 | £10.00 | |
| GFX Manufactured Products | £100.00 | £100.00 | £100.00 | £100.00 | £100.00 | £100.00 | £100.00 | £100.00 | £100.00 | £100.00 | £100.00 | £100.00 | |
| Sales | |||||||||||||
| Riding Horses | £6,400 | £9,600 | £19,200 | £19,200 | £19,200 | £19,200 | £16,000 | £19,200 | £12,800 | £12,800 | £19,200 | £25,600 | |
| Major Tack & Equipment | £600 | £1,800 | £3,000 | £4,500 | £6,000 | £6,000 | £7,500 | £10,500 | £7,500 | £7,500 | £10,500 | £15,000 | |
| Minor Tack & Supplies | £50 | £100 | £150 | £200 | £250 | £300 | £350 | £400 | £450 | £500 | £600 | £750 | |
| GFX Manufactured Products | £0 | £200 | £500 | £1,000 | £1,500 | £2,000 | £1,500 | £2,000 | £1,500 | £1,500 | £2,000 | £2,500 | |
| Total Sales | £7,050 | £11,700 | £22,850 | £24,900 | £26,950 | £27,500 | £25,350 | £32,100 | £22,250 | £22,300 | £32,300 | £43,850 | |
| Direct Unit Costs | Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | |
| Riding Horses | 0.00% | £1,120.00 | £1,120.00 | £1,120.00 | £1,120.00 | £1,120.00 | £1,120.00 | £1,120.00 | £1,120.00 | £1,120.00 | £1,120.00 | £1,120.00 | £1,120.00 |
| Major Tack & Equipment | 0.00% | £210.00 | £210.00 | £210.00 | £210.00 | £210.00 | £210.00 | £210.00 | £210.00 | £210.00 | £210.00 | £210.00 | £210.00 |
| Minor Tack & Supplies | 0.00% | £7.00 | £7.00 | £7.00 | £7.00 | £7.00 | £7.00 | £7.00 | £7.00 | £7.00 | £7.00 | £7.00 | £7.00 |
| GFX Manufactured Products | 0.00% | £25.00 | £25.00 | £25.00 | £25.00 | £25.00 | £25.00 | £25.00 | £25.00 | £25.00 | £25.00 | £25.00 | £25.00 |
| Direct Cost of Sales | |||||||||||||
| Riding Horses | £4,480 | £6,720 | £13,440 | £13,440 | £13,440 | £13,440 | £11,200 | £13,440 | £8,960 | £8,960 | £13,440 | £17,920 | |
| Major Tack & Equipment | £420 | £1,260 | £2,100 | £3,150 | £4,200 | £4,200 | £5,250 | £7,350 | £5,250 | £5,250 | £7,350 | £10,500 | |
| Minor Tack & Supplies | £35 | £70 | £105 | £140 | £175 | £210 | £245 | £280 | £315 | £350 | £420 | £525 | |
| GFX Manufactured Products | £0 | £50 | £125 | £250 | £375 | £500 | £375 | £500 | £375 | £375 | £500 | £625 | |
| Subtotal Direct Cost of Sales | £4,935 | £8,100 | £15,770 | £16,980 | £18,190 | £18,350 | £17,070 | £21,570 | £14,900 | £14,935 | £21,710 | £29,570 | |
| 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 | 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% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | |
| 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 | £7,050 | £11,700 | £22,850 | £24,900 | £26,950 | £27,500 | £25,350 | £32,100 | £22,250 | £22,300 | £32,300 | £43,850 | |
| Direct Cost of Sales | £4,935 | £8,100 | £15,770 | £16,980 | £18,190 | £18,350 | £17,070 | £21,570 | £14,900 | £14,935 | £21,710 | £29,570 | |
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Cost of Sales | £4,935 | £8,100 | £15,770 | £16,980 | £18,190 | £18,350 | £17,070 | £21,570 | £14,900 | £14,935 | £21,710 | £29,570 | |
| Gross Margin | £2,115 | £3,600 | £7,080 | £7,920 | £8,760 | £9,150 | £8,280 | £10,530 | £7,350 | £7,365 | £10,590 | £14,280 | |
| Gross Margin % | 30.00% | 30.77% | 30.98% | 31.81% | 32.50% | 33.27% | 32.66% | 32.80% | 33.03% | 33.03% | 32.79% | 32.57% | |
| Expenses | |||||||||||||
| Payroll | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Sales and Marketing and Other Expenses | £5,868 | £5,868 | £5,868 | £5,868 | £5,868 | £5,868 | £5,868 | £5,868 | £5,868 | £5,868 | £5,868 | £5,868 | |
| Depreciation | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Depreciation | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Leased Equipment | £85 | £85 | £85 | £85 | £85 | £85 | £85 | £85 | £85 | £85 | £85 | £85 | |
| Utilities | £460 | £460 | £460 | £460 | £460 | £460 | £460 | £460 | £460 | £460 | £460 | £460 | |
| Insurance | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | |
| Rent | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| 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 | £6,913 | £6,913 | £6,913 | £6,913 | £6,913 | £6,913 | £6,913 | £6,913 | £6,913 | £6,913 | £6,913 | £6,913 | |
| Profit Before Interest and Taxes | (£4,798) | (£3,313) | £167 | £1,007 | £1,847 | £2,237 | £1,367 | £3,617 | £437 | £452 | £3,677 | £7,367 | |
| EBITDA | (£4,798) | (£3,313) | £167 | £1,007 | £1,847 | £2,237 | £1,367 | £3,617 | £437 | £452 | £3,677 | £7,367 | |
