Plan Outline

Bakery Business Plan

Jolly's Java and Bakery

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

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Appendix

Sales Forecast
		Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sep	Oct	Nov	Dec
Unit Sales
Espresso Drinks	0%	5,000	7,500	10,000	12,500	12,500	12,500	12,500	12,500	12,500	12,500	12,500	12,500
Pastry Items	0%	2,000	3,000	6,000	8,333	8,333	8,333	8,333	8,333	8,333	8,333	8,333	8,333
Other	0%	0	0	0	0	0	0	0	0	0	0	0	0
Total Unit Sales		7,000	10,500	16,000	20,833	20,833	20,833	20,833	20,833	20,833	20,833	20,833	20,833

Unit Prices		Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sep	Oct	Nov	Dec
Espresso Drinks		£3.00	£3.00	£3.00	£3.00	£3.00	£3.00	£3.00	£3.00	£3.00	£3.00	£3.00	£3.00
Pastry Items		£1.00	£1.00	£1.00	£1.00	£1.00	£1.00	£1.00	£1.00	£1.00	£1.00	£1.00	£1.00
Other		£0.00	£0.00	£0.00	£0.00	£0.00	£0.00	£0.00	£0.00	£0.00	£0.00	£0.00	£0.00

Sales
Espresso Drinks		£15,000	£22,500	£30,000	£37,500	£37,500	£37,500	£37,500	£37,500	£37,500	£37,500	£37,500	£37,500
Pastry Items		£2,000	£3,000	£6,000	£8,333	£8,333	£8,333	£8,333	£8,333	£8,333	£8,333	£8,333	£8,333
Other		£0	£0	£0	£0	£0	£0	£0	£0	£0	£0	£0	£0
Total Sales		£17,000	£25,500	£36,000	£45,833	£45,833	£45,833	£45,833	£45,833	£45,833	£45,833	£45,833	£45,833

Direct Unit Costs		Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sep	Oct	Nov	Dec
Espresso Drinks	0.00%	£0.25	£0.25	£0.25	£0.25	£0.25	£0.25	£0.25	£0.25	£0.25	£0.25	£0.25	£0.25
Pastry Items	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%	£0.00	£0.00	£0.00	£0.00	£0.00	£0.00	£0.00	£0.00	£0.00	£0.00	£0.00	£0.00

Direct Cost of Sales
Espresso Drinks		£1,250	£1,875	£2,500	£3,125	£3,125	£3,125	£3,125	£3,125	£3,125	£3,125	£3,125	£3,125
Pastry Items		£1,000	£1,500	£3,000	£4,167	£4,167	£4,167	£4,167	£4,167	£4,167	£4,167	£4,167	£4,167
Other		£0	£0	£0	£0	£0	£0	£0	£0	£0	£0	£0	£0
Subtotal Direct Cost of Sales		£2,250	£3,375	£5,500	£7,292	£7,292	£7,292	£7,292	£7,292	£7,292	£7,292	£7,292	£7,292

Personnel Plan
		Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sep	Oct	Nov	Dec
Managers	0%	£8,333	£8,333	£8,333	£8,333	£8,333	£8,333	£8,333	£8,333	£8,333	£8,333	£8,333	£8,333
Pastry Bakers	0%	£3,400	£3,400	£3,400	£3,400	£3,400	£3,400	£3,400	£3,400	£3,400	£3,400	£3,400	£3,400
Baristas	0%	£10,000	£10,000	£10,000	£10,000	£10,000	£10,000	£10,000	£10,000	£10,000	£10,000	£10,000	£10,000
Other	0%	£0	£0	£0	£0	£0	£0	£0	£0	£0	£0	£0	£0
Total People		10	10	10	10	10	10	10	10	10	10	10	10

Total Payroll		£21,733	£21,733	£21,733	£21,733	£21,733	£21,733	£21,733	£21,733	£21,733	£21,733	£21,733	£21,733

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	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
		Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sep	Oct	Nov	Dec
Sales		£17,000	£25,500	£36,000	£45,833	£45,833	£45,833	£45,833	£45,833	£45,833	£45,833	£45,833	£45,833
Direct Cost of Sales		£2,250	£3,375	£5,500	£7,292	£7,292	£7,292	£7,292	£7,292	£7,292	£7,292	£7,292	£7,292
Other		£0	£0	£0	£0	£0	£0	£0	£0	£0	£0	£0	£0
Total Cost of Sales		£2,250	£3,375	£5,500	£7,292	£7,292	£7,292	£7,292	£7,292	£7,292	£7,292	£7,292	£7,292

Gross Margin		£14,750	£22,125	£30,500	£38,542	£38,542	£38,542	£38,542	£38,542	£38,542	£38,542	£38,542	£38,542
Gross Margin %		86.76%	86.76%	84.72%	84.09%	84.09%	84.09%	84.09%	84.09%	84.09%	84.09%	84.09%	84.09%


Expenses
Payroll		£21,733	£21,733	£21,733	£21,733	£21,733	£21,733	£21,733	£21,733	£21,733	£21,733	£21,733	£21,733
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	15%	£5,000	£5,000	£5,000	£5,000	£5,000	£5,000	£5,000	£5,000	£5,000	£5,000	£5,000	£5,000
Utilities	5%	£100	£100	£100	£100	£100	£100	£100	£100	£100	£100	£100	£100
Payroll Taxes	15%	£3,260	£3,260	£3,260	£3,260	£3,260	£3,260	£3,260	£3,260	£3,260	£3,260	£3,260	£3,260
Other		£0	£0	£0	£0	£0	£0	£0	£0	£0	£0	£0	£0

Total Operating Expenses		£32,343	£32,343	£32,343	£32,343	£32,343	£32,343	£32,343	£32,343	£32,343	£32,343	£32,343	£32,343

Profit Before Interest and Taxes		(£17,593)	(£10,218)	(£1,843)	£6,198	£6,198	£6,198	£6,198	£6,198	£6,198	£6,198	£6,198	£6,198
EBITDA		(£12,593)	(£5,218)	£3,157	£11,198	£11,198	£11,198	£11,198	£11,198	£11,198	£11,198	£11,198	£11,198
Interest Expense		£833	£833	£833	£833	£833	£833	£833	£833	£833	£833	£833	£833
Taxes Incurred		(£5,528)	(£2,763)	(£669)	£1,341	£1,341	£1,341	£1,341	£1,341	£1,341	£1,341	£1,341	£1,341

Net Profit		(£12,899)	(£8,289)	(£2,007)	£4,024	£4,024	£4,024	£4,024	£4,024	£4,024	£4,024	£4,024	£4,024
Net Profit/Sales		-75.87%	-32.50%	-5.58%	8.78%	8.78%	8.78%	8.78%	8.78%	8.78%	8.78%	8.78%	8.78%

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

Cash from Operations
Cash Sales		£17,000	£25,500	£36,000	£45,833	£45,833	£45,833	£45,833	£45,833	£45,833	£45,833	£45,833	£45,833
Subtotal Cash from Operations		£17,000	£25,500	£36,000	£45,833	£45,833	£45,833	£45,833	£45,833	£45,833	£45,833	£45,833	£45,833

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		£17,000	£25,500	£36,000	£45,833	£45,833	£45,833	£45,833	£45,833	£45,833	£45,833	£45,833	£45,833

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

Expenditures from Operations
Cash Spending		£21,733	£21,733	£21,733	£21,733	£21,733	£21,733	£21,733	£21,733	£21,733	£21,733	£21,733	£21,733
Bill Payments		£1,106	£3,295	£7,196	£11,401	£15,076	£15,076	£15,076	£15,076	£15,076	£15,076	£15,076	£15,076
Subtotal Spent on Operations		£22,839	£25,028	£28,929	£33,134	£36,810	£36,810	£36,810	£36,810	£36,810	£36,810	£36,810	£36,810

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		£22,839	£25,028	£28,929	£33,134	£36,810	£36,810	£36,810	£36,810	£36,810	£36,810	£36,810	£36,810

Net Cash Flow		(£5,839)	£472	£7,071	£12,699	£9,024	£9,024	£9,024	£9,024	£9,024	£9,024	£9,024	£9,024
Cash Balance		£64,161	£64,633	£71,703	£84,403	£93,426	£102,450	£111,474	£120,498	£129,521	£138,545	£147,569	£156,593

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

Current Assets
Cash	£70,000	£64,161	£64,633	£71,703	£84,403	£93,426	£102,450	£111,474	£120,498	£129,521	£138,545	£147,569	£156,593
Other Current Assets	£12,000	£12,000	£12,000	£12,000	£12,000	£12,000	£12,000	£12,000	£12,000	£12,000	£12,000	£12,000	£12,000
Total Current Assets	£82,000	£76,161	£76,633	£83,703	£96,403	£105,426	£114,450	£123,474	£132,498	£141,521	£150,545	£159,569	£168,593

Long-term Assets
Long-term Assets	£65,000	£65,000	£65,000	£65,000	£65,000	£65,000	£65,000	£65,000	£65,000	£65,000	£65,000	£65,000	£65,000
Accumulated Depreciation	£0	£5,000	£10,000	£15,000	£20,000	£25,000	£30,000	£35,000	£40,000	£45,000	£50,000	£55,000	£60,000
Total Long-term Assets	£65,000	£60,000	£55,000	£50,000	£45,000	£40,000	£35,000	£30,000	£25,000	£20,000	£15,000	£10,000	£5,000
Total Assets	£147,000	£136,161	£131,633	£133,703	£141,403	£145,426	£149,450	£153,474	£157,498	£161,521	£165,545	£169,569	£173,593

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

Current Liabilities
Accounts Payable	£1,000	£3,060	£6,820	£10,898	£14,574	£14,574	£14,574	£14,574	£14,574	£14,574	£14,574	£14,574	£14,574
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	£3,060	£6,820	£10,898	£14,574	£14,574	£14,574	£14,574	£14,574	£14,574	£14,574	£14,574	£14,574

Long-term Liabilities	£100,000	£100,000	£100,000	£100,000	£100,000	£100,000	£100,000	£100,000	£100,000	£100,000	£100,000	£100,000	£100,000
Total Liabilities	£101,000	£103,060	£106,820	£110,898	£114,574	£114,574	£114,574	£114,574	£114,574	£114,574	£114,574	£114,574	£114,574

Paid-in Capital	£110,000	£110,000	£110,000	£110,000	£110,000	£110,000	£110,000	£110,000	£110,000	£110,000	£110,000	£110,000	£110,000
Retained Earnings	(£64,000)	(£64,000)	(£64,000)	(£64,000)	(£64,000)	(£64,000)	(£64,000)	(£64,000)	(£64,000)	(£64,000)	(£64,000)	(£64,000)	(£64,000)
Earnings	£0	(£12,899)	(£21,187)