Click here to buy now or call 0845 351 9924
Plan Outline
Parenting Center Business Plan
A Mother's Place
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 | |||||||||||||
| Retail Baby Products | 0% | £16,400 | £21,000 | £25,000 | £29,000 | £30,000 | £34,000 | £38,000 | £41,000 | £45,000 | £48,000 | £50,000 | £52,000 |
| Birthday Parties | 0% | £0 | £1,000 | £1,800 | £2,500 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,500 | £3,560 | £3,700 |
| Pregnancy Classes | 0% | £0 | £300 | £600 | £760 | £760 | £800 | £900 | £900 | £900 | £1,000 | £1,000 | £1,200 |
| StrollerFit | 0% | £1,300 | £1,300 | £1,300 | £1,300 | £1,870 | £1,870 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 |
| Children's Classes | 0% | £450 | £935 | £1,135 | £1,135 | £1,800 | £1,800 | £2,100 | £2,100 | £2,100 | £2,100 | £2,100 | £2,100 |
| Other | 0% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total Sales | £18,150 | £24,535 | £29,835 | £34,695 | £37,430 | £41,470 | £46,500 | £49,500 | £53,500 | £57,100 | £59,160 | £61,500 | |
| 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 | |
| Retail Products | £8,000 | £10,500 | £12,500 | £14,500 | £15,000 | £17,000 | £19,000 | £20,500 | £22,500 | £24,000 | £25,000 | £26,000 | |
| Birthday Parties | £0 | £450 | £675 | £900 | £1,350 | £1,125 | £1,125 | £1,125 | £1,125 | £1,125 | £1,125 | £1,125 | |
| Classes | £50 | £100 | £150 | £150 | £150 | £150 | £200 | £200 | £200 | £250 | £250 | £250 | |
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Subtotal Direct Cost of Sales | £8,050 | £11,050 | £13,325 | £15,550 | £16,500 | £18,275 | £20,325 | £21,825 | £23,825 | £25,375 | £26,375 | £27,375 | |
| 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 | ||
| Emili, Principal | 0% | £3,200 | £3,200 | £3,200 | £4,000 | £4,000 | £4,000 | £4,000 | £4,500 | £4,500 | £5,000 | £5,000 | £5,000 |
| Manager | 0% | £2,600 | £2,600 | £2,600 | £2,600 | £2,600 | £2,600 | £2,600 | £2,600 | £2,600 | £2,600 | £2,600 | £2,600 |
| PT Manager | 0% | £1,004 | £1,004 | £1,004 | £1,004 | £1,004 | £1,004 | £1,004 | £1,004 | £1,004 | £1,004 | £1,004 | £1,004 |
| StrollerFit Fitness Certified Instructor | 0% | £520 | £520 | £520 | £520 | £780 | £780 | £1,040 | £1,040 | £1,040 | £1,040 | £1,040 | £1,040 |
| PT Class Instructor/Party Coordinator | 0% | £0 | £350 | £350 | £484 | £550 | £600 | £600 | £600 | £600 | £724 | £780 | £820 |
| PT Retail Specialist | 0% | £0 | £0 | £0 | £0 | £0 | £0 | £866 | £866 | £1,300 | £1,300 | £1,300 | £1,300 |
| FT Retail Specialist | 0% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £1,730 | £1,730 | £1,730 | £1,730 |
| Other | 0% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total People | 4 | 5 | 5 | 5 | 5 | 5 | 6 | 6 | 7 | 7 | 7 | 7 | |
| Total Payroll | £7,324 | £7,674 | £7,674 | £8,608 | £8,934 | £8,984 | £10,110 | £10,610 | £12,774 | £13,398 | £13,454 | £13,494 | |
| 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 | £18,150 | £24,535 | £29,835 | £34,695 | £37,430 | £41,470 | £46,500 | £49,500 | £53,500 | £57,100 | £59,160 | £61,500 | |
| Direct Cost of Sales | £8,050 | £11,050 | £13,325 | £15,550 | £16,500 | £18,275 | £20,325 | £21,825 | £23,825 | £25,375 | £26,375 | £27,375 | |
| Other Costs of Goods | £0 | £0 | £0 | £0 | £0 | £2 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Cost of Sales | £8,050 | £11,050 | £13,325 | £15,550 | £16,500 | £18,277 | £20,325 | £21,825 | £23,825 | £25,375 | £26,375 | £27,375 | |
