Click here to buy now or call 0845 351 9924
Plan Outline
Martial Arts School Business Plan
Cents and Senseibility Value-Priced Martial Arts School
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 | ||
| Sales | |||||||||||||
| 3T Membership | 8000% | £400 | £1,200 | £2,000 | £2,800 | £3,600 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 |
| Basic Club Membership | 8500% | £425 | £1,275 | £2,125 | £2,975 | £3,825 | £4,250 | £4,675 | £5,100 | £5,525 | £5,950 | £6,375 | £6,800 |
| Black Belt Club Membership | 9000% | £450 | £630 | £900 | £1,350 | £1,530 | £1,800 | £2,250 | £3,150 | £4,050 | £4,950 | £4,950 | £4,950 |
| Masters Club Membership | 10000% | £0 | £500 | £700 | £1,000 | £1,200 | £1,500 | £2,000 | £2,500 | £3,500 | £4,500 | £5,500 | £6,000 |
| Testing | 0% | £0 | £0 | £1,150 | £2,300 | £3,200 | £4,500 | £5,050 | £5,600 | £6,150 | £6,700 | £7,500 | £8,750 |
| Private Lessons | 0% | £0 | £0 | £150 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 |
| Weekend Specials | 0% | £0 | £150 | £150 | £200 | £200 | £225 | £225 | £225 | £250 | £250 | £250 | £250 |
| Merchandise | 0% | £0 | £800 | £1,000 | £1,250 | £1,250 | £1,250 | £1,250 | £1,500 | £1,500 | £1,500 | £1,700 | £1,700 |
| Pilates Membership | 0% | £0 | £0 | £750 | £1,250 | £1,750 | £2,250 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 |
| Cardio Kick Boxing Membership | 0% | £0 | £0 | £750 | £1,250 | £1,750 | £2,250 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 |
| Total Sales | £1,275 | £4,555 | £9,675 | £14,575 | £18,505 | £22,225 | £24,650 | £27,275 | £30,175 | £33,050 | £35,475 | £37,650 | |
| Direct Cost of Sales | Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | |
| Merchandise | 50% | £0 | £400 | £500 | £625 | £625 | £625 | £625 | £750 | £750 | £750 | £850 | £850 |
| Testing - CATISC fees | 15% | £0 | £0 | £173 | £345 | £480 | £675 | £758 | £840 | £923 | £1,005 | £1,125 | £1,313 |
| Testing (inventory, etc.) | 30% | £0 | £0 | £345 | £690 | £960 | £1,350 | £1,515 | £1,680 | £1,845 | £2,010 | £2,250 | £2,625 |
| Subtotal Direct Cost of Sales | £0 | £400 | £1,018 | £1,660 | £2,065 | £2,650 | £2,898 | £3,270 | £3,518 | £3,765 | £4,225 | £4,788 | |
| Personnel Plan | |||||||||||||
| Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | ||
| Rolly BonTemps (Owner) | 0% | £2,000 | £2,000 | £2,000 | £2,500 | £2,500 | £2,500 | £3,000 | £3,000 | £3,000 | £3,500 | £3,500 | £3,500 |
| Meg LeFevre (Instructor) | 0% | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £750 | £750 | £750 | £750 |
| Fiorello BonTemps (Board of Directors) | 0% | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 |
| Merry BonTemps (Board of Directors) | 0% | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 |
| Total People | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | |
| Total Payroll | £3,500 | £3,500 | £3,500 | £4,000 | £4,000 | £4,000 | £4,500 | £4,500 | £4,750 | £5,250 | £5,250 | £5,250 | |
| 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 | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | |
| Long-term Interest Rate | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | |
| 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 | |||||||||||||
| 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 | £1,275 | £4,555 | £9,675 | £14,575 | £18,505 | £22,225 | £24,650 | £27,275 | £30,175 | £33,050 | £35,475 | £37,650 | |
| Direct Cost of Sales | £0 | £400 | £1,018 | £1,660 | £2,065 | £2,650 | £2,898 | £3,270 | £3,518 | £3,765 | £4,225 | £4,788 | |
| Other costs | 0% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total Cost of Sales | £0 | £400 | £1,018 | £1,660 | £2,065 | £2,650 | £2,898 | £3,270 | £3,518 | £3,765 | £4,225 | £4,788 | |
| Gross Margin | £1,275 | £4,155 | £8,658 | £12,915 | £16,440 | £19,575 | £21,753 | £24,005 | £26,658 | £29,285 | £31,250 | £32,863 | |
| Gross Margin % | 100.00% | 91.22% | 89.48% | 88.61% | 88.84% | 88.08% | 88.25% | 88.01% | 88.34% | 88.61% | 88.09% | 87.28% | |
| Expenses | |||||||||||||
| Payroll | £3,500 | £3,500 | £3,500 | £4,000 | £4,000 | £4,000 | £4,500 | £4,500 | £4,750 | £5,250 | £5,250 | £5,250 | |
| Sales and Marketing and Other Expenses | £4,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | |
| Depreciation | £83 | £83 | £83 | £83 | £83 | £83 | £83 | £83 | £83 | £83 | £83 | £83 | |
| Rent | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | |
| Utilities | £350 | £350 | £350 | £350 | £350 | £350 | £350 | £350 | £350 | £350 | £350 | £350 | |
| Janitorial services | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | |
| Insurance | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | |
| Payroll Taxes | 15% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Miscellaneous | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | |
| Total Operating Expenses | £11,283 | £8,283 | £8,283 | £8,783 | £8,783 | £8,783 | £9,283 | £9,283 | £9,533 | £10,033 | £10,033 | £10,033 | |
| Profit Before Interest and Taxes | (£10,008) | (£4,128) | £374 | £4,132 | £7,657 | £10,792 | £12,469 | £14,722 | £17,124 | £19,252 | £21,217 | £22,829 | |
| EBITDA | (£9,925) | (£4,045) | £458 | £4,215 | £7,740 | £10,875 | £12,553 | £14,805 | £17,208 | £19,335 | £21,300 | £22,913 | |
| Interest Expense | £439 | £428 | £417 | £406 | £394 | £383 | £372 | £360 | £349 | £337 | £325 | £313 | |
| Taxes Incurred | (£3,134) | (£1,367) | (£13) | £1,118 | £2,179 | £3,123 | £3,629 | £4,308 | £5,033 | £5,674 | £6,267 | £6,755 | |
| Net Profit | (£7,313) | (£3,189) | (£30) | £2,608 | £5,084 | £7,286 | £8,468 | £10,053 | £11,743 | £13,240 | £14,624 | £15,761 | |
| Net Profit/Sales | -573.58% | -70.02% | -0.31% | 17.89% | 27.47% | 32.78% | 34.35% | 36.86% | 38.92% | 40.06% | 41.22% | 41.86% | |
| 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 | £1,020 | £3,644 | £7,740 | £11,660 | £14,804 | £17,780 | £19,720 | £21,820 | £24,140 | £26,440 | £28,380 | £30,120 | |
| Cash from Receivables | £0 | £9 | £277 | £945 | £1,968 | £2,941 | £3,726 | £4,461 | £4,948 | £5,474 | £6,054 | £6,626 | |
| Subtotal Cash from Operations | £1,020 | £3,653 | £8,017 | £12,605 | £16,772 | £20,721 | £23,446 | £26,281 | £29,088 | £31,914 | £34,434 | £36,746 | |
| 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 | £1,020 | £3,653 | £8,017 | £12,605 | £16,772 | £20,721 | £23,446 | £26,281 | £29,088 | £31,914 | £34,434 | £36,746 | |
| 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 | £3,500 | £3,500 | £3,500 | £4,000 | £4,000 | £4,000 | £4,500 | £4,500 | £4,750 | £5,250 | £5,250 | £5,250 | |
| Bill Payments | £167 | £4,963 | £3,806 | £5,188 | £7,705 | £10,211 | £12,028 | £12,136 | £13,407 | £14,123 | £15,020 | £16,479 | |
| Subtotal Spent on Operations | £3,667 | £8,463 | £7,306 | £9,188 | £11,705 | £14,211 | £16,528 | £16,636 | £18,157 | £19,373 | £20,270 | £21,729 | |
