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Plan Outline
Software Testing Business Plan
Cresta Testing
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 | |||||||||||||
| Consulting Services | 0% | 117 | 167 | 169 | 160 | 160 | 220 | 220 | 180 | 240 | 240 | 200 | 260 |
| Staff Augmentation | 0% | 0 | 0 | 0 | 0 | 60 | 60 | 80 | 80 | 100 | 100 | 120 | 120 |
| Training Services | 0% | 0 | 0 | 0 | 0 | 0 | 6 | 8 | 8 | 10 | 15 | 8 | 8 |
| Other | 0% | 1 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Total Unit Sales | 118 | 168 | 169 | 160 | 220 | 286 | 308 | 268 | 350 | 355 | 328 | 388 | |
| Unit Prices | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Consulting Services | £624.00 | £756.00 | £737.00 | £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 | |
| Staff Augmentation | £450.00 | £450.00 | £450.00 | £450.00 | £450.00 | £450.00 | £450.00 | £450.00 | £450.00 | £450.00 | £450.00 | £450.00 | |
| Training Services | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £400.00 | £400.00 | £400.00 | £400.00 | £400.00 | £400.00 | £400.00 | |
| Other | £10,994.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | |
| Sales | |||||||||||||
| Consulting Services | £73,008 | £126,252 | £124,553 | £160,000 | £160,000 | £220,000 | £220,000 | £180,000 | £240,000 | £240,000 | £200,000 | £260,000 | |
| Staff Augmentation | £0 | £0 | £0 | £0 | £27,000 | £27,000 | £36,000 | £36,000 | £45,000 | £45,000 | £54,000 | £54,000 | |
| Training Services | £0 | £0 | £0 | £0 | £0 | £2,400 | £3,200 | £3,200 | £4,000 | £6,000 | £3,200 | £3,200 | |
| Other | £10,994 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Sales | £84,002 | £126,252 | £124,553 | £160,000 | £187,000 | £249,400 | £259,200 | £219,200 | £289,000 | £291,000 | £257,200 | £317,200 | |
| Direct Unit Costs | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Consulting Services | 30.00% | £187.20 | £226.80 | £221.10 | £300.00 | £300.00 | £300.00 | £300.00 | £300.00 | £300.00 | £300.00 | £300.00 | £300.00 |
| Staff Augmentation | 30.00% | £135.00 | £135.00 | £135.00 | £135.00 | £135.00 | £135.00 | £135.00 | £135.00 | £135.00 | £135.00 | £135.00 | £135.00 |
| Training Services | 30.00% | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £120.00 | £120.00 | £120.00 | £120.00 | £120.00 | £120.00 | £120.00 |
| 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 | |||||||||||||
| Consulting Services | £21,902 | £37,876 | £37,366 | £48,000 | £48,000 | £66,000 | £66,000 | £54,000 | £72,000 | £72,000 | £60,000 | £78,000 | |
| Staff Augmentation | £0 | £0 | £0 | £0 | £8,100 | £8,100 | £10,800 | £10,800 | £13,500 | £13,500 | £16,200 | £16,200 | |
| Training Services | £0 | £0 | £0 | £0 | £0 | £720 | £960 | £960 | £1,200 | £1,800 | £960 | £960 | |
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Subtotal Direct Cost of Sales | £21,902 | £37,876 | £37,366 | £48,000 | £56,100 | £74,820 | £77,760 | £65,760 | £86,700 | £87,300 | £77,160 | £95,160 | |
| Personnel Plan | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Production Personnel | |||||||||||||
| People | 6 | 6 | 6 | 6 | 6 | 6 | 6 | 6 | 6 | 7 | 7 | 7 | |
| Average per Person | £6,250 | £6,250 | £6,250 | £6,250 | £6,250 | £6,250 | £6,250 | £6,250 | £6,250 | £6,250 | £6,250 | £6,250 | |
| Subtotal | £37,500 | £37,500 | £37,500 | £37,500 | £37,500 | £37,500 | £37,500 | £37,500 | £37,500 | £43,750 | £43,750 | £43,750 | |
| Sales and Marketing Personnel | |||||||||||||
| People | 2 | 2 | 2 | 2 | 2 | 3 | 3 | 3 | 3 | 3 | 4 | 4 | |
| Average per Person | £8,333 | £8,333 | £8,333 | £8,333 | £8,333 | £8,333 | £8,333 | £8,333 | £8,333 | £8,333 | £8,333 | £8,333 | |