| Interest Expense | £1,034 | £1,026 | £1,019 | £1,011 | £1,003 | £996 | £988 | £981 | £973 | £965 | £958 | £950 | |
| Taxes Incurred | (£1,750) | (£1,085) | (£213) | (£1) | £211 | £310 | £95 | £659 | (£134) | (£128) | £680 | £1,604 | |
| Net Profit | (£4,082) | (£3,255) | (£639) | (£3) | £633 | £931 | £284 | £1,977 | (£402) | (£385) | £2,040 | £4,813 | |
| Net Profit/Sales | -57.91% | -27.82% | -2.80% | -0.01% | 2.35% | 3.38% | 1.12% | 6.16% | -1.81% | -1.73% | 6.31% | 10.98% | |
| 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 | £7,050 | £11,700 | £22,850 | £24,900 | £26,950 | £27,500 | £25,350 | £32,100 | £22,250 | £22,300 | £32,300 | £43,850 | |
| Subtotal Cash from Operations | £7,050 | £11,700 | £22,850 | £24,900 | £26,950 | £27,500 | £25,350 | £32,100 | £22,250 | £22,300 | £32,300 | £43,850 | |
| 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 | £7,050 | £11,700 | £22,850 | £24,900 | £26,950 | £27,500 | £25,350 | £32,100 | £22,250 | £22,300 | £32,300 | £43,850 | |
| 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 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Bill Payments | £207 | £6,467 | £14,887 | £31,736 | £26,281 | £27,618 | £26,642 | £24,038 | £34,414 | £15,562 | £23,223 | £38,045 | |
| Subtotal Spent on Operations | £207 | £6,467 | £14,887 | £31,736 | £26,281 | £27,618 | £26,642 | £24,038 | £34,414 | £15,562 | £23,223 | £38,045 | |
| 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 | £917 | £917 | £917 | £917 | £917 | £917 | £917 | £917 | £917 | £917 | £917 | £917 | |
| 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 | £1,123 | £7,384 | £15,804 | £32,653 | £27,198 | £28,535 | £27,559 | £24,955 | £35,331 | £16,479 | £24,140 | £38,962 | |
| Net Cash Flow | £5,927 | £4,316 | £7,046 | (£7,753) | (£248) | (£1,035) | (£2,209) | £7,145 | (£13,081) | £5,821 | £8,160 | £4,888 | |
| Cash Balance | £47,927 | £52,243 | £59,289 | £51,536 | £51,288 | £50,253 | £48,044 | £55,189 | £42,109 | £47,930 | £56,090 | £60,978 | |
| 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 | £42,000 | £47,927 | £52,243 | £59,289 | £51,536 | £51,288 | £50,253 | £48,044 | £55,189 | £42,109 | £47,930 | £56,090 | £60,978 |
| Inventory | £14,500 | £9,565 | £8,910 | £17,347 | £18,678 | £20,009 | £20,185 | £18,777 | £23,727 | £16,390 | £16,429 | £23,881 | £32,527 |
| Other Current Assets | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total Current Assets | £56,500 | £57,492 | £61,153 | £76,636 | £70,214 | £71,297 | £70,438 | £66,821 | £78,916 | £58,499 | £64,359 | £79,971 | £93,505 |
| 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 | £56,500 | £57,492 | £61,153 | £76,636 | £70,214 | £71,297 | £70,438 | £66,821 | £78,916 | £58,499 | £64,359 | £79,971 | £93,505 |
| 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 | £5,991 | £13,823 | £30,862 | £25,360 | £26,727 | £25,854 | £22,869 | £33,904 | £14,804 | £21,966 | £36,456 | £46,094 |
| 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 | £5,991 | £13,823 | £30,862 | £25,360 | £26,727 | £25,854 | £22,869 | £33,904 | £14,804 | £21,966 | £36,456 | £46,094 |
| Long-term Liabilities | £125,000 | £124,083 | £123,167 | £122,250 | £121,333 | £120,417 | £119,500 | £118,583 | £117,667 | £116,750 | £115,833 | £114,917 | £114,000 |
| Total Liabilities | £125,000 | £130,074 | £136,990 | £153,112 | £146,693 | £147,143 | £145,354 | £141,453 | £151,570 | £131,554 | £137,799 | £151,373 | £160,094 |
| Paid-in Capital | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Retained Earnings | (£68,500) | (£68,500) | (£68,500) | (£68,500) | (£68,500) | (£68,500) | (£68,500) | (£68,500) | (£68,500) | (£68,500) | (£68,500) | (£68,500) | (£68,500) |
| Earnings | £0 | (£4,082) | (£7,337) | (£7,976) | (£7,979) | (£7,346) | (£6,415) | (£6,131) | (£4,154) | (£4,556) | (£4,941) | (£2,901) | £1,911 |
| Total Capital | (£68,500) | (£72,582) | (£75,837) | (£76,476) | (£76,479) | (£75,846) | (£74,915) | (£74,631) | (£72,654) | (£73,056) | (£73,441) | (£71,401) | (£66,589) |
| Total Liabilities and Capital | £56,500 | £57,492 | £61,153 | £76,636 | £70,214 | £71,297 | £70,438 | £66,821 | £78,916 | £58,499 | £64,359 | £79,971 | £93,505 |
| Net Worth | (£68,500) | (£72,582) | (£75,837) | (£76,476) | (£76,479) | (£75,846) | (£74,915) | (£74,631) | (£72,654) | (£73,056) | (£73,441) | (£71,401) | (£66,589) |