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Plan Outline
Organic Restaurant Business Plan
Studio67
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 | ||
| Unit Sales | |||||||||||||
| Meals | 0% | 779 | 1,053 | 1,505 | 1,553 | 1,652 | 1,633 | 1,173 | 1,520 | 2,066 | 2,602 | 3,451 | 3,835 |
| Drinks | 50% | 390 | 527 | 753 | 777 | 826 | 817 | 587 | 760 | 1,033 | 1,301 | 1,726 | 1,918 |
| Other | 0% | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 |
| Total Unit Sales | 1,189 | 1,600 | 2,278 | 2,350 | 2,498 | 2,470 | 1,780 | 2,300 | 3,119 | 3,923 | 5,197 | 5,773 | |
| Unit Prices | Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | |
| Meals | £15.00 | £15.00 | £15.00 | £15.00 | £15.00 | £15.00 | £15.00 | £15.00 | £15.00 | £15.00 | £15.00 | £15.00 | |
| Drinks | £2.00 | £2.00 | £2.00 | £2.00 | £2.00 | £2.00 | £2.00 | £2.00 | £2.00 | £2.00 | £2.00 | £2.00 | |
| Other | £10.00 | £10.00 | £10.00 | £10.00 | £10.00 | £10.00 | £10.00 | £10.00 | £10.00 | £10.00 | £10.00 | £10.00 | |
| Sales | |||||||||||||
| Meals | £11,685 | £15,795 | £22,575 | £23,295 | £24,780 | £24,495 | £17,595 | £22,800 | £30,990 | £39,030 | £51,765 | £57,525 | |
| Drinks | £780 | £1,054 | £1,506 | £1,554 | £1,652 | £1,634 | £1,174 | £1,520 | £2,066 | £2,602 | £3,452 | £3,836 | |
| Other | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | |
| Total Sales | £12,665 | £17,049 | £24,281 | £25,049 | £26,632 | £26,329 | £18,969 | £24,520 | £33,256 | £41,832 | £55,417 | £61,561 | |
| Direct Unit Costs | Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | |
| Meals | 0.00% | £2.00 | £2.00 | £2.00 | £2.00 | £2.00 | £2.00 | £2.00 | £2.00 | £2.00 | £2.00 | £2.00 | £2.00 |
| Drinks | 0.00% | £0.50 | £0.50 | £0.50 | £0.50 | £0.50 | £0.50 | £0.50 | £0.50 | £0.50 | £0.50 | £0.50 | £0.50 |
| Other | 0.00% | £1.00 | £1.00 | £1.00 | £1.00 | £1.00 | £1.00 | £1.00 | £1.00 | £1.00 | £1.00 | £1.00 | £1.00 |
| Direct Cost of Sales | |||||||||||||
| Meals | £1,558 | £2,106 | £3,010 | £3,106 | £3,304 | £3,266 | £2,346 | £3,040 | £4,132 | £5,204 | £6,902 | £7,670 | |
| Drinks | £195 | £264 | £377 | £389 | £413 | £409 | £294 | £380 | £517 | £651 | £863 | £959 | |
| Other | £20 | £20 | £20 | £20 | £20 | £20 | £20 | £20 | £20 | £20 | £20 | £20 | |
| Subtotal Direct Cost of Sales | £1,773 | £2,390 | £3,407 | £3,515 | £3,737 | £3,695 | £2,660 | £3,440 | £4,669 | £5,875 | £7,785 | £8,649 | |
| 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 | ||
| Manager | 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 |
| Hostess | 0% | £3,500 | £3,500 | £3,500 | £3,500 | £3,500 | £3,500 | £3,500 | £3,500 | £3,500 | £3,500 | £3,500 | £3,500 |
| Chef | 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 |
| Cleaning | 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 |
| Waiters | 0% | £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 | 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 |
| Total People | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | 8 | |
| Total Payroll | £23,500 | £23,500 | £23,500 | £23,500 | £23,500 | £23,500 | £23,500 | £23,500 | £23,500 | £23,500 | £23,500 | £23,500 | |