| Subtotal | £16,667 | £16,667 | £16,667 | £16,667 | £16,667 | £25,000 | £25,000 | £25,000 | £25,000 | £25,000 | £33,333 | £33,333 | |
| General and Administrative Personnel | |||||||||||||
| People | 2 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | |
| Average per Person | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | |
| Subtotal | £20,000 | £30,000 | £30,000 | £30,000 | £30,000 | £30,000 | £30,000 | £30,000 | £30,000 | £30,000 | £30,000 | £30,000 | |
| Other Personnel | |||||||||||||
| People | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Average per Person | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Subtotal | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total People | 10 | 11 | 11 | 11 | 11 | 12 | 12 | 12 | 12 | 13 | 14 | 14 | |
| Total Payroll Expenditures | £74,167 | £84,167 | £84,167 | £84,167 | £84,167 | £92,500 | £92,500 | £92,500 | £92,500 | £98,750 | £107,083 | £107,083 | |
| Pro Forma Profit and Loss | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Sales | £84,002 | £126,252 | £124,553 | £160,000 | £187,000 | £249,400 | £259,200 | £219,200 | £289,000 | £291,000 | £257,200 | £317,200 | |
| Direct Cost of Sales | £21,902 | £37,876 | £37,366 | £48,000 | £56,100 | £74,820 | £77,760 | £65,760 | £86,700 | £87,300 | £77,160 | £95,160 | |
| Production Payroll | £37,500 | £37,500 | £37,500 | £37,500 | £37,500 | £37,500 | £37,500 | £37,500 | £37,500 | £43,750 | £43,750 | £43,750 | |
| Commissions | £2,100 | £3,156 | £3,114 | £4,000 | £4,675 | £6,235 | £6,480 | £5,480 | £7,225 | £7,275 | £6,430 | £7,930 | |
| Total Cost of Sales | £61,502 | £78,532 | £77,980 | £89,500 | £98,275 | £118,555 | £121,740 | £108,740 | £131,425 | £138,325 | £127,340 | £146,840 | |
| Gross Margin | £22,500 | £47,720 | £46,573 | £70,500 | £88,725 | £130,845 | £137,460 | £110,460 | £157,575 | £152,675 | £129,860 | £170,360 | |
| Gross Margin % | 26.78% | 37.80% | 37.39% | 44.06% | 47.45% | 52.46% | 53.03% | 50.39% | 54.52% | 52.47% | 50.49% | 53.71% | |
| Operating Expenses | |||||||||||||
| Sales and Marketing Expenses | |||||||||||||
| Sales and Marketing Payroll | £16,667 | £16,667 | £16,667 | £16,667 | £16,667 | £25,000 | £25,000 | £25,000 | £25,000 | £25,000 | £33,333 | £33,333 | |
| Advertising/Promotion | £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 Sales and Marketing Expenses | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £4,500 | £4,500 | £4,500 | £4,500 | £4,500 | £6,000 | £6,000 | |
| Total Sales and Marketing Expenses | £21,667 | £21,667 | £21,667 | £21,667 | £21,667 | £31,500 | £31,500 | £31,500 | £31,500 | £31,500 | £41,333 | £41,333 | |
| Sales and Marketing % | 25.79% | 17.16% | 17.40% | 13.54% | 11.59% | 12.63% | 12.15% | 14.37% | 10.90% | 10.82% | 16.07% | 13.03% | |
| General and Administrative Expenses | |||||||||||||
| General and Administrative Payroll | £20,000 | £30,000 | £30,000 | £30,000 | £30,000 | £30,000 | £30,000 | £30,000 | £30,000 | £30,000 | £30,000 | £30,000 | |
| Sales and Marketing and Other Expenses | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Depreciation | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | |
| Communications | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | £1,500 | |
| Rent | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | |
| Utilities | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | |
| Insurance | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | |
| Payroll Taxes | 0% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Other General and Administrative Expenses | £7,000 | £7,000 | £7,000 | £7,000 | £7,000 | £7,000 | £7,000 | £7,000 | £7,000 | £7,000 | £7,000 | £7,000 | |
