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Plan Outline
Software Publisher Business Plan
Supple Software
This sample business plan can be edited directly in Business Plan Pro software.
Appendix
| Sales Forecast | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Unit Sales | |||||||||||||
| Product X | 0% | 500 | 1,600 | 1,100 | 900 | 2,500 | 1,800 | 1,500 | 900 | 1,100 | 1,400 | 1,300 | 500 |
| Product Y | 0% | 325 | 365 | 325 | 295 | 315 | 285 | 285 | 235 | 145 | 145 | 145 | 111 |
| Product Z | 0% | 110 | 110 | 110 | 110 | 110 | 110 | 110 | 110 | 110 | 110 | 110 | 110 |
| Old Version Returns | 0% | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -450 | -300 | -150 | 0 | 0 |
| OEM & Customization | 0% | 3 | 0 | 0 | 0 | 0 | 3 | 0 | 0 | 0 | 3 | 0 | 0 |
| Other | 0% | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 |
| Total Unit Sales | 939 | 2,076 | 1,536 | 1,306 | 2,926 | 2,199 | 1,896 | 796 | 1,056 | 1,509 | 1,556 | 722 | |
| Unit Prices | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Product X | £35.00 | £35.00 | £35.00 | £35.00 | £35.00 | £35.00 | £35.00 | £35.00 | £35.00 | £35.00 | £35.00 | £35.00 | |
| Product Y | £45.00 | £45.00 | £45.00 | £45.00 | £45.00 | £45.00 | £45.00 | £45.00 | £45.00 | £45.00 | £45.00 | £45.00 | |
| Product Z | £325.00 | £325.00 | £325.00 | £325.00 | £325.00 | £325.00 | £325.00 | £325.00 | £325.00 | £325.00 | £325.00 | £325.00 | |
| Old Version Returns | £95.00 | £95.00 | £95.00 | £95.00 | £95.00 | £95.00 | £95.00 | £95.00 | £95.00 | £95.00 | £95.00 | £95.00 | |
| OEM & Customization | £1,000.00 | £1,000.00 | £1,000.00 | £1,000.00 | £1,000.00 | £1,000.00 | £1,000.00 | £1,000.00 | £1,000.00 | £1,000.00 | £1,000.00 | £1,000.00 | |
| Other | £1,500.00 | £1,500.00 | £1,500.00 | £1,500.00 | £1,500.00 | £1,500.00 | £1,500.00 | £1,500.00 | £1,500.00 | £1,500.00 | £1,500.00 | £1,500.00 | |
| Sales | |||||||||||||
| Product X | £17,500 | £56,000 | £38,500 | £31,500 | £87,500 | £63,000 | £52,500 | £31,500 | £38,500 | £49,000 | £45,500 | £17,500 | |
| Product Y | £14,625 | £16,425 | £14,625 | £13,275 | £14,175 | £12,825 | £12,825 | £10,575 | £6,525 | £6,525 | £6,525 | £4,995 | |
| Product Z | £35,750 | £35,750 | £35,750 | £35,750 | £35,750 | £35,750 | £35,750 | £35,750 | £35,750 | £35,750 | £35,750 | £35,750 | |
| Old Version Returns | £0 | £0 | £0 | £0 | £0 | £0 | £0 | (£42,750) | (£28,500) | (£14,250) | £0 | £0 | |
| OEM & Customization | £3,000 | £0 | £0 | £0 | £0 | £3,000 | £0 | £0 | £0 | £3,000 | £0 | £0 | |
| Other | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | |
| Total Sales | £72,375 | £109,675 | £90,375 | £82,025 | £138,925 | £116,075 | £102,575 | £36,575 | £53,775 | £81,525 | £89,275 | £59,745 | |
| Direct Unit Costs | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Product X | 0.00% | £7.82 | £7.82 | £7.82 | £7.82 | £7.82 | £7.82 | £7.82 | £7.82 | £7.82 | £7.82 | £7.82 | £7.82 |
| Product Y | 0.00% | £8.39 | £8.39 | £8.39 | £8.39 | £8.39 | £8.39 | £8.39 | £8.39 | £8.39 | £8.39 | £8.39 | £8.39 |
| Product Z | 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 |
| Old Version Returns | 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 |
| OEM & Customization | 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 |
| 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 | |||||||||||||
| Product X | £3,910 | £12,512 | £8,602 | £7,038 | £19,550 | £14,076 | £11,730 | £7,038 | £8,602 | £10,948 | £10,166 | £3,910 | |