| 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 | 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 | |||||||||||||
| 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 | £12,665 | £17,049 | £24,281 | £25,049 | £26,632 | £26,329 | £18,969 | £24,520 | £33,256 | £41,832 | £55,417 | £61,561 | |
| Direct Cost of Sales | £1,773 | £2,390 | £3,407 | £3,515 | £3,737 | £3,695 | £2,660 | £3,440 | £4,669 | £5,875 | £7,785 | £8,649 | |
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Cost of Sales | £1,773 | £2,390 | £3,407 | £3,515 | £3,737 | £3,695 | £2,660 | £3,440 | £4,669 | £5,875 | £7,785 | £8,649 | |
| Gross Margin | £10,892 | £14,660 | £20,875 | £21,535 | £22,895 | £22,635 | £16,310 | £21,080 | £28,588 | £35,958 | £47,632 | £52,912 | |
| Gross Margin % | 86.00% | 85.98% | 85.97% | 85.97% | 85.97% | 85.97% | 85.98% | 85.97% | 85.96% | 85.96% | 85.95% | 85.95% | |
| Expenses | |||||||||||||
| Payroll | £23,500 | £23,500 | £23,500 | £23,500 | £23,500 | £23,500 | £23,500 | £23,500 | £23,500 | £23,500 | £23,500 | £23,500 | |
| Sales and Marketing and Other Expenses | £2,250 | £2,250 | £2,250 | £2,250 | £2,250 | £2,250 | £2,250 | £2,250 | £2,250 | £2,250 | £2,250 | £2,250 | |
| Depreciation | 5% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Utilities | 5% | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 |
| Payroll Taxes | 15% | £3,525 | £3,525 | £3,525 | £3,525 | £3,525 | £3,525 | £3,525 | £3,525 | £3,525 | £3,525 | £3,525 | £3,525 |
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Operating Expenses | £29,375 | £29,375 | £29,375 | £29,375 | £29,375 | £29,375 | £29,375 | £29,375 | £29,375 | £29,375 | £29,375 | £29,375 | |
| Profit Before Interest and Taxes | (£18,483) | (£14,716) | (£8,501) | (£7,841) | (£6,480) | (£6,741) | (£13,066) | (£8,295) | (£788) | £6,583 | £18,257 | £23,537 | |
| EBITDA | (£18,483) | (£14,716) | (£8,501) | (£7,841) | (£6,480) | (£6,741) | (£13,066) | (£8,295) | (£788) | £6,583 | £18,257 | £23,537 | |
| Interest Expense | £829 | £825 | £821 | £817 | £813 | £808 | £804 | £800 | £795 | £791 | £787 | £782 | |
| Taxes Incurred | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Net Profit | (£19,312) | (£15,541) | (£9,322) | (£8,657) | (£7,293) | (£7,549) | (£13,870) | (£9,095) | (£1,583) | £5,791 | £17,470 | £22,755 | |
| Net Profit/Sales | -152.49% | -91.15% | -38.39% | -34.56% | -27.38% | -28.67% | -73.12% | -37.09% | -4.76% | 13.84% | 31.53% | 36.96% | |
| 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 | £12,665 | £17,049 | £24,281 | £25,049 | £26,632 | £26,329 | £18,969 | £24,520 | £33,256 | £41,832 | £55,417 | £61,561 | |
| Subtotal Cash from Operations | £12,665 | £17,049 | £24,281 | £25,049 | £26,632 | £26,329 | £18,969 | £24,520 | £33,256 | £41,832 | £55,417 | £61,561 | |
| 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 | £12,665 | £17,049 | £24,281 | £25,049 | £26,632 | £26,329 | £18,969 | £24,520 | £33,256 | £41,832 | £55,417 | £61,561 | |
| 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 | £23,500 | £23,500 | £23,500 | £23,500 | £23,500 | £23,500 | £23,500 | £23,500 | £23,500 | £23,500 | £23,500 | £23,500 | |
