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Plan Outline
Workout Gym Business Plan
Mountain Brook Fitness Center
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 | |||||||||||||
| Memberships | 0% | £20,000 | £20,000 | £22,000 | £22,000 | £22,000 | £24,000 | £28,000 | £32,000 | £36,000 | £42,000 | £46,000 | £50,000 |
| Childcare | 0% | £22,000 | £24,000 | £25,000 | £25,000 | £26,000 | £26,000 | £27,000 | £27,000 | £28,000 | £28,000 | £28,000 | £28,000 |
| Massage | 0% | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 |
| Physical Therapy | 0% | £13,000 | £13,000 | £13,000 | £13,000 | £13,000 | £13,000 | £13,000 | £13,000 | £13,000 | £13,000 | £13,000 | £13,000 |
| Fruit Bar Drinks | 0% | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 |
| Total Sales | £77,000 | £79,000 | £82,000 | £82,000 | £83,000 | £85,000 | £90,000 | £94,000 | £99,000 | £105,000 | £109,000 | £113,000 | |
| Direct Cost of Sales | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Memberships | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Childcare | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Massage | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | £5,000 | |
| Physical Therapy | £7,000 | £7,000 | £7,000 | £7,000 | £7,000 | £7,000 | £7,000 | £7,000 | £7,000 | £7,000 | £7,000 | £7,000 | |
| Fruit Bar Drinks | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | £2,000 | |
| Subtotal Direct Cost of Sales | £14,000 | £14,000 | £14,000 | £14,000 | £14,000 | £14,000 | £14,000 | £14,000 | £14,000 | £14,000 | £14,000 | £14,000 | |
| Personnel Plan | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Center Manager | 0% | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 |
| Assistant Manager | 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 |
| Center Staff | 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 |
| Childcare Manager | 0% | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 |
| Childcare Staff | 0% | £15,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 | £12,000 |
| Pool Manager | 0% | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 |
| Tennis Manager | 0% | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 |
| Total People | 23 | 23 | 23 | 23 | 23 | 23 | 23 | 23 | 23 | 23 | 23 | 23 | |
| Total Payroll | £49,500 | £46,500 | £46,500 | £46,500 | £46,500 | £46,500 | £46,500 | £46,500 | £46,500 | £46,500 | £46,500 | £46,500 | |
| 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 | £77,000 | £79,000 | £82,000 | £82,000 | £83,000 | £85,000 | £90,000 | £94,000 | £99,000 | £105,000 | £109,000 | £113,000 | |
| Direct Cost of Sales | £14,000 | £14,000 | £14,000 | £14,000 | £14,000 | £14,000 | £14,000 | £14,000 | £14,000 | £14,000 | £14,000 | £14,000 | |
| Other Production Expenses | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Cost of Sales | £14,000 | £14,000 | £14,000 | £14,000 | £14,000 | £14,000 | £14,000 | £14,000 | £14,000 | £14,000 | £14,000 | £14,000 | |
| Gross Margin | £63,000 | £65,000 | £68,000 | £68,000 | £69,000 | £71,000 | £76,000 | £80,000 | £85,000 | £91,000 | £95,000 | £99,000 | |
| Gross Margin % | 81.82% | 82.28% | 82.93% | 82.93% | 83.13% | 83.53% | 84.44% | 85.11% | 85.86% | 86.67% | 87.16% | 87.61% | |
| Expenses | |||||||||||||
| Payroll | £49,500 | £46,500 | £46,500 | £46,500 | £46,500 | £46,500 | £46,500 | £46,500 | £46,500 | £46,500 | £46,500 | £46,500 | |
| Sales and Marketing and Other Expenses | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | |
| 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 | |
