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Sales Forecast
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Sales
Sales 0% £77,000 £77,000 £81,000 £85,000 £87,000 £90,000 £90,000 £87,000 £85,000 £86,000 £86,000 £86,000
Other 0% £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Sales £77,000 £77,000 £81,000 £85,000 £87,000 £90,000 £90,000 £87,000 £85,000 £86,000 £86,000 £86,000
Direct Cost of Sales Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Sales £34,650 £34,650 £36,450 £38,250 £39,150 £40,500 £40,500 £39,150 £38,250 £38,700 £38,700 £38,700
Other £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Subtotal Direct Cost of Sales £34,650 £34,650 £36,450 £38,250 £39,150 £40,500 £40,500 £39,150 £38,250 £38,700 £38,700 £38,700
Personnel Plan
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Mr. Davis, Owner and Manger 0% £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000
Mr. Hudson, Brewmaster 0% £4,500 £4,500 £4,500 £4,500 £4,500 £4,500 £4,500 £4,500 £4,500 £4,500 £4,500 £4,500
Miss Sherman, Assistant Brewmaster 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
Bartender 0% £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500
Bartender 0% £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500
Table Attendant 0% £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200
Table Attendant 0% £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200
Total People 7 7 7 7 7 7 7 7 7 7 7 7
Total Payroll £16,900 £16,900 £16,900 £16,900 £16,900 £16,900 £16,900 £16,900 £16,900 £16,900 £16,900 £16,900
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% 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
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Sales £77,000 £77,000 £81,000 £85,000 £87,000 £90,000 £90,000 £87,000 £85,000 £86,000 £86,000 £86,000
Direct Cost of Sales £34,650 £34,650 £36,450 £38,250 £39,150 £40,500 £40,500 £39,150 £38,250 £38,700 £38,700 £38,700
Other £2,750 £2,750 £2,750 £2,750 £2,750 £2,750 £2,750 £2,750 £2,750 £2,750 £2,750 £2,750
Total Cost of Sales £37,400 £37,400 £39,200 £41,000 £41,900 £43,250 £43,250 £41,900 £41,000 £41,450 £41,450 £41,450
Gross Margin £39,600 £39,600 £41,800 £44,000 £45,100 £46,750 £46,750 £45,100 £44,000 £44,550 £44,550 £44,550
Gross Margin % 51.43% 51.43% 51.60% 51.76% 51.84% 51.94% 51.94% 51.84% 51.76% 51.80% 51.80% 51.80%
Expenses
Payroll £16,900 £16,900 £16,900 £16,900 £16,900 £16,900 £16,900 £16,900 £16,900 £16,900 £16,900 £16,900
Sales and Marketing and Other Expenses £7,500 £4,500 £4,500 £5,700 £5,275 £5,350 £5,350 £5,350 £5,350 £5,350 £8,350 £8,350
Depreciation £3,000 £3,000 £3,000 £3,000 £3,000 £3,000 £3,000 £3,000 £3,000 £3,000 £3,000 £3,000
Utilities £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500
Insurance £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500
Rent £6,000 £6,000 £6,000 £6,000 £6,000 £6,000 £6,000 £6,000 £6,000 £6,000 £6,000 £6,000
Other £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500
Payroll Taxes 12% £2,028 £2,028 £2,028 £2,028 £2,028 £2,028 £2,028 £2,028 £2,028 £2,028 £2,028 £2,028
Other £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Operating Expenses £39,928 £36,928 £36,928 £38,128 £37,703 £37,778 £37,778 £37,778 £37,778 £37,778 £40,778 £40,778
