Click here to buy now or call 0845 351 9924
Plan Outline
Retail Property Sub-leasing Business Plan
Galerie de Beaute
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 | |||||||||||||
| Salon Suites | 0% | £5,850 | £6,786 | £7,872 | £9,131 | £10,592 | £12,287 | £14,253 | £16,533 | £17,550 | £17,550 | £17,550 | £17,550 |
| Nail Technician Suites | 0% | £975 | £1,950 | £1,950 | £1,950 | £1,950 | £1,950 | £1,950 | £1,950 | £1,950 | £1,950 | £1,950 | £1,950 |
| Massage Suites | 0% | £0 | £975 | £975 | £975 | £975 | £975 | £975 | £975 | £975 | £975 | £975 | £975 |
| Facial Suites | 0% | £0 | £0 | £0 | £975 | £975 | £975 | £975 | £975 | £975 | £975 | £975 | £975 |
| Barber Suites | 0% | £0 | £975 | £975 | £0 | £1,950 | £1,950 | £1,950 | £1,950 | £1,950 | £1,950 | £1,950 | £1,950 |
| Total Sales | £6,825 | £10,686 | £11,772 | £13,031 | £16,442 | £18,137 | £20,103 | £22,383 | £23,400 | £23,400 | £23,400 | £23,400 | |
| 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 | |
| Salon Suites | £625 | £688 | £750 | £813 | £875 | £938 | £1,000 | £1,063 | £1,125 | £1,125 | £1,125 | £1,125 | |
| Massage Suites | £0 | £63 | £63 | £63 | £63 | £63 | £63 | £63 | £63 | £63 | £63 | £63 | |
| Facial Suites | £0 | £0 | £0 | £63 | £35 | £35 | £63 | £63 | £63 | £63 | £63 | £63 | |
| Barber Suites | £0 | £63 | £63 | £63 | £126 | £126 | £126 | £126 | £126 | £126 | £126 | £126 | |
| Nail Technician Suites | £35 | £126 | £126 | £126 | £126 | £126 | £126 | £126 | £126 | £126 | £126 | £126 | |
| Subtotal Direct Cost of Sales | £660 | £939 | £1,001 | £1,126 | £1,225 | £1,287 | £1,377 | £1,440 | £1,502 | £1,502 | £1,502 | £1,502 | |
| 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 | ||
| Curley Lockes/Manager | 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 |
| Marcela Wave/Manager | 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 |
| Other | 0% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total People | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | |
| Total Payroll | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | |
| 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 | 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 | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | |
| 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 | £6,825 | £10,686 | £11,772 | £13,031 | £16,442 | £18,137 | £20,103 | £22,383 | £23,400 | £23,400 | £23,400 | £23,400 | |
| Direct Cost of Sales | £660 | £939 | £1,001 | £1,126 | £1,225 | £1,287 | £1,377 | £1,440 | £1,502 | £1,502 | £1,502 | £1,502 | |
| Other Costs of Sales | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Cost of Sales | £660 | £939 | £1,001 | £1,126 | £1,225 | £1,287 | £1,377 | £1,440 | £1,502 | £1,502 | £1,502 | £1,502 | |
| Gross Margin | £6,165 | £9,748 | £10,771 | £11,905 | £15,218 | £16,850 | £18,726 | £20,944 | £21,898 | £21,898 | £21,898 | £21,898 | |
| Gross Margin % | 90.33% | 91.22% | 91.50% | 91.36% | 92.55% | 92.90% | 93.15% | 93.57% | 93.58% | 93.58% | 93.58% | 93.58% | |
| Expenses | |||||||||||||
| Payroll | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | |
| Sales and Marketing and Other Expenses | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | |
| Depreciation | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | |
| Rent | £3,993 | £3,993 | £3,993 | £3,993 | £3,993 | £3,993 | £3,993 | £3,993 | £3,993 | £3,993 | £3,993 | £3,993 | |
| Utilities | £1,400 | £1,400 | £1,400 | £1,800 | £2,100 | £2,800 | £2,800 | £3,150 | £3,150 | £3,150 | £3,150 | £3,150 | |
| Insurance | £125 | £125 | £125 | £125 | £125 | £125 | £125 | £125 | £125 | £125 | £125 | £125 | |
| Maintenance Contract | 0% | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 |
| Triple Net Lease Fees | £2/sqft | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 |
| Payroll Taxes | 15% | £675 | £675 | £675 | £675 | £675 | £675 | £675 | £675 | £675 | £675 | £675 | £675 |
| Other | £225 | £225 | £225 | £225 | £225 | £225 | £225 | £225 | £225 | £225 | £225 | £225 | |
| Total Operating Expenses | £12,818 | £12,818 | £12,818 | £13,218 | £13,518 | £14,218 | £14,218 | £14,568 | £14,568 | £14,568 | £14,568 | £14,568 | |
| Profit Before Interest and Taxes | (£6,653) | (£3,071) | (£2,047) | (£1,313) | £1,700 | £2,632 | £4,508 | £6,376 | £7,330 | £7,330 | £7,330 | £7,330 | |
| EBITDA | (£5,853) | (£2,271) | (£1,247) | (£513) | £2,500 | £3,432 | £5,308 | £7,176 | £8,130 | £8,130 | £8,130 | £8,130 | |
| Interest Expense | £578 | £572 | £566 | £560 | £554 | £548 | £543 | £537 | £531 | £525 | £519 | £513 | |
