Plan Outline
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SIC 5813 Eating and Drinking Places - Drinking places
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Irish Pub Bar Business Plan
McKnight's Pub
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Appendix
| Sales Forecast | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Sales | |||||||||||||
| Sales | 0% | $77,000 | $77,000 | $81,000 | $85,000 | $87,000 | $90,000 | $90,000 | $87,000 | $85,000 | $86,000 | $86,000 | $86,000 |
| Other | 0% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Sales | $77,000 | $77,000 | $81,000 | $85,000 | $87,000 | $90,000 | $90,000 | $87,000 | $85,000 | $86,000 | $86,000 | $86,000 | |
| Direct Cost of Sales | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Sales | $34,650 | $34,650 | $36,450 | $38,250 | $39,150 | $40,500 | $40,500 | $39,150 | $38,250 | $38,700 | $38,700 | $38,700 | |
| Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Subtotal Direct Cost of Sales | $34,650 | $34,650 | $36,450 | $38,250 | $39,150 | $40,500 | $40,500 | $39,150 | $38,250 | $38,700 | $38,700 | $38,700 | |
| Personnel Plan | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Mr. Davis, Owner and Manger | 0% | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 |
| Mr. Hudson, Brewmaster | 0% | $4,500 | $4,500 | $4,500 | $4,500 | $4,500 | $4,500 | $4,500 | $4,500 | $4,500 | $4,500 | $4,500 | $4,500 |
| Miss Sherman, Assistant Brewmaster | 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 |
| Bartender | 0% | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 |
| Bartender | 0% | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 |
| Table Attendant | 0% | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 |
| Table Attendant | 0% | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 | $1,200 |
| Total People | 7 | 7 | 7 | 7 | 7 | 7 | 7 | 7 | 7 | 7 | 7 | 7 | |
| Total Payroll | $16,900 | $16,900 | $16,900 | $16,900 | $16,900 | $16,900 | $16,900 | $16,900 | $16,900 | $16,900 | $16,900 | $16,900 | |
| General Assumptions | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| 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 | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Sales | $77,000 | $77,000 | $81,000 | $85,000 | $87,000 | $90,000 | $90,000 | $87,000 | $85,000 | $86,000 | $86,000 | $86,000 | |
| Direct Cost of Sales | $34,650 | $34,650 | $36,450 | $38,250 | $39,150 | $40,500 | $40,500 | $39,150 | $38,250 | $38,700 | $38,700 | $38,700 | |
| Other | $2,750 | $2,750 | $2,750 | $2,750 | $2,750 | $2,750 | $2,750 | $2,750 | $2,750 | $2,750 | $2,750 | $2,750 | |
| Total Cost of Sales | $37,400 | $37,400 | $39,200 | $41,000 | $41,900 | $43,250 | $43,250 | $41,900 | $41,000 | $41,450 | $41,450 | $41,450 | |
| Gross Margin | $39,600 | $39,600 | $41,800 | $44,000 | $45,100 | $46,750 | $46,750 | $45,100 | $44,000 | $44,550 | $44,550 | $44,550 | |
| Gross Margin % | 51.43% | 51.43% | 51.60% | 51.76% | 51.84% | 51.94% | 51.94% | 51.84% | 51.76% | 51.80% | 51.80% | 51.80% | |
| Expenses | |||||||||||||
| Payroll | $16,900 | $16,900 | $16,900 | $16,900 | $16,900 | $16,900 | $16,900 | $16,900 | $16,900 | $16,900 | $16,900 | $16,900 | |
| Sales and Marketing and Other Expenses | $7,500 | $4,500 | $4,500 | $5,700 | $5,275 | $5,350 | $5,350 | $5,350 | $5,350 | $5,350 | $8,350 | $8,350 | |