Profit Before Interest and Taxes (£328) £2,672 £4,872 £5,872 £7,397 £8,972 £8,972 £7,322 £6,222 £6,772 £3,772 £3,772
EBITDA £2,672 £5,672 £7,872 £8,872 £10,397 £11,972 £11,972 £10,322 £9,222 £9,772 £6,772 £6,772
Interest Expense £3,250 £3,250 £3,250 £3,250 £3,250 £3,250 £3,250 £3,250 £3,250 £3,250 £3,250 £3,250
Taxes Incurred (£1,073) (£145) £406 £656 £1,037 £1,431 £1,431 £1,018 £743 £881 £131 £131
Net Profit (£2,505) (£434) £1,217 £1,967 £3,110 £4,292 £4,292 £3,054 £2,229 £2,642 £392 £392
Net Profit/Sales -3.25% -0.56% 1.50% 2.31% 3.58% 4.77% 4.77% 3.51% 2.62% 3.07% 0.46% 0.46%
Pro Forma Cash Flow
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Cash Received
Cash from Operations
Cash Sales £50,050 £50,050 £52,650 £55,250 £56,550 £58,500 £58,500 £56,550 £55,250 £55,900 £55,900 £55,900
Cash from Receivables £14,898 £26,950 £26,997 £28,397 £29,773 £30,485 £31,500 £31,465 £30,427 £29,762 £30,100 £30,100
Subtotal Cash from Operations £64,948 £77,000 £79,647 £83,647 £86,323 £88,985 £90,000 £88,015 £85,677 £85,662 £86,000 £86,000
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 £50,000 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Subtotal Cash Received £114,948 £77,000 £79,647 £83,647 £86,323 £88,985 £90,000 £88,015 £85,677 £85,662 £86,000 £86,000
Expenditures Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Expenditures from Operations
Cash Spending £16,900 £16,900 £16,900 £16,900 £16,900 £16,900 £16,900 £16,900 £16,900 £16,900 £16,900 £16,900
Bill Payments £67,891 £85,747 £57,678 £61,972 £65,109 £65,057 £67,244 £65,700 £62,538 £61,950 £64,012 £65,709
Subtotal Spent on Operations £84,791 £102,647 £74,578 £78,872 £82,009 £81,957 £84,144 £82,600 £79,438 £78,850 £80,912 £82,609
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 £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 £84,791 £102,647 £74,578 £78,872 £82,009 £81,957 £84,144 £82,600 £79,438 £78,850 £80,912 £82,609
Net Cash Flow £30,158 (£25,647) £5,069 £4,775 £4,314 £7,028 £5,856 £5,415 £6,238 £6,812 £5,088 £3,392
Cash Balance £120,158 £94,511 £99,580 £104,355 £108,669 £115,697 £121,553 £126,968 £133,206 £140,018 £145,106 £148,497
Pro Forma Balance Sheet
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Assets Starting Balances
Current Assets
Cash £90,000 £120,158 £94,511 £99,580 £104,355 £108,669 £115,697 £121,553 £126,968 £133,206 £140,018 £145,106 £148,497
Accounts Receivable £14,000 £26,052 £26,052 £27,405 £28,758 £29,435 £30,450 £30,450 £29,435 £28,758 £29,097 £29,097 £29,097
Inventory £11,000 £38,115 £38,115 £40,095 £42,075 £43,065 £44,550 £44,550 £43,065 £42,075 £42,570 £42,570 £42,570
Other Current Assets £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000
Total Current Assets £119,000 £188,324 £162,678 £171,080 £179,188 £185,169 £194,697 £200,553 £203,468 £208,039 £215,684 £220,772 £224,164
Long-term Assets
Long-term Assets £80,000 £80,000 £80,000 £80,000 £80,000 £80,000 £80,000 £80,000 £80,000 £80,000 £80,000 £80,000 £80,000
Accumulated Depreciation £0 £3,000 £6,000 £9,000 £12,000 £15,000 £18,000 £21,000 £24,000 £27,000 £30,000 £33,000 £36,000
Total Long-term Assets £80,000 £77,000 £74,000 £71,000 £68,000 £65,000 £62,000 £59,000 £56,000 £53,000 £50,000 £47,000 £44,000
