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Physical Therapy Massage Business Plan

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Sales Forecast
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Sales
Injury Recovery 0% £780 £780 £780 £780 £780 £780 £780 £780 £780 £780 £780 £900
Self-pampering 0% £1,400 £1,250 £1,250 £1,250 £1,400 £1,250 £1,250 £1,250 £1,250 £1,250 £1,250 £1,250
Altenative Care 0% £600 £600 £600 £600 £600 £600 £600 £600 £600 £600 £600 £600
Athletes 0% £500 £500 £600 £750 £750 £750 £750 £750 £750 £600 £500 £500
Total Sales £3,280 £3,130 £3,230 £3,380 £3,530 £3,380 £3,380 £3,380 £3,380 £3,230 £3,130 £3,250
Direct Cost of Sales Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Linens £125 £125 £125 £125 £125 £125 £125 £125 £125 £125 £125 £125
Oils & Lotions £50 £0 £0 £50 £0 £0 £50 £0 £0 £50 £0 £0
Insurance Billing £40 £40 £40 £40 £40 £40 £40 £40 £40 £40 £40 £40
Subtotal Direct Cost of Sales £215 £165 £165 £215 £165 £165 £215 £165 £165 £215 £165 £165
Personnel Plan
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Owner Draw 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
Other 0% £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total People 0 0 0 0 0 0 0 0 0 0 0 0
Total Payroll £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500
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 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%
Long-term Interest Rate 5.65% 5.65% 5.65% 5.65% 5.65% 5.65% 5.65% 5.65% 5.65% 5.65% 5.65% 5.65%
Tax Rate 30.00% 28.00% 28.00% 28.00% 28.00% 28.00% 28.00% 28.00% 28.00% 28.00% 28.00% 28.00%
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 £3,280 £3,130 £3,230 £3,380 £3,530 £3,380 £3,380 £3,380 £3,380 £3,230 £3,130 £3,250
Direct Cost of Sales £215 £165 £165 £215 £165 £165 £215 £165 £165 £215 £165 £165
Other Costs of Sales £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Cost of Sales £215 £165 £165 £215 £165 £165 £215 £165 £165 £215 £165 £165
Gross Margin £3,065 £2,965 £3,065 £3,165 £3,365 £3,215 £3,165 £3,215 £3,215 £3,015 £2,965 £3,085
Gross Margin % 93.45% 94.73% 94.89% 93.64% 95.33% 95.12% 93.64% 95.12% 95.12% 93.34% 94.73% 94.92%
Expenses
Payroll £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500
Sales and Marketing and Other Expenses £0 £50 £50 £50 £50 £50 £50 £50 £50 £50 £50 £50
Depreciation £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £50
Rent (inc Utilities) £200 £200 £200 £200 £200 £200 £200 £200 £200 £200 £200 £200
Insurance £53 £53 £53 £53 £53 £53 £53 £53 £53 £53 £53 £53
Payroll Taxes 20% £27 £8 £20 £33 £58 £39 £33 £39 £39 £14 £8 £17
Other £100 £100 £100 £100 £100 £100 £100 £100 £100 £100 £100 £100
Total Operating Expenses £2,880 £2,911 £2,923 £2,936 £2,961 £2,942 £2,936 £2,942 £2,942 £2,917 £2,911 £2,970
Profit Before Interest and Taxes £185 £54 £142 £229 £404 £273 £229 £273 £273 £98 £54 £115
EBITDA £185 £54 £142 £229 £404 £273 £229 £273 £273 £98 £54 £165
Interest Expense £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Taxes Incurred £56 £15 £40 £64 £113 £76 £64 £76 £76 £27 £15 £32
Net Profit £130 £39 £102 £165 £291 £196 £165 £196 £196 £70 £39 £83
