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Sales Forecast
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Sales
Automation 0% £18,000 £18,000 £18,000 £18,000 £18,000 £18,000 £18,000 £18,000 £19,000 £19,000 £19,000 £19,000
Production Machining 0% £22,000 £22,000 £22,000 £22,000 £22,000 £22,000 £22,000 £22,000 £22,000 £23,000 £24,000 £25,000
Specialized Manufacturing 0% £59,000 £59,000 £59,000 £59,000 £59,000 £59,000 £59,000 £59,000 £59,000 £59,000 £60,000 £60,000
Value Added Assembly 0% £63,000 £63,000 £63,000 £63,000 £63,000 £63,000 £63,000 £63,000 £64,000 £64,000 £64,000 £64,000
Total Sales £162,000 £162,000 £162,000 £162,000 £162,000 £162,000 £162,000 £162,000 £164,000 £165,000 £167,000 £168,000
Direct Cost of Sales Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Automation £3,700 £3,700 £3,700 £3,700 £3,700 £3,700 £3,700 £3,700 £3,900 £3,900 £3,900 £3,900
Production Machining £4,500 £4,500 £4,500 £4,500 £4,500 £4,500 £4,500 £4,500 £4,500 £4,700 £4,700 £4,800
Specialized Manufacturing £12,000 £12,000 £12,000 £12,000 £12,000 £12,000 £12,000 £12,000 £12,000 £12,000 £12,200 £12,200
Value Added Assembly £12,900 £12,900 £12,900 £13,000 £13,000 £13,000 £13,000 £13,000 £13,000 £13,000 £13,000 £13,000
Subtotal Direct Cost of Sales £33,100 £33,100 £33,100 £33,200 £33,200 £33,200 £33,200 £33,200 £33,400 £33,600 £33,800 £33,900
Personnel Plan
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Peter Newton, CEO 0% £6,250 £6,250 £6,250 £6,250 £6,250 £6,250 £6,250 £6,250 £6,250 £6,250 £6,250 £6,250
John Abbot, President 0% £6,250 £6,250 £6,250 £6,250 £6,250 £6,250 £6,250 £6,250 £6,250 £6,250 £6,250 £6,250
Chris Manuel, VP Marketing 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
Production Manager 0% £3,750 £3,750 £3,750 £3,750 £3,750 £3,750 £3,750 £3,750 £3,750 £3,750 £3,750 £3,750
Administrative Assistant 0% £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500
Total People 15 15 15 15 15 15 15 15 15 15 15 15
Total Payroll £23,750 £23,750 £23,750 £23,750 £23,750 £23,750 £23,750 £23,750 £23,750 £23,750 £23,750 £23,750
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 £162,000 £162,000 £162,000 £162,000 £162,000 £162,000 £162,000 £162,000 £164,000 £165,000 £167,000 £168,000
Direct Cost of Sales £33,100 £33,100 £33,100 £33,200 £33,200 £33,200 £33,200 £33,200 £33,400 £33,600 £33,800 £33,900
Production Personnel £29,170 £29,170 £29,170 £29,170 £29,170 £29,170 £29,170 £29,170 £29,170 £29,170 £29,170 £29,170
Total Cost of Sales £62,270 £62,270 £62,270 £62,370 £62,370 £62,370 £62,370 £62,370 £62,570 £62,770 £62,970 £63,070
Gross Margin £99,730 £99,730 £99,730 £99,630 £99,630 £99,630 £99,630 £99,630 £101,430 £102,230 £104,030 £104,930
Gross Margin % 61.56% 61.56% 61.56% 61.50% 61.50% 61.50% 61.50% 61.50% 61.85% 61.96% 62.29% 62.46%
Expenses
Payroll £23,750 £23,750 £23,750 £23,750 £23,750 £23,750 £23,750 £23,750 £23,750 £23,750 £23,750 £23,750
Marketing/Promotion £13,900 £13,900 £14,000 £13,900 £13,900 £14,000 £13,900 £13,900 £14,050 £14,000 £14,100 £14,350
Depreciation £833 £833 £833 £833 £833 £833 £833 £833 £833 £833 £833 £833