Total Assets £199,000 £265,324 £236,678 £242,080 £247,188 £250,169 £256,697 £259,553 £259,468 £261,039 £265,684 £267,772 £268,164
Liabilities and Capital Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Current Liabilities
Accounts Payable £65,000 £83,829 £55,616 £59,801 £62,943 £62,814 £65,050 £63,615 £60,476 £59,818 £61,822 £63,518 £63,518
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 £65,000 £83,829 £55,616 £59,801 £62,943 £62,814 £65,050 £63,615 £60,476 £59,818 £61,822 £63,518 £63,518
Long-term Liabilities £390,000 £390,000 £390,000 £390,000 £390,000 £390,000 £390,000 £390,000 £390,000 £390,000 £390,000 £390,000 £390,000
Total Liabilities £455,000 £473,829 £445,616 £449,801 £452,943 £452,814 £455,050 £453,615 £450,476 £449,818 £451,822 £453,518 £453,518
Paid-in Capital £75,000 £125,000 £125,000 £125,000 £125,000 £125,000 £125,000 £125,000 £125,000 £125,000 £125,000 £125,000 £125,000
Retained Earnings (£331,000) (£331,000) (£331,000) (£331,000) (£331,000) (£331,000) (£331,000) (£331,000) (£331,000) (£331,000) (£331,000) (£331,000) (£331,000)
Earnings £0 (£2,505) (£2,938) (£1,722) £245 £3,355 £7,647 £11,938 £14,992 £17,221 £19,863 £20,254 £20,646
Total Capital (£256,000) (£208,505) (£208,938) (£207,722) (£205,755) (£202,645) (£198,353) (£194,062) (£191,008) (£188,779) (£186,137) (£185,746) (£185,354)
Total Liabilities and Capital £199,000 £265,324 £236,678 £242,080 £247,188 £250,169 £256,697 £259,553 £259,468 £261,039 £265,684 £267,772 £268,164
Net Worth (£256,000) (£208,505) (£208,938) (£207,722) (£205,755) (£202,645) (£198,353) (£194,062) (£191,008) (£188,779) (£186,137) (£185,746) (£185,354)
previous
next
Sales Forecast
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Sales
Sales 0% £77,000 £77,000 £81,000 £85,000 £87,000 £90,000 £90,000 £87,000 £85,000 £86,000 £86,000 £86,000
Other 0% £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Sales £77,000 £77,000 £81,000 £85,000 £87,000 £90,000 £90,000 £87,000 £85,000 £86,000 £86,000 £86,000
Direct Cost of Sales Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Sales £34,650 £34,650 £36,450 £38,250 £39,150 £40,500 £40,500 £39,150 £38,250 £38,700 £38,700 £38,700
Other £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Subtotal Direct Cost of Sales £34,650 £34,650 £36,450 £38,250 £39,150 £40,500 £40,500 £39,150 £38,250 £38,700 £38,700 £38,700
Personnel Plan
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Mr. Davis, Owner and Manger 0% £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000
Mr. Hudson, Brewmaster 0% £4,500 £4,500 £4,500 £4,500 £4,500 £4,500 £4,500 £4,500 £4,500 £4,500 £4,500 £4,500
Miss Sherman, Assistant Brewmaster 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
Bartender 0% £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500
Bartender 0% £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500
Table Attendant 0% £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200
Table Attendant 0% £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200
Total People 7 7 7 7 7 7 7 7 7 7 7 7
Total Payroll £16,900 £16,900 £16,900 £16,900 £16,900 £16,900 £16,900 £16,900 £16,900 £16,900 £16,900 £16,900
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% 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