| 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 | £1,458 | £1,469 | £1,480 | £1,491 | £1,502 | £1,513 | £1,525 | £1,536 | £1,548 | £1,559 | £1,571 | £1,583 | |
| 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 | £5,125 | £9,932 | £8,786 | £10,679 | £13,207 | £15,724 | £18,053 | £18,173 | £19,705 | £20,932 | £21,841 | £23,312 | |
| Net Cash Flow | (£4,105) | (£6,280) | (£769) | £1,926 | £3,564 | £4,997 | £5,393 | £8,108 | £9,382 | £10,982 | £12,593 | £13,434 | |
| Cash Balance | £39,895 | £33,615 | £32,846 | £34,772 | £38,337 | £43,334 | £48,727 | £56,835 | £66,217 | £77,199 | £89,792 | £103,227 | |
| 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 | £44,000 | £39,895 | £33,615 | £32,846 | £34,772 | £38,337 | £43,334 | £48,727 | £56,835 | £66,217 | £77,199 | £89,792 | £103,227 |
| Accounts Receivable | £0 | £255 | £1,158 | £2,816 | £4,786 | £6,519 | £8,023 | £9,227 | £10,221 | £11,308 | £12,444 | £13,485 | £14,388 |
| Inventory | £5,000 | £5,000 | £4,600 | £3,583 | £3,320 | £4,130 | £5,300 | £5,795 | £6,540 | £7,035 | £7,530 | £8,450 | £9,575 |
| Other Current Assets | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total Current Assets | £49,000 | £45,150 | £39,373 | £39,245 | £42,878 | £48,986 | £56,656 | £63,748 | £73,596 | £84,561 | £97,173 | £111,727 | £127,190 |
| Long-term Assets | |||||||||||||
| Long-term Assets | £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 |
| Accumulated Depreciation | £0 | £83 | £167 | £250 | £333 | £417 | £500 | £583 | £667 | £750 | £833 | £917 | £1,000 |
| Total Long-term Assets | £10,000 | £9,917 | £9,833 | £9,750 | £9,667 | £9,583 | £9,500 | £9,417 | £9,333 | £9,250 | £9,167 | £9,083 | £9,000 |
| Total Assets | £59,000 | £55,067 | £49,206 | £48,995 | £52,545 | £58,569 | £66,156 | £73,165 | £82,929 | £93,811 | £106,340 | £120,810 | £136,190 |
| 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 | £4,838 | £3,636 | £4,934 | £7,367 | £9,810 | £11,625 | £11,690 | £12,938 | £13,624 | £14,472 | £15,890 | £17,091 |
| 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 | £4,838 | £3,636 | £4,934 | £7,367 | £9,810 | £11,625 | £11,690 | £12,938 | £13,624 | £14,472 | £15,890 | £17,091 |
| Long-term Liabilities | £60,000 | £58,542 | £57,073 | £55,593 | £54,102 | £52,600 | £51,086 | £49,562 | £48,025 | £46,478 | £44,918 | £43,347 | £41,764 |
| Total Liabilities | £60,000 | £63,380 | £60,709 | £60,527 | £61,469 | £62,410 | £62,711 | £61,252 | £60,963 | £60,101 | £59,390 | £59,237 | £58,855 |
| Paid-in Capital | £35,000 | £35,000 | £35,000 | £35,000 | £35,000 | £35,000 | £35,000 | £35,000 | £35,000 | £35,000 | £35,000 | £35,000 | £35,000 |
| Retained Earnings | (£36,000) | (£36,000) | (£36,000) | (£36,000) | (£36,000) | (£36,000) | (£36,000) | (£36,000) | (£36,000) | (£36,000) | (£36,000) | (£36,000) | (£36,000) |
| Earnings | £0 | (£7,313) | (£10,503) | (£10,533) | (£7,924) | (£2,841) | £4,445 | £12,913 | £22,966 | £34,709 | £47,950 | £62,574 | £78,335 |
| Total Capital | (£1,000) | (£8,313) | (£11,503) | (£11,533) | (£8,924) | (£3,841) | £3,445 | £11,913 | £21,966 | £33,709 | £46,950 | £61,574 | £77,335 |
| Total Liabilities and Capital | £59,000 | £55,067 | £49,206 | £48,995 | £52,545 | £58,569 | £66,156 | £73,165 | £82,929 | £93,811 | £106,340 | £120,810 | £136,190 |
| Net Worth | (£1,000) | (£8,313) | (£11,503) | (£11,533) | (£8,924) | (£3,841) | £3,445 | £11,913 | £21,966 | £33,709 | £46,950 | £61,574 | £77,335 |