| Gross Margin | £10,100 | £13,485 | £16,510 | £19,145 | £20,930 | £23,193 | £26,175 | £27,675 | £29,675 | £31,725 | £32,785 | £34,125 | |
| Gross Margin % | 55.65% | 54.96% | 55.34% | 55.18% | 55.92% | 55.93% | 56.29% | 55.91% | 55.47% | 55.56% | 55.42% | 55.49% | |
| Expenses | |||||||||||||
| Payroll | £7,324 | £7,674 | £7,674 | £8,608 | £8,934 | £8,984 | £10,110 | £10,610 | £12,774 | £13,398 | £13,454 | £13,494 | |
| Sales and Marketing and Other Expenses | £250 | £250 | £250 | £250 | £250 | £100 | £100 | £250 | £250 | £250 | £250 | £250 | |
| Depreciation | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Rent | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | |
| Phone & DSL | £75 | £75 | £75 | £75 | £75 | £75 | £75 | £75 | £75 | £75 | £75 | £75 | |
| Utilities | £400 | £400 | £400 | £400 | £400 | £400 | £400 | £400 | £400 | £400 | £400 | £400 | |
| Insurance | £175 | £175 | £175 | £175 | £175 | £175 | £175 | £175 | £175 | £175 | £175 | £175 | |
| Payroll Taxes | 20% | £1,465 | £1,535 | £1,535 | £1,722 | £1,787 | £1,797 | £2,022 | £2,122 | £2,555 | £2,680 | £2,691 | £2,699 |
| Payroll Processing fees | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £120 | £120 | £120 | £120 | |
| Loan payment | £2,800 | £2,800 | £2,800 | £2,800 | £2,800 | £2,800 | £2,800 | £2,800 | £2,800 | £2,800 | £2,800 | £2,800 | |
| Bookkeeper | £400 | £0 | £0 | £200 | £0 | £0 | £0 | £200 | £0 | £0 | £0 | £200 | |
| Office Supplies | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | |
| Janitorial Service | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Janitorial Supplies & Paper Products | £350 | £350 | £350 | £350 | £350 | £350 | £350 | £350 | £350 | £350 | £350 | £350 | |
| Interest Expense | 15% | £1,085 | £1,085 | £1,085 | £1,085 | £1,085 | £1,085 | £1,085 | £1,085 | £1,085 | £1,085 | £1,085 | £1,085 |
| Other | £250 | £100 | £200 | £200 | £200 | £300 | £300 | £300 | £300 | £400 | £400 | £400 | |
| Total Operating Expenses | £19,774 | £19,644 | £19,744 | £21,065 | £21,256 | £21,266 | £22,617 | £23,567 | £25,984 | £26,833 | £26,900 | £27,148 | |
| Profit Before Interest and Taxes | (£9,674) | (£6,159) | (£3,234) | (£1,920) | (£326) | £1,927 | £3,558 | £4,108 | £3,691 | £4,892 | £5,885 | £6,977 | |
| EBITDA | (£9,674) | (£6,159) | (£3,234) | (£1,920) | (£326) | £1,927 | £3,558 | £4,108 | £3,691 | £4,892 | £5,885 | £6,977 | |
| Interest Expense | £1,142 | £1,129 | £1,116 | £1,103 | £1,090 | £1,078 | £1,065 | £1,052 | £1,039 | £1,026 | £1,013 | £1,000 | |
| Taxes Incurred | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Net Profit | (£10,816) | (£7,288) | (£4,350) | (£3,023) | (£1,416) | £850 | £2,493 | £3,056 | £2,652 | £3,866 | £4,872 | £5,977 | |
| Net Profit/Sales | -59.59% | -29.70% | -14.58% | -8.71% | -3.78% | 2.05% | 5.36% | 6.17% | 4.96% | 6.77% | 8.24% | 9.72% | |
| 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 | £18,150 | £24,535 | £29,835 | £34,695 | £37,430 | £41,470 | £46,500 | £49,500 | £53,500 | £57,100 | £59,160 | £61,500 | |
| Subtotal Cash from Operations | £18,150 | £24,535 | £29,835 | £34,695 | £37,430 | £41,470 | £46,500 | £49,500 | £53,500 | £57,100 | £59,160 | £61,500 | |
| 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 | £18,150 | £24,535 | £29,835 | £34,695 | £37,430 | £41,470 | £46,500 | £49,500 | £53,500 | £57,100 | £59,160 | £61,500 | |
| 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 | £7,324 | £7,674 | £7,674 | £8,608 | £8,934 | £8,984 | £10,110 | £10,610 | £12,774 | £13,398 | £13,454 | £13,494 | |