Quality Assurance £7,700 £7,700 £7,700 £7,700 £7,700 £7,700 £7,700 £7,700 £7,900 £8,000 £8,100 £8,200
General & Administrative £8,000 £8,000 £8,000 £8,000 £8,000 £8,000 £8,000 £8,000 £8,000 £8,000 £8,000 £8,000
Manufacturing & Engineering £10,800 £10,800 £10,800 £10,800 £10,800 £10,800 £10,800 £10,800 £10,800 £10,800 £10,800 £10,800
Machining & Systems Building £7,200 £7,200 £7,200 £7,200 £7,200 £7,200 £7,200 £7,200 £7,200 £7,200 £7,200 £7,200
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 £72,183 £72,183 £72,283 £72,183 £72,183 £72,283 £72,183 £72,183 £72,533 £72,583 £72,783 £73,133
Profit Before Interest and Taxes £27,547 £27,547 £27,447 £27,447 £27,447 £27,347 £27,447 £27,447 £28,897 £29,647 £31,247 £31,797
EBITDA £28,380 £28,380 £28,280 £28,280 £28,280 £28,180 £28,280 £28,280 £29,730 £30,480 £32,080 £32,630
Interest Expense £2,917 £5,000 £4,958 £4,500 £4,458 £4,069 £4,028 £3,986 £3,597 £3,555 £3,513 £3,124
Taxes Incurred £7,389 £5,637 £5,622 £5,737 £5,747 £5,819 £5,855 £5,865 £6,325 £6,523 £6,933 £7,168
Net Profit £17,241 £16,910 £16,867 £17,210 £17,242 £17,458 £17,565 £17,596 £18,975 £19,569 £20,800 £21,505
Net Profit/Sales 10.64% 10.44% 10.41% 10.62% 10.64% 10.78% 10.84% 10.86% 11.57% 11.86% 12.46% 12.80%
Pro Forma Cash Flow
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Cash Received
Cash from Operations
Cash Sales £40,500 £40,500 £40,500 £40,500 £40,500 £40,500 £40,500 £40,500 £41,000 £41,250 £41,750 £42,000
Cash from Receivables £65,000 £69,050 £121,500 £121,500 £121,500 £121,500 £121,500 £121,500 £121,500 £121,550 £123,025 £123,800
Subtotal Cash from Operations £105,500 £109,550 £162,000 £162,000 £162,000 £162,000 £162,000 £162,000 £162,500 £162,800 £164,775 £165,800
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 £250,000 £250,000 £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 £355,500 £359,550 £162,000 £162,000 £162,000 £162,000 £162,000 £162,000 £162,500 £162,800 £164,775 £165,800
Expenditures Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Expenditures from Operations
Cash Spending £23,750 £23,750 £23,750 £23,750 £23,750 £23,750 £23,750 £23,750 £23,750 £23,750 £23,750 £23,750
Bill Payments £77,903 £87,507 £100,701 £120,543 £120,312 £120,168 £119,955 £119,851 £119,849 £120,675 £121,094 £121,843
Subtotal Spent on Operations £101,653 £111,257 £124,451 £144,293 £144,062 £143,918 £143,705 £143,601 £143,599 £144,425 £144,844 £145,593
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 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000
Other Liabilities Principal Repayment £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Long-term Liabilities Principal Repayment £0 £0 £0 £50,000 £0 £41,700 £0 £0 £41,700 £0 £0 £41,700
Purchase Other Current Assets £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Purchase Long-term Assets £0 £0 £0 £0 £120,000 £0 £150,000 £0 £0 £0 £0 £0
Dividends £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Subtotal Cash Spent £101,653 £111,257 £129,451 £199,293 £269,062 £190,618 £298,705 £148,601 £190,299 £149,425 £149,844 £192,293