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Sales £77,000 £77,000 £81,000 £85,000 £87,000 £90,000 £90,000 £87,000 £85,000 £86,000 £86,000 £86,000
Direct Cost of Sales £34,650 £34,650 £36,450 £38,250 £39,150 £40,500 £40,500 £39,150 £38,250 £38,700 £38,700 £38,700
Other £2,750 £2,750 £2,750 £2,750 £2,750 £2,750 £2,750 £2,750 £2,750 £2,750 £2,750 £2,750
Total Cost of Sales £37,400 £37,400 £39,200 £41,000 £41,900 £43,250 £43,250 £41,900 £41,000 £41,450 £41,450 £41,450
Gross Margin £39,600 £39,600 £41,800 £44,000 £45,100 £46,750 £46,750 £45,100 £44,000 £44,550 £44,550 £44,550
Gross Margin % 51.43% 51.43% 51.60% 51.76% 51.84% 51.94% 51.94% 51.84% 51.76% 51.80% 51.80% 51.80%
Expenses
Payroll £16,900 £16,900 £16,900 £16,900 £16,900 £16,900 £16,900 £16,900 £16,900 £16,900 £16,900 £16,900
Sales and Marketing and Other Expenses £7,500 £4,500 £4,500 £5,700 £5,275 £5,350 £5,350 £5,350 £5,350 £5,350 £8,350 £8,350
Depreciation £3,000 £3,000 £3,000 £3,000 £3,000 £3,000 £3,000 £3,000 £3,000 £3,000 £3,000 £3,000
Utilities £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500
Insurance £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500
Rent £6,000 £6,000 £6,000 £6,000 £6,000 £6,000 £6,000 £6,000 £6,000 £6,000 £6,000 £6,000
Other £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500 £1,500
Payroll Taxes 12% £2,028 £2,028 £2,028 £2,028 £2,028 £2,028 £2,028 £2,028 £2,028 £2,028 £2,028 £2,028
Other £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Operating Expenses £39,928 £36,928 £36,928 £38,128 £37,703 £37,778 £37,778 £37,778 £37,778 £37,778 £40,778 £40,778
Profit Before Interest and Taxes (£328) £2,672 £4,872 £5,872 £7,397 £8,972 £8,972 £7,322 £6,222 £6,772 £3,772 £3,772
EBITDA £2,672 £5,672 £7,872 £8,872 £10,397 £11,972 £11,972 £10,322 £9,222 £9,772 £6,772 £6,772
Interest Expense £3,250 £3,250 £3,250 £3,250 £3,250 £3,250 £3,250 £3,250 £3,250 £3,250 £3,250 £3,250
Taxes Incurred (£1,073) (£145) £406 £656 £1,037 £1,431 £1,431 £1,018 £743 £881 £131 £131
Net Profit (£2,505) (£434) £1,217 £1,967 £3,110 £4,292 £4,292 £3,054 £2,229 £2,642 £392 £392
Net Profit/Sales -3.25% -0.56% 1.50% 2.31% 3.58% 4.77% 4.77% 3.51% 2.62% 3.07% 0.46% 0.46%
Pro Forma Cash Flow
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Cash Received
Cash from Operations
Cash Sales £50,050 £50,050 £52,650 £55,250 £56,550 £58,500 £58,500 £56,550 £55,250 £55,900 £55,900 £55,900
Cash from Receivables £14,898 £26,950 £26,997 £28,397 £29,773 £30,485 £31,500 £31,465 £30,427 £29,762 £30,100 £30,100
Subtotal Cash from Operations £64,948 £77,000 £79,647 £83,647 £86,323 £88,985 £90,000 £88,015 £85,677 £85,662 £86,000 £86,000
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 £50,000 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Subtotal Cash Received £114,948 £77,000 £79,647 £83,647 £86,323 £88,985 £90,000 £88,015 £85,677 £85,662 £86,000 £86,000
Expenditures Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Expenditures from Operations
Cash Spending £16,900 £16,900 £16,900 £16,900 £16,900 £16,900 £16,900 £16,900 £16,900 £16,900 £16,900 £16,900
Bill Payments £67,891 £85,747 £57,678 £61,972 £65,109 £65,057 £67,244 £65,700 £62,538 £61,950 £64,012 £65,709