| Bill Payments | £453 | £13,575 | £13,102 | £13,232 | £15,076 | £30,156 | £33,674 | £36,196 | £37,577 | £40,316 | £41,554 | £41,974 | |
| Subtotal Spent on Operations | £7,777 | £21,249 | £20,776 | £21,840 | £24,010 | £39,140 | £43,784 | £46,806 | £50,351 | £53,714 | £55,008 | £55,468 | |
| 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 | £1,813 | £1,813 | £1,813 | £1,813 | £1,813 | £1,813 | £1,813 | £1,813 | £1,813 | £1,813 | £1,813 | £1,813 | |
| 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 | £9,590 | £23,062 | £22,589 | £23,653 | £25,823 | £40,953 | £45,597 | £48,619 | £52,164 | £55,527 | £56,821 | £57,281 | |
| Net Cash Flow | £8,560 | £1,473 | £7,246 | £11,042 | £11,607 | £517 | £903 | £881 | £1,336 | £1,573 | £2,339 | £4,219 | |
| Cash Balance | £8,560 | £10,033 | £17,279 | £28,322 | £39,929 | £40,446 | £41,349 | £42,230 | £43,566 | £45,139 | £47,478 | £51,697 | |
| 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 | £0 | £8,560 | £10,033 | £17,279 | £28,322 | £39,929 | £40,446 | £41,349 | £42,230 | £43,566 | £45,139 | £47,478 | £51,697 |
| Inventory | £65,000 | £56,950 | £45,900 | £32,575 | £18,025 | £18,150 | £20,103 | £22,358 | £24,008 | £26,208 | £27,913 | £29,013 | £30,113 |
| Other Current Assets | £47,360 | £47,360 | £47,360 | £47,360 | £47,360 | £47,360 | £47,360 | £47,360 | £47,360 | £47,360 | £47,360 | £47,360 | £47,360 |
| Total Current Assets | £112,360 | £112,870 | £103,293 | £97,214 | £93,707 | £105,439 | £107,909 | £111,067 | £113,597 | £117,134 | £120,412 | £123,851 | £129,170 |
| 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 | £112,360 | £112,870 | £103,293 | £97,214 | £93,707 | £105,439 | £107,909 | £111,067 | £113,597 | £117,134 | £120,412 | £123,851 | £129,170 |
| 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 | £13,138 | £12,662 | £12,746 | £14,074 | £29,036 | £32,469 | £34,947 | £36,234 | £38,931 | £40,156 | £40,536 | £41,692 |
| 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 | £13,138 | £12,662 | £12,746 | £14,074 | £29,036 | £32,469 | £34,947 | £36,234 | £38,931 | £40,156 | £40,536 | £41,692 |
| Long-term Liabilities | £163,000 | £161,187 | £159,374 | £157,561 | £155,748 | £153,935 | £152,122 | £150,309 | £148,496 | £146,683 | £144,870 | £143,057 | £141,244 |
| Total Liabilities | £163,000 | £174,325 | £172,036 | £170,307 | £169,822 | £182,971 | £184,591 | £185,256 | £184,730 | £185,614 | £185,026 | £183,593 | £182,936 |
| Paid-in Capital | £70,000 | £70,000 | £70,000 | £70,000 | £70,000 | £70,000 | £70,000 | £70,000 | £70,000 | £70,000 | £70,000 | £70,000 | £70,000 |
| Retained Earnings | (£120,640) | (£120,640) | (£120,640) | (£120,640) | (£120,640) | (£120,640) | (£120,640) | (£120,640) | (£120,640) | (£120,640) | (£120,640) | (£120,640) | (£120,640) |
| Earnings | £0 | (£10,816) | (£18,103) | (£22,453) | (£25,476) | (£26,892) | (£26,042) | (£23,549) | (£20,493) | (£17,841) | (£13,975) | (£9,103) | (£3,126) |
| Total Capital | (£50,640) | (£61,456) | (£68,743) | (£73,093) | (£76,116) | (£77,532) | (£76,682) | (£74,189) | (£71,133) | (£68,481) | (£64,615) | (£59,743) | (£53,766) |
| Total Liabilities and Capital | £112,360 | £112,870 | £103,293 | £97,214 | £93,707 | £105,439 | £107,909 | £111,067 | £113,597 | £117,134 | £120,412 | £123,851 | £129,170 |
| Net Worth | (£50,640) | (£61,456) | (£68,743) | (£73,093) | (£76,116) | (£77,532) | (£76,682) | (£74,189) | (£71,133) | (£68,481) | (£64,615) | (£59,743) | (£53,766) |