Plan Outline
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SIC 8351 Social Services - Child day care services
*Reports start as low as $89
Child Care Business Plan
The Toddler Warehouse
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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 | |||||||||||||
| Two income professional families | 0% | $0 | $0 | $7,500 | $9,000 | $12,254 | $15,874 | $17,854 | $19,854 | $21,545 | $22,545 | $23,541 | $24,458 |
| Other | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Sales | $0 | $0 | $7,500 | $9,000 | $12,254 | $15,874 | $17,854 | $19,854 | $21,545 | $22,545 | $23,541 | $24,458 | |
| 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 | |
| Two income professional families | $0 | $0 | $150 | $180 | $245 | $317 | $357 | $397 | $431 | $451 | $471 | $489 | |
| Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Subtotal Direct Cost of Sales | $0 | $0 | $150 | $180 | $245 | $317 | $357 | $397 | $431 | $451 | $471 | $489 | |
| 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 | ||
| Matt | 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 |
| Teacher | 0% | $0 | $0 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 |
| Teacher | 0% | $0 | $0 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 |
| Teaching assistant | 0% | $0 | $0 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 |
| Teaching assistant | 0% | $0 | $0 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 |
| General help person | 0% | $0 | $0 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 |
| Teaching assistant | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 |
| Teaching assistant | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 |
| Total People | 1 | 1 | 6 | 6 | 6 | 6 | 8 | 8 | 8 | 8 | 8 | 8 | |
| Total Payroll | $2,000 | $2,000 | $13,500 | $13,500 | $13,500 | $13,500 | $17,500 | $17,500 | $17,500 | $17,500 | $17,500 | $17,500 | |
| 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 | 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% | 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 | $0 | $0 | $7,500 | $9,000 | $12,254 | $15,874 | $17,854 | $19,854 | $21,545 | $22,545 | $23,541 | $24,458 | |
| Direct Cost of Sales | $0 | $0 | $150 | $180 | $245 | $317 | $357 | $397 | $431 | $451 | $471 | $489 | |
| Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total Cost of Sales | $0 | $0 | $150 | $180 | $245 | $317 | $357 | $397 | $431 | $451 | $471 | $489 | |
| Gross Margin | $0 | $0 | $7,350 | $8,820 | $12,009 | $15,557 | $17,497 | $19,457 | $21,114 | $22,094 | $23,070 | $23,969 | |
| Gross Margin % | 0.00% | 0.00% | 98.00% | 98.00% | 98.00% | 98.00% | 98.00% | 98.00% | 98.00% | 98.00% | 98.00% | 98.00% | |
| Expenses | |||||||||||||
| Payroll | $2,000 | $2,000 | $13,500 | $13,500 | $13,500 | $13,500 | $17,500 | $17,500 | $17,500 | $17,500 | $17,500 | $17,500 | |
| Sales and Marketing and Other Expenses | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | |
| Depreciation | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Licenses | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | |
| Utilities | $175 | $175 | $175 | $175 | $175 | $175 | $175 | $175 | $175 | $175 | $175 | $175 | |
| Mortgage | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | |
| Insurance | $250 | $250 | $250 | $250 | $250 | $250 | $250 | $250 | $250 | $250 | $250 | $250 | |
| Payroll Taxes | 15% | $300 | $300 | $2,025 | $2,025 | $2,025 | $2,025 | $2,625 | $2,625 | $2,625 | $2,625 | $2,625 | $2,625 |
| Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total Operating Expenses | $4,975 | $4,975 | $18,200 | $18,200 | $18,200 | $18,200 | $22,800 | $22,800 | $22,800 | $22,800 | $22,800 | $22,800 | |
| Profit Before Interest and Taxes | ($4,975) | ($4,975) | ($10,850) | ($9,380) | ($6,191) | ($2,643) | ($5,303) | ($3,343) | ($1,686) | ($706) | $270 | $1,169 | |
| EBITDA | ($4,975) | ($4,975) | ($10,850) | ($9,380) | ($6,191) | ($2,643) | ($5,303) | ($3,343) | ($1,686) | ($706) | $270 | $1,169 | |