Net Cash Flow £253,847 £248,293 £32,549 (£37,293) (£107,062) (£28,618) (£136,705) £13,399 (£27,799) £13,375 £14,931 (£26,493)
Cash Balance £313,847 £562,140 £594,689 £557,396 £450,334 £421,716 £285,011 £298,410 £270,611 £283,985 £298,917 £272,424
Pro Forma Balance Sheet
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Assets Starting Balances
Current Assets
Cash £60,000 £313,847 £562,140 £594,689 £557,396 £450,334 £421,716 £285,011 £298,410 £270,611 £283,985 £298,917 £272,424
Accounts Receivable £130,000 £186,500 £238,950 £238,950 £238,950 £238,950 £238,950 £238,950 £238,950 £240,450 £242,650 £244,875 £247,075
Inventory £90,000 £56,900 £36,410 £36,410 £36,520 £36,520 £36,520 £36,520 £36,520 £36,740 £36,960 £37,180 £37,290
Other Current Assets £15,000 £15,000 £15,000 £15,000 £15,000 £15,000 £15,000 £15,000 £15,000 £15,000 £15,000 £15,000 £15,000
Total Current Assets £295,000 £572,247 £852,500 £885,049 £847,866 £740,804 £712,186 £575,481 £588,880 £562,801 £578,595 £595,972 £571,789
Long-term Assets
Long-term Assets £100,000 £100,000 £100,000 £100,000 £100,000 £220,000 £220,000 £370,000 £370,000 £370,000 £370,000 £370,000 £370,000
Accumulated Depreciation £30,000 £30,833 £31,666 £32,499 £33,332 £34,165 £34,998 £35,831 £36,664 £37,497 £38,330 £39,163 £39,996
Total Long-term Assets £70,000 £69,167 £68,334 £67,501 £66,668 £185,835 £185,002 £334,169 £333,336 £332,503 £331,670 £330,837 £330,004
Total Assets £365,000 £641,414 £920,834 £952,550 £914,534 £926,639 £897,188 £909,650 £922,216 £895,304 £910,265 £926,809 £901,793
Liabilities and Capital Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Current Liabilities
Accounts Payable £75,000 £84,173 £96,683 £116,532 £116,306 £116,170 £115,960 £115,857 £115,827 £116,640 £117,032 £117,776 £117,955
Current Borrowing £50,000 £50,000 £50,000 £45,000 £40,000 £35,000 £30,000 £25,000 £20,000 £15,000 £10,000 £5,000 £0
Other Current Liabilities £10,000 £10,000 £10,000 £10,000 £10,000 £10,000 £10,000 £10,000 £10,000 £10,000 £10,000 £10,000 £10,000
Subtotal Current Liabilities £135,000 £144,173 £156,683 £171,532 £166,306 £161,170 £155,960 £150,857 £145,827 £141,640 £137,032 £132,776 £127,955
Long-term Liabilities £50,000 £300,000 £550,000 £550,000 £500,000 £500,000 £458,300 £458,300 £458,300 £416,600 £416,600 £416,600 £374,900
Total Liabilities £185,000 £444,173 £706,683 £721,532 £666,306 £661,170 £614,260 £609,157 £604,127 £558,240 £553,632 £549,376 £502,855
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 £130,000 £130,000 £130,000 £130,000 £130,000 £130,000 £130,000 £130,000 £130,000 £130,000 £130,000 £130,000 £130,000
Earnings £0 £17,241 £34,151 £51,018 £68,228 £85,470 £102,928 £120,493 £138,089 £157,064 £176,633 £197,433 £218,938
Total Capital £180,000 £197,241 £214,151 £231,018 £248,228 £265,470 £282,928 £300,493 £318,089 £337,064 £356,633 £377,433 £398,938
Total Liabilities and Capital £365,000 £641,414 £920,834 £952,550 £914,534 £926,639 £897,188 £909,650 £922,216 £895,304 £910,265 £926,809 £901,793
Net Worth £180,000 £197,241 £214,151 £231,018 £248,228 £265,470 £282,928 £300,493 £318,089 £337,064 £356,633 £377,433 £398,938
