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Plan Outline
Newsletter Publishing Business Plan
Infotext Strategy Letter
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 | |||||||||||||
| Newsletter subscriptions | 39500% | £13,312 | £12,522 | £8,611 | £8,769 | £10,566 | £11,870 | £12,522 | £13,173 | £14,477 | £15,283 | £15,591 | £14,512 |
| Cancellations | -30000% | £0 | £0 | £0 | £0 | £0 | £0 | (£300) | (£300) | (£300) | (£300) | (£300) | (£300) |
| Total Sales | £13,312 | £12,522 | £8,611 | £8,769 | £10,566 | £11,870 | £12,222 | £12,873 | £14,177 | £14,983 | £15,291 | £14,212 | |
| 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 | |
| Outside editing | 10% | £500 | £525 | £551 | £579 | £608 | £638 | £670 | £704 | £739 | £776 | £814 | £855 |
| Outside Production | 10% | £500 | £525 | £551 | £579 | £608 | £638 | £670 | £704 | £739 | £776 | £814 | £855 |
| Physical Production | 10% | £750 | £788 | £827 | £868 | £912 | £957 | £1,005 | £1,055 | £1,108 | £1,163 | £1,222 | £1,283 |
| Other | 2% | £7,500 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 |
| Subtotal Direct Cost of Sales | £9,250 | £2,038 | £2,129 | £2,226 | £2,327 | £2,433 | £2,545 | £2,662 | £2,786 | £2,915 | £3,051 | £3,193 | |
| 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 | ||
| Newsletter manager | 5% | £5,500 | £5,500 | £5,500 | £5,500 | £5,500 | £5,500 | £5,500 | £5,500 | £5,500 | £5,500 | £5,500 | £5,500 |
| Editorial | 0% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Secretarial | 5% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £1,750 | £1,750 | £1,750 |
| Other | 5% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total People | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 2 | 2 | 2 | |
| Total Payroll | £5,500 | £5,500 | £5,500 | £5,500 | £5,500 | £5,500 | £5,500 | £5,500 | £5,500 | £7,250 | £7,250 | £7,250 | |
| 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 | 8.00% | 8.00% | 8.00% | 8.00% | 8.00% | 8.00% | 8.00% | 8.00% | 8.00% | 8.00% | 8.00% | 8.00% | |
| 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% | |
| New subscriptions | 0 | 34 | 32 | 22 | 22 | 27 | 30 | 32 | 33 | 37 | 39 | 39 | 37 |
| Renewals | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Cancellations | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 1 | 1 | 1 | 1 | 1 |
| Subscribers | 34 | 65 | 87 | 109 | 136 | 166 | 197 | 229 | 265 | 303 | 341 | 377 | |
| 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 | £13,312 | £12,522 | £8,611 | £8,769 | £10,566 | £11,870 | £12,222 | £12,873 | £14,177 | £14,983 | £15,291 | £14,212 | |
| Direct Cost of Sales | £9,250 | £2,038 | £2,129 | £2,226 | £2,327 | £2,433 | £2,545 | £2,662 | £2,786 | £2,915 | £3,051 | £3,193 | |
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Cost of Sales | £9,250 | £2,038 | £2,129 | £2,226 | £2,327 | £2,433 | £2,545 | £2,662 | £2,786 | £2,915 | £3,051 | £3,193 | |
| Gross Margin | £4,062 | £10,484 | £6,482 | £6,543 | £8,239 | £9,436 | £9,676 | £10,211 | £11,391 | £12,068 | £12,240 | £11,019 | |
| Gross Margin % | 30.51% | 83.73% | 75.27% | 74.62% | 77.98% | 79.50% | 79.17% | 79.32% | 80.35% | 80.55% | 80.05% | 77.53% | |
| Expenses | |||||||||||||
| Payroll | £5,500 | £5,500 | £5,500 | £5,500 | £5,500 | £5,500 | £5,500 | £5,500 | £5,500 | £7,250 | £7,250 | £7,250 | |
| Marketing | 50% | £3,500 | £3,500 | £3,000 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 |
| Depreciation | 0% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Leased Equipment | 5% | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 |
| Insurance | 5% | £75 | £75 | £75 | £75 | £75 | £75 | £75 | £75 | £75 | £75 | £75 | £75 |
| Payroll Taxes | 14% | £770 | £770 | £770 | £770 | £770 | £770 | £770 | £770 | £770 | £1,015 | £1,015 | £1,015 |
| Other | 5% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total Operating Expenses | £9,945 | £9,945 | £9,445 | £6,945 | £6,945 | £6,945 | £6,945 | £6,945 | £6,945 | £8,940 | £8,940 | £8,940 | |
| Profit Before Interest and Taxes | (£5,884) | £539 | (£2,963) | (£402) | £1,294 | £2,491 | £2,731 | £3,266 | £4,446 | £3,128 | £3,300 | £2,079 | |
| EBITDA | (£5,884) | £539 | (£2,963) | (£402) | £1,294 | £2,491 | £2,731 | £3,266 | £4,446 | £3,128 | £3,300 | £2,079 | |
| Interest Expense | £33 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £33 | |
| Taxes Incurred | (£1,775) | £110 | (£766) | (£125) | £299 | £598 | £658 | £791 | £1,087 | £757 | £800 | £511 | |
