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Plan Outline
Sports Equipment Cafe Business Plan
Boulder Stop
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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 | ||
| Sales | |||||||||||||
| Carabiners & Climbing Hardware | 0% | £2,680 | £2,714 | £2,765 | £2,783 | £2,694 | £2,270 | £3,000 | £3,200 | £514 | £2,783 | £2,818 | £2,873 |
| Ropes & Harness | 0% | £1,480 | £1,500 | £1,530 | £1,540 | £1,488 | £1,241 | £1,556 | £1,139 | £325 | £1,240 | £1,261 | £1,593 |
| Climbing Garments & Shoes | 0% | £400 | £500 | £500 | £600 | £600 | £500 | £700 | £800 | £100 | £200 | £300 | £300 |
| Books and Magazines | 0% | £180 | £188 | £189 | £191 | £181 | £136 | £102 | £26 | £23 | £191 | £195 | £201 |
| Cookies | 0% | £158 | £161 | £165 | £167 | £159 | £119 | £89 | £22 | £20 | £167 | £170 | £176 |
| Espresso Regulars | 0% | £5,775 | £5,891 | £6,067 | £6,128 | £5,821 | £4,366 | £3,275 | £819 | £737 | £6,128 | £6,250 | £6,438 |
| Espresso Shakes | 0% | £743 | £757 | £780 | £788 | £748 | £561 | £421 | £105 | £95 | £788 | £804 | £828 |
| Gear Rentals | 0% | £200 | £204 | £210 | £212 | £202 | £151 | £113 | £28 | £26 | £200 | £204 | £210 |
| Total Sales | £11,616 | £11,915 | £12,206 | £12,409 | £11,893 | £9,344 | £9,256 | £6,139 | £1,840 | £11,697 | £12,002 | £12,619 | |
| Direct Cost of Sales | Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | |
| Carabiners & Climbing Hardware | £1,072 | £1,086 | £1,106 | £1,113 | £1,078 | £908 | £1,200 | £1,280 | £206 | £1,113 | £1,127 | £1,149 | |
| Ropes & Harness | £592 | £600 | £612 | £616 | £595 | £496 | £622 | £456 | £130 | £496 | £504 | £637 | |
| Climbing Garments & Shoes | £100 | £125 | £125 | £150 | £150 | £125 | £175 | £200 | £25 | £50 | £75 | £75 | |
| Books and Magazines | £120 | £118 | £115 | £113 | £107 | £80 | £60 | £15 | £14 | £116 | £118 | £122 | |
| Cookies | £42 | £41 | £40 | £40 | £38 | £28 | £21 | £5 | £5 | £42 | £43 | £44 | |
| Espresso Regulars | £1,980 | £1,940 | £1,902 | £1,864 | £1,770 | £1,328 | £996 | £249 | £224 | £1,863 | £1,900 | £1,957 | |
| Espresso Shakes | £363 | £256 | £349 | £342 | £325 | £243 | £183 | £46 | £41 | £340 | £347 | £358 | |
| Gear Rentals | £92 | £94 | £96 | £97 | £93 | £69 | £52 | £13 | £12 | £92 | £94 | £96 | |
| Subtotal Direct Cost of Sales | £4,361 | £4,260 | £4,345 | £4,335 | £4,156 | £3,277 | £3,309 | £2,264 | £657 | £4,112 | £4,209 | £4,438 | |
| 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 | ||
| Owner | 0% | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 |
| Part-time Employee #1 | 0% | £500 | £500 | £500 | £500 | £500 | £550 | £0 | £0 | £0 | £550 | £550 | £550 |
| Part-time Employee #2 | 0% | £500 | £500 | £500 | £500 | £500 | £550 | £0 | £0 | £0 | £550 | £550 | £550 |
| Total People | 3 | 3 | 3 | 3 | 3 | 3 | 1 | 1 | 1 | 3 | 3 | 3 | |
| Total Payroll | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,100 | £3,000 | £3,000 | £3,000 | £4,100 | £4,100 | £4,100 | |
| 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 | £11,616 | £11,915 | £12,206 | £12,409 | £11,893 | £9,344 | £9,256 | £6,139 | £1,840 | £11,697 | £12,002 | £12,619 | |