| Product Y | £2,727 | £3,062 | £2,727 | £2,475 | £2,643 | £2,391 | £2,391 | £1,972 | £1,217 | £1,217 | £1,217 | £931 | |
| Product Z | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Old Version Returns | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| OEM & Customization | £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 | |
| Subtotal Direct Cost of Sales | £6,637 | £15,574 | £11,329 | £9,513 | £22,193 | £16,467 | £14,121 | £9,010 | £9,819 | £12,165 | £11,383 | £4,841 | |
| Personnel Plan | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Production Personnel | |||||||||||||
| Technical Support Manager | £2,775 | £2,775 | £2,775 | £2,775 | £2,775 | £2,775 | £2,775 | £2,775 | £2,775 | £2,775 | £2,775 | £2,775 | |
| Technical Support Staff | £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 | |
| Subtotal | £2,775 | £2,775 | £2,775 | £2,775 | £2,775 | £2,775 | £2,775 | £2,775 | £2,775 | £2,775 | £2,775 | £2,775 | |
| Sales and Marketing Personnel | |||||||||||||
| Marketing Manager | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | |
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Subtotal | £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 and Administrative Personnel | |||||||||||||
| President | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | |
| Office Manager | £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 | |
| Subtotal | £7,500 | £7,500 | £7,500 | £7,500 | £7,500 | £7,500 | £7,500 | £7,500 | £7,500 | £7,500 | £7,500 | £7,500 | |
| Other Personnel | |||||||||||||
| Development | £2,525 | £2,525 | £2,525 | £2,525 | £2,525 | £2,525 | £2,525 | £2,525 | £2,525 | £2,525 | £2,525 | £2,525 | |
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Subtotal | £2,525 | £2,525 | £2,525 | £2,525 | £2,525 | £2,525 | £2,525 | £2,525 | £2,525 | £2,525 | £2,525 | £2,525 | |
| Total People | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | |
| Total Payroll | £16,800 | £16,800 | £16,800 | £16,800 | £16,800 | £16,800 | £16,800 | £16,800 | £16,800 | £16,800 | £16,800 | £16,800 | |
| Pro Forma Profit and Loss | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Sales | £72,375 | £109,675 | £90,375 | £82,025 | £138,925 | £116,075 | £102,575 | £36,575 | £53,775 | £81,525 | £89,275 | £59,745 | |
| Direct Cost of Sales | £6,637 | £15,574 | £11,329 | £9,513 | £22,193 | £16,467 | £14,121 | £9,010 | £9,819 | £12,165 | £11,383 | £4,841 | |
| Production Payroll | £2,775 | £2,775 | £2,775 | £2,775 | £2,775 | £2,775 | £2,775 | £2,775 | £2,775 | £2,775 | £2,775 | £2,775 | |
| Freight | £1,201 | £2,056 | £1,651 | £1,479 | £2,694 | £2,146 | £1,921 | £1,434 | £1,516 | £1,741 | £1,666 | £1,041 | |
| Royalties | 10% | £7,238 | £10,968 | £9,038 | £8,203 | £13,893 | £11,608 | £10,258 | £3,658 | £5,378 | £8,153 | £8,928 | £5,975 |
| Total Cost of Sales | £17,851 | £31,373 | £24,793 | £21,970 | £41,555 | £32,996 | £29,075 | £16,877 | £19,488 | £24,834 | £24,752 | £14,632 | |
| Gross Margin | £54,524 | £78,302 | £65,582 | £60,055 | £97,370 | £83,079 | £73,500 | £19,698 | £34,287 | £56,691 | £64,523 | £45,113 | |
| Gross Margin % | 75.34% | 71.39% | 72.57% | 73.22% | 70.09% | 71.57% | 71.65% | 53.86% | 63.76% | 69.54% | 72.27% | 75.51% | |
| Operating Expenses | |||||||||||||
| Sales and Marketing Expenses | |||||||||||||
| Sales and Marketing 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 | |