previous
next
Sales Forecast
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Sales
Automation 0% £18,000 £18,000 £18,000 £18,000 £18,000 £18,000 £18,000 £18,000 £19,000 £19,000 £19,000 £19,000
Production Machining 0% £22,000 £22,000 £22,000 £22,000 £22,000 £22,000 £22,000 £22,000 £22,000 £23,000 £24,000 £25,000
Specialized Manufacturing 0% £59,000 £59,000 £59,000 £59,000 £59,000 £59,000 £59,000 £59,000 £59,000 £59,000 £60,000 £60,000
Value Added Assembly 0% £63,000 £63,000 £63,000 £63,000 £63,000 £63,000 £63,000 £63,000 £64,000 £64,000 £64,000 £64,000
Total Sales £162,000 £162,000 £162,000 £162,000 £162,000 £162,000 £162,000 £162,000 £164,000 £165,000 £167,000 £168,000
Direct Cost of Sales Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Automation £3,700 £3,700 £3,700 £3,700 £3,700 £3,700 £3,700 £3,700 £3,900 £3,900 £3,900 £3,900
Production Machining £4,500 £4,500 £4,500 £4,500 £4,500 £4,500 £4,500 £4,500 £4,500 £4,700 £4,700 £4,800
Specialized Manufacturing £12,000 £12,000 £12,000 £12,000 £12,000 £12,000 £12,000 £12,000 £12,000 £12,000 £12,200 £12,200
Value Added Assembly £12,900 £12,900 £12,900 £13,000 £13,000 £13,000 £13,000 £13,000 £13,000 £13,000 £13,000 £13,000
Subtotal Direct Cost of Sales £33,100 £33,100 £33,100 £33,200 £33,200 £33,200 £33,200 £33,200 £33,400 £33,600 £33,800 £33,900
Personnel Plan
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Peter Newton, CEO 0% £6,250 £6,250 £6,250 £6,250 £6,250 £6,250 £6,250 £6,250 £6,250 £6,250 £6,250 £6,250
John Abbot, President 0% £6,250 £6,250 £6,250 £6,250 £6,250 £6,250 £6,250 £6,250 £6,250 £6,250 £6,250 £6,250
Chris Manuel, VP Marketing 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
Production Manager 0% £3,750 £3,750 £3,750 £3,750 £3,750 £3,750 £3,750 £3,750 £3,750 £3,750 £3,750 £3,750
Administrative Assistant 0% £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500
Total People 15 15 15 15 15 15 15 15 15 15 15 15
Total Payroll £23,750 £23,750 £23,750 £23,750 £23,750 £23,750 £23,750 £23,750 £23,750 £23,750 £23,750 £23,750
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 £162,000 £162,000 £162,000 £162,000 £162,000 £162,000 £162,000 £162,000 £164,000 £165,000 £167,000 £168,000
Direct Cost of Sales £33,100 £33,100 £33,100 £33,200 £33,200 £33,200 £33,200 £33,200 £33,400 £33,600 £33,800 £33,900
Production Personnel £29,170 £29,170 £29,170 £29,170 £29,170 £29,170 £29,170 £29,170 £29,170 £29,170 £29,170 £29,170
Total Cost of Sales £62,270 £62,270 £62,270 £62,370 £62,370 £62,370 £62,370 £62,370 £62,570 £62,770 £62,970 £63,070
Gross Margin £99,730 £99,730 £99,730 £99,630 £99,630 £99,630 £99,630 £99,630 £101,430 £102,230 £104,030 £104,930
Gross Margin % 61.56% 61.56% 61.56% 61.50% 61.50% 61.50% 61.50% 61.50% 61.85% 61.96% 62.29% 62.46%
Expenses
Payroll £23,750 £23,750 £23,750 £23,750 £23,750 £23,750 £23,750 £23,750 £23,750 £23,750 £23,750 £23,750
Marketing/Promotion £13,900 £13,900 £14,000 £13,900 £13,900 £14,000 £13,900 £13,900 £14,050 £14,000 £14,100 £14,350
Depreciation £833 £833 £833 £833 £833 £833 £833 £833 £833 £833 £833 £833
