Plan Outline
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SIC 7997 Amusement and Recreation Services - Membership sports and recreation clubs
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Golf Course Training Center Business Plan
Greek Golf Training Center
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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 | |||||||||||||
| Membership Fees | 0% | $2,200 | $4,400 | $6,600 | $8,800 | $11,000 | $13,200 | $15,950 | $17,600 | $19,800 | $22,000 | $22,000 | $22,000 |
| Golf Equipment | 0% | $0 | $0 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 |
| Food & Beverages | 0% | $180 | $360 | $540 | $720 | $900 | $1,080 | $1,260 | $1,440 | $1,620 | $1,800 | $1,800 | $1,800 |
| Cigars | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $500 | $500 | $500 | $500 | $500 | $500 |
| Private Lessons | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $250 | $250 | $250 | $250 | $250 | $250 |
| Equipment Rental | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $250 | $250 | $250 | $250 | $250 | $250 |
| Advertising | 0% | $0 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 |
| Extra Performance Analysis | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $250 | $250 |
| Other | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $100 | $100 | $100 | $100 | $100 | $100 |
| Total Sales | $2,380 | $7,760 | $12,140 | $14,520 | $16,900 | $19,280 | $23,310 | $25,140 | $27,520 | $29,900 | $30,150 | $30,150 | |
| 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 | |
| Membership Fees | $110 | $220 | $330 | $440 | $550 | $660 | $795 | $880 | $990 | $1,100 | $1,100 | $1,100 | |
| Golf Equipment | $0 | $0 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | |
| Food & Beverages | $36 | $72 | $108 | $144 | $180 | $216 | $252 | $288 | $324 | $360 | $360 | $360 | |
| Cigars | $0 | $0 | $0 | $0 | $0 | $0 | $125 | $125 | $125 | $125 | $125 | $125 | |
| Private Lessons | $0 | $0 | $0 | $0 | $0 | $0 | $190 | $190 | $190 | $190 | $190 | $190 | |
| Equipment Rental | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Advertising | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Extra Performance Analysis | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Other | $0 | $0 | $0 | $0 | $0 | $0 | $50 | $50 | $50 | $50 | $50 | $50 | |
| Subtotal Direct Cost of Sales | $146 | $292 | $1,938 | $2,084 | $2,230 | $2,376 | $2,912 | $3,033 | $3,179 | $3,325 | $3,325 | $3,325 | |
| 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 | ||
| Managing Director & consultant | 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 |
| Administration 1 - Part time | 0% | $800 | $800 | $1,200 | $800 | $1,200 | $800 | $800 | $800 | $800 | $1,600 | $800 | $800 |
| Administration 2 - Part time | 0% | $800 | $800 | $1,200 | $800 | $1,200 | $800 | $800 | $800 | $800 | $1,600 | $800 | $800 |
| Administration 3 - Part time | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Janitor | 0% | $900 | $900 | $1,350 | $900 | $1,350 | $900 | $900 | $900 | $900 | $1,800 | $900 | $900 |
| Janitor assistant | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Cleaning Person 1 - Part time | 0% | $800 | $800 | $1,200 | $800 | $1,200 | $800 | $800 | $800 | $800 | $1,600 | $800 | $800 |
| Cleaning Person 2 - Part time | 0% | $800 | $800 | $1,200 | $800 | $1,200 | $800 | $800 | $800 | $800 | $1,600 | $800 | $800 |
| Professional instructor | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Accountant | 0% | $300 | $300 | $300 | $300 | $300 | $300 | $300 | $300 | $300 | $300 | $300 | $300 |
| Guard 1 | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Guard 2 | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total People | 7 | 7 | 7 | 7 | 7 | 7 | 7 | 7 | 7 | 7 | 7 | 7 | |
| Total Payroll | $8,400 | $8,400 | $10,450 | $8,400 | $10,450 | $8,400 | $8,400 | $8,400 | $8,400 | $12,500 | $8,400 | $8,400 | |
| 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 | 12.00% | 12.00% | 12.00% | 12.00% | 12.00% | 12.00% | 12.00% | 12.00% | 12.00% | 12.00% | 12.00% | 12.00% | |
| Long-term Interest Rate | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | |
| Tax Rate | 30.00% | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | |
| Personnel Burden | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| 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 | $2,380 | $7,760 | $12,140 | $14,520 | $16,900 | $19,280 | $23,310 | $25,140 | $27,520 | $29,900 | $30,150 | $30,150 | |
| Direct Cost of Sales | $146 | $292 | $1,938 | $2,084 | $2,230 | $2,376 | $2,912 | $3,033 | $3,179 | $3,325 | $3,325 | $3,325 | |
| Other Costs of Goods | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total Cost of Sales | $146 | $292 | $1,938 | $2,084 | $2,230 | $2,376 | $2,912 | $3,033 | $3,179 | $3,325 | $3,325 | $3,325 | |
| Gross Margin | $2,234 | $7,468 | $10,202 | $12,436 | $14,670 | $16,904 | $20,398 | $22,107 | $24,341 | $26,575 | $26,825 | $26,825 | |
| Gross Margin % | 93.87% | 96.24% | 84.04% | 85.65% | 86.80% | 87.68% | 87.51% | 87.94% | 88.45% | 88.88% | 88.97% | 88.97% | |
| Expenses | |||||||||||||
| Payroll | $8,400 | $8,400 | $10,450 | $8,400 | $10,450 | $8,400 | $8,400 | $8,400 | $8,400 | $12,500 | $8,400 | $8,400 | |
| Sales and Marketing and Other Expenses | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | |
| Depreciation | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | $1,250 | |
| Rent (site) | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | |
| Supplies (Office & Janitorial) | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | $100 | |
| Web Site Expenses | $50 | $50 | $50 | $50 | $50 | $50 | $50 | $50 | $50 | $50 | $50 | $50 | |
| Utilities | $250 | $250 | $250 | $250 | $250 | $250 | $250 | $250 | $250 | $250 | $250 | $250 | |
| Insurance (fire,damages, loss) | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $10,000 | |
| Payroll Taxes | 15% | $1,260 | $1,260 | $1,568 | $1,260 | $1,568 | $1,260 | $1,260 | $1,260 | $1,260 | $1,875 | $1,260 | $1,260 |
| Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total Operating Expenses | $15,810 | $15,810 | $18,168 | $15,810 | $18,168 | $15,810 | $15,810 | $15,810 | $15,810 | $20,525 | $15,810 | $25,810 | |
| Profit Before Interest and Taxes | ($11,176) | ($5,942) | ($4,366) | ($974) | $103 | $3,494 | $6,988 | $8,697 | $8,531 | $6,050 | $11,015 | $1,015 | |
| EBITDA | ($9,926) | ($4,692) | ($3,116) | $276 | $1,353 | $4,744 | $8,238 | $9,947 | $9,781 | $7,300 | $12,265 | $2,265 | |
| Interest Expense | $814 | $811 | $808 | $805 | $802 | $799 | $796 | $793 | $790 | $788 | $785 | $782 | |
| Taxes Incurred | ($3,597) | ($2,363) | ($1,811) | ($623) | ($245) | $943 | $2,167 | $2,766 | $2,709 | $1,842 | $3,581 | $82 | |
| Net Profit | ($8,393) | ($4,389) | ($3,363) | ($1,156) | ($455) | $1,752 | $4,025 | $5,137 | $5,031 | $3,421 | $6,650 | $152 | |
| Net Profit/Sales | -352.64% | -56.56% | -27.70% | -7.96% | -2.69% | 9.09% | 17.27% | 20.44% | 18.28% | 11.44% | 22.06% | 0.50% | |
| 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 | $2,380 | $7,760 | $12,140 | $14,520 | $16,900 | $19,280 | $23,310 | $25,140 | $27,520 | $29,900 | $30,150 | $30,150 | |
| Subtotal Cash from Operations | $2,380 | $7,760 | $12,140 | $14,520 | $16,900 | $19,280 | $23,310 | $25,140 | $27,520 | $29,900 | $30,150 | $30,150 | |
| Additional Cash Received | |||||||||||||
| Non Operating (Other) Income | $2,400 | $2,400 | $3,600 | $2,400 | $3,600 | $2,400 | $2,400 | $2,400 | $0 | $0 | $0 | $0 | |
| 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 | $4,780 | $10,160 | $15,740 | $16,920 | $20,500 | $21,680 | $25,710 | $27,540 | $27,520 | $29,900 | $30,150 | $30,150 | |
