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Wine Store Business Plan

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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
Wine 0% £40,000 £45,000 £50,000 £50,000 £60,000 £75,000 £100,000 £125,000 £70,000 £70,000 £75,000 £80,000
Spirits 0% £4,000 £4,500 £5,000 £5,000 £6,000 £7,500 £10,000 £12,500 £7,000 £7,000 £7,500 £8,000
Other 0% £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Sales £44,000 £49,500 £55,000 £55,000 £66,000 £82,500 £110,000 £137,500 £77,000 £77,000 £82,500 £88,000
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
Wine £24,242 £27,273 £30,303 £30,303 £36,364 £45,455 £60,606 £75,758 £42,424 £42,424 £45,455 £48,485
Spirits £3,279 £3,689 £4,098 £4,098 £4,918 £6,148 £8,197 £10,246 £5,738 £5,738 £6,148 £6,557
Other £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Subtotal Direct Cost of Sales £27,521 £30,961 £34,401 £34,401 £41,282 £51,602 £68,803 £86,003 £48,162 £48,162 £51,602 £55,042
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
Store Managers/Partners 0% £8,000 £8,000 £8,000 £8,000 £8,000 £8,000 £8,000 £8,000 £8,000 £8,000 £8,000 £8,000
Salespeople -- Full-time 0% £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Salespeople -- Seasonal 0% £0 £0 £0 £0 £0 £0 £930 £1,860 £1,860 £0 £0 £0
Stock/Delivery -- Full-time 0% £2,050 £1,640 £1,640 £2,050 £1,640 £1,640 £2,050 £1,640 £1,640 £2,050 £1,640 £1,640
Stock/Delivery -- Seasonal 0% £0 £0 £0 £0 £0 £0 £820 £1,640 £0 £0 £0 £0
Other 0% £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total People 6 6 6 6 6 6 8 8 6 6 6 6
Total Payroll £10,050 £9,640 £9,640 £10,050 £9,640 £9,640 £11,800 £13,140 £11,500 £10,050 £9,640 £9,640
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 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00%
Long-term Interest Rate 11.00% 11.00% 11.00% 11.00% 11.00% 11.00% 11.00% 11.00% 11.00% 11.00% 11.00% 11.00%
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 £44,000 £49,500 £55,000 £55,000 £66,000 £82,500 £110,000 £137,500 £77,000 £77,000 £82,500 £88,000
Direct Cost of Sales £27,521 £30,961 £34,401 £34,401 £41,282 £51,602 £68,803 £86,003 £48,162 £48,162 £51,602 £55,042
Other £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Cost of Sales £27,521 £30,961 £34,401 £34,401 £41,282 £51,602 £68,803 £86,003 £48,162 £48,162 £51,602 £55,042
Gross Margin £16,479 £18,539 £20,599 £20,599 £24,718 £30,898 £41,197 £51,497 £28,838 £28,838 £30,898 £32,958
Gross Margin % 37.45% 37.45% 37.45% 37.45% 37.45% 37.45% 37.45% 37.45% 37.45% 37.45% 37.45% 37.45%
Expenses
Payroll £10,050 £9,640 £9,640 £10,050 £9,640 £9,640 £11,800 £13,140 £11,500 £10,050 £9,640 £9,640
Sales and Marketing and Other Expenses £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Depreciation £880 £990 £1,100 £1,100 £1,320 £1,650 £2,200 £2,750 £1,540 £1,540 £1,650 £1,760
POS computer software lease £250 £250 £250 £250 £250 £250 £250 £250 £250 £250 £250 £250
Rent £0 £0 £0 £6,233 £6,233 £6,233 £6,233 £6,233 £6,233 £6,233 £6,233 £6,233
Utilities- HVAC and phone/data lines £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500
Insurance £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500
Vehicle Delivery Expenses £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500