| Taxes Incurred | (£2,169) | (£1,093) | (£784) | (£562) | £344 | £625 | £1,190 | £1,752 | £2,040 | £2,042 | £2,043 | £2,045 | |
| Net Profit | (£5,061) | (£2,550) | (£1,829) | (£1,311) | £802 | £1,459 | £2,776 | £4,087 | £4,759 | £4,764 | £4,768 | £4,772 | |
| Net Profit/Sales | -74.16% | -23.86% | -15.54% | -10.06% | 4.88% | 8.04% | 13.81% | 18.26% | 20.34% | 20.36% | 20.37% | 20.39% | |
| 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 | £6,825 | £10,686 | £11,772 | £13,031 | £16,442 | £18,137 | £20,103 | £22,383 | £23,400 | £23,400 | £23,400 | £23,400 | |
| Subtotal Cash from Operations | £6,825 | £10,686 | £11,772 | £13,031 | £16,442 | £18,137 | £20,103 | £22,383 | £23,400 | £23,400 | £23,400 | £23,400 | |
| 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 | £6,825 | £10,686 | £11,772 | £13,031 | £16,442 | £18,137 | £20,103 | £22,383 | £23,400 | £23,400 | £23,400 | £23,400 | |
| 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 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | |
| Bill Payments | £236 | £7,131 | £8,448 | £8,826 | £9,585 | £10,875 | £11,900 | £12,559 | £13,507 | £13,840 | £13,836 | £13,832 | |
| Subtotal Spent on Operations | £4,236 | £11,131 | £12,448 | £12,826 | £13,585 | £14,875 | £15,900 | £16,559 | £17,507 | £17,840 | £17,836 | £17,832 | |
| 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 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | |
| 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 | £5,236 | £12,131 | £13,448 | £13,826 | £14,585 | £15,875 | £16,900 | £17,559 | £18,507 | £18,840 | £18,836 | £18,832 | |
| Net Cash Flow | £1,589 | (£1,445) | (£1,676) | (£794) | £1,857 | £2,262 | £3,203 | £4,824 | £4,893 | £4,560 | £4,564 | £4,568 | |
| Cash Balance | £41,589 | £40,144 | £38,468 | £37,673 | £39,530 | £41,792 | £44,995 | £49,819 | £54,712 | £59,271 | £63,835 | £68,403 | |
| 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 | £40,000 | £41,589 | £40,144 | £38,468 | £37,673 | £39,530 | £41,792 | £44,995 | £49,819 | £54,712 | £59,271 | £63,835 | £68,403 |
| Other Current 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 |
| Total Current Assets | £42,000 | £43,589 | £42,144 | £40,468 | £39,673 | £41,530 | £43,792 | £46,995 | £51,819 | £56,712 | £61,271 | £65,835 | £70,403 |
| Long-term Assets | |||||||||||||
| Long-term Assets | £44,000 | £44,000 | £44,000 | £44,000 | £44,000 | £44,000 | £44,000 | £44,000 | £44,000 | £44,000 | £44,000 | £44,000 | £44,000 |
| Accumulated Depreciation | £0 | £800 | £1,600 | £2,400 | £3,200 | £4,000 | £4,800 | £5,600 | £6,400 | £7,200 | £8,000 | £8,800 | £9,600 |
| Total Long-term Assets | £44,000 | £43,200 | £42,400 | £41,600 | £40,800 | £40,000 | £39,200 | £38,400 | £37,600 | £36,800 | £36,000 | £35,200 | £34,400 |
| Total Assets | £86,000 | £86,789 | £84,544 | £82,068 | £80,473 | £81,530 | £82,992 | £85,395 | £89,419 | £93,512 | £97,271 | £101,035 | £104,803 |
| 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 | £6,850 | £8,154 | £8,508 | £9,224 | £10,479 | £11,482 | £12,110 | £13,046 | £13,379 | £13,375 | £13,371 | £13,367 |
| 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 | £6,850 | £8,154 | £8,508 | £9,224 | £10,479 | £11,482 | £12,110 | £13,046 | £13,379 | £13,375 | £13,371 | £13,367 |
| Long-term Liabilities | £100,000 | £99,000 | £98,000 | £97,000 | £96,000 | £95,000 | £94,000 | £93,000 | £92,000 | £91,000 | £90,000 | £89,000 | £88,000 |
| Total Liabilities | £100,000 | £105,850 | £106,154 | £105,508 | £105,224 | £105,479 | £105,482 | £105,110 | £105,046 | £104,379 | £103,375 | £102,371 | £101,367 |
| Paid-in Capital | £140,000 | £140,000 | £140,000 | £140,000 | £140,000 | £140,000 | £140,000 | £140,000 | £140,000 | £140,000 | £140,000 | £140,000 | £140,000 |
| Retained Earnings | (£154,000) | (£154,000) | (£154,000) | (£154,000) | (£154,000) | (£154,000) | (£154,000) | (£154,000) | (£154,000) | (£154,000) | (£154,000) | (£154,000) | (£154,000) |
| Earnings | £0 | (£5,061) | (£7,611) | (£9,440) | (£10,751) | (£9,949) | (£8,490) | (£5,714) | (£1,627) | £3,132 | £7,896 | £12,663 | £17,435 |
| Total Capital | (£14,000) | (£19,061) | (£21,611) | (£23,440) | (£24,751) | (£23,949) | (£22,490) | (£19,714) | (£15,627) | (£10,868) | (£6,104) | (£1,337) | £3,435 |
| Total Liabilities and Capital | £86,000 | £86,789 | £84,544 | £82,068 | £80,473 | £81,530 | £82,992 | £85,395 | £89,419 | £93,512 | £97,271 | £101,035 | £104,803 |
| Net Worth | (£14,000) | (£19,061) | (£21,611) | (£23,440) | (£24,751) | (£23,949) | (£22,490) | (£19,714) | (£15,627) | (£10,868) | (£6,104) | (£1,337) | £3,435 |