| Bill Payments | £1,283 | £8,498 | £9,123 | £10,106 | £10,214 | £10,423 | £10,343 | £9,365 | £10,156 | £11,379 | £12,604 | £14,475 | |
| Subtotal Spent on Operations | £24,783 | £31,998 | £32,623 | £33,606 | £33,714 | £33,923 | £33,843 | £32,865 | £33,656 | £34,879 | £36,104 | £37,975 | |
| 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 | £488 | £492 | £496 | £500 | £505 | £509 | £513 | £517 | £522 | £526 | £530 | £535 | |
| 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 | £25,271 | £32,490 | £33,119 | £34,106 | £34,219 | £34,432 | £34,356 | £33,382 | £34,178 | £35,405 | £36,634 | £38,510 | |
| Net Cash Flow | (£12,606) | (£15,441) | (£8,838) | (£9,057) | (£7,587) | (£8,103) | (£15,387) | (£8,862) | (£922) | £6,427 | £18,783 | £23,051 | |
| Cash Balance | £75,394 | £59,954 | £51,115 | £42,058 | £34,472 | £26,369 | £10,981 | £2,120 | £1,198 | £7,625 | £26,408 | £49,459 | |
| 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 | £88,000 | £75,394 | £59,954 | £51,115 | £42,058 | £34,472 | £26,369 | £10,981 | £2,120 | £1,198 | £7,625 | £26,408 | £49,459 |
| Other Current Assets | £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 |
| Total Current Assets | £138,000 | £125,394 | £109,954 | £101,115 | £92,058 | £84,472 | £76,369 | £60,981 | £52,120 | £51,198 | £57,625 | £76,408 | £99,459 |
| 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 | £138,000 | £125,394 | £109,954 | £101,115 | £92,058 | £84,472 | £76,369 | £60,981 | £52,120 | £51,198 | £57,625 | £76,408 | £99,459 |
| 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 | £1,000 | £8,195 | £8,787 | £9,766 | £9,866 | £10,077 | £10,032 | £9,027 | £9,778 | £10,961 | £12,123 | £13,965 | £14,796 |
| 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 | £1,000 | £8,195 | £8,787 | £9,766 | £9,866 | £10,077 | £10,032 | £9,027 | £9,778 | £10,961 | £12,123 | £13,965 | £14,796 |
| Long-term Liabilities | £100,000 | £99,512 | £99,020 | £98,524 | £98,024 | £97,519 | £97,010 | £96,497 | £95,980 | £95,458 | £94,932 | £94,402 | £93,867 |
| Total Liabilities | £101,000 | £107,707 | £107,807 | £108,290 | £107,890 | £107,596 | £107,042 | £105,524 | £105,758 | £106,419 | £107,055 | £108,367 | £108,663 |
| Paid-in Capital | £40,000 | £40,000 | £40,000 | £40,000 | £40,000 | £40,000 | £40,000 | £40,000 | £40,000 | £40,000 | £40,000 | £40,000 | £40,000 |
| Retained Earnings | (£3,000) | (£3,000) | (£3,000) | (£3,000) | (£3,000) | (£3,000) | (£3,000) | (£3,000) | (£3,000) | (£3,000) | (£3,000) | (£3,000) | (£3,000) |
| Earnings | £0 | (£19,312) | (£34,853) | (£44,174) | (£52,832) | (£60,124) | (£67,673) | (£81,543) | (£90,638) | (£92,221) | (£86,429) | (£68,959) | (£46,204) |
| Total Capital | £37,000 | £17,688 | £2,147 | (£7,174) | (£15,832) | (£23,124) | (£30,673) | (£44,543) | (£53,638) | (£55,221) | (£49,429) | (£31,959) | (£9,204) |
| Total Liabilities and Capital | £138,000 | £125,394 | £109,954 | £101,115 | £92,058 | £84,472 | £76,369 | £60,981 | £52,120 | £51,198 | £57,625 | £76,408 | £99,459 |
| Net Worth | £37,000 | £17,688 | £2,147 | (£7,174) | (£15,832) | (£23,124) | (£30,673) | (£44,543) | (£53,638) | (£55,221) | (£49,429) | (£31,959) | (£9,204) |