Maintenance/Repairs £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500
Cleaning/Supplies £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500
Rent £1,972 £1,972 £1,972 £1,972 £1,972 £1,972 £1,972 £1,972 £1,972 £1,972 £1,972 £1,972
Leased Equipment £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Advertising/Marketing £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000
Payroll Taxes 16% £1,608 £1,542 £1,542 £1,608 £1,542 £1,542 £1,888 £2,102 £1,840 £1,608 £1,542 £1,542
Other £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Operating Expenses £18,260 £17,894 £18,004 £24,713 £24,457 £24,787 £27,843 £29,947 £26,835 £25,153 £24,787 £24,897
Profit Before Interest and Taxes (£1,781) £644 £2,594 (£4,114) £261 £6,111 £13,355 £21,550 £2,004 £3,686 £6,111 £8,061
EBITDA (£901) £1,634 £3,694 (£3,014) £1,581 £7,761 £15,555 £24,300 £3,544 £5,226 £7,761 £9,821
Interest Expense £2,174 £2,148 £2,121 £2,095 £2,069 £2,043 £2,017 £1,990 £1,964 £1,938 £1,912 £1,886
Taxes Incurred (£1,186) (£376) £118 (£1,552) (£452) £1,017 £2,835 £4,890 £10 £437 £1,050 £1,544
Net Profit (£2,768) (£1,127) £355 (£4,657) (£1,356) £3,051 £8,504 £14,669 £29 £1,311 £3,149 £4,631
Net Profit/Sales -6.29% -2.28% 0.64% -8.47% -2.05% 3.70% 7.73% 10.67% 0.04% 1.70% 3.82% 5.26%
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 £44,000 £49,500 £55,000 £55,000 £66,000 £82,500 £110,000 £137,500 £77,000 £77,000 £82,500 £88,000
Subtotal Cash from Operations £44,000 £49,500 £55,000 £55,000 £66,000 £82,500 £110,000 £137,500 £77,000 £77,000 £82,500 £88,000
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 £44,000 £49,500 £55,000 £55,000 £66,000 £82,500 £110,000 £137,500 £77,000 £77,000 £82,500 £88,000
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 £10,050 £9,640 £9,640 £10,050 £9,640 £9,640 £11,800 £13,140 £11,500 £10,050 £9,640 £9,640
Bill Payments £277 £8,341 £9,052 £10,162 £30,390 £64,482 £80,408 £107,065 £122,410 £23,698 £64,358 £71,975
Subtotal Spent on Operations £10,327 £17,981 £18,692 £20,212 £40,030 £74,122 £92,208 £120,205 £133,910 £33,748 £73,998 £81,615
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 £2,857 £2,857 £2,857 £2,857 £2,857 £2,857 £2,857 £2,857 £2,857 £2,857 £2,857 £2,857
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 £13,184 £20,838 £21,549 £23,069 £42,887 £76,979 £95,065 £123,062 £136,767 £36,605 £76,855 £84,472
Net Cash Flow £30,816 £28,662 £33,451 £31,931 £23,113 £5,521 £14,935 £14,438 (£59,767) £40,395 £5,645 £3,528
Cash Balance £100,816 £129,477 £162,929 £194,860 £217,973 £223,494 £238,429 £252,866 £193,100 £233,495 £239,140 £242,668
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 £70,000 £100,816 £129,477 £162,929 £194,860 £217,973 £223,494 £238,429 £252,866 £193,100 £233,495 £239,140 £242,668
Inventory £150,000 £122,479 £91,518 £57,116 £37,842 £45,410 £56,762 £75,683 £94,604 £52,978 £52,978 £56,762 £60,546
Other Current Assets £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Current Assets £220,000 £223,295 £220,995 £220,045 £232,702 £263,383 £280,256 £314,112 £347,470 £246,078 £286,473 £295,902 £303,215
Long-term Assets
Long-term Assets £180,000 £180,000 £180,000 £180,000 £180,000 £180,000 £180,000 £180,000 £180,000 £180,000 £180,000 £180,000 £180,000