| Direct Cost of Sales | £4,361 | £4,260 | £4,345 | £4,335 | £4,156 | £3,277 | £3,309 | £2,264 | £657 | £4,112 | £4,209 | £4,438 | |
| Other Costs of Sales | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Cost of Sales | £4,361 | £4,260 | £4,345 | £4,335 | £4,156 | £3,277 | £3,309 | £2,264 | £657 | £4,112 | £4,209 | £4,438 | |
| Gross Margin | £7,255 | £7,655 | £7,861 | £8,074 | £7,737 | £6,067 | £5,947 | £3,875 | £1,183 | £7,585 | £7,793 | £8,181 | |
| Gross Margin % | 62.46% | 64.25% | 64.40% | 65.06% | 65.06% | 64.93% | 64.25% | 63.13% | 64.32% | 64.84% | 64.93% | 64.83% | |
| Expenses | |||||||||||||
| Payroll | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,100 | £3,000 | £3,000 | £3,000 | £4,100 | £4,100 | £4,100 | |
| Marketing/Promotion | £700 | £500 | £550 | £650 | £250 | £250 | £0 | £0 | £0 | £540 | £250 | £350 | |
| Depreciation | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Rent | £1,700 | £1,700 | £1,700 | £1,700 | £1,700 | £1,700 | £1,700 | £1,700 | £1,700 | £1,700 | £1,700 | £1,700 | |
| Utilities | £120 | £121 | £121 | £122 | £122 | £122 | £160 | £160 | £160 | £115 | £123 | £123 | |
| Insurance | £70 | £70 | £70 | £70 | £70 | £70 | £50 | £50 | £50 | £70 | £70 | £70 | |
| 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 | £6,590 | £6,391 | £6,441 | £6,542 | £6,142 | £6,242 | £4,910 | £4,910 | £4,910 | £6,525 | £6,243 | £6,343 | |
| Profit Before Interest and Taxes | £665 | £1,264 | £1,420 | £1,532 | £1,595 | (£175) | £1,037 | (£1,035) | (£3,727) | £1,060 | £1,550 | £1,838 | |
| EBITDA | £665 | £1,264 | £1,420 | £1,532 | £1,595 | (£175) | £1,037 | (£1,035) | (£3,727) | £1,060 | £1,550 | £1,838 | |
| Interest Expense | (£1) | (£3) | (£4) | (£6) | (£7) | (£8) | (£10) | (£11) | (£12) | (£14) | (£15) | (£17) | |
| Taxes Incurred | £200 | £380 | £427 | £461 | £481 | (£50) | £314 | (£307) | (£1,114) | £322 | £470 | £556 | |
| Net Profit | £466 | £887 | £997 | £1,076 | £1,121 | (£117) | £732 | (£717) | (£2,600) | £751 | £1,096 | £1,298 | |
| Net Profit/Sales | 4.02% | 7.44% | 8.17% | 8.67% | 9.43% | -1.25% | 7.91% | -11.67% | -141.30% | 6.42% | 9.13% | 10.29% | |
| 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 | £11,616 | £11,915 | £12,206 | £12,409 | £11,893 | £9,344 | £9,256 | £6,139 | £1,840 | £11,697 | £12,002 | £12,619 | |
| Subtotal Cash from Operations | £11,616 | £11,915 | £12,206 | £12,409 | £11,893 | £9,344 | £9,256 | £6,139 | £1,840 | £11,697 | £12,002 | £12,619 | |
| 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 | £2,000 | £0 | £0 | £0 | |
| Subtotal Cash Received | £11,616 | £11,915 | £12,206 | £12,409 | £11,893 | £9,344 | £9,256 | £6,139 | £3,840 | £11,697 | £12,002 | £12,619 | |
| 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 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,100 | £3,000 | £3,000 | £3,000 | £4,100 | £4,100 | £4,100 | |
| Bill Payments | £165 | £5,012 | £6,929 | £7,304 | £7,297 | £6,502 | £4,434 | £5,464 | £2,641 | £1,075 | £9,448 | £6,931 | |
| Subtotal Spent on Operations | £4,165 | £9,012 | £10,929 | £11,304 | £11,297 | £10,602 | £7,434 | £8,464 | £5,641 | £5,175 | £13,548 | £11,031 | |
