Plan Outline

Lawn and Garden Services Business Plan

Fescue & Sons Yard Care

This sample business plan can be edited directly in Business Plan Pro software.

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Appendix

Sales Forecast
		Jul	Aug	Sep	Oct	Nov	Dec	Jan	Feb	Mar	Apr	May	Jun
Sales
Yard work/landscaping	0%	£3,000	£3,254	£4,000	£1,500	£0	£0	£0	£0	£2,000	£6,000	£7,200	£8,000
Winter maintenance	0%	£0	£0	£0	£0	£1,500	£2,000	£1,500	£500	£0	£0	£0	£0
Garden Prep/Cleanup	0%	£0	£0	£0	£2,000	£1,000	£0	£500	£1,000	£2,500	£0	£0	£0
Tree Stump Removal	0%	£0	£250	£0	£250	£0	£250	£0	£250	£0	£250	£0	£500
Total Sales		£3,000	£3,504	£4,000	£3,750	£2,500	£2,250	£2,000	£1,750	£4,500	£6,250	£7,200	£8,500

Direct Cost of Sales		Jul	Aug	Sep	Oct	Nov	Dec	Jan	Feb	Mar	Apr	May	Jun
Yards/Winter Maint/Gardens	7%	£210	£228	£280	£245	£175	£140	£140	£105	£315	£420	£504	£560
Other	40%	£0	£100	£0	£100	£0	£100	£0	£100	£0	£100	£0	£200
Subtotal Direct Cost of Sales		£210	£328	£280	£345	£175	£240	£140	£205	£315	£520	£504	£760

Personnel Plan
		Jul	Aug	Sep	Oct	Nov	Dec	Jan	Feb	Mar	Apr	May	Jun
Red	0%	£2,000	£2,500	£2,500	£2,500	£2,500	£2,500	£2,500	£2,500	£2,500	£2,500	£2,500	£2,500
Rye	0%	£300	£500	£0	£0	£0	£0	£0	£0	£0	£0	£0	£500
Landscaper	0%	£0	£0	£0	£0	£0	£0	£0	£0	£0	£0	£1,500	£1,200
Total People		2	2	1	1	1	1	1	1	1	1	2	3

Total Payroll		£2,300	£3,000	£2,500	£2,500	£2,500	£2,500	£2,500	£2,500	£2,500	£2,500	£4,000	£4,200

Pro Forma Profit and Loss
		Jul	Aug	Sep	Oct	Nov	Dec	Jan	Feb	Mar	Apr	May	Jun
Sales		£3,000	£3,504	£4,000	£3,750	£2,500	£2,250	£2,000	£1,750	£4,500	£6,250	£7,200	£8,500
Direct Cost of Sales		£210	£328	£280	£345	£175	£240	£140	£205	£315	£520	£504	£760
Other		£0	£0	£0	£0	£0	£0	£0	£0	£0	£0	£0	£0
Total Cost of Sales		£210	£328	£280	£345	£175	£240	£140	£205	£315	£520	£504	£760

Gross Margin		£2,790	£3,176	£3,720	£3,405	£2,325	£2,010	£1,860	£1,545	£4,185	£5,730	£6,696	£7,740
Gross Margin %		93.00%	90.65%	93.00%	90.80%	93.00%	89.33%	93.00%	88.29%	93.00%	91.68%	93.00%	91.06%


Expenses
Payroll		£2,300	£3,000	£2,500	£2,500	£2,500	£2,500	£2,500	£2,500	£2,500	£2,500	£4,000	£4,200
Marketing/Promotion		£25	£0	£0	£25	£0	£0	£25	£0	£25	£0	£25	£0
Depreciation		£96	£96	£96	£96	£96	£96	£96	£96	£96	£96	£96	£96
Insurance		£100	£100	£100	£100	£100	£100	£100	£100	£100	£100	£100	£100
Licenses + bonded fees		£100	£100	£100	£100	£100	£100	£100	£100	£100	£100	£100	£100
Payroll Taxes	15%	£0	£0	£0	£0	£0	£0	£0	£0	£0	£0	£0	£0
Other		£0	£0	£0	£0	£0	£0	£0	£0	£0	£0	£0	£0

Total Operating Expenses		£2,621	£3,296	£2,796	£2,821	£2,796	£2,796	£2,821	£2,796	£2,821	£2,796	£4,321	£4,496

Profit Before Interest and Taxes		£169	(£120)	£924	£584	(£471)	(£786)	(£961)	(£1,251)	£1,364	£2,934	£2,375	£3,244
EBITDA		£265	(£24)	£1,020	£680	(£375)	(£690)	(£865)	(£1,155)	£1,460	£3,030	£2,471	£3,340
Interest Expense		£91	£90	£89	£89	£88	£87	£86	£86	£85	£84	£83	£82
Taxes Incurred		£23	(£63)	£250	£149	(£168)	(£262)	(£314)	(£401)	£384	£855	£688	£948

Net Profit		£55	(£147)	£584	£347	(£391)	(£611)	(£733)	(£936)	£895	£1,995	£1,604	£2,213
Net Profit/Sales		1.82%	-4.19%	14.61%	9.25%	-15.65%	-27.16%	-36.66%	-53.46%	19.90%	31.92%	22.28%	26.04%

Pro Forma Cash Flow
		Jul	Aug	Sep	Oct	Nov	Dec	Jan	Feb	Mar	Apr	May	Jun
Cash Received

Cash from Operations
Cash Sales		£3,000	£3,504	£4,000	£3,750	£2,500	£2,250	£2,000	£1,750	£4,500	£6,250	£7,200	£8,500
Subtotal Cash from Operations		£3,000	£3,504	£4,000	£3,750	£2,500	£2,250	£2,000	£1,750	£4,500	£6,250	£7,200	£8,500

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		£3,000	£3,504	£4,000	£3,750	£2,500	£2,250	£2,000	£1,750	£4,500	£6,250	£7,200	£8,500

Expenditures		Jul	Aug	Sep	Oct	Nov	Dec	Jan	Feb	Mar	Apr	May	Jun

Expenditures from Operations
Cash Spending		£2,300	£3,000	£2,500	£2,500	£2,500	£2,500	£2,500	£2,500	£2,500	£2,500	£4,000	£4,200
Bill Payments		£18	£550	£564	£819	£790	£294	£261	£136	£120	£1,030	£1,654	£1,516
Subtotal Spent on Operations		£2,318	£3,550	£3,064	£3,319	£3,290	£2,794	£2,761	£2,636	£2,620	£3,530	£5,654	£5,716

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		£92	£92	£92	£92	£92	£92	£92	£92	£92	£92	£92	£92
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		£2,410	£3,642	£3,156	£3,411	£3,382	£2,886	£2,853	£2,728	£2,712	£3,622	£5,746	£5,808

Net Cash Flow		£590	(£138)	£844	£339	(£882)	(£636)	(£853)	(£978)	£1,788	£2,628	£1,454	£2,692
Cash Balance		£6,790	£6,652	£7,496	£7,835	£6,953	£6,317	£5,464	£4,486	£6,274	£8,902	£10,356	£13,048

Pro Forma Balance Sheet
		Jul	Aug	Sep	Oct	Nov	Dec	Jan	Feb	Mar	Apr	May	Jun
Assets	Starting Balances

Current Assets
Cash	£6,200	£6,790	£6,652	£7,496	£7,835	£6,953	£6,317	£5,464	£4,486	£6,274	£8,902	£10,356	£13,048
Other Current Assets	£2,500	£2,500	£2,500	£2,500	£2,500	£2,500	£2,500	£2,500	£2,500	£2,500	£2,500	£2,500	£2,500
Total Current Assets	£8,700	£9,290	£9,152	£9,996	£10,335	£9,453	£8,817	£7,964	£6,986	£8,774	£11,402	£12,856	£15,548

Long-term Assets
Long-term Assets	£3,500	£3,500	£3,500	£3,500	£3,500	£3,500	£3,500	£3,500	£3,500	£3,500	£3,500	£3,500	£3,500
Accumulated Depreciation	£0	£96	£192	£288	£384	£480	£576	£672	£768	£864	£960	£1,056	£1,152
Total Long-term Assets	£3,500	£3,404	£3,308	£3,212	£3,116	£3,020	£2,924	£2,828	£2,732	£2,636	£2,540	£2,444	£2,348
Total Assets	£12,200	£12,694	£12,460	£13,208	£13,451	£12,473	£11,741	£10,792	£9,718	£11,410	£13,942	£15,300	£17,896

Liabilities and Capital		Jul	Aug	Sep	Oct	Nov	Dec	Jan	Feb	Mar	Apr	May	Jun

Current Liabilities
Accounts Payable	£0	£531	£536	£792	£780	£285	£256	£133	£87	£975	£1,604	£1,450	£1,925
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	£531	£536	£792	£780	£285	£256	£133	£87	£975	£1,604	£1,450	£1,925

Long-term Liabilities	£11,000	£10,908	£10,816	£10,724	£10,632	£10,540	£10,448	£10,356	£10,264	£10,172	£10,080	£9,988	£9,896
Total Liabilities	£11,000	£11,439	£11,352	£11,516	£11,412	£10,825	£10,704	£10,489	£10,351	£11,147	£11,684	£11,438	£11,821

Paid-in Capital	£5,000	£5,000	£5,000	£5,000	£5,000	£5,000	£5,000	£5,000	£5,000	£5,000	£5,000	£5,000	£5,000
Retained Earnings	(£3,800)	(£3,800)	(£3,800)	(£3,800)	(£3,800)	(£3,800)	(£3,800)	(£3,800)	(£3,800)	(£3,800)	(£3,800)	(£3,800)	(£3,800)
Earnings	£0	£55	(£92)	£492	£839	£448	(£164)	(£897)	(£1,832)	(£937)	£1,058	£2,662	£4,876
Total Capital	£1,200	£1,255	£1,108	£1,692	£2,039	£1,648	£1,036	£303	(£632)	£263	£2,258	£3,862	£6,076
Total Liabilities and Capital	£12,200	£12,694	£12,460	£13,208	£13,451	£12,473	£11,741	£10,792	£9,718	£11,410	£13,942	£15,300	£17,896

Net Worth	£1,200	£1,255	£1,108	£1,692	£2,039	£1,648	£1,036	£303	(£632)	£263	£2,258	£3,862	£6,076