Quality Assurance £7,700 £7,700 £7,700 £7,700 £7,700 £7,700 £7,700 £7,700 £7,900 £8,000 £8,100 £8,200
General & Administrative £8,000 £8,000 £8,000 £8,000 £8,000 £8,000 £8,000 £8,000 £8,000 £8,000 £8,000 £8,000
Manufacturing & Engineering £10,800 £10,800 £10,800 £10,800 £10,800 £10,800 £10,800 £10,800 £10,800 £10,800 £10,800 £10,800
Machining & Systems Building £7,200 £7,200 £7,200 £7,200 £7,200 £7,200 £7,200 £7,200 £7,200 £7,200 £7,200 £7,200
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 £72,183 £72,183 £72,283 £72,183 £72,183 £72,283 £72,183 £72,183 £72,533 £72,583 £72,783 £73,133
Profit Before Interest and Taxes £27,547 £27,547 £27,447 £27,447 £27,447 £27,347 £27,447 £27,447 £28,897 £29,647 £31,247 £31,797
EBITDA £28,380 £28,380 £28,280 £28,280 £28,280 £28,180 £28,280 £28,280 £29,730 £30,480 £32,080 £32,630
Interest Expense £2,917 £5,000 £4,958 £4,500 £4,458 £4,069 £4,028 £3,986 £3,597 £3,555 £3,513 £3,124
Taxes Incurred £7,389 £5,637 £5,622 £5,737 £5,747 £5,819 £5,855 £5,865 £6,325 £6,523 £6,933 £7,168
Net Profit £17,241 £16,910 £16,867 £17,210 £17,242 £17,458 £17,565 £17,596 £18,975 £19,569 £20,800 £21,505
Net Profit/Sales 10.64% 10.44% 10.41% 10.62% 10.64% 10.78% 10.84% 10.86% 11.57% 11.86% 12.46% 12.80%
Pro Forma Cash Flow
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Cash Received
Cash from Operations
Cash Sales £40,500 £40,500 £40,500 £40,500 £40,500 £40,500 £40,500 £40,500 £41,000 £41,250 £41,750 £42,000
Cash from Receivables £65,000 £69,050 £121,500 £121,500 £121,500 £121,500 £121,500 £121,500 £121,500 £121,550 £123,025 £123,800
Subtotal Cash from Operations £105,500 £109,550 £162,000 £162,000 £162,000 £162,000 £162,000 £162,000 £162,500 £162,800 £164,775 £165,800
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 £250,000 £250,000 £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 £355,500 £359,550 £162,000 £162,000 £162,000 £162,000 £162,000 £162,000 £162,500 £162,800 £164,775 £165,800
Expenditures Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Expenditures from Operations
Cash Spending £23,750 £23,750 £23,750 £23,750 £23,750 £23,750 £23,750 £23,750 £23,750 £23,750 £23,750 £23,750
Bill Payments £77,903 £87,507 £100,701 £120,543 £120,312 £120,168 £119,955 £119,851 £119,849 £120,675 £121,094 £121,843
Subtotal Spent on Operations £101,653 £111,257 £124,451 £144,293 £144,062 £143,918 £143,705 £143,601 £143,599 £144,425 £144,844 £145,593
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 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000 £5,000
Other Liabilities Principal Repayment £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Long-term Liabilities Principal Repayment £0 £0 £0 £50,000 £0 £41,700 £0 £0 £41,700 £0 £0 £41,700
Purchase Other Current Assets £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Purchase Long-term Assets £0 £0 £0 £0 £120,000 £0 £150,000 £0 £0 £0 £0 £0
Dividends £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Subtotal Cash Spent £101,653 £111,257 £129,451 £199,293 £269,062 £190,618 £298,705 £148,601 £190,299 £149,425 £149,844 £192,293