| 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 | £220 | £220 | £220 | £220 | £220 | £220 | £220 | £220 | £220 | £220 | £220 | £220 | |
| 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 | £4,385 | £9,232 | £11,149 | £11,524 | £11,517 | £10,822 | £7,654 | £8,684 | £5,861 | £5,395 | £13,768 | £11,251 | |
| Net Cash Flow | £7,231 | £2,683 | £1,057 | £885 | £376 | (£1,478) | £1,602 | (£2,545) | (£2,021) | £6,302 | (£1,766) | £1,368 | |
| Cash Balance | £10,231 | £12,914 | £13,970 | £14,856 | £15,232 | £13,754 | £15,356 | £12,812 | £10,791 | £17,093 | £15,326 | £16,695 | |
| 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 | £3,000 | £10,231 | £12,914 | £13,970 | £14,856 | £15,232 | £13,754 | £15,356 | £12,812 | £10,791 | £17,093 | £15,326 | £16,695 |
| Inventory | £7,000 | £4,797 | £4,686 | £4,780 | £4,769 | £4,571 | £3,605 | £3,640 | £2,490 | £1,833 | £4,523 | £4,629 | £4,882 |
| Other Current Assets | £1,000 | £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 Current Assets | £11,000 | £16,028 | £18,599 | £19,750 | £20,625 | £20,803 | £18,359 | £19,997 | £16,302 | £13,624 | £22,616 | £20,956 | £22,577 |
| 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 | £11,000 | £16,028 | £18,599 | £19,750 | £20,625 | £20,803 | £18,359 | £19,997 | £16,302 | £13,624 | £22,616 | £20,956 | £22,577 |
| 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 | £0 | £4,782 | £6,686 | £7,060 | £7,078 | £6,355 | £4,248 | £5,374 | £2,615 | £757 | £9,218 | £6,682 | £7,225 |
| 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 | £4,782 | £6,686 | £7,060 | £7,078 | £6,355 | £4,248 | £5,374 | £2,615 | £757 | £9,218 | £6,682 | £7,225 |
| Long-term Liabilities | £0 | (£220) | (£440) | (£660) | (£880) | (£1,100) | (£1,320) | (£1,540) | (£1,760) | (£1,980) | (£2,200) | (£2,420) | (£2,640) |
| Total Liabilities | £0 | £4,562 | £6,246 | £6,400 | £6,198 | £5,255 | £2,928 | £3,834 | £855 | (£1,223) | £7,018 | £4,262 | £4,585 |
| Paid-in Capital | £27,000 | £27,000 | £27,000 | £27,000 | £27,000 | £27,000 | £27,000 | £27,000 | £27,000 | £29,000 | £29,000 | £29,000 | £29,000 |
| Retained Earnings | (£16,000) | (£16,000) | (£16,000) | (£16,000) | (£16,000) | (£16,000) | (£16,000) | (£16,000) | (£16,000) | (£16,000) | (£16,000) | (£16,000) | (£16,000) |
| Earnings | £0 | £466 | £1,353 | £2,350 | £3,426 | £4,548 | £4,431 | £5,163 | £4,447 | £1,847 | £2,598 | £3,694 | £4,992 |
| Total Capital | £11,000 | £11,466 | £12,353 | £13,350 | £14,426 | £15,548 | £15,431 | £16,163 | £15,447 | £14,847 | £15,598 | £16,694 | £17,992 |
| Total Liabilities and Capital | £11,000 | £16,028 | £18,599 | £19,750 | £20,625 | £20,803 | £18,359 | £19,997 | £16,302 | £13,624 | £22,616 | £20,956 | £22,577 |
| Net Worth | £11,000 | £11,466 | £12,353 | £13,350 | £14,426 | £15,548 | £15,431 | £16,163 | £15,447 | £14,847 | £15,598 | £16,694 | £17,992 |
| 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 | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | |
| Long-term Interest Rate | 7.50% | 7.50% | 7.50% | 7.50% | 7.50% | 7.50% | 7.50% | 7.50% | 7.50% | 7.50% | 7.50% | 7.50% | |
| Tax Rate | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | |
| Other | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |