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Sales
A-Z potato mechanization 0% £3,500 £5,000 £10,000 £7,500 £6,500 £6,000 £4,000 £3,000 £3,000 £5,500 £6,000 £4,500
A-Z Cereals mechanization 0% £1,500 £2,500 £3,500 £4,000 £4,500 £6,500 £4,000 £3,500 £2,500 £2,500 £3,000 £3,000
A-Z Vegetable mechanization 0% £2,500 £3,000 £3,000 £4,500 £6,000 £6,000 £4,000 £3,000 £5,500 £6,000 £2,000 £2,000
Livestock Machines 0% £2,500 £3,400 £3,400 £3,400 £3,400 £3,400 £3,400 £3,400 £3,400 £3,400 £3,400 £3,400
Beach Cleaning 0% £400 £1,500 £2,000 £2,500 £3,500 £4,500 £5,000 £5,500 £2,000 £2,000 £2,500 £1,500
Packing Technology 0% £2,700 £3,500 £3,500 £3,500 £3,500 £3,500 £3,500 £3,500 £3,500 £3,500 £3,500 £3,500
Other Machinery 0% £600 £600 £600 £600 £600 £600 £600 £600 £600 £600 £600 £600
Total Sales £13,700 £19,500 £26,000 £26,000 £28,000 £30,500 £24,500 £22,500 £20,500 £23,500 £21,000 £18,500
Direct Cost of Sales Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
A-Z Potato Mechanization 67% £2,345 £3,350 £6,700 £5,025 £4,355 £4,020 £2,680 £2,010 £2,010 £3,685 £4,020 £3,015
A-Z Cereals Mechanization 50% £750 £1,250 £1,750 £2,000 £2,250 £3,250 £2,000 £1,750 £1,250 £1,250 £1,500 £1,500
A-Z Vegetables Mechanization 50% £1,250 £1,500 £1,500 £2,250 £3,000 £3,000 £2,000 £1,500 £2,750 £3,000 £1,000 £1,000
Livestock Machinery 68% £1,708 £2,322 £2,322 £2,322 £2,322 £2,322 £2,322 £2,322 £2,322 £2,322 £2,322 £2,322
Beach Cleaning Machines 70% £280 £1,050 £1,400 £1,750 £2,450 £3,150 £3,500 £3,850 £1,400 £1,400 £1,750 £1,050
Packing Technology 65% £1,755 £2,275 £2,275 £2,275 £2,275 £2,275 £2,275 £2,275 £2,275 £2,275 £2,275 £2,275
Other Machinery 70% £420 £420 £420 £420 £420 £420 £420 £420 £420 £420 £420 £420
Subtotal Direct Cost of Sales £8,508 £12,167 £16,367 £16,042 £17,072 £18,437 £15,197 £14,127 £12,427 £14,352 £13,287 £11,582
Personnel Plan
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
General Director 0% £833 £833 £833 £833 £833 £833 £833 £833 £833 £833 £833 £833
Accounting Director 0% £833 £833 £833 £833 £833 £833 £833 £833 £833 £833 £833 £833
Lathe Man 0% £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500
Welder / Fitter 0% £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500
Salesperson 0% £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500
Total People 5 5 5 5 5 5 5 5 5 5 5 5
Total Payroll £3,167 £3,167 £3,167 £3,167 £3,167 £3,167 £3,167 £3,167 £3,167 £3,167 £3,167 £3,167
Pro Forma Profit and Loss
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Sales £13,700 £19,500 £26,000 £26,000 £28,000 £30,500 £24,500 £22,500 £20,500 £23,500 £21,000 £18,500
Direct Cost of Sales £8,508 £12,167 £16,367 £16,042 £17,072 £18,437 £15,197 £14,127 £12,427 £14,352 £13,287 £11,582
Production Costs for Patented Planters 10% £400 £550 £650 £850 £1,050 £1,250 £800 £650 £800 £850 £500 £500
Total Cost of Sales £8,908 £12,717 £17,017 £16,892 £18,122 £19,687 £15,997 £14,777 £13,227 £15,202 £13,787 £12,082
Gross Margin £4,793 £6,783 £8,983 £9,108 £9,878 £10,813 £8,503 £7,723 £7,273 £8,298 £7,213 £6,418
Gross Margin % 34.98% 34.78% 34.55% 35.03% 35.28% 35.45% 34.71% 34.32% 35.48% 35.31% 34.35% 34.69%
Expenses
