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Plan Outline
Spa Health Club Business Plan
Visions
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 | ||
| Unit Sales | |||||||||||||
| Salon | 0% | 160 | 210 | 260 | 300 | 300 | 275 | 290 | 310 | 290 | 300 | 280 | 300 |
| Exercise/Therapy | 0% | 900 | 960 | 1,100 | 1,100 | 1,200 | 1,350 | 1,350 | 1,275 | 1,430 | 1,390 | 1,350 | 1,350 |
| Spa | 0% | 120 | 150 | 180 | 200 | 220 | 200 | 225 | 260 | 240 | 240 | 200 | 190 |
| Other | 0% | 50 | 50 | 50 | 50 | 50 | 50 | 50 | 50 | 50 | 50 | 50 | 50 |
| Total Unit Sales | 1,230 | 1,370 | 1,590 | 1,650 | 1,770 | 1,875 | 1,915 | 1,895 | 2,010 | 1,980 | 1,880 | 1,890 | |
| Unit Prices | 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 | £55.00 | £55.00 | £55.00 | £55.00 | £55.00 | £55.00 | £55.00 | £55.00 | £55.00 | £55.00 | £55.00 | £55.00 | |
| Exercise/Therapy | £8.50 | £8.50 | £8.50 | £8.50 | £8.50 | £8.50 | £8.50 | £8.50 | £8.50 | £8.50 | £8.50 | £8.50 | |
| Spa | £45.00 | £45.00 | £45.00 | £45.00 | £45.00 | £45.00 | £45.00 | £45.00 | £45.00 | £45.00 | £45.00 | £45.00 | |
| Other | £10.00 | £10.00 | £10.00 | £10.00 | £10.00 | £10.00 | £10.00 | £10.00 | £10.00 | £10.00 | £10.00 | £10.00 | |
| Sales | |||||||||||||
| Salon | £8,800 | £11,550 | £14,300 | £16,500 | £16,500 | £15,125 | £15,950 | £17,050 | £15,950 | £16,500 | £15,400 | £16,500 | |
| Exercise/Therapy | £7,650 | £8,160 | £9,350 | £9,350 | £10,200 | £11,475 | £11,475 | £10,838 | £12,155 | £11,815 | £11,475 | £11,475 | |
| Spa | £5,400 | £6,750 | £8,100 | £9,000 | £9,900 | £9,000 | £10,125 | £11,700 | £10,800 | £10,800 | £9,000 | £8,550 | |
| Other | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | £500 | |
| Total Sales | £22,350 | £26,960 | £32,250 | £35,350 | £37,100 | £36,100 | £38,050 | £40,088 | £39,405 | £39,615 | £36,375 | £37,025 | |
| Direct Unit Costs | 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 | 0.00% | £1.00 | £1.00 | £1.00 | £1.00 | £1.00 | £1.00 | £1.00 | £1.00 | £1.00 | £1.00 | £1.00 | £1.00 |
| Exercise/Therapy | 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 |
| Spa | 0.00% | £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% | £3.00 | £3.00 | £3.00 | £3.00 | £3.00 | £3.00 | £3.00 | £3.00 | £3.00 | £3.00 | £3.00 | £3.00 |
| Direct Cost of Sales | |||||||||||||
| Salon | £160 | £210 | £260 | £300 | £300 | £275 | £290 | £310 | £290 | £300 | £280 | £300 | |
| Exercise/Therapy | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Spa | £120 | £150 | £180 | £200 | £220 | £200 | £225 | £260 | £240 | £240 | £200 | £190 | |
| Other | £150 | £150 | £150 | £150 | £150 | £150 | £150 | £150 | £150 | £150 | £150 | £150 | |
| Subtotal Direct Cost of Sales | £430 | £510 | £590 | £650 | £670 | £625 | £665 | £720 | £680 | £690 | £630 | £640 | |
| 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 | ||
| Management | 0% | £20,000 | £20,000 | £20,000 | £20,000 | £20,000 | £20,000 | £20,000 | £20,000 | £20,000 | £20,000 | £20,000 | £20,000 |
| Salon | 0% | £2,560 | £2,560 | £2,560 | £2,560 | £2,560 | £2,560 | £2,560 | £2,560 | £2,560 | £2,560 | £2,560 | £2,560 |
| Spa | 0% | £2,560 | £2,560 | £2,560 | £2,560 | £2,560 | £2,560 | £2,560 | £2,560 | £2,560 | £2,560 | £2,560 | £2,560 |
| Health | 0% | £2,880 | £2,880 | £2,880 | £2,880 | £2,880 | £2,880 | £2,880 | £2,880 | £2,880 | £2,880 | £2,880 | £2,880 |
| Other | 0% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total People | 11 | 11 | 11 | 11 | 11 | 11 | 11 | 11 | 11 | 11 | 11 | 11 | |
| Total Payroll | £28,000 | £28,000 | £28,000 | £28,000 | £28,000 | £28,000 | £28,000 | £28,000 | £28,000 | £28,000 | £28,000 | £28,000 | |