| Depreciation | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | |
| Utilities | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | |
| Insurance | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | $1,500 | |
| Rent | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | |
| Other | $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 | 12% | $2,028 | $2,028 | $2,028 | $2,028 | $2,028 | $2,028 | $2,028 | $2,028 | $2,028 | $2,028 | $2,028 | $2,028 |
| Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total Operating Expenses | $39,928 | $36,928 | $36,928 | $38,128 | $37,703 | $37,778 | $37,778 | $37,778 | $37,778 | $37,778 | $40,778 | $40,778 | |
| Profit Before Interest and Taxes | ($328) | $2,672 | $4,872 | $5,872 | $7,397 | $8,972 | $8,972 | $7,322 | $6,222 | $6,772 | $3,772 | $3,772 | |
| EBITDA | $2,672 | $5,672 | $7,872 | $8,872 | $10,397 | $11,972 | $11,972 | $10,322 | $9,222 | $9,772 | $6,772 | $6,772 | |
| Interest Expense | $3,250 | $3,250 | $3,250 | $3,250 | $3,250 | $3,250 | $3,250 | $3,250 | $3,250 | $3,250 | $3,250 | $3,250 | |
| Taxes Incurred | ($1,073) | ($145) | $406 | $656 | $1,037 | $1,431 | $1,431 | $1,018 | $743 | $881 | $131 | $131 | |
| Net Profit | ($2,505) | ($434) | $1,217 | $1,967 | $3,110 | $4,292 | $4,292 | $3,054 | $2,229 | $2,642 | $392 | $392 | |
| Net Profit/Sales | -3.25% | -0.56% | 1.50% | 2.31% | 3.58% | 4.77% | 4.77% | 3.51% | 2.62% | 3.07% | 0.46% | 0.46% | |
| Pro Forma Cash Flow | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Cash Received | |||||||||||||
| Cash from Operations | |||||||||||||
| Cash Sales | $50,050 | $50,050 | $52,650 | $55,250 | $56,550 | $58,500 | $58,500 | $56,550 | $55,250 | $55,900 | $55,900 | $55,900 | |
| Cash from Receivables | $14,898 | $26,950 | $26,997 | $28,397 | $29,773 | $30,485 | $31,500 | $31,465 | $30,427 | $29,762 | $30,100 | $30,100 | |
| Subtotal Cash from Operations | $64,948 | $77,000 | $79,647 | $83,647 | $86,323 | $88,985 | $90,000 | $88,015 | $85,677 | $85,662 | $86,000 | $86,000 | |
| 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 | $50,000 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Subtotal Cash Received | $114,948 | $77,000 | $79,647 | $83,647 | $86,323 | $88,985 | $90,000 | $88,015 | $85,677 | $85,662 | $86,000 | $86,000 | |
| Expenditures | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Expenditures from Operations | |||||||||||||
| Cash Spending | $16,900 | $16,900 | $16,900 | $16,900 | $16,900 | $16,900 | $16,900 | $16,900 | $16,900 | $16,900 | $16,900 | $16,900 | |
| Bill Payments | $67,891 | $85,747 | $57,678 | $61,972 | $65,109 | $65,057 | $67,244 | $65,700 | $62,538 | $61,950 | $64,012 | $65,709 | |
| Subtotal Spent on Operations | $84,791 | $102,647 | $74,578 | $78,872 | $82,009 | $81,957 | $84,144 | $82,600 | $79,438 | $78,850 | $80,912 | $82,609 | |
| 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 | $84,791 | $102,647 | $74,578 | $78,872 | $82,009 | $81,957 | $84,144 | $82,600 | $79,438 | $78,850 | $80,912 | $82,609 | |
| Net Cash Flow | $30,158 | ($25,647) | $5,069 | $4,775 | $4,314 | $7,028 | $5,856 | $5,415 | $6,238 | $6,812 | $5,088 | $3,392 | |
| Cash Balance | $120,158 | $94,511 | $99,580 | $104,355 | $108,669 | $115,697 | $121,553 | $126,968 | $133,206 | $140,018 | $145,106 | $148,497 | |