Payroll £3,167 £3,167 £3,167 £3,167 £3,167 £3,167 £3,167 £3,167 £3,167 £3,167 £3,167 £3,167
Marketing/Promotion £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500 £500
Depreciation £283 £746 £746 £746 £746 £746 £746 £746 £746 £746 £746 £746
Insurance £40 £40 £40 £40 £40 £40 £40 £40 £40 £40 £40 £40
Office consumables £17 £17 £17 £17 £17 £17 £17 £17 £17 £17 £17 £17
Leasing £50 £50 £50 £50 £50 £50 £50 £50 £50 £50 £50 £50
Trading expenses £33 £33 £33 £33 £33 £33 £33 £33 £33 £33 £33 £33
Payroll Taxes 15% £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0
Electricity £117 £117 £117 £117 £117 £117 £117 £117 £117 £117 £117 £117
Water £167 £167 £167 £167 £167 £167 £167 £167 £167 £167 £167 £167
Fuels and Transport Expenses £258 £258 £258 £258 £258 £258 £258 £258 £258 £258 £258 £258
Telex and Faxing £375 £375 £375 £375 £375 £375 £375 £375 £375 £375 £375 £375
Banking rights £92 £92 £92 £92 £92 £92 £92 £92 £92 £92 £92 £92
Travelling expenses 15% £375 £375 £375 £375 £375 £375 £375 £375 £375 £375 £375 £375
Tools Maintenance £167 £167 £167 £167 £167 £167 £167 £167 £167 £167 £167 £167
Total Operating Expenses £5,641 £6,103 £6,103 £6,103 £6,103 £6,103 £6,103 £6,103 £6,103 £6,103 £6,103 £6,103
Profit Before Interest and Taxes (£848) £679 £2,879 £3,004 £3,774 £4,709 £2,399 £1,619 £1,169 £2,194 £1,109 £314
EBITDA (£565) £1,425 £3,625 £3,750 £4,520 £5,455 £3,145 £2,365 £1,915 £2,940 £1,855 £1,060
Interest Expense £524 £517 £510 £502 £495 £488 £481 £474 £467 £460 £452 £445
Taxes Incurred (£151) £18 £261 £275 £361 £464 £211 £126 £77 £191 £72 (£14)
Net Profit (£1,221) £145 £2,109 £2,227 £2,919 £3,757 £1,707 £1,020 £625 £1,544 £585 (£116)
Net Profit/Sales -8.91% 0.74% 8.11% 8.56% 10.42% 12.32% 6.97% 4.53% 3.05% 6.57% 2.78% -0.63%
Pro Forma Cash Flow
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Cash Received
Cash from Operations
Cash Sales £10,275 £14,625 £19,500 £19,500 £21,000 £22,875 £18,375 £16,875 £15,375 £17,625 £15,750 £13,875
Cash from Receivables £114 £3,473 £4,929 £6,500 £6,517 £7,021 £7,575 £6,108 £5,608 £5,150 £5,854 £5,229
Subtotal Cash from Operations £10,389 £18,098 £24,429 £26,000 £27,517 £29,896 £25,950 £22,983 £20,983 £22,775 £21,604 £19,104
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 £35,000 £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 £45,389 £18,098 £24,429 £26,000 £27,517 £29,896 £25,950 £22,983 £20,983 £22,775 £21,604 £19,104
Expenditures Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Expenditures from Operations
Cash Spending £3,167 £3,167 £3,167 £3,167 £3,167 £3,167 £3,167 £3,167 £3,167 £3,167 £3,167 £3,167
Bill Payments £333 £10,283 £19,271 £24,023 £19,624 £22,265 £23,910 £15,668 £16,423 £14,452 £19,817 £15,356
Subtotal Spent on Operations £3,499 £13,449 £22,438 £27,190 £22,791 £25,432 £27,077 £18,835 £19,590 £17,619 £22,984 £18,523
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 £650 £650 £650 £650 £650 £650 £650 £650 £650 £650 £650 £650
Other Liabilities Principal Repayment £281 £281 £281 £281 £281 £281 £281 £281 £281 £281 £281 £281
Long-term Liabilities Principal Repayment £476 £625 £625 £625 £625 £625 £625 £625 £625 £625 £625 £625
Purchase Other Current Assets £42 £42 £42 £42 £42 £42 £42 £42 £42 £42 £42 £42