Net Profit/Sales 3.95% 1.25% 3.16% 4.88% 8.24% 5.81% 4.88% 5.81% 5.81% 2.18% 1.25% 2.56%
Pro Forma Cash Flow
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Cash Received
Cash from Operations
Cash Sales £2,854 £2,723 £2,810 £2,941 £3,071 £2,941 £2,941 £2,941 £2,941 £2,810 £2,723 £2,828
Cash from Receivables £250 £264 £426 £407 £421 £440 £458 £439 £439 £439 £439 £419
Subtotal Cash from Operations £3,104 £2,987 £3,236 £3,348 £3,492 £3,381 £3,399 £3,380 £3,380 £3,250 £3,162 £3,247
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 £3,104 £2,987 £3,236 £3,348 £3,492 £3,381 £3,399 £3,380 £3,380 £3,250 £3,162 £3,247
Expenditures Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Expenditures from Operations
Cash Spending £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500
Bill Payments £72 £648 £592 £631 £716 £737 £685 £714 £684 £683 £657 £592
Subtotal Spent on Operations £2,572 £3,148 £3,092 £3,131 £3,216 £3,237 £3,185 £3,214 £3,184 £3,183 £3,157 £3,092
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 £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 £2,572 £3,148 £3,092 £3,131 £3,216 £3,237 £3,185 £3,214 £3,184 £3,183 £3,157 £3,092
Net Cash Flow £532 (£161) £144 £217 £276 £143 £214 £166 £196 £67 £5 £155
Cash Balance £1,532 £1,371 £1,515 £1,732 £2,007 £2,151 £2,365 £2,531 £2,727 £2,794 £2,798 £2,953
Pro Forma Balance Sheet
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Assets Starting Balances
Current Assets
Cash £1,000 £1,532 £1,371 £1,515 £1,732 £2,007 £2,151 £2,365 £2,531 £2,727 £2,794 £2,798 £2,953
Accounts Receivable £500 £676 £819 £813 £845 £884 £883 £864 £864 £864 £845 £813 £816
Other Current Assets £50 £50 £50 £50 £50 £50 £50 £50 £50 £50 £50 £50 £50
Total Current Assets £1,550 £2,258 £2,240 £2,378 £2,627 £2,941 £3,084 £3,279 £3,445 £3,641 £3,688 £3,661 £3,819
Long-term Assets
Long-term Assets £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000
Accumulated Depreciation £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,250
Total Long-term Assets £800 £800 £800 £800 £800 £800 £800 £800 £800 £800 £800 £800 £750
Total Assets £2,350 £3,058 £3,040 £3,178 £3,427 £3,741 £3,884 £4,079 £4,245 £4,441 £4,488 £4,461 £4,569
Liabilities and Capital Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Current Liabilities
Accounts Payable £50 £629 £571 £607 £691 £715 £661 £691 £661 £661 £638 £571 £596
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 £50 £629 £571 £607 £691 £715 £661 £691 £661 £661 £638 £571 £596
Long-term Liabilities £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Liabilities £50 £629 £571 £607 £691 £715 £661 £691 £661 £661 £638 £571 £596
Paid-in Capital £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200
Retained Earnings £1,100 £1,100 £1,100 £1,100 £1,100 £1,100 £1,100 £1,100 £1,100 £1,100 £1,100 £1,100 £1,100
Earnings £0 £130 £169 £271 £436 £726 £923 £1,088 £1,284 £1,480 £1,551 £1,590 £1,673
Total Capital £2,300 £2,430 £2,469 £2,571 £2,736 £3,026 £3,223 £3,388 £3,584 £3,780 £3,851 £3,890 £3,973
Total Liabilities and Capital £2,350 £3,058 £3,040 £3,178 £3,427 £3,741 £3,884 £4,079 £4,245 £4,441 £4,488 £4,461 £4,569
