Plan Outline
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SIC 8351 Social Services - Child day care services
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Day Care Business Plan
Safe Kids Child Care
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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 | ||
| Unit Sales | |||||||||||||
| Full-Time Child - Month | 0% | 25 | 25 | 35 | 40 | 50 | 50 | 60 | 60 | 70 | 75 | 75 | 75 |
| Drop-In Child - Hour | 0% | 50 | 75 | 100 | 100 | 100 | 150 | 150 | 200 | 200 | 250 | 250 | 250 |
| Other | 0% | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Total Unit Sales | 75 | 100 | 135 | 140 | 150 | 200 | 210 | 260 | 270 | 325 | 325 | 325 | |
| Unit Prices | Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | |
| Full-Time Child - Month | $400.00 | $400.00 | $400.00 | $400.00 | $400.00 | $400.00 | $400.00 | $400.00 | $400.00 | $400.00 | $400.00 | $400.00 | |
| Drop-In Child - Hour | $3.00 | $3.00 | $3.00 | $3.00 | $3.00 | $3.00 | $3.00 | $3.00 | $3.00 | $3.00 | $3.00 | $3.00 | |
| Other | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | |
| Sales | |||||||||||||
| Full-Time Child - Month | $10,000 | $10,000 | $14,000 | $16,000 | $20,000 | $20,000 | $24,000 | $24,000 | $28,000 | $30,000 | $30,000 | $30,000 | |
| Drop-In Child - Hour | $150 | $225 | $300 | $300 | $300 | $450 | $450 | $600 | $600 | $750 | $750 | $750 | |
| Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total Sales | $10,150 | $10,225 | $14,300 | $16,300 | $20,300 | $20,450 | $24,450 | $24,600 | $28,600 | $30,750 | $30,750 | $30,750 | |
| Direct Unit Costs | Month 1 | Month 2 | Month 3 | Month 4 | Month 5 | Month 6 | Month 7 | Month 8 | Month 9 | Month 10 | Month 11 | Month 12 | |
| Full-Time Child - Month | 0.00% | $10.00 | $10.00 | $10.00 | $10.00 | $10.00 | $10.00 | $10.00 | $10.00 | $10.00 | $10.00 | $10.00 | $10.00 |
| Drop-In Child - Hour | 0.00% | $0.75 | $0.75 | $0.75 | $0.75 | $0.75 | $0.75 | $0.75 | $0.75 | $0.75 | $0.75 | $0.75 | $0.75 |
| Other | 0.00% | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
| Direct Cost of Sales | |||||||||||||
| Full-Time Child - Month | $250 | $250 | $350 | $400 | $500 | $500 | $600 | $600 | $700 | $750 | $750 | $750 | |
| Drop-In Child - Hour | $38 | $56 | $75 | $75 | $75 | $113 | $113 | $150 | $150 | $188 | $188 | $188 | |
| Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Subtotal Direct Cost of Sales | $288 | $306 | $425 | $475 | $575 | $613 | $713 | $750 | $850 | $938 | $938 | $938 | |
| 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 | ||
| Managers (2) | 0% | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 |
| Care Staff | 0% | $8,000 | $8,000 | $8,000 | $8,000 | $8,000 | $12,000 | $12,000 | $12,000 | $14,000 | $16,000 | $16,000 | $16,000 |
| Other | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total People | 4 | 4 | 4 | 6 | 6 | 8 | 8 | 8 | 9 | 10 | 10 | 10 | |
| Total Payroll | $14,000 | $14,000 | $14,000 | $14,000 | $14,000 | $18,000 | $18,000 | $18,000 | $20,000 | $22,000 | $22,000 | $22,000 | |
| 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% | 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 | |||||||||||||
| 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 | $10,150 | $10,225 | $14,300 | $16,300 | $20,300 | $20,450 | $24,450 | $24,600 | $28,600 | $30,750 | $30,750 | $30,750 | |
| Direct Cost of Sales | $288 | $306 | $425 | $475 | $575 | $613 | $713 | $750 | $850 | $938 | $938 | $938 | |
| Other Production Expenses | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total Cost of Sales | $288 | $306 | $425 | $475 | $575 | $613 | $713 | $750 | $850 | $938 | $938 | $938 | |
| Gross Margin | $9,863 | $9,919 | $13,875 | $15,825 | $19,725 | $19,838 | $23,738 | $23,850 | $27,750 | $29,813 | $29,813 | $29,813 | |
| Gross Margin % | 97.17% | 97.00% | 97.03% | 97.09% | 97.17% | 97.00% | 97.09% | 96.95% | 97.03% | 96.95% | 96.95% | 96.95% | |
| Expenses | |||||||||||||
| Payroll | $14,000 | $14,000 | $14,000 | $14,000 | $14,000 | $18,000 | $18,000 | $18,000 | $20,000 | $22,000 | $22,000 | $22,000 | |
| Sales and Marketing and Other Expenses | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Depreciation | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Leased Equipment | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | |
| Certifications & Inspections | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | |
| Utilities | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | |
| Insurance | $250 | $250 | $250 | $250 | $250 | $250 | $250 | $250 | $250 | $250 | $250 | $250 | |
| Rent | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | |
| Payroll Taxes | 15% | $2,100 | $2,100 | $2,100 | $2,100 | $2,100 | $2,700 | $2,700 | $2,700 | $3,000 | $3,300 | $3,300 | $3,300 |
| Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total Operating Expenses | $18,350 | $18,350 | $18,350 | $18,350 | $18,350 | $22,950 | $22,950 | $22,950 | $25,250 | $27,550 | $27,550 | $27,550 | |
| Profit Before Interest and Taxes | ($8,488) | ($8,431) | ($4,475) | ($2,525) | $1,375 | ($3,113) | $788 | $900 | $2,500 | $2,263 | $2,263 | $2,263 | |
| EBITDA | ($8,488) | ($8,431) | ($4,475) | ($2,525) | $1,375 | ($3,113) | $788 | $900 | $2,500 | $2,263 | $2,263 | $2,263 | |
| Interest Expense | $245 | $240 | $235 | $230 | $225 | $220 | $215 | $210 | $205 | $200 | $195 | $190 | |
| Taxes Incurred | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Net Profit | ($8,733) | ($8,671) | ($4,710) | ($2,755) | $1,150 | ($3,333) | $573 | $690 | $2,295 | $2,063 | $2,068 | $2,073 | |
| Net Profit/Sales | -86.03% | -84.80% | -32.94% | -16.90% | 5.67% | -16.30% | 2.34% | 2.80% | 8.02% | 6.71% | 6.72% | 6.74% | |
| 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 | $10,150 | $10,225 | $14,300 | $16,300 | $20,300 | $20,450 | $24,450 | $24,600 | $28,600 | $30,750 | $30,750 | $30,750 | |
| Subtotal Cash from Operations | $10,150 | $10,225 | $14,300 | $16,300 | $20,300 | $20,450 | $24,450 | $24,600 | $28,600 | $30,750 | $30,750 | $30,750 | |
| 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 | $10,150 | $10,225 | $14,300 | $16,300 | $20,300 | $20,450 | $24,450 | $24,600 | $28,600 | $30,750 | $30,750 | $30,750 | |
| 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 | $14,000 | $14,000 | $14,000 | $14,000 | $14,000 | $18,000 | $18,000 | $18,000 | $20,000 | $22,000 | $22,000 | $22,000 | |
| Bill Payments | $163 | $4,883 | $4,900 | $5,012 | $5,058 | $5,171 | $5,786 | $5,879 | $5,923 | $6,318 | $6,687 | $6,682 | |
| Subtotal Spent on Operations | $14,163 | $18,883 | $18,900 | $19,012 | $19,058 | $23,171 | $23,786 | $23,879 | $25,923 | $28,318 | $28,687 | $28,682 | |
| 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 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | |
| 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 | $14,763 | $19,483 | $19,500 | $19,612 | $19,658 | $23,771 | $24,386 | $24,479 | $26,523 | $28,918 | $29,287 | $29,282 | |
| Net Cash Flow | ($4,613) | ($9,258) | ($5,200) | ($3,312) | $642 | ($3,321) | $64 | $121 | $2,077 | $1,832 | $1,463 | $1,468 | |
| Cash Balance | $62,387 | $53,129 | $47,929 | $44,618 | $45,260 | $41,939 | $42,003 | $42,124 | $44,201 | $46,033 | $47,496 | $48,964 | |
| 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 | $67,000 | $62,387 | $53,129 | $47,929 | $44,618 | $45,260 | $41,939 | $42,003 | $42,124 | $44,201 | $46,033 | $47,496 | $48,964 |
| Other Current Assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Current Assets | $67,000 | $62,387 | $53,129 | $47,929 | $44,618 | $45,260 | $41,939 | $42,003 | $42,124 | $44,201 | $46,033 | $47,496 | $48,964 |
| Long-term Assets | |||||||||||||
| Long-term Assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Accumulated Depreciation | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Long-term Assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Assets | $67,000 | $62,387 | $53,129 | $47,929 | $44,618 | $45,260 | $41,939 | $42,003 | $42,124 | $44,201 | $46,033 | $47,496 | $48,964 |
| 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 | $4,720 | $4,733 | $4,843 | $4,887 | $4,978 | $5,590 | $5,682 | $5,713 | $6,095 | $6,465 | $6,460 | $6,455 |
| 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 | $4,720 | $4,733 | $4,843 | $4,887 | $4,978 | $5,590 | $5,682 | $5,713 | $6,095 | $6,465 | $6,460 | $6,455 |
| Long-term Liabilities | $30,000 | $29,400 | $28,800 | $28,200 | $27,600 | $27,000 | $26,400 | $25,800 | $25,200 | $24,600 | $24,000 | $23,400 | $22,800 |
| Total Liabilities | $30,000 | $34,120 | $33,533 | $33,043 | $32,487 | $31,978 | $31,990 | $31,482 | $30,913 | $30,695 | $30,465 | $29,860 | $29,255 |
| Paid-in Capital | $40,000 | $40,000 | $40,000 | $40,000 | $40,000 | $40,000 | $40,000 | $40,000 | $40,000 | $40,000 | $40,000 | $40,000 | $40,000 |
| Retained Earnings | ($3,000) | ($3,000) | ($3,000) | ($3,000) | ($3,000) | ($3,000) | ($3,000) | ($3,000) | ($3,000) | ($3,000) | ($3,000) | ($3,000) | ($3,000) |
| Earnings | $0 | ($8,733) | ($17,404) | ($22,114) | ($24,869) | ($23,719) | ($27,051) | ($26,479) | ($25,789) | ($23,494) | ($21,431) | ($19,364) | ($17,291) |
| Total Capital | $37,000 | $28,268 | $19,596 | $14,886 | $12,131 | $13,281 | $9,949 | $10,521 | $11,211 | $13,506 | $15,569 | $17,636 | $19,709 |
| Total Liabilities and Capital | $67,000 | $62,387 | $53,129 | $47,929 | $44,618 | $45,260 | $41,939 | $42,003 | $42,124 | $44,201 | $46,033 | $47,496 | $48,964 |
| Net Worth | $37,000 | $28,268 | $19,596 | $14,886 | $12,131 | $13,281 | $9,949 | $10,521 | $11,211 | $13,506 | $15,569 | $17,636 | $19,709 |
