The Toddler Warehouse

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Child Care Business Plan

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