Net Worth £2,300 £2,430 £2,469 £2,571 £2,736 £3,026 £3,223 £3,388 £3,584 £3,780 £3,851 £3,890 £3,973
previous
next
Sales Forecast
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Sales
Injury Recovery 0% £780 £780 £780 £780 £780 £780 £780 £780 £780 £780 £780 £900
Self-pampering 0% £1,400 £1,250 £1,250 £1,250 £1,400 £1,250 £1,250 £1,250 £1,250 £1,250 £1,250 £1,250
Altenative Care 0% £600 £600 £600 £600 £600 £600 £600 £600 £600 £600 £600 £600
Athletes 0% £500 £500 £600 £750 £750 £750 £750 £750 £750 £600 £500 £500
Total Sales £3,280 £3,130 £3,230 £3,380 £3,530 £3,380 £3,380 £3,380 £3,380 £3,230 £3,130 £3,250
Direct Cost of Sales Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Linens £125 £125 £125 £125 £125 £125 £125 £125 £125 £125 £125 £125
Oils & Lotions £50 £0 £0 £50 £0 £0 £50 £0 £0 £50 £0 £0
Insurance Billing £40 £40 £40 £40 £40 £40 £40 £40 £40 £40 £40 £40
Subtotal Direct Cost of Sales £215 £165 £165 £215 £165 £165 £215 £165 £165 £215 £165 £165
Personnel Plan
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Owner Draw 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
Other 0% £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total People 0 0 0 0 0 0 0 0 0 0 0 0
Total Payroll £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500
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 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%
Long-term Interest Rate 5.65% 5.65% 5.65% 5.65% 5.65% 5.65% 5.65% 5.65% 5.65% 5.65% 5.65% 5.65%
Tax Rate 30.00% 28.00% 28.00% 28.00% 28.00% 28.00% 28.00% 28.00% 28.00% 28.00% 28.00% 28.00%
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 £3,280 £3,130 £3,230 £3,380 £3,530 £3,380 £3,380 £3,380 £3,380 £3,230 £3,130 £3,250
Direct Cost of Sales £215 £165 £165 £215 £165 £165 £215 £165 £165 £215 £165 £165
Other Costs of Sales £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Cost of Sales £215 £165 £165 £215 £165 £165 £215 £165 £165 £215 £165 £165
Gross Margin £3,065 £2,965 £3,065 £3,165 £3,365 £3,215 £3,165 £3,215 £3,215 £3,015 £2,965 £3,085
Gross Margin % 93.45% 94.73% 94.89% 93.64% 95.33% 95.12% 93.64% 95.12% 95.12% 93.34% 94.73% 94.92%
Expenses
Payroll £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500
Sales and Marketing and Other Expenses £0 £50 £50 £50 £50 £50 £50 £50 £50 £50 £50 £50
Depreciation £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £50
Rent (inc Utilities) £200 £200 £200 £200 £200 £200 £200 £200 £200 £200 £200 £200
Insurance £53 £53 £53 £53 £53 £53 £53 £53 £53 £53 £53 £53
Payroll Taxes 20% £27 £8 £20 £33 £58 £39 £33 £39 £39 £14 £8 £17
Other £100 £100 £100 £100 £100 £100 £100 £100 £100 £100 £100 £100
Total Operating Expenses £2,880 £2,911 £2,923 £2,936 £2,961 £2,942 £2,936 £2,942 £2,942 £2,917 £2,911 £2,970
Profit Before Interest and Taxes £185 £54 £142 £229 £404 £273 £229 £273 £273 £98 £54 £115
EBITDA £185 £54 £142 £229 £404 £273 £229 £273 £273 £98 £54 £165
Interest Expense £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Taxes Incurred £56 £15 £40 £64 £113 £76 £64 £76 £76 £27 £15 £32
Net Profit £130 £39 £102 £165 £291 £196 £165 £196 £196 £70 £39 £83
Net Profit/Sales 3.95% 1.25% 3.16% 4.88% 8.24% 5.81% 4.88% 5.81% 5.81% 2.18% 1.25% 2.56%