Purchase Long-term Assets £50,000 £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 £54,948 £15,047 £24,036 £28,788 £24,389 £27,030 £28,674 £20,433 £21,188 £19,216 £24,582 £20,121
Net Cash Flow (£9,559) £3,051 £394 (£2,788) £3,128 £2,866 (£2,724) £2,551 (£204) £3,559 (£2,977) (£1,016)
Cash Balance £13,311 £16,363 £16,756 £13,968 £17,097 £19,963 £17,238 £19,789 £19,585 £23,143 £20,166 £19,149
Pro Forma Balance Sheet
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Assets Starting Balances
Current Assets
Cash £22,870 £13,311 £16,363 £16,756 £13,968 £17,097 £19,963 £17,238 £19,789 £19,585 £23,143 £20,166 £19,149
Accounts Receivable £0 £3,311 £4,713 £6,283 £6,283 £6,767 £7,371 £5,921 £5,437 £4,954 £5,679 £5,075 £4,471
Inventory £10,000 £8,508 £12,167 £16,367 £16,042 £17,072 £18,437 £15,197 £14,127 £12,427 £14,352 £13,287 £11,582
Other Current Assets £13,980 £14,022 £14,063 £14,105 £14,147 £14,188 £14,230 £14,272 £14,313 £14,355 £14,397 £14,438 £14,480
Total Current Assets £46,850 £39,151 £47,306 £53,512 £50,441 £55,124 £60,001 £52,628 £53,667 £51,321 £57,571 £52,966 £49,682
Long-term Assets
Long-term Assets £100,000 £150,000 £150,000 £150,000 £150,000 £150,000 £150,000 £150,000 £150,000 £150,000 £150,000 £150,000 £150,000
Accumulated Depreciation £3,508 £3,791 £4,537 £5,283 £6,029 £6,775 £7,521 £8,267 £9,013 £9,759 £10,505 £11,251 £11,997
Total Long-term Assets £96,492 £146,209 £145,463 £144,717 £143,971 £143,225 £142,479 £141,733 £140,987 £140,241 £139,495 £138,749 £138,003
Total Assets £143,342 £185,360 £192,768 £198,228 £194,411 £198,348 £202,479 £194,361 £194,653 £191,562 £197,066 £191,715 £187,685
Liabilities and Capital Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Current Liabilities
Accounts Payable £0 £9,646 £18,465 £23,372 £18,884 £21,459 £23,389 £15,119 £15,948 £13,786 £19,303 £14,923 £12,565
Current Borrowing £50,665 £50,015 £49,365 £48,715 £48,065 £47,415 £46,765 £46,115 £45,465 £44,815 £44,165 £43,515 £42,865
Other Current Liabilities £13,501 £13,220 £12,939 £12,658 £12,377 £12,096 £11,815 £11,534 £11,253 £10,972 £10,691 £10,410 £10,129
Subtotal Current Liabilities £64,166 £72,881 £80,769 £84,745 £79,326 £80,970 £81,969 £72,768 £72,666 £69,573 £74,159 £68,848 £65,559
Long-term Liabilities £10,000 £44,524 £43,899 £43,274 £42,649 £42,024 £41,399 £40,774 £40,149 £39,524 £38,899 £38,274 £37,649
Total Liabilities £74,166 £117,405 £124,668 £128,019 £121,975 £122,994 £123,368 £113,542 £112,815 £109,097 £113,058 £107,122 £103,208
Paid-in Capital £10,000 £10,000 £10,000 £10,000 £10,000 £10,000 £10,000 £10,000 £10,000 £10,000 £10,000 £10,000 £10,000
Retained Earnings £6,976 £59,176 £59,176 £59,176 £59,176 £59,176 £59,176 £59,176 £59,176 £59,176 £59,176 £59,176 £59,176
Earnings £52,200 (£1,221) (£1,076) £1,033 £3,260 £6,179 £9,936 £11,643 £12,663 £13,288 £14,832 £15,417 £15,301
Total Capital £69,176 £67,955 £68,100 £70,209 £72,436 £75,355 £79,112 £80,819 £81,839 £82,464 £84,008 £84,593 £84,477
Total Liabilities and Capital £143,342 £185,360 £192,768 £198,228 £194,411 £198,348 £202,479 £194,361 £194,653 £191,562 £197,066 £191,715 £187,685
Net Worth £69,176 £67,955 £68,100 £70,209 £72,436 £75,355 £79,112 £80,819 £81,839 £82,464 £84,008 £84,593 £84,477