| Leased Equipment | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| 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 | £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 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Payroll Taxes | 15% | £7,425 | £6,975 | £6,975 | £6,975 | £6,975 | £6,975 | £6,975 | £6,975 | £6,975 | £6,975 | £6,975 | £6,975 |
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Operating Expenses | £63,925 | £60,475 | £60,475 | £60,475 | £60,475 | £60,475 | £60,475 | £60,475 | £60,475 | £60,475 | £60,475 | £60,475 | |
| Profit Before Interest and Taxes | (£925) | £4,525 | £7,525 | £7,525 | £8,525 | £10,525 | £15,525 | £19,525 | £24,525 | £30,525 | £34,525 | £38,525 | |
| EBITDA | £75 | £5,525 | £8,525 | £8,525 | £9,525 | £11,525 | £16,525 | £20,525 | £25,525 | £31,525 | £35,525 | £39,525 | |
| Interest Expense | £2,067 | £2,135 | £2,202 | £2,269 | £2,337 | £2,404 | £2,472 | £2,539 | £2,606 | £2,674 | £2,741 | £2,808 | |
| Taxes Incurred | (£898) | £717 | £1,597 | £1,577 | £1,856 | £2,436 | £3,916 | £5,096 | £6,576 | £8,355 | £9,535 | £10,715 | |
| Net Profit | (£2,095) | £1,673 | £3,726 | £3,679 | £4,332 | £5,685 | £9,137 | £11,890 | £15,343 | £19,496 | £22,249 | £25,002 | |
| Net Profit/Sales | -2.72% | 2.12% | 4.54% | 4.49% | 5.22% | 6.69% | 10.15% | 12.65% | 15.50% | 18.57% | 20.41% | 22.13% | |
| Pro Forma Cash Flow | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Cash Received | |||||||||||||
| Cash from Operations | |||||||||||||
| Cash Sales | £57,750 | £59,250 | £61,500 | £61,500 | £62,250 | £63,750 | £67,500 | £70,500 | £74,250 | £78,750 | £81,750 | £84,750 | |
| Cash from Receivables | £0 | £642 | £19,267 | £19,775 | £20,500 | £20,508 | £20,767 | £21,292 | £22,533 | £23,542 | £24,800 | £26,283 | |
| Subtotal Cash from Operations | £57,750 | £59,892 | £80,767 | £81,275 | £82,750 | £84,258 | £88,267 | £91,792 | £96,783 | £102,292 | £106,550 | £111,033 | |
| 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 | £70,000 | £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 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | £10,000 | |
| 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 | £137,750 | £69,892 | £90,767 | £91,275 | £92,750 | £94,258 | £98,267 | £101,792 | £106,783 | £112,292 | £116,550 | £121,033 | |
| Expenditures | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Expenditures from Operations | |||||||||||||
| Cash Spending | £49,500 | £46,500 | £46,500 | £46,500 | £46,500 | £46,500 | £46,500 | £46,500 | £46,500 | £46,500 | £46,500 | £46,500 | |
| Bill Payments | £60,953 | £28,636 | £29,858 | £30,776 | £30,833 | £31,190 | £31,867 | £33,404 | £34,661 | £36,218 | £38,046 | £39,293 | |
| Subtotal Spent on Operations | £110,453 | £75,136 | £76,358 | £77,276 | £77,333 | £77,690 | £78,367 | £79,904 | £81,161 | £82,718 | £84,546 | £85,793 | |
| 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 | £1,116 | £1,116 | £1,116 | £1,116 | £1,116 | £1,116 | £1,116 | £1,116 | £1,116 | £1,116 | £1,116 | £1,116 | |
| Other Liabilities Principal Repayment | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Long-term Liabilities Principal Repayment | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | £800 | |
| Purchase Other Current Assets | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | £6,000 | |
| 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 | £118,369 | £83,052 | £84,274 | £85,192 | £85,249 | £85,606 | £86,283 | £87,820 | £89,077 | £90,634 | £92,462 | £93,709 | |
| Net Cash Flow | £19,381 | (£13,160) | £6,492 | £6,083 | £7,501 | £8,652 | £11,984 | £13,971 | £17,706 | £21,657 | £24,088 | £27,325 | |
| Cash Balance | £69,381 | £56,221 | £62,713 | £68,797 | £76,298 | £84,950 | £96,934 | £110,905 | £128,611 | £150,269 | £174,357 | £201,682 | |
| Pro Forma Balance Sheet | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Assets | Starting Balances | ||||||||||||
| Current Assets | |||||||||||||
| Cash | £50,000 | £69,381 | £56,221 | £62,713 | £68,797 | £76,298 | £84,950 | £96,934 | £110,905 | £128,611 | £150,269 | £174,357 | £201,682 |
| Accounts Receivable | £0 | £19,250 | £38,358 | £39,592 | £40,317 | £40,567 | £41,308 | £43,042 | £45,250 | £47,467 | £50,175 | £52,625 | £54,592 |
| Other Current Assets | £50,000 | £56,000 | £62,000 | £68,000 | £74,000 | £80,000 | £86,000 | £92,000 | £98,000 | £104,000 | £110,000 | £116,000 | £122,000 |
| Total Current Assets | £100,000 | £144,631 | £156,579 | £170,305 | £183,113 | £196,864 | £212,259 | £231,976 | £254,155 | £280,078 | £310,444 | £342,982 | £378,273 |
| Long-term Assets | |||||||||||||
| Long-term Assets | £200,000 | £200,000 | £200,000 | £200,000 | £200,000 | £200,000 | £200,000 | £200,000 | £200,000 | £200,000 | £200,000 | £200,000 | £200,000 |
| Accumulated Depreciation | £48,000 | £49,000 | £50,000 | £51,000 | £52,000 | £53,000 | £54,000 | £55,000 | £56,000 | £57,000 | £58,000 | £59,000 | £60,000 |
| Total Long-term Assets | £152,000 | £151,000 | £150,000 | £149,000 | £148,000 | £147,000 | £146,000 | £145,000 | £144,000 | £143,000 | £142,000 | £141,000 | £140,000 |
| Total Assets | £252,000 | £295,631 | £306,579 | £319,305 | £331,113 | £343,864 | £358,259 | £376,976 | £398,155 | £423,078 | £452,444 | £483,982 | £518,273 |
| Liabilities and Capital | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Current Liabilities | |||||||||||||
| Accounts Payable | £60,000 | £27,642 | £28,833 | £29,748 | £29,794 | £30,129 | £30,755 | £32,251 | £33,456 | £34,952 | £36,737 | £37,943 | £39,148 |
| Current Borrowing | £70,000 | £138,884 | £137,768 | £136,652 | £135,536 | £134,420 | £133,304 | £132,188 | £131,072 | £129,956 | £128,840 | £127,724 | £126,608 |
| Other Current Liabilities | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Subtotal Current Liabilities | £130,000 | £166,526 | £166,601 | £166,400 | £165,330 | £164,549 | £164,059 | £164,439 | £164,528 | £164,908 | £165,577 | £165,667 | £165,756 |
| Long-term Liabilities | £100,000 | £109,200 | £118,400 | £127,600 | £136,800 | £146,000 | £155,200 | £164,400 | £173,600 | £182,800 | £192,000 | £201,200 | £210,400 |
| Total Liabilities | £230,000 | £275,726 | £285,001 | £294,000 | £302,130 | £310,549 | £319,259 | £328,839 | £338,128 | £347,708 | £357,577 | £366,867 | £376,156 |
| Paid-in Capital | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Retained Earnings | £22,000 | £22,000 | £22,000 | £22,000 | £22,000 | £22,000 | £22,000 | £22,000 | £22,000 | £22,000 | £22,000 | £22,000 | £22,000 |
| Earnings | £0 | (£2,095) | (£421) | £3,305 | £6,983 | £11,315 | £17,000 | £26,137 | £38,027 | £53,370 | £72,866 | £95,115 | £120,117 |
| Total Capital | £22,000 | £19,905 | £21,579 | £25,305 | £28,983 | £33,315 | £39,000 | £48,137 | £60,027 | £75,370 | £94,866 | £117,115 | £142,117 |
| Total Liabilities and Capital | £252,000 | £295,631 | £306,579 | £319,305 | £331,113 | £343,864 | £358,259 | £376,976 | £398,155 | £423,078 | £452,444 | £483,982 | £518,273 |
| Net Worth | £22,000 | £19,905 | £21,579 | £25,305 | £28,983 | £33,315 | £39,000 | £48,137 | £60,027 | £75,370 | £94,866 | £117,115 | £142,117 |