Net Cash Flow £253,847 £248,293 £32,549 (£37,293) (£107,062) (£28,618) (£136,705) £13,399 (£27,799) £13,375 £14,931 (£26,493)
Cash Balance £313,847 £562,140 £594,689 £557,396 £450,334 £421,716 £285,011 £298,410 £270,611 £283,985 £298,917 £272,424
Pro Forma Balance Sheet
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Assets Starting Balances
Current Assets
Cash £60,000 £313,847 £562,140 £594,689 £557,396 £450,334 £421,716 £285,011 £298,410 £270,611 £283,985 £298,917 £272,424
Accounts Receivable £130,000 £186,500 £238,950 £238,950 £238,950 £238,950 £238,950 £238,950 £238,950 £240,450 £242,650 £244,875 £247,075
Inventory £90,000 £56,900 £36,410 £36,410 £36,520 £36,520 £36,520 £36,520 £36,520 £36,740 £36,960 £37,180 £37,290
Other Current Assets £15,000 £15,000 £15,000 £15,000 £15,000 £15,000 £15,000 £15,000 £15,000 £15,000 £15,000 £15,000 £15,000
Total Current Assets £295,000 £572,247 £852,500 £885,049 £847,866 £740,804 £712,186 £575,481 £588,880 £562,801 £578,595 £595,972 £571,789
Long-term Assets
Long-term Assets £100,000 £100,000 £100,000 £100,000 £100,000 £220,000 £220,000 £370,000 £370,000 £370,000 £370,000 £370,000 £370,000
Accumulated Depreciation £30,000 £30,833 £31,666 £32,499 £33,332 £34,165 £34,998 £35,831 £36,664 £37,497 £38,330 £39,163 £39,996
Total Long-term Assets £70,000 £69,167 £68,334 £67,501 £66,668 £185,835 £185,002 £334,169 £333,336 £332,503 £331,670 £330,837 £330,004
Total Assets £365,000 £641,414 £920,834 £952,550 £914,534 £926,639 £897,188 £909,650 £922,216 £895,304 £910,265 £926,809 £901,793
Liabilities and Capital Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Current Liabilities
Accounts Payable £75,000 £84,173 £96,683 £116,532 £116,306 £116,170 £115,960 £115,857 £115,827 £116,640 £117,032 £117,776 £117,955
Current Borrowing £50,000 £50,000 £50,000 £45,000 £40,000 £35,000 £30,000 £25,000 £20,000 £15,000 £10,000 £5,000 £0
Other Current Liabilities £10,000 £10,000 £10,000 £10,000 £10,000 £10,000 £10,000 £10,000 £10,000 £10,000 £10,000 £10,000 £10,000
Subtotal Current Liabilities £135,000 £144,173 £156,683 £171,532 £166,306 £161,170 £155,960 £150,857 £145,827 £141,640 £137,032 £132,776 £127,955
Long-term Liabilities £50,000 £300,000 £550,000 £550,000 £500,000 £500,000 £458,300 £458,300 £458,300 £416,600 £416,600 £416,600 £374,900
Total Liabilities £185,000 £444,173 £706,683 £721,532 £666,306 £661,170 £614,260 £609,157 £604,127 £558,240 £553,632 £549,376 £502,855
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 £130,000 £130,000 £130,000 £130,000 £130,000 £130,000 £130,000 £130,000 £130,000 £130,000 £130,000 £130,000 £130,000
Earnings £0 £17,241 £34,151 £51,018 £68,228 £85,470 £102,928 £120,493 £138,089 £157,064 £176,633 £197,433 £218,938
Total Capital £180,000 £197,241 £214,151 £231,018 £248,228 £265,470 £282,928 £300,493 £318,089 £337,064 £356,633 £377,433 £398,938
Total Liabilities and Capital £365,000 £641,414 £920,834 £952,550 £914,534 £926,639 £897,188 £909,650 £922,216 £895,304 £910,265 £926,809 £901,793
Net Worth £180,000 £197,241 £214,151 £231,018 £248,228 £265,470 £282,928 £300,493 £318,089 £337,064 £356,633 £377,433 £398,938