Subtotal Spent on Operations £84,791 £102,647 £74,578 £78,872 £82,009 £81,957 £84,144 £82,600 £79,438 £78,850 £80,912 £82,609
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 £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 £84,791 £102,647 £74,578 £78,872 £82,009 £81,957 £84,144 £82,600 £79,438 £78,850 £80,912 £82,609
Net Cash Flow £30,158 (£25,647) £5,069 £4,775 £4,314 £7,028 £5,856 £5,415 £6,238 £6,812 £5,088 £3,392
Cash Balance £120,158 £94,511 £99,580 £104,355 £108,669 £115,697 £121,553 £126,968 £133,206 £140,018 £145,106 £148,497
Pro Forma Balance Sheet
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Assets Starting Balances
Current Assets
Cash £90,000 £120,158 £94,511 £99,580 £104,355 £108,669 £115,697 £121,553 £126,968 £133,206 £140,018 £145,106 £148,497
Accounts Receivable £14,000 £26,052 £26,052 £27,405 £28,758 £29,435 £30,450 £30,450 £29,435 £28,758 £29,097 £29,097 £29,097
Inventory £11,000 £38,115 £38,115 £40,095 £42,075 £43,065 £44,550 £44,550 £43,065 £42,075 £42,570 £42,570 £42,570
Other Current Assets £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000 £4,000
Total Current Assets £119,000 £188,324 £162,678 £171,080 £179,188 £185,169 £194,697 £200,553 £203,468 £208,039 £215,684 £220,772 £224,164
Long-term Assets
Long-term Assets £80,000 £80,000 £80,000 £80,000 £80,000 £80,000 £80,000 £80,000 £80,000 £80,000 £80,000 £80,000 £80,000
Accumulated Depreciation £0 £3,000 £6,000 £9,000 £12,000 £15,000 £18,000 £21,000 £24,000 £27,000 £30,000 £33,000 £36,000
Total Long-term Assets £80,000 £77,000 £74,000 £71,000 £68,000 £65,000 £62,000 £59,000 £56,000 £53,000 £50,000 £47,000 £44,000
Total Assets £199,000 £265,324 £236,678 £242,080 £247,188 £250,169 £256,697 £259,553 £259,468 £261,039 £265,684 £267,772 £268,164
Liabilities and Capital Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Current Liabilities
Accounts Payable £65,000 £83,829 £55,616 £59,801 £62,943 £62,814 £65,050 £63,615 £60,476 £59,818 £61,822 £63,518 £63,518
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 £65,000 £83,829 £55,616 £59,801 £62,943 £62,814 £65,050 £63,615 £60,476 £59,818 £61,822 £63,518 £63,518
Long-term Liabilities £390,000 £390,000 £390,000 £390,000 £390,000 £390,000 £390,000 £390,000 £390,000 £390,000 £390,000 £390,000 £390,000
Total Liabilities £455,000 £473,829 £445,616 £449,801 £452,943 £452,814 £455,050 £453,615 £450,476 £449,818 £451,822 £453,518 £453,518
Paid-in Capital £75,000 £125,000 £125,000 £125,000 £125,000 £125,000 £125,000 £125,000 £125,000 £125,000 £125,000 £125,000 £125,000
Retained Earnings (£331,000) (£331,000) (£331,000) (£331,000) (£331,000) (£331,000) (£331,000) (£331,000) (£331,000) (£331,000) (£331,000) (£331,000) (£331,000)
Earnings £0 (£2,505) (£2,938) (£1,722) £245 £3,355 £7,647 £11,938 £14,992 £17,221 £19,863 £20,254 £20,646
Total Capital (£256,000) (£208,505) (£208,938) (£207,722) (£205,755) (£202,645) (£198,353) (£194,062) (£191,008) (£188,779) (£186,137) (£185,746) (£185,354)
Total Liabilities and Capital £199,000 £265,324 £236,678 £242,080 £247,188 £250,169 £256,697 £259,553 £259,468 £261,039 £265,684 £267,772 £268,164
Net Worth (£256,000) (£208,505) (£208,938) (£207,722) (£205,755) (£202,645) (£198,353) (£194,062) (£191,008) (£188,779) (£186,137) (£185,746) (£185,354)