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Nightclub 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
Unit Sales
Cover 0% 0 0 1,500 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000
Drinks 0% 0 0 4,000 5,000 5,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000
Food 0% 0 0 1,000 1,500 1,500 2,000 1,000 1,000 1,500 1,500 1,500 1,500
Entertainment 0% 0 0 800 1,500 1,500 1,800 1,000 1,000 1,500 1,500 1,500 1,500
Total Unit Sales 0 0 7,300 10,000 10,000 11,800 10,000 10,000 11,000 11,000 11,000 11,000
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
Cover $0.00 $0.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00
Drinks $0.00 $0.00 $3.00 $3.00 $3.00 $3.00 $3.00 $3.00 $3.00 $3.00 $3.00 $3.00
Food $0.00 $0.00 $7.00 $7.00 $7.00 $7.00 $7.00 $7.00 $7.00 $7.00 $7.00 $7.00
Entertainment $0.00 $0.00 $8.00 $8.00 $8.00 $8.00 $8.00 $8.00 $8.00 $8.00 $8.00 $8.00
Sales
Cover $0 $0 $15,000 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000
Drinks $0 $0 $12,000 $15,000 $15,000 $18,000 $18,000 $18,000 $18,000 $18,000 $18,000 $18,000
Food $0 $0 $7,000 $10,500 $10,500 $14,000 $7,000 $7,000 $10,500 $10,500 $10,500 $10,500
Entertainment $0 $0 $6,400 $12,000 $12,000 $14,400 $8,000 $8,000 $12,000 $12,000 $12,000 $12,000
Total Sales $0 $0 $40,400 $57,500 $57,500 $66,400 $53,000 $53,000 $60,500 $60,500 $60,500 $60,500
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
Cover 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
Drinks 0.00% $0.00 $0.00 $0.75 $0.75 $0.75 $0.75 $0.75 $0.75 $0.75 $0.75 $0.75 $0.75
Food 0.00% $0.00 $0.00 $2.45 $2.45 $2.45 $2.45 $2.45 $2.45 $2.45 $2.45 $2.45 $2.45
Entertainment 0.00% $0.00 $0.00 $4.00 $4.00 $4.00 $4.00 $4.00 $4.00 $4.00 $4.00 $4.00 $4.00
Direct Cost of Sales
Cover $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Drinks $0 $0 $3,000 $3,750 $3,750 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500
Food $0 $0 $2,450 $3,675 $3,675 $4,900 $2,450 $2,450 $3,675 $3,675 $3,675 $3,675
Entertainment $0 $0 $3,200 $6,000 $6,000 $7,200 $4,000 $4,000 $6,000 $6,000 $6,000 $6,000
Subtotal Direct Cost of Sales $0 $0 $8,650 $13,425 $13,425 $16,600 $10,950 $10,950 $14,175 $14,175 $14,175 $14,175
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
Manager 0% $0 $0 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000
Bartenders 0% $0 $0 $12,000 $12,000 $12,000 $12,000 $12,000 $12,000 $12,000 $12,000 $12,000 $12,000
Cooks 0% $0 $0 $5,000 $5,000 $5,000 $5,000 $5,000 $8,000 $8,000 $8,000 $8,000 $8,000
Cleaning 0% $8,000 $0 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000
DJ 0% $0 $0 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500
Serving Staff 0% $0 $0 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000
Other 0% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total People 12 12 0 0 0 0 0 0 0 0 0 0
Total Payroll $8,000 $0 $32,500 $32,500 $32,500 $32,500 $32,500 $35,500 $35,500 $35,500 $35,500 $35,500
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% 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 $0 $0 $40,400 $57,500 $57,500 $66,400 $53,000 $53,000 $60,500 $60,500 $60,500 $60,500
Direct Cost of Sales $0 $0 $8,650 $13,425 $13,425 $16,600 $10,950 $10,950 $14,175 $14,175 $14,175 $14,175
Other Production Expenses $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Cost of Sales $0 $0 $8,650 $13,425 $13,425 $16,600 $10,950 $10,950 $14,175 $14,175 $14,175 $14,175