| 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 | $8,400 | $8,400 | $10,450 | $8,400 | $10,450 | $8,400 | $8,400 | $8,400 | $8,400 | $12,500 | $8,400 | $8,400 | |
| Bill Payments | $117 | $3,569 | $4,983 | $7,437 | $8,454 | $9,289 | $10,337 | $12,059 | $12,755 | $12,835 | $12,767 | $14,067 | |
| Subtotal Spent on Operations | $8,517 | $11,969 | $15,433 | $15,837 | $18,904 | $17,689 | $18,737 | $20,459 | $21,155 | $25,335 | $21,167 | $22,467 | |
| Additional Cash Spent | |||||||||||||
| Non Operating (Other) Expense | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| 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 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | $500 | |
| 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 | $9,017 | $12,469 | $15,933 | $16,337 | $19,404 | $18,189 | $19,237 | $20,959 | $21,655 | $25,835 | $21,667 | $22,967 | |
| Net Cash Flow | ($4,237) | ($2,309) | ($193) | $583 | $1,096 | $3,491 | $6,473 | $6,581 | $5,865 | $4,065 | $8,483 | $7,183 | |
| Cash Balance | $9,763 | $7,454 | $7,261 | $7,844 | $8,940 | $12,431 | $18,904 | $25,485 | $31,350 | $35,415 | $43,898 | $51,081 | |
| 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 | $14,000 | $9,763 | $7,454 | $7,261 | $7,844 | $8,940 | $12,431 | $18,904 | $25,485 | $31,350 | $35,415 | $43,898 | $51,081 |
| Other Current Assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Current Assets | $14,000 | $9,763 | $7,454 | $7,261 | $7,844 | $8,940 | $12,431 | $18,904 | $25,485 | $31,350 | $35,415 | $43,898 | $51,081 |
| Long-term Assets | |||||||||||||
| Long-term Assets | $65,000 | $65,000 | $65,000 | $65,000 | $65,000 | $65,000 | $65,000 | $65,000 | $65,000 | $65,000 | $65,000 | $65,000 | $65,000 |
| Accumulated Depreciation | $0 | $1,250 | $2,500 | $3,750 | $5,000 | $6,250 | $7,500 | $8,750 | $10,000 | $11,250 | $12,500 | $13,750 | $15,000 |
| Total Long-term Assets | $65,000 | $63,750 | $62,500 | $61,250 | $60,000 | $58,750 | $57,500 | $56,250 | $55,000 | $53,750 | $52,500 | $51,250 | $50,000 |
| Total Assets | $79,000 | $73,513 | $69,954 | $68,511 | $67,844 | $67,690 | $69,931 | $75,154 | $80,485 | $85,100 | $87,915 | $95,148 | $101,081 |
| 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 | $3,405 | $4,736 | $7,156 | $8,145 | $8,946 | $9,936 | $11,634 | $12,328 | $12,411 | $12,305 | $13,389 | $19,670 |
| 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 | $3,405 | $4,736 | $7,156 | $8,145 | $8,946 | $9,936 | $11,634 | $12,328 | $12,411 | $12,305 | $13,389 | $19,670 |
| Long-term Liabilities | $140,000 | $139,500 | $139,000 | $138,500 | $138,000 | $137,500 | $137,000 | $136,500 | $136,000 | $135,500 | $135,000 | $134,500 | $134,000 |
| Total Liabilities | $140,000 | $142,905 | $143,736 | $145,656 | $146,145 | $146,446 | $146,936 | $148,134 | $148,328 | $147,911 | $147,305 | $147,889 | $153,670 |
| Paid-in Capital | $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 |
| Retained Earnings | ($261,000) | ($261,000) | ($261,000) | ($261,000) | ($261,000) | ($261,000) | ($261,000) | ($261,000) | ($261,000) | ($261,000) | ($261,000) | ($261,000) | ($261,000) |
| Earnings | $0 | ($8,393) | ($12,782) | ($16,145) | ($17,301) | ($17,756) | ($16,004) | ($11,980) | ($6,842) | ($1,811) | $1,610 | $8,259 | $8,411 |
| Total Capital | ($61,000) | ($69,393) | ($73,782) | ($77,145) | ($78,301) | ($78,756) | ($77,004) | ($72,980) | ($67,842) | ($62,811) | ($59,390) | ($52,741) | ($52,589) |
| Total Liabilities and Capital | $79,000 | $73,513 | $69,954 | $68,511 | $67,844 | $67,690 | $69,931 | $75,154 | $80,485 | $85,100 | $87,915 | $95,148 | $101,081 |
| Net Worth | ($61,000) | ($69,393) | ($73,782) | ($77,145) | ($78,301) | ($78,756) | ($77,004) | ($72,980) | ($67,842) | ($62,811) | ($59,390) | ($52,741) | ($52,589) |