| 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 | 8.00% | 8.00% | 8.00% | 8.00% | 8.00% | 8.00% | 8.00% | 8.00% | 8.00% | 8.00% | 8.00% | 8.00% | |
| Long-term Interest Rate | 7.25% | 7.25% | 7.25% | 7.25% | 7.25% | 7.25% | 7.25% | 7.25% | 7.25% | 7.25% | 7.25% | 7.25% | |
| 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 | |||||||||||||
| 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 | £22,350 | £26,960 | £32,250 | £35,350 | £37,100 | £36,100 | £38,050 | £40,088 | £39,405 | £39,615 | £36,375 | £37,025 | |
| Direct Cost of Sales | £430 | £510 | £590 | £650 | £670 | £625 | £665 | £720 | £680 | £690 | £630 | £640 | |
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Cost of Sales | £430 | £510 | £590 | £650 | £670 | £625 | £665 | £720 | £680 | £690 | £630 | £640 | |
| Gross Margin | £21,920 | £26,450 | £31,660 | £34,700 | £36,430 | £35,475 | £37,385 | £39,368 | £38,725 | £38,925 | £35,745 | £36,385 | |
| Gross Margin % | 98.08% | 98.11% | 98.17% | 98.16% | 98.19% | 98.27% | 98.25% | 98.20% | 98.27% | 98.26% | 98.27% | 98.27% | |
| Expenses | |||||||||||||
| Payroll | £28,000 | £28,000 | £28,000 | £28,000 | £28,000 | £28,000 | £28,000 | £28,000 | £28,000 | £28,000 | £28,000 | £28,000 | |
| Sales and Marketing and Other Expenses | £5,000 | £6,070 | £6,700 | £6,750 | £9,250 | £9,250 | £9,250 | £9,250 | £9,250 | £9,250 | £9,250 | £9,250 | |
| Depreciation | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Leased Equipment | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Utilities | £2,500 | £3,300 | £3,700 | £3,800 | £3,400 | £2,800 | £3,200 | £3,700 | £3,600 | £3,600 | £3,400 | £3,200 | |
| Insurance | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | |
| Rent | £4,500 | £4,500 | £4,500 | £4,500 | £4,500 | £4,500 | £4,500 | £4,500 | £4,500 | £4,500 | £4,500 | £4,500 | |
| Payroll Taxes | 25% | £7,000 | £7,000 | £7,000 | £7,000 | £7,000 | £7,000 | £7,000 | £7,000 | £7,000 | £7,000 | £7,000 | £7,000 |
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Operating Expenses | £48,000 | £49,870 | £50,900 | £51,050 | £53,150 | £52,550 | £52,950 | £53,450 | £53,350 | £53,350 | £53,150 | £52,950 | |
| Profit Before Interest and Taxes | (£26,080) | (£23,420) | (£19,240) | (£16,350) | (£16,720) | (£17,075) | (£15,565) | (£14,083) | (£14,625) | (£14,425) | (£17,405) | (£16,565) | |
| EBITDA | (£26,080) | (£23,420) | (£19,240) | (£16,350) | (£16,720) | (£17,075) | (£15,565) | (£14,083) | (£14,625) | (£14,425) | (£17,405) | (£16,565) | |
| Interest Expense | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Taxes Incurred | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Net Profit | (£26,080) | (£23,420) | (£19,240) | (£16,350) | (£16,720) | (£17,075) | (£15,565) | (£14,083) | (£14,625) | (£14,425) | (£17,405) | (£16,565) | |
| Net Profit/Sales | -116.69% | -86.87% | -59.66% | -46.25% | -45.07% | -47.30% | -40.91% | -35.13% | -37.11% | -36.41% | -47.85% | -44.74% | |
| 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 | £22,350 | £26,960 | £32,250 | £35,350 | £37,100 | £36,100 | £38,050 | £40,088 | £39,405 | £39,615 | £36,375 | £37,025 | |
| Subtotal Cash from Operations | £22,350 | £26,960 | £32,250 | £35,350 | £37,100 | £36,100 | £38,050 | £40,088 | £39,405 | £39,615 | £36,375 | £37,025 | |
| 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 | £22,350 | £26,960 | £32,250 | £35,350 | £37,100 | £36,100 | £38,050 | £40,088 | £39,405 | £39,615 | £36,375 | £37,025 | |