| 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 | ($4,975) | ($4,975) | ($10,850) | ($9,380) | ($6,191) | ($2,643) | ($5,303) | ($3,343) | ($1,686) | ($706) | $270 | $1,169 | |
| Net Profit/Sales | 0.00% | 0.00% | -144.67% | -104.22% | -50.52% | -16.65% | -29.70% | -16.84% | -7.83% | -3.13% | 1.15% | 4.78% | |
| 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 | $0 | $0 | $7,500 | $9,000 | $12,254 | $15,874 | $17,854 | $19,854 | $21,545 | $22,545 | $23,541 | $24,458 | |
| Subtotal Cash from Operations | $0 | $0 | $7,500 | $9,000 | $12,254 | $15,874 | $17,854 | $19,854 | $21,545 | $22,545 | $23,541 | $24,458 | |
| 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 | $0 | $0 | $7,500 | $9,000 | $12,254 | $15,874 | $17,854 | $19,854 | $21,545 | $22,545 | $23,541 | $24,458 | |
| 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 | $2,000 | $2,000 | $13,500 | $13,500 | $13,500 | $13,500 | $17,500 | $17,500 | $17,500 | $17,500 | $17,500 | $17,500 | |
| Bill Payments | $99 | $2,975 | $3,038 | $4,851 | $4,882 | $4,947 | $5,039 | $5,658 | $5,698 | $5,732 | $5,752 | $5,771 | |
| Subtotal Spent on Operations | $2,099 | $4,975 | $16,538 | $18,351 | $18,382 | $18,447 | $22,539 | $23,158 | $23,198 | $23,232 | $23,252 | $23,271 | |
| 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 | $2,099 | $4,975 | $16,538 | $18,351 | $18,382 | $18,447 | $22,539 | $23,158 | $23,198 | $23,232 | $23,252 | $23,271 | |
| Net Cash Flow | ($2,099) | ($4,975) | ($9,038) | ($9,351) | ($6,128) | ($2,573) | ($4,685) | ($3,304) | ($1,653) | ($687) | $289 | $1,187 | |
| Cash Balance | $47,151 | $42,176 | $33,138 | $23,787 | $17,659 | $15,086 | $10,401 | $7,096 | $5,443 | $4,757 | $5,046 | $6,233 | |
| 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 | $49,250 | $47,151 | $42,176 | $33,138 | $23,787 | $17,659 | $15,086 | $10,401 | $7,096 | $5,443 | $4,757 | $5,046 | $6,233 |
| Other Current Assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Current Assets | $49,250 | $47,151 | $42,176 | $33,138 | $23,787 | $17,659 | $15,086 | $10,401 | $7,096 | $5,443 | $4,757 | $5,046 | $6,233 |
| Long-term Assets | |||||||||||||
| Long-term Assets | $33,600 | $33,600 | $33,600 | $33,600 | $33,600 | $33,600 | $33,600 | $33,600 | $33,600 | $33,600 | $33,600 | $33,600 | $33,600 |
| Accumulated Depreciation | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Long-term Assets | $33,600 | $33,600 | $33,600 | $33,600 | $33,600 | $33,600 | $33,600 | $33,600 | $33,600 | $33,600 | $33,600 | $33,600 | $33,600 |
| Total Assets | $82,850 | $80,751 | $75,776 | $66,738 | $57,387 | $51,259 | $48,686 | $44,001 | $40,696 | $39,043 | $38,357 | $38,646 | $39,833 |
| 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 | $2,876 | $2,876 | $4,688 | $4,717 | $4,780 | $4,850 | $5,469 | $5,507 | $5,540 | $5,559 | $5,578 | $5,596 |
| 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 | $2,876 | $2,876 | $4,688 | $4,717 | $4,780 | $4,850 | $5,469 | $5,507 | $5,540 | $5,559 | $5,578 | $5,596 |
| Long-term Liabilities | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Liabilities | $0 | $2,876 | $2,876 | $4,688 | $4,717 | $4,780 | $4,850 | $5,469 | $5,507 | $5,540 | $5,559 | $5,578 | $5,596 |
| Paid-in Capital | $85,000 | $85,000 | $85,000 | $85,000 | $85,000 | $85,000 | $85,000 | $85,000 | $85,000 | $85,000 | $85,000 | $85,000 | $85,000 |
| Retained Earnings | ($2,150) | ($2,150) | ($2,150) | ($2,150) | ($2,150) | ($2,150) | ($2,150) | ($2,150) | ($2,150) | ($2,150) | ($2,150) | ($2,150) | ($2,150) |
| Earnings | $0 | ($4,975) | ($9,950) | ($20,800) | ($30,180) | ($36,371) | ($39,015) | ($44,318) | ($47,661) | ($49,347) | ($50,053) | ($49,782) | ($48,614) |
| Total Capital | $82,850 | $77,875 | $72,900 | $62,050 | $52,670 | $46,479 | $43,835 | $38,532 | $35,189 | $33,503 | $32,797 | $33,068 | $34,237 |
| Total Liabilities and Capital | $82,850 | $80,751 | $75,776 | $66,738 | $57,387 | $51,259 | $48,686 | $44,001 | $40,696 | $39,043 | $38,357 | $38,646 | $39,833 |
| Net Worth | $82,850 | $77,875 | $72,900 | $62,050 | $52,670 | $46,479 | $43,835 | $38,532 | $35,189 | $33,503 | $32,797 | $33,068 | $34,237 |
