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Plan Outline
Tutoring Service Business Plan
Bryan's Tutoring Service
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 | ||
| Sales | |||||||||||||
| Graduate Quantitative | 0% | £180 | £210 | £450 | £550 | £600 | £125 | £400 | £325 | £600 | £625 | £750 | £825 |
| Graduate Non-quantitative | 0% | £121 | £141 | £302 | £550 | £402 | £84 | £268 | £218 | £402 | £419 | £503 | £553 |
| Graduate International | 0% | £140 | £164 | £351 | £429 | £468 | £98 | £312 | £254 | £468 | £488 | £585 | £644 |
| Undergraduate Quantitative | 0% | £63 | £74 | £158 | £193 | £210 | £44 | £140 | £114 | £210 | £219 | £263 | £289 |
| Undergraduate Non-quantitative | 0% | £58 | £67 | £144 | £176 | £192 | £40 | £128 | £104 | £192 | £200 | £240 | £264 |
| Undergraduate International | 0% | £68 | £80 | £171 | £209 | £228 | £48 | £152 | £124 | £228 | £238 | £285 | £314 |
| Total Sales | £630 | £735 | £1,575 | £2,107 | £2,100 | £438 | £1,400 | £1,138 | £2,100 | £2,188 | £2,625 | £2,888 | |
| Direct Cost of Sales | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Graduate Quantitative | £5 | £6 | £14 | £17 | £18 | £4 | £12 | £10 | £18 | £19 | £23 | £25 | |
| Graduate Non-quantitive | £4 | £4 | £9 | £17 | £12 | £3 | £8 | £7 | £12 | £13 | £15 | £17 | |
| Graduate Interational | £4 | £5 | £11 | £13 | £14 | £3 | £9 | £8 | £14 | £15 | £18 | £19 | |
| Undergraduate Quantitative | £2 | £2 | £5 | £6 | £6 | £1 | £4 | £3 | £6 | £7 | £8 | £9 | |
| Undergraduate Non-quantitative | £2 | £2 | £4 | £5 | £6 | £1 | £4 | £3 | £6 | £6 | £7 | £8 | |
| Undergraduate International | £2 | £2 | £5 | £6 | £7 | £1 | £5 | £4 | £7 | £7 | £9 | £9 | |
| Subtotal Direct Cost of Sales | £19 | £22 | £47 | £63 | £63 | £13 | £42 | £34 | £63 | £66 | £79 | £87 | |
| Personnel Plan | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Bryan | 0% | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 |
| Other | 0% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total People | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | |
| Total Payroll | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | |
| 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% | 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 | |
| Pro Forma Profit and Loss | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Sales | £630 | £735 | £1,575 | £2,107 | £2,100 | £438 | £1,400 | £1,138 | £2,100 | £2,188 | £2,625 | £2,888 | |
| Direct Cost of Sales | £19 | £22 | £47 | £63 | £63 | £13 | £42 | £34 | £63 | £66 | £79 | £87 | |
| Other Costs of Sales | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Cost of Sales | £19 | £22 | £47 | £63 | £63 | £13 | £42 | £34 | £63 | £66 | £79 | £87 | |
| Gross Margin | £611 | £713 | £1,528 | £2,043 | £2,037 | £424 | £1,358 | £1,103 | £2,037 | £2,122 | £2,546 | £2,801 | |
| Gross Margin % | 97.00% | 97.00% | 97.00% | 97.00% | 97.00% | 97.00% | 97.00% | 97.00% | 97.00% | 97.00% | 97.00% | 97.00% | |
| Expenses | |||||||||||||
| Payroll | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | |
| Sales and Marketing and Other Expenses | £50 | £50 | £50 | £50 | £50 | £50 | £50 | £50 | £50 | £50 | £50 | £50 | |
| Depreciation | £33 | £33 | £33 | £33 | £33 | £33 | £33 | £33 | £33 | £33 | £33 | £33 | |
| Rent | £150 | £150 | £150 | £150 | £150 | £150 | £150 | £150 | £150 | £150 | £150 | £150 | |
| Utilities | £50 | £50 | £50 | £50 | £50 | £50 | £50 | £50 | £50 | £50 | £50 | £50 | |
| Insurance | £50 | £50 | £50 | £50 | £50 | £50 | £50 | £50 | £50 | £50 | £50 | £50 | |
| Payroll Taxes | 15% | £150 | £150 | £150 | £150 | £150 | £150 | £150 | £150 | £150 | £150 | £150 | £150 |
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Operating Expenses | £1,483 | £1,483 | £1,483 | £1,483 | £1,483 | £1,483 | £1,483 | £1,483 | £1,483 | £1,483 | £1,483 | £1,483 | |
| Profit Before Interest and Taxes | (£872) | (£770) | £44 | £560 | £554 | (£1,059) | (£125) | (£380) | £554 | £639 | £1,063 | £1,318 | |
| EBITDA | (£839) | (£737) | £78 | £593 | £587 | (£1,026) | (£92) | (£347) | £587 | £672 | £1,096 | £1,351 | |