| Net Profit | (£4,142) | £329 | (£2,298) | (£376) | £896 | £1,793 | £1,973 | £2,374 | £3,260 | £2,271 | £2,400 | £1,534 | |
| Net Profit/Sales | -31.11% | 2.63% | -26.68% | -4.29% | 8.48% | 15.11% | 16.15% | 18.44% | 22.99% | 15.16% | 15.70% | 10.80% | |
| 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 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Cash from Receivables | £0 | £7,099 | £12,890 | £10,436 | £8,695 | £9,728 | £11,261 | £12,057 | £12,569 | £13,568 | £14,607 | £15,147 | |
| Subtotal Cash from Operations | £0 | £7,099 | £12,890 | £10,436 | £8,695 | £9,728 | £11,261 | £12,057 | £12,569 | £13,568 | £14,607 | £15,147 | |
| 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 | £5,000 | £10,000 | £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 | £5,000 | £17,099 | £12,890 | £10,436 | £8,695 | £9,728 | £11,261 | £12,057 | £12,569 | £13,568 | £14,607 | £15,147 | |
| 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 | £5,500 | £5,500 | £5,500 | £5,500 | £5,500 | £5,500 | £5,500 | £5,500 | £5,500 | £7,250 | £7,250 | £7,250 | |
| Bill Payments | £0 | £10,360 | £7,394 | £5,580 | £3,880 | £4,101 | £4,522 | £4,725 | £4,965 | £5,361 | £5,456 | £5,617 | |
| Subtotal Spent on Operations | £5,500 | £15,860 | £12,894 | £11,080 | £9,380 | £9,601 | £10,022 | £10,225 | £10,465 | £12,611 | £12,706 | £12,867 | |
| 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 | £10,000 | |
| Other Liabilities Principal Repayment | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Long-term Liabilities Principal Repayment | £0 | £0 | £0 | £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 | £5,500 | £15,860 | £12,894 | £11,080 | £9,380 | £9,601 | £10,022 | £10,225 | £10,465 | £12,611 | £12,706 | £22,867 | |
| Net Cash Flow | (£500) | £1,240 | (£4) | (£644) | (£685) | £127 | £1,239 | £1,832 | £2,104 | £957 | £1,901 | (£7,720) | |
| Cash Balance | £14,500 | £15,740 | £15,736 | £15,093 | £14,407 | £14,534 | £15,774 | £17,606 | £19,709 | £20,667 | £22,567 | £14,847 | |
| 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 | £15,000 | £14,500 | £15,740 | £15,736 | £15,093 | £14,407 | £14,534 | £15,774 | £17,606 | £19,709 | £20,667 | £22,567 | £14,847 |
| Accounts Receivable | £0 | £13,312 | £18,734 | £14,454 | £12,787 | £14,658 | £16,801 | £17,761 | £18,577 | £20,184 | £21,598 | £22,283 | £21,348 |
| Other Current Assets | £7,000 | £7,000 | £7,000 | £7,000 | £7,000 | £7,000 | £7,000 | £7,000 | £7,000 | £7,000 | £7,000 | £7,000 | £7,000 |
| Total Current Assets | £22,000 | £34,812 | £41,473 | £37,191 | £34,880 | £36,066 | £38,335 | £40,534 | £43,182 | £46,894 | £49,265 | £51,850 | £43,195 |
| 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 | £22,000 | £34,812 | £41,473 | £37,191 | £34,880 | £36,066 | £38,335 | £40,534 | £43,182 | £46,894 | £49,265 | £51,850 | £43,195 |
| 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 | £11,953 | £8,286 | £6,301 | £4,367 | £4,657 | £5,132 | £5,358 | £5,632 | £6,084 | £6,184 | £6,369 | £6,180 |
| Current Borrowing | £0 | £5,000 | £15,000 | £15,000 | £15,000 | £15,000 | £15,000 | £15,000 | £15,000 | £15,000 | £15,000 | £15,000 | £5,000 |
| Other Current Liabilities | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Subtotal Current Liabilities | £0 | £16,953 | £23,286 | £21,301 | £19,367 | £19,657 | £20,132 | £20,358 | £20,632 | £21,084 | £21,184 | £21,369 | £11,180 |
| Long-term Liabilities | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total Liabilities | £0 | £16,953 | £23,286 | £21,301 | £19,367 | £19,657 | £20,132 | £20,358 | £20,632 | £21,084 | £21,184 | £21,369 | £11,180 |
| 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 | (£28,000) | (£28,000) | (£28,000) | (£28,000) | (£28,000) | (£28,000) | (£28,000) | (£28,000) | (£28,000) | (£28,000) | (£28,000) | (£28,000) | (£28,000) |
| Earnings | £0 | (£4,142) | (£3,813) | (£6,110) | (£6,486) | (£5,591) | (£3,797) | (£1,824) | £550 | £3,810 | £6,081 | £8,481 | £10,015 |
| Total Capital | £22,000 | £17,858 | £18,187 | £15,890 | £15,514 | £16,409 | £18,203 | £20,176 | £22,550 | £25,810 | £28,081 | £30,481 | £32,015 |
| Total Liabilities and Capital | £22,000 | £34,812 | £41,473 | £37,191 | £34,880 | £36,066 | £38,335 | £40,534 | £43,182 | £46,894 | £49,265 | £51,850 | £43,195 |
| Net Worth | £22,000 | £17,858 | £18,187 | £15,890 | £15,514 | £16,409 | £18,203 | £20,176 | £22,550 | £25,810 | £28,081 | £30,481 | £32,015 |