| Pro Forma Balance Sheet | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Assets | Starting Balances | ||||||||||||
| Current Assets | |||||||||||||
| Cash | $90,000 | $120,158 | $94,511 | $99,580 | $104,355 | $108,669 | $115,697 | $121,553 | $126,968 | $133,206 | $140,018 | $145,106 | $148,497 |
| Accounts Receivable | $14,000 | $26,052 | $26,052 | $27,405 | $28,758 | $29,435 | $30,450 | $30,450 | $29,435 | $28,758 | $29,097 | $29,097 | $29,097 |
| Inventory | $11,000 | $38,115 | $38,115 | $40,095 | $42,075 | $43,065 | $44,550 | $44,550 | $43,065 | $42,075 | $42,570 | $42,570 | $42,570 |
| Other Current Assets | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 |
| Total Current Assets | $119,000 | $188,324 | $162,678 | $171,080 | $179,188 | $185,169 | $194,697 | $200,553 | $203,468 | $208,039 | $215,684 | $220,772 | $224,164 |
| Long-term Assets | |||||||||||||
| Long-term Assets | $80,000 | $80,000 | $80,000 | $80,000 | $80,000 | $80,000 | $80,000 | $80,000 | $80,000 | $80,000 | $80,000 | $80,000 | $80,000 |
| Accumulated Depreciation | $0 | $3,000 | $6,000 | $9,000 | $12,000 | $15,000 | $18,000 | $21,000 | $24,000 | $27,000 | $30,000 | $33,000 | $36,000 |
| Total Long-term Assets | $80,000 | $77,000 | $74,000 | $71,000 | $68,000 | $65,000 | $62,000 | $59,000 | $56,000 | $53,000 | $50,000 | $47,000 | $44,000 |
| Total Assets | $199,000 | $265,324 | $236,678 | $242,080 | $247,188 | $250,169 | $256,697 | $259,553 | $259,468 | $261,039 | $265,684 | $267,772 | $268,164 |
| Liabilities and Capital | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Current Liabilities | |||||||||||||
| Accounts Payable | $65,000 | $83,829 | $55,616 | $59,801 | $62,943 | $62,814 | $65,050 | $63,615 | $60,476 | $59,818 | $61,822 | $63,518 | $63,518 |
| 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 | $65,000 | $83,829 | $55,616 | $59,801 | $62,943 | $62,814 | $65,050 | $63,615 | $60,476 | $59,818 | $61,822 | $63,518 | $63,518 |
| Long-term Liabilities | $390,000 | $390,000 | $390,000 | $390,000 | $390,000 | $390,000 | $390,000 | $390,000 | $390,000 | $390,000 | $390,000 | $390,000 | $390,000 |
| Total Liabilities | $455,000 | $473,829 | $445,616 | $449,801 | $452,943 | $452,814 | $455,050 | $453,615 | $450,476 | $449,818 | $451,822 | $453,518 | $453,518 |
| Paid-in Capital | $75,000 | $125,000 | $125,000 | $125,000 | $125,000 | $125,000 | $125,000 | $125,000 | $125,000 | $125,000 | $125,000 | $125,000 | $125,000 |
| Retained Earnings | ($331,000) | ($331,000) | ($331,000) | ($331,000) | ($331,000) | ($331,000) | ($331,000) | ($331,000) | ($331,000) | ($331,000) | ($331,000) | ($331,000) | ($331,000) |
| Earnings | $0 | ($2,505) | ($2,938) | ($1,722) | $245 | $3,355 | $7,647 | $11,938 | $14,992 | $17,221 | $19,863 | $20,254 | $20,646 |
| Total Capital | ($256,000) | ($208,505) | ($208,938) | ($207,722) | ($205,755) | ($202,645) | ($198,353) | ($194,062) | ($191,008) | ($188,779) | ($186,137) | ($185,746) | ($185,354) |
| Total Liabilities and Capital | $199,000 | $265,324 | $236,678 | $242,080 | $247,188 | $250,169 | $256,697 | $259,553 | $259,468 | $261,039 | $265,684 | $267,772 | $268,164 |
| Net Worth | ($256,000) | ($208,505) | ($208,938) | ($207,722) | ($205,755) | ($202,645) | ($198,353) | ($194,062) | ($191,008) | ($188,779) | ($186,137) | ($185,746) | ($185,354) |