| 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 | £28,000 | £28,000 | £28,000 | £28,000 | £28,000 | £28,000 | £28,000 | £28,000 | £28,000 | £28,000 | £28,000 | £28,000 | |
| Bill Payments | £5,667 | £20,062 | £21,904 | £22,905 | £23,120 | £25,130 | £24,563 | £25,000 | £26,447 | £26,317 | £25,377 | £26,143 | |
| Subtotal Spent on Operations | £33,667 | £48,062 | £49,904 | £50,905 | £51,120 | £53,130 | £52,563 | £53,000 | £54,447 | £54,317 | £53,377 | £54,143 | |
| 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 | £33,667 | £48,062 | £49,904 | £50,905 | £51,120 | £53,130 | £52,563 | £53,000 | £54,447 | £54,317 | £53,377 | £54,143 | |
| Net Cash Flow | (£11,317) | (£21,102) | (£17,654) | (£15,555) | (£14,020) | (£17,030) | (£14,513) | (£12,913) | (£15,042) | (£14,702) | (£17,002) | (£17,118) | |
| Cash Balance | £488,683 | £467,581 | £449,927 | £434,372 | £420,352 | £403,322 | £388,808 | £375,896 | £360,854 | £346,153 | £329,151 | £312,033 | |
| 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 | £500,000 | £488,683 | £467,581 | £449,927 | £434,372 | £420,352 | £403,322 | £388,808 | £375,896 | £360,854 | £346,153 | £329,151 | £312,033 |
| Inventory | £5,000 | £4,570 | £4,060 | £3,470 | £2,820 | £2,150 | £1,525 | £860 | £1,140 | £1,460 | £770 | £1,140 | £1,500 |
| Other Current Assets | £75,000 | £75,000 | £75,000 | £75,000 | £75,000 | £75,000 | £75,000 | £75,000 | £75,000 | £75,000 | £75,000 | £75,000 | £75,000 |
| Total Current Assets | £580,000 | £568,253 | £546,641 | £528,397 | £512,192 | £497,502 | £479,847 | £464,668 | £452,036 | £437,314 | £421,923 | £405,291 | £388,533 |
| Long-term Assets | |||||||||||||
| Long-term Assets | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Accumulated Depreciation | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total Long-term Assets | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total Assets | £580,000 | £568,253 | £546,641 | £528,397 | £512,192 | £497,502 | £479,847 | £464,668 | £452,036 | £437,314 | £421,923 | £405,291 | £388,533 |
| 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 | £5,000 | £19,333 | £21,141 | £22,137 | £22,282 | £24,312 | £23,732 | £24,118 | £25,568 | £25,472 | £24,505 | £25,278 | £25,085 |
| 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 | £5,000 | £19,333 | £21,141 | £22,137 | £22,282 | £24,312 | £23,732 | £24,118 | £25,568 | £25,472 | £24,505 | £25,278 | £25,085 |
| Long-term Liabilities | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total Liabilities | £5,000 | £19,333 | £21,141 | £22,137 | £22,282 | £24,312 | £23,732 | £24,118 | £25,568 | £25,472 | £24,505 | £25,278 | £25,085 |
| Paid-in Capital | £600,000 | £600,000 | £600,000 | £600,000 | £600,000 | £600,000 | £600,000 | £600,000 | £600,000 | £600,000 | £600,000 | £600,000 | £600,000 |
| Retained Earnings | (£25,000) | (£25,000) | (£25,000) | (£25,000) | (£25,000) | (£25,000) | (£25,000) | (£25,000) | (£25,000) | (£25,000) | (£25,000) | (£25,000) | (£25,000) |
| Earnings | £0 | (£26,080) | (£49,500) | (£68,740) | (£85,090) | (£101,810) | (£118,885) | (£134,450) | (£148,533) | (£163,158) | (£177,583) | (£194,988) | (£211,553) |
| Total Capital | £575,000 | £548,920 | £525,500 | £506,260 | £489,910 | £473,190 | £456,115 | £440,550 | £426,468 | £411,843 | £397,418 | £380,013 | £363,448 |
| Total Liabilities and Capital | £580,000 | £568,253 | £546,641 | £528,397 | £512,192 | £497,502 | £479,847 | £464,668 | £452,036 | £437,314 | £421,923 | £405,291 | £388,533 |
| Net Worth | £575,000 | £548,920 | £525,500 | £506,260 | £489,910 | £473,190 | £456,115 | £440,550 | £426,468 | £411,843 | £397,418 | £380,012 | £363,448 |