| Interest Expense | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Taxes Incurred | (£262) | (£231) | £13 | £168 | £166 | (£318) | (£38) | (£114) | £166 | £192 | £319 | £395 | |
| Net Profit | (£611) | (£539) | £31 | £392 | £388 | (£741) | (£88) | (£266) | £388 | £447 | £744 | £922 | |
| Net Profit/Sales | -96.91% | -73.37% | 1.98% | 18.61% | 18.46% | -169.43% | -6.26% | -23.38% | 18.46% | 20.43% | 28.35% | 31.94% | |
| Pro Forma Cash Flow | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Cash Received | |||||||||||||
| Cash from Operations | |||||||||||||
| Cash Sales | £630 | £735 | £1,575 | £2,107 | £2,100 | £438 | £1,400 | £1,138 | £2,100 | £2,188 | £2,625 | £2,888 | |
| Subtotal Cash from Operations | £630 | £735 | £1,575 | £2,107 | £2,100 | £438 | £1,400 | £1,138 | £2,100 | £2,188 | £2,625 | £2,888 | |
| 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 | £630 | £735 | £1,575 | £2,107 | £2,100 | £438 | £1,400 | £1,138 | £2,100 | £2,188 | £2,625 | £2,888 | |
| Expenditures | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Expenditures from Operations | |||||||||||||
| Cash Spending | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | |
| Bill Payments | £142 | £208 | £250 | £516 | £681 | £661 | £156 | £452 | £380 | £680 | £712 | £850 | |
| Subtotal Spent on Operations | £1,142 | £1,208 | £1,250 | £1,516 | £1,681 | £1,661 | £1,156 | £1,452 | £1,380 | £1,680 | £1,712 | £1,850 | |
| 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 | £2,000 | £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 | £3,142 | £1,208 | £1,250 | £1,516 | £1,681 | £1,661 | £1,156 | £1,452 | £1,380 | £1,680 | £1,712 | £1,850 | |
| Net Cash Flow | (£2,512) | (£473) | £325 | £590 | £419 | (£1,224) | £244 | (£314) | £720 | £507 | £913 | £1,037 | |
| Cash Balance | £1,700 | £1,227 | £1,552 | £2,142 | £2,561 | £1,337 | £1,581 | £1,267 | £1,987 | £2,494 | £3,407 | £4,444 | |
| Pro Forma Balance Sheet | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Assets | Starting Balances | ||||||||||||
| Current Assets | |||||||||||||
| Cash | £4,212 | £1,700 | £1,227 | £1,552 | £2,142 | £2,561 | £1,337 | £1,581 | £1,267 | £1,987 | £2,494 | £3,407 | £4,444 |
| Other Current Assets | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 |
| Total Current Assets | £4,512 | £2,000 | £1,527 | £1,852 | £2,442 | £2,861 | £1,637 | £1,881 | £1,567 | £2,287 | £2,794 | £3,707 | £4,744 |
| Long-term Assets | |||||||||||||
| Long-term Assets | £0 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 |
| Accumulated Depreciation | £0 | £33 | £67 | £100 | £133 | £167 | £200 | £233 | £266 | £300 | £333 | £366 | £400 |
| Total Long-term Assets | £0 | £1,967 | £1,933 | £1,900 | £1,867 | £1,834 | £1,800 | £1,767 | £1,734 | £1,700 | £1,667 | £1,634 | £1,600 |
| Total Assets | £4,512 | £3,967 | £3,460 | £3,752 | £4,309 | £4,694 | £3,437 | £3,648 | £3,301 | £3,987 | £4,461 | £5,341 | £6,345 |
| Liabilities and Capital | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Current Liabilities | |||||||||||||
| Accounts Payable | £135 | £200 | £233 | £494 | £658 | £656 | £141 | £439 | £358 | £656 | £684 | £819 | £901 |
| 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 | £135 | £200 | £233 | £494 | £658 | £656 | £141 | £439 | £358 | £656 | £684 | £819 | £901 |
| Long-term Liabilities | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total Liabilities | £135 | £200 | £233 | £494 | £658 | £656 | £141 | £439 | £358 | £656 | £684 | £819 | £901 |
| Paid-in Capital | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Retained Earnings | £4,377 | £4,377 | £4,377 | £4,377 | £4,377 | £4,377 | £4,377 | £4,377 | £4,377 | £4,377 | £4,377 | £4,377 | £4,377 |
| Earnings | £0 | (£611) | (£1,150) | (£1,119) | (£727) | (£339) | (£1,080) | (£1,168) | (£1,434) | (£1,046) | (£599) | £145 | £1,067 |
| Total Capital | £4,377 | £3,766 | £3,227 | £3,258 | £3,650 | £4,038 | £3,297 | £3,209 | £2,943 | £3,331 | £3,778 | £4,522 | £5,444 |
| Total Liabilities and Capital | £4,512 | £3,967 | £3,460 | £3,752 | £4,309 | £4,694 | £3,437 | £3,648 | £3,301 | £3,987 | £4,461 | £5,341 | £6,345 |
| Net Worth | £4,377 | £3,766 | £3,227 | £3,258 | £3,650 | £4,038 | £3,297 | £3,209 | £2,943 | £3,331 | £3,778 | £4,522 | £5,444 |