| Total General and Administrative Expenses | £38,500 | £48,500 | £48,500 | £48,500 | £48,500 | £48,500 | £48,500 | £48,500 | £48,500 | £48,500 | £48,500 | £48,500 | |
| General and Administrative % | 45.83% | 38.42% | 38.94% | 30.31% | 25.94% | 19.45% | 18.71% | 22.13% | 16.78% | 16.67% | 18.86% | 15.29% | |
| Other Expenses: | |||||||||||||
| Other Payroll | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Consultants | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Other Other Expenses | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Other Expenses | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| 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% | |
| Total Operating Expenses | £60,167 | £70,167 | £70,167 | £70,167 | £70,167 | £80,000 | £80,000 | £80,000 | £80,000 | £80,000 | £89,833 | £89,833 | |
| Profit Before Interest and Taxes | (£37,667) | (£22,447) | (£23,593) | £333 | £18,558 | £50,845 | £57,460 | £30,460 | £77,575 | £72,675 | £40,027 | £80,527 | |
| EBITDA | (£36,667) | (£21,447) | (£22,593) | £1,333 | £19,558 | £51,845 | £58,460 | £31,460 | £78,575 | £73,675 | £41,027 | £81,527 | |
| Interest Expense | £1,347 | £1,339 | £1,331 | £1,324 | £1,316 | £1,308 | £1,301 | £1,287 | £1,274 | £1,260 | £1,247 | £1,233 | |
| Taxes Incurred | (£15,606) | (£9,514) | (£9,970) | (£396) | £6,897 | £19,815 | £22,464 | £11,669 | £30,520 | £28,566 | £15,512 | £31,717 | |
| Net Profit | (£23,408) | (£14,271) | (£14,955) | (£594) | £10,345 | £29,722 | £33,696 | £17,504 | £45,781 | £42,849 | £23,268 | £47,576 | |
| Net Profit/Sales | -27.87% | -11.30% | -12.01% | -0.37% | 5.53% | 11.92% | 13.00% | 7.99% | 15.84% | 14.72% | 9.05% | 15.00% | |
| Pro Forma Cash Flow | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Cash Received | |||||||||||||
| Cash from Operations | |||||||||||||
| Cash Sales | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Cash from Receivables | £60,856 | £63,656 | £85,410 | £126,195 | £125,735 | £160,900 | £189,080 | £249,727 | £257,867 | £221,527 | £289,067 | £289,873 | |
| Subtotal Cash from Operations | £60,856 | £63,656 | £85,410 | £126,195 | £125,735 | £160,900 | £189,080 | £249,727 | £257,867 | £221,527 | £289,067 | £289,873 | |
| 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 | £185,000 | £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 | £245,856 | £63,656 | £85,410 | £126,195 | £125,735 | £160,900 | £189,080 | £249,727 | £257,867 | £221,527 | £289,067 | £289,873 | |
| Expenditures | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Expenditures from Operations | |||||||||||||
| Cash Spending | £74,167 | £84,167 | £84,167 | £84,167 | £84,167 | £92,500 | £92,500 | £92,500 | £92,500 | £98,750 | £107,083 | £107,083 | |
| Bill Payments | £59,793 | £33,014 | £55,323 | £55,044 | £75,963 | £92,644 | £126,372 | £131,211 | £109,580 | £149,675 | £147,649 | £127,038 | |
| Subtotal Spent on Operations | £133,959 | £117,181 | £139,490 | £139,211 | £160,130 | £185,144 | £218,872 | £223,711 | £202,080 | £248,425 | £254,733 | £234,122 | |
| 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 | £765 | £765 | £765 | £765 | £765 | £765 | £765 | £765 | £765 | £765 | £765 | £765 | |
| 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 | £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 | £134,724 | £117,946 | £140,255 | £139,976 | £160,895 | £185,909 | £219,637 | £225,476 | £203,845 | £250,190 | £256,498 | £235,887 | |
| Net Cash Flow | £111,131 | (£54,290) | (£54,844) | (£13,780) | (£35,160) | (£25,009) | (£30,557) | £24,251 | £54,021 | (£28,664) | £32,569 | £53,987 | |
