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Plan Outline
Irish Pub Bar Business Plan
McKnight's Pub
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 | |||||||||||||
| 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) |