| Advertising/Promotion | £10,000 | £20,000 | £20,000 | £20,000 | £30,000 | £20,000 | £20,000 | £10,000 | £10,000 | £20,000 | £20,000 | £10,000 | |
| Sales Commissions | 6% | £4,343 | £6,581 | £5,423 | £4,922 | £8,336 | £6,965 | £6,155 | £2,195 | £3,227 | £4,892 | £5,357 | £3,585 |
| Graphics and Collaterals | £1,000 | £1,000 | £30,000 | £2,000 | £0 | £0 | £0 | £500 | £0 | £0 | £500 | £0 | |
| Printing | £2,200 | £500 | £500 | £18,000 | £5,000 | £0 | £0 | £500 | £500 | £500 | £500 | £500 | |
| Public Relations | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | £1,200 | |
| Research | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £2,000 | |
| Tollfree Telephone | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | |
| Trade Shows and Events | £2,000 | £0 | £0 | £0 | £2,000 | £0 | £0 | £0 | £0 | £2,000 | £0 | £0 | |
| Meals | £650 | £250 | £250 | £250 | £750 | £450 | £250 | £250 | £250 | £250 | £450 | £250 | |
| Travel | £2,000 | £400 | £400 | £400 | £2,000 | £1,000 | £500 | £500 | £1,700 | £1,700 | £500 | £1,700 | |
| Other Sales and Marketing Expenses | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | |
| Total Sales and Marketing Expenses | £28,893 | £35,431 | £63,273 | £52,272 | £54,786 | £35,115 | £33,605 | £20,645 | £22,377 | £36,042 | £34,007 | £24,735 | |
| Sales and Marketing % | 39.92% | 32.31% | 70.01% | 63.73% | 39.44% | 30.25% | 32.76% | 56.45% | 41.61% | 44.21% | 38.09% | 41.40% | |
| General and Administrative Expenses | |||||||||||||
| General and Administrative Payroll | £7,500 | £7,500 | £7,500 | £7,500 | £7,500 | £7,500 | £7,500 | £7,500 | £7,500 | £7,500 | £7,500 | £7,500 | |
| Marketing/Promotion | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Depreciation | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £1,000 | |
| Online Services | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | |
| Contributions | £25 | £25 | £25 | £25 | £25 | £25 | £25 | £25 | £25 | £25 | £25 | £25 | |
| Dues and Subscriptions | £50 | £50 | £50 | £50 | £50 | £50 | £50 | £50 | £50 | £50 | £50 | £50 | |
| Maintenance and Repairs | £150 | £150 | £150 | £150 | £150 | £150 | £150 | £150 | £150 | £150 | £150 | £150 | |
| Office Supplies | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | |
| Postage | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | |
| Professional Fees | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | |
| Telephone | £750 | £750 | £750 | £750 | £750 | £750 | £750 | £750 | £750 | £750 | £750 | £750 | |
| Rent | £900 | £900 | £900 | £900 | £900 | £900 | £900 | £900 | £900 | £900 | £900 | £900 | |
| Utilities | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | |
| Insurance | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | |
| Payroll Taxes | 10% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Other General and Administrative Expenses | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total General and Administrative Expenses | £11,225 | £11,225 | £11,225 | £11,225 | £11,225 | £11,225 | £11,225 | £11,225 | £11,225 | £11,225 | £11,225 | £12,225 | |
| General and Administrative % | 15.51% | 10.23% | 12.42% | 13.68% | 8.08% | 9.67% | 10.94% | 30.69% | 20.87% | 13.77% | 12.57% | 20.46% | |
| Other Expenses: | |||||||||||||
| Other Payroll | £2,525 | £2,525 | £2,525 | £2,525 | £2,525 | £2,525 | £2,525 | £2,525 | £2,525 | £2,525 | £2,525 | £2,525 | |
| Consultants | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Product Development | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | |
| Total Other Expenses | £2,625 | £2,625 | £2,625 | £2,625 | £2,625 | £2,625 | £2,625 | £2,625 | £2,625 | £2,625 | £2,625 | £2,625 | |
| Other % | 3.63% | 2.39% | 2.90% | 3.20% | 1.89% | 2.26% | 2.56% | 7.18% | 4.88% | 3.22% | 2.94% | 4.39% | |
| Total Operating Expenses | £42,743 | £49,281 | £77,123 | £66,122 | £68,636 | £48,965 | £47,455 | £34,495 | £36,227 | £49,892 | £47,857 | £39,585 | |
| Profit Before Interest and Taxes | £11,781 | £29,021 | (£11,541) | (£6,067) | £28,734 | £34,114 | £26,045 | (£14,797) | (£1,940) | £6,799 | £16,666 | £5,528 | |
| EBITDA | £11,781 | £29,021 | (£11,541) | (£6,067) | £28,734 | £34,114 | £26,045 | (£14,797) | (£1,940) | £6,799 | £16,666 | £6,528 | |
| Interest Expense | £186 | £186 | £186 | £186 | £186 | £353 | £353 | £19 | £19 | £19 | £19 | £19 | |
| Taxes Incurred | £3,479 | £8,650 | (£3,518) | (£1,876) | £8,564 | £10,128 | £7,708 | (£4,445) | (£588) | £2,034 | £4,994 | £1,652 | |
| Net Profit | £8,117 | £20,184 | (£8,209) | (£4,377) | £19,984 | £23,633 | £17,984 | (£10,371) | (£1,371) | £4,746 | £11,653 | £3,856 | |
| Net Profit/Sales | 11.21% | 18.40% | -9.08% | -5.34% | 14.38% | 20.36% | 17.53% | -28.36% | -2.55% | 5.82% | 13.05% | 6.45% | |
| Pro Forma Cash Flow | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Cash Received | |||||||||||||
| Cash from Operations | |||||||||||||
| Cash Sales | £28,950 | £43,870 | £36,150 | £32,810 | £55,570 | £46,430 | £41,030 | £14,630 | £21,510 | £32,610 | £35,710 | £23,898 | |
| Cash from Receivables | £62,028 | £63,476 | £44,171 | £65,419 | £54,058 | £50,353 | £82,898 | £69,375 | £60,225 | £22,289 | £32,820 | £49,070 | |
| Subtotal Cash from Operations | £90,978 | £107,346 | £80,321 | £98,229 | £109,628 | £96,783 | £123,928 | £84,005 | £81,735 | £54,899 | £68,530 | £72,968 | |
| 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 | £20,000 | £0 | £0 | £0 | £0 | £0 | £0 | |
| New Other Liabilities (interest-free) | £2,132 | £6,313 | £0 | £0 | £6,146 | £0 | £5,546 | £0 | £0 | £866 | £3,327 | £636 | |
| 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 | £93,110 | £113,659 | £80,321 | £98,229 | £115,774 | £116,783 | £129,474 | £84,005 | £81,735 | £55,765 | £71,857 | £73,604 | |
| Expenditures | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Expenditures from Operations | |||||||||||||
| Cash Spending | £16,800 | £16,800 | £16,800 | £16,800 | £16,800 | £16,800 | £16,800 | £16,800 | £16,800 | £16,800 | £16,800 | £16,800 | |
| Bill Payments | £37,918 | £41,722 | £68,146 | £76,797 | £69,221 | £114,531 | £69,206 | £63,854 | £25,014 | £40,014 | £62,473 | £59,071 | |
| Subtotal Spent on Operations | £54,718 | £58,522 | £84,946 | £93,597 | £86,021 | £131,331 | £86,006 | £80,654 | £41,814 | £56,814 | £79,273 | £75,871 | |
| 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 | £40,000 | £0 | £0 | £0 | £0 | |
| Other Liabilities Principal Repayment | £0 | £0 | £20,000 | £0 | £0 | £0 | £0 | £4,453 | £10,000 | £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 | £54,718 | £58,522 | £104,946 | £93,597 | £86,021 | £131,331 | £86,006 | £125,107 | £51,814 | £56,814 | £79,273 | £75,871 | |
| Net Cash Flow | £38,392 | £55,136 | (£24,625) | £4,632 | £29,753 | (£14,548) | £43,468 | (£41,102) | £29,921 | (£1,049) | (£7,416) | (£2,267) | |
| Cash Balance | £39,017 | £94,154 | £69,529 | £74,161 | £103,914 | £89,366 | £132,834 | £91,732 | £121,653 | £120,605 | £113,189 | £110,921 | |