Accumulated Depreciation £0 £880 £1,870 £2,970 £4,070 £5,390 £7,040 £9,240 £11,990 £13,530 £15,070 £16,720 £18,480
Total Long-term Assets £180,000 £179,120 £178,130 £177,030 £175,930 £174,610 £172,960 £170,760 £168,010 £166,470 £164,930 £163,280 £161,520
Total Assets £400,000 £402,415 £399,125 £397,075 £408,632 £437,993 £453,216 £484,872 £515,480 £412,548 £451,403 £459,182 £464,735
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 £8,040 £8,735 £9,187 £28,258 £61,832 £76,861 £102,870 £121,666 £21,561 £61,963 £69,450 £73,228
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 £8,040 £8,735 £9,187 £28,258 £61,832 £76,861 £102,870 £121,666 £21,561 £61,963 £69,450 £73,228
Long-term Liabilities £240,000 £237,143 £234,286 £231,429 £228,572 £225,715 £222,858 £220,001 £217,144 £214,287 £211,430 £208,573 £205,716
Total Liabilities £240,000 £245,183 £243,021 £240,616 £256,830 £287,547 £299,719 £322,871 £338,810 £235,848 £273,393 £278,023 £278,944
Paid-in Capital £235,000 £235,000 £235,000 £235,000 £235,000 £235,000 £235,000 £235,000 £235,000 £235,000 £235,000 £235,000 £235,000
Retained Earnings (£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)
Earnings £0 (£2,768) (£3,896) (£3,541) (£8,198) (£9,554) (£6,503) £2,001 £16,670 £16,700 £18,010 £21,159 £25,791
Total Capital £160,000 £157,232 £156,104 £156,459 £151,802 £150,446 £153,497 £162,001 £176,670 £176,700 £178,010 £181,159 £185,791
Total Liabilities and Capital £400,000 £402,415 £399,125 £397,075 £408,632 £437,993 £453,216 £484,872 £515,480 £412,548 £451,403 £459,182 £464,735
Net Worth £160,000 £157,232 £156,104 £156,459 £151,802 £150,446 £153,497 £162,001 £176,670 £176,700 £178,010 £181,159 £185,791
previous
next
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
Wine 0% £40,000 £45,000 £50,000 £50,000 £60,000 £75,000 £100,000 £125,000 £70,000 £70,000 £75,000 £80,000
Spirits 0% £4,000 £4,500 £5,000 £5,000 £6,000 £7,500 £10,000 £12,500 £7,000 £7,000 £7,500 £8,000
Other 0% £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Sales £44,000 £49,500 £55,000 £55,000 £66,000 £82,500 £110,000 £137,500 £77,000 £77,000 £82,500 £88,000
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
Wine £24,242 £27,273 £30,303 £30,303 £36,364 £45,455 £60,606 £75,758 £42,424 £42,424 £45,455 £48,485
Spirits £3,279 £3,689 £4,098 £4,098 £4,918 £6,148 £8,197 £10,246 £5,738 £5,738 £6,148 £6,557
Other £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Subtotal Direct Cost of Sales £27,521 £30,961 £34,401 £34,401 £41,282 £51,602 £68,803 £86,003 £48,162 £48,162 £51,602 £55,042
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
Store Managers/Partners 0% £8,000 £8,000 £8,000 £8,000 £8,000 £8,000 £8,000 £8,000 £8,000 £8,000 £8,000 £8,000
Salespeople -- Full-time 0% £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Salespeople -- Seasonal 0% £0 £0 £0 £0 £0 £0 £930 £1,860 £1,860 £0 £0 £0
Stock/Delivery -- Full-time 0% £2,050 £1,640 £1,640 £2,050 £1,640 £1,640 £2,050 £1,640 £1,640 £2,050 £1,640 £1,640
Stock/Delivery -- Seasonal 0% £0 £0 £0 £0 £0 £0 £820 £1,640 £0 £0 £0 £0
Other 0% £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total People 6 6 6 6 6 6 8 8 6 6 6 6
Total Payroll £10,050 £9,640 £9,640 £10,050 £9,640 £9,640 £11,800 £13,140 £11,500 £10,050 £9,640 £9,640