| Cash Balance | £263,821 | £209,531 | £154,687 | £140,906 | £105,746 | £80,737 | £50,180 | £74,431 | £128,452 | £99,788 | £132,357 | £186,344 | |
| Pro Forma Balance Sheet | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Assets | Starting Balances | ||||||||||||
| Current Assets | |||||||||||||
| Cash | £152,690 | £263,821 | £209,531 | £154,687 | £140,906 | £105,746 | £80,737 | £50,180 | £74,431 | £128,452 | £99,788 | £132,357 | £186,344 |
| Accounts Receivable | £121,711 | £144,858 | £207,454 | £246,597 | £280,401 | £341,667 | £430,167 | £500,287 | £469,760 | £500,893 | £570,367 | £538,500 | £565,827 |
| Other Current Assets | £15,933 | £15,933 | £15,933 | £15,933 | £15,933 | £15,933 | £15,933 | £15,933 | £15,933 | £15,933 | £15,933 | £15,933 | £15,933 |
| Total Current Assets | £290,334 | £424,612 | £432,918 | £417,216 | £437,241 | £463,346 | £526,837 | £566,399 | £560,124 | £645,278 | £686,088 | £686,790 | £768,103 |
| Long-term Assets | |||||||||||||
| Long-term Assets | £92,595 | £92,595 | £92,595 | £92,595 | £92,595 | £92,595 | £92,595 | £92,595 | £92,595 | £92,595 | £92,595 | £92,595 | £92,595 |
| Accumulated Depreciation | £15,496 | £16,496 | £17,496 | £18,496 | £19,496 | £20,496 | £21,496 | £22,496 | £23,496 | £24,496 | £25,496 | £26,496 | £27,496 |
| Total Long-term Assets | £77,099 | £76,099 | £75,099 | £74,099 | £73,099 | £72,099 | £71,099 | £70,099 | £69,099 | £68,099 | £67,099 | £66,099 | £65,099 |
| Total Assets | £367,433 | £500,711 | £508,017 | £491,315 | £510,340 | £535,445 | £597,936 | £636,498 | £629,223 | £713,377 | £753,187 | £752,889 | £833,202 |
| Liabilities and Capital | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Current Liabilities | |||||||||||||
| Accounts Payable | £58,718 | £31,169 | £53,511 | £52,530 | £72,913 | £88,438 | £121,972 | £127,604 | £104,590 | £144,729 | £143,454 | £121,654 | £156,156 |
| Current Borrowing | £27,515 | £26,750 | £25,985 | £25,220 | £24,455 | £23,690 | £22,925 | £22,160 | £21,395 | £20,630 | £19,865 | £19,100 | £18,335 |
| Other Current Liabilities | £84,483 | £84,483 | £84,483 | £84,483 | £84,483 | £84,483 | £84,483 | £84,483 | £84,483 | £84,483 | £84,483 | £84,483 | £84,483 |
| Subtotal Current Liabilities | £170,716 | £142,402 | £163,979 | £162,233 | £181,851 | £196,611 | £229,380 | £234,247 | £210,468 | £249,842 | £247,802 | £225,237 | £258,974 |
| Long-term Liabilities | £0 | £185,000 | £185,000 | £185,000 | £185,000 | £185,000 | £185,000 | £185,000 | £184,000 | £183,000 | £182,000 | £181,000 | £180,000 |
| Total Liabilities | £170,716 | £327,402 | £348,979 | £347,233 | £366,851 | £381,611 | £414,380 | £419,247 | £394,468 | £432,842 | £429,802 | £406,237 | £438,974 |
| Paid-in Capital | £544,732 | £544,732 | £544,732 | £544,732 | £544,732 | £544,732 | £544,732 | £544,732 | £544,732 | £544,732 | £544,732 | £544,732 | £544,732 |
| Retained Earnings | (£106,521) | (£348,015) | (£348,015) | (£348,015) | (£348,015) | (£348,015) | (£348,015) | (£348,015) | (£348,015) | (£348,015) | (£348,015) | (£348,015) | (£348,015) |
| Earnings | (£241,494) | (£23,408) | (£37,680) | (£52,634) | (£53,229) | (£42,883) | (£13,161) | £20,534 | £38,038 | £83,818 | £126,667 | £149,935 | £197,511 |
| Total Capital | £196,717 | £173,309 | £159,037 | £144,083 | £143,488 | £153,834 | £183,556 | £217,251 | £234,755 | £280,535 | £323,384 | £346,652 | £394,228 |
| Total Liabilities and Capital | £367,433 | £500,711 | £508,017 | £491,315 | £510,340 | £535,445 | £597,936 | £636,498 | £629,223 | £713,377 | £753,187 | £752,889 | £833,202 |
| Net Worth | £196,717 | £173,309 | £159,037 | £144,083 | £143,488 | £153,834 | £183,556 | £217,251 | £234,755 | £280,535 | £323,384 | £346,652 | £394,228 |