| Pro Forma Balance Sheet | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Assets | Starting Balances | ||||||||||||
| Current Assets | |||||||||||||
| Cash | £625 | £39,017 | £94,154 | £69,529 | £74,161 | £103,914 | £89,366 | £132,834 | £91,732 | £121,653 | £120,605 | £113,189 | £110,921 |
| Accounts Receivable | £124,056 | £105,453 | £107,783 | £117,837 | £101,633 | £130,930 | £150,222 | £128,869 | £81,439 | £53,479 | £80,105 | £100,850 | £87,627 |
| Inventory | £28,623 | £21,986 | £17,132 | £12,462 | £10,464 | £24,412 | £18,114 | £15,533 | £9,911 | £10,800 | £13,381 | £12,521 | £7,680 |
| Other Current Assets | £431 | £431 | £431 | £431 | £431 | £431 | £431 | £431 | £431 | £431 | £431 | £431 | £431 |
| Total Current Assets | £153,735 | £166,888 | £219,499 | £200,258 | £186,689 | £259,687 | £258,133 | £277,667 | £183,512 | £186,363 | £214,521 | £226,990 | £206,658 |
| Long-term Assets | |||||||||||||
| Long-term Assets | £35,577 | £35,577 | £35,577 | £35,577 | £35,577 | £35,577 | £35,577 | £35,577 | £35,577 | £35,577 | £35,577 | £35,577 | £35,577 |
| Accumulated Depreciation | £24,247 | £24,247 | £24,247 | £24,247 | £24,247 | £24,247 | £24,247 | £24,247 | £24,247 | £24,247 | £24,247 | £24,247 | £25,247 |
| Total Long-term Assets | £11,330 | £11,330 | £11,330 | £11,330 | £11,330 | £11,330 | £11,330 | £11,330 | £11,330 | £11,330 | £11,330 | £11,330 | £10,330 |
| Total Assets | £165,065 | £178,218 | £230,829 | £211,588 | £198,019 | £271,017 | £269,463 | £288,997 | £194,842 | £197,693 | £225,851 | £238,320 | £216,988 |
| Liabilities and Capital | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Current Liabilities | |||||||||||||
| Accounts Payable | £36,557 | £39,461 | £65,575 | £74,543 | £65,351 | £112,220 | £67,033 | £63,036 | £23,706 | £37,928 | £60,474 | £57,963 | £32,140 |
| Current Borrowing | £22,336 | £22,336 | £22,336 | £22,336 | £22,336 | £22,336 | £42,336 | £42,336 | £2,336 | £2,336 | £2,336 | £2,336 | £2,336 |
| Other Current Liabilities | £25,526 | £27,658 | £33,971 | £13,971 | £13,971 | £20,117 | £20,117 | £25,663 | £21,210 | £11,210 | £12,076 | £15,403 | £16,039 |
| Subtotal Current Liabilities | £84,419 | £89,455 | £121,882 | £110,850 | £101,658 | £154,673 | £129,486 | £131,035 | £47,252 | £51,474 | £74,886 | £75,702 | £50,515 |
| Long-term Liabilities | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total Liabilities | £84,419 | £89,455 | £121,882 | £110,850 | £101,658 | £154,673 | £129,486 | £131,035 | £47,252 | £51,474 | £74,886 | £75,702 | £50,515 |
| Paid-in Capital | £76,960 | £76,960 | £76,960 | £76,960 | £76,960 | £76,960 | £76,960 | £76,960 | £76,960 | £76,960 | £76,960 | £76,960 | £76,960 |
| Retained Earnings | £36,668 | £3,686 | £3,686 | £3,686 | £3,686 | £3,686 | £3,686 | £3,686 | £3,686 | £3,686 | £3,686 | £3,686 | £3,686 |
| Earnings | (£32,982) | £8,117 | £28,301 | £20,092 | £15,715 | £35,698 | £59,331 | £77,315 | £66,944 | £65,573 | £70,319 | £81,972 | £85,828 |
| Total Capital | £80,646 | £88,763 | £108,947 | £100,738 | £96,361 | £116,344 | £139,977 | £157,961 | £147,590 | £146,219 | £150,965 | £162,618 | £166,474 |
| Total Liabilities and Capital | £165,065 | £178,218 | £230,829 | £211,588 | £198,019 | £271,017 | £269,463 | £288,997 | £194,842 | £197,693 | £225,851 | £238,320 | £216,988 |
| Net Worth | £80,646 | £88,763 | £108,947 | £100,738 | £96,361 | £116,344 | £139,977 | £157,961 | £147,590 | £146,219 | £150,965 | £162,618 | £166,474 |