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 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00%
Long-term Interest Rate 11.00% 11.00% 11.00% 11.00% 11.00% 11.00% 11.00% 11.00% 11.00% 11.00% 11.00% 11.00%
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 £44,000 £49,500 £55,000 £55,000 £66,000 £82,500 £110,000 £137,500 £77,000 £77,000 £82,500 £88,000
Direct Cost of Sales £27,521 £30,961 £34,401 £34,401 £41,282 £51,602 £68,803 £86,003 £48,162 £48,162 £51,602 £55,042
Other £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Cost of Sales £27,521 £30,961 £34,401 £34,401 £41,282 £51,602 £68,803 £86,003 £48,162 £48,162 £51,602 £55,042
Gross Margin £16,479 £18,539 £20,599 £20,599 £24,718 £30,898 £41,197 £51,497 £28,838 £28,838 £30,898 £32,958
Gross Margin % 37.45% 37.45% 37.45% 37.45% 37.45% 37.45% 37.45% 37.45% 37.45% 37.45% 37.45% 37.45%
Expenses
Payroll £10,050 £9,640 £9,640 £10,050 £9,640 £9,640 £11,800 £13,140 £11,500 £10,050 £9,640 £9,640
Sales and Marketing and Other Expenses £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Depreciation £880 £990 £1,100 £1,100 £1,320 £1,650 £2,200 £2,750 £1,540 £1,540 £1,650 £1,760
POS computer software lease £250 £250 £250 £250 £250 £250 £250 £250 £250 £250 £250 £250
Rent £0 £0 £0 £6,233 £6,233 £6,233 £6,233 £6,233 £6,233 £6,233 £6,233 £6,233
Utilities- HVAC and phone/data lines £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500
Insurance £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500
Vehicle Delivery Expenses £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500
Maintenance/Repairs £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500
Cleaning/Supplies £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500
Rent £1,972 £1,972 £1,972 £1,972 £1,972 £1,972 £1,972 £1,972 £1,972 £1,972 £1,972 £1,972
Leased Equipment £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Advertising/Marketing £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000 £1,000
Payroll Taxes 16% £1,608 £1,542 £1,542 £1,608 £1,542 £1,542 £1,888 £2,102 £1,840 £1,608 £1,542 £1,542
Other £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Operating Expenses £18,260 £17,894 £18,004 £24,713 £24,457 £24,787 £27,843 £29,947 £26,835 £25,153 £24,787 £24,897
Profit Before Interest and Taxes (£1,781) £644 £2,594 (£4,114) £261 £6,111 £13,355 £21,550 £2,004 £3,686 £6,111 £8,061
EBITDA (£901) £1,634 £3,694 (£3,014) £1,581 £7,761 £15,555 £24,300 £3,544 £5,226 £7,761 £9,821
Interest Expense £2,174 £2,148 £2,121 £2,095 £2,069 £2,043 £2,017 £1,990 £1,964 £1,938 £1,912 £1,886
Taxes Incurred (£1,186) (£376) £118 (£1,552) (£452) £1,017 £2,835 £4,890 £10 £437 £1,050 £1,544
Net Profit (£2,768) (£1,127) £355 (£4,657) (£1,356) £3,051 £8,504 £14,669 £29 £1,311 £3,149 £4,631
Net Profit/Sales -6.29% -2.28% 0.64% -8.47% -2.05% 3.70% 7.73% 10.67% 0.04% 1.70% 3.82% 5.26%
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 £44,000 £49,500 £55,000 £55,000 £66,000 £82,500 £110,000 £137,500 £77,000 £77,000 £82,500 £88,000
Subtotal Cash from Operations £44,000 £49,500 £55,000 £55,000 £66,000 £82,500 £110,000 £137,500 £77,000 £77,000 £82,500 £88,000
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 £44,000 £49,500 £55,000 £55,000 £66,000 £82,500 £110,000 £137,500 £77,000 £77,000 £82,500 £88,000