Pro Forma Cash Flow
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Cash Received
Cash from Operations
Cash Sales £2,854 £2,723 £2,810 £2,941 £3,071 £2,941 £2,941 £2,941 £2,941 £2,810 £2,723 £2,828
Cash from Receivables £250 £264 £426 £407 £421 £440 £458 £439 £439 £439 £439 £419
Subtotal Cash from Operations £3,104 £2,987 £3,236 £3,348 £3,492 £3,381 £3,399 £3,380 £3,380 £3,250 £3,162 £3,247
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 £3,104 £2,987 £3,236 £3,348 £3,492 £3,381 £3,399 £3,380 £3,380 £3,250 £3,162 £3,247
Expenditures Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Expenditures from Operations
Cash Spending £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500 £2,500
Bill Payments £72 £648 £592 £631 £716 £737 £685 £714 £684 £683 £657 £592
Subtotal Spent on Operations £2,572 £3,148 £3,092 £3,131 £3,216 £3,237 £3,185 £3,214 £3,184 £3,183 £3,157 £3,092
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 £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 £2,572 £3,148 £3,092 £3,131 £3,216 £3,237 £3,185 £3,214 £3,184 £3,183 £3,157 £3,092
Net Cash Flow £532 (£161) £144 £217 £276 £143 £214 £166 £196 £67 £5 £155
Cash Balance £1,532 £1,371 £1,515 £1,732 £2,007 £2,151 £2,365 £2,531 £2,727 £2,794 £2,798 £2,953
Pro Forma Balance Sheet
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Assets Starting Balances
Current Assets
Cash £1,000 £1,532 £1,371 £1,515 £1,732 £2,007 £2,151 £2,365 £2,531 £2,727 £2,794 £2,798 £2,953
Accounts Receivable £500 £676 £819 £813 £845 £884 £883 £864 £864 £864 £845 £813 £816
Other Current Assets £50 £50 £50 £50 £50 £50 £50 £50 £50 £50 £50 £50 £50
Total Current Assets £1,550 £2,258 £2,240 £2,378 £2,627 £2,941 £3,084 £3,279 £3,445 £3,641 £3,688 £3,661 £3,819
Long-term Assets
Long-term Assets £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000 £2,000
Accumulated Depreciation £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,250
Total Long-term Assets £800 £800 £800 £800 £800 £800 £800 £800 £800 £800 £800 £800 £750
Total Assets £2,350 £3,058 £3,040 £3,178 £3,427 £3,741 £3,884 £4,079 £4,245 £4,441 £4,488 £4,461 £4,569
Liabilities and Capital Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Current Liabilities
Accounts Payable £50 £629 £571 £607 £691 £715 £661 £691 £661 £661 £638 £571 £596
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 £50 £629 £571 £607 £691 £715 £661 £691 £661 £661 £638 £571 £596
Long-term Liabilities £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Liabilities £50 £629 £571 £607 £691 £715 £661 £691 £661 £661 £638 £571 £596
Paid-in Capital £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200 £1,200
Retained Earnings £1,100 £1,100 £1,100 £1,100 £1,100 £1,100 £1,100 £1,100 £1,100 £1,100 £1,100 £1,100 £1,100
Earnings £0 £130 £169 £271 £436 £726 £923 £1,088 £1,284 £1,480 £1,551 £1,590 £1,673
Total Capital £2,300 £2,430 £2,469 £2,571 £2,736 £3,026 £3,223 £3,388 £3,584 £3,780 £3,851 £3,890 £3,973
Total Liabilities and Capital £2,350 £3,058 £3,040 £3,178 £3,427 £3,741 £3,884 £4,079 £4,245 £4,441 £4,488 £4,461 £4,569
Net Worth £2,300 £2,430 £2,469 £2,571 £2,736 £3,026 £3,223 £3,388 £3,584 £3,780 £3,851 £3,890 £3,973