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 £10,050 £9,640 £9,640 £10,050 £9,640 £9,640 £11,800 £13,140 £11,500 £10,050 £9,640 £9,640
Bill Payments £277 £8,341 £9,052 £10,162 £30,390 £64,482 £80,408 £107,065 £122,410 £23,698 £64,358 £71,975
Subtotal Spent on Operations £10,327 £17,981 £18,692 £20,212 £40,030 £74,122 £92,208 £120,205 £133,910 £33,748 £73,998 £81,615
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 £2,857 £2,857 £2,857 £2,857 £2,857 £2,857 £2,857 £2,857 £2,857 £2,857 £2,857 £2,857
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 £13,184 £20,838 £21,549 £23,069 £42,887 £76,979 £95,065 £123,062 £136,767 £36,605 £76,855 £84,472
Net Cash Flow £30,816 £28,662 £33,451 £31,931 £23,113 £5,521 £14,935 £14,438 (£59,767) £40,395 £5,645 £3,528
Cash Balance £100,816 £129,477 £162,929 £194,860 £217,973 £223,494 £238,429 £252,866 £193,100 £233,495 £239,140 £242,668
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 £70,000 £100,816 £129,477 £162,929 £194,860 £217,973 £223,494 £238,429 £252,866 £193,100 £233,495 £239,140 £242,668
Inventory £150,000 £122,479 £91,518 £57,116 £37,842 £45,410 £56,762 £75,683 £94,604 £52,978 £52,978 £56,762 £60,546
Other Current Assets £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Total Current Assets £220,000 £223,295 £220,995 £220,045 £232,702 £263,383 £280,256 £314,112 £347,470 £246,078 £286,473 £295,902 £303,215
Long-term Assets
Long-term Assets £180,000 £180,000 £180,000 £180,000 £180,000 £180,000 £180,000 £180,000 £180,000 £180,000 £180,000 £180,000 £180,000
Accumulated Depreciation £0 £880 £1,870 £2,970 £4,070 £5,390 £7,040 £9,240 £11,990 £13,530 £15,070 £16,720 £18,480
Total Long-term Assets £180,000 £179,120 £178,130 £177,030 £175,930 £174,610 £172,960 £170,760 £168,010 £166,470 £164,930 £163,280 £161,520
Total Assets £400,000 £402,415 £399,125 £397,075 £408,632 £437,993 £453,216 £484,872 £515,480 £412,548 £451,403 £459,182 £464,735
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 £8,040 £8,735 £9,187 £28,258 £61,832 £76,861 £102,870 £121,666 £21,561 £61,963 £69,450 £73,228
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 £8,040 £8,735 £9,187 £28,258 £61,832 £76,861 £102,870 £121,666 £21,561 £61,963 £69,450 £73,228
Long-term Liabilities £240,000 £237,143 £234,286 £231,429 £228,572 £225,715 £222,858 £220,001 £217,144 £214,287 £211,430 £208,573 £205,716
Total Liabilities £240,000 £245,183 £243,021 £240,616 £256,830 £287,547 £299,719 £322,871 £338,810 £235,848 £273,393 £278,023 £278,944
Paid-in Capital £235,000 £235,000 £235,000 £235,000 £235,000 £235,000 £235,000 £235,000 £235,000 £235,000 £235,000 £235,000 £235,000
Retained Earnings (£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)
Earnings £0 (£2,768) (£3,896) (£3,541) (£8,198) (£9,554) (£6,503) £2,001 £16,670 £16,700 £18,010 £21,159 £25,791
Total Capital £160,000 £157,232 £156,104 £156,459 £151,802 £150,446 £153,497 £162,001 £176,670 £176,700 £178,010 £181,159 £185,791
Total Liabilities and Capital £400,000 £402,415 £399,125 £397,075 £408,632 £437,993 £453,216 £484,872 £515,480 £412,548 £451,403 £459,182 £464,735
Net Worth £160,000 £157,232 £156,104 £156,459 £151,802 £150,446 £153,497 £162,001 £176,670 £176,700 £178,010 £181,159 £185,791