Gross Margin $0 $0 $31,750 $44,075 $44,075 $49,800 $42,050 $42,050 $46,325 $46,325 $46,325 $46,325
Gross Margin % 0.00% 0.00% 78.59% 76.65% 76.65% 75.00% 79.34% 79.34% 76.57% 76.57% 76.57% 76.57%
Expenses
Payroll $8,000 $0 $32,500 $32,500 $32,500 $32,500 $32,500 $35,500 $35,500 $35,500 $35,500 $35,500
Sales and Marketing and Other Expenses $75 $2,075 $2,075 $2,075 $2,075 $2,075 $2,075 $2,075 $2,075 $2,075 $2,075 $2,075
Depreciation $0 $238 $238 $238 $238 $238 $238 $238 $238 $238 $238 $238
Leased Equipment $0 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000
Utilities $300 $300 $300 $300 $300 $300 $300 $300 $300 $300 $300 $300
Insurance $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000
Rent $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000
Payroll Taxes 15% $1,200 $0 $4,875 $4,875 $4,875 $4,875 $4,875 $5,325 $5,325 $5,325 $5,325 $5,325
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Operating Expenses $14,575 $10,613 $47,988 $47,988 $47,988 $47,988 $47,988 $51,438 $51,438 $51,438 $51,438 $51,438
Profit Before Interest and Taxes ($14,575) ($10,613) ($16,238) ($3,913) ($3,913) $1,812 ($5,938) ($9,388) ($5,113) ($5,113) ($5,113) ($5,113)
EBITDA ($14,575) ($10,375) ($16,000) ($3,675) ($3,675) $2,050 ($5,700) ($9,150) ($4,875) ($4,875) ($4,875) ($4,875)
Interest Expense $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $42
Taxes Incurred $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Net Profit ($14,575) ($10,613) ($16,238) ($3,913) ($3,913) $1,812 ($5,938) ($9,388) ($5,113) ($5,113) ($5,113) ($5,155)
Net Profit/Sales 0.00% 0.00% -40.19% -6.81% -6.81% 2.73% -11.20% -17.71% -8.45% -8.45% -8.45% -8.52%
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 $36,360 $51,750 $51,750 $59,760 $47,700 $47,700 $54,450 $54,450 $54,450 $54,450
Cash from Receivables $0 $0 $0 $135 $4,097 $5,750 $5,780 $6,595 $5,300 $5,325 $6,050 $6,050
Subtotal Cash from Operations $0 $0 $36,360 $51,885 $55,847 $65,510 $53,480 $54,295 $59,750 $59,775 $60,500 $60,500
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 $5,000
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 $36,360 $51,885 $55,847 $65,510 $53,480 $54,295 $59,750 $59,775 $60,500 $65,500
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 $8,000 $0 $32,500 $32,500 $32,500 $32,500 $32,500 $35,500 $35,500 $35,500 $35,500 $35,500
Bill Payments $219 $6,702 $11,143 $33,432 $33,752 $28,897 $34,831 $20,207 $26,876 $33,304 $29,875 $29,876
Subtotal Spent on Operations $8,219 $6,702 $43,643 $65,932 $66,252 $61,397 $67,331 $55,707 $62,376 $68,804 $65,375 $65,376
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 $8,219 $6,702 $43,643 $65,932 $66,252 $61,397 $67,331 $55,707 $62,376 $68,804 $65,375 $65,376
Net Cash Flow ($8,219) ($6,702) ($7,283) ($14,047) ($10,405) $4,113 ($13,851) ($1,412) ($2,626) ($9,029) ($4,875) $124
Cash Balance $69,281 $62,579 $55,296 $41,249 $30,843 $34,956 $21,105 $19,693 $17,068 $8,038 $3,163 $3,287
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 $77,500 $69,281 $62,579 $55,296 $41,249 $30,843 $34,956 $21,105 $19,693 $17,068 $8,038 $3,163 $3,287
Accounts Receivable $0 $0 $0 $4,040 $9,655 $11,308 $12,198 $11,719 $10,423 $11,173 $11,898 $11,898 $11,898
Inventory $0 $0 $0 $9,515 $14,768 $14,768 $18,260 $12,045 $12,045 $15,593 $15,593 $15,593 $15,593
Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Current Assets $77,500 $69,281 $62,579 $68,851 $65,672 $56,919 $65,414 $44,869 $42,162 $43,833 $35,529 $30,654 $30,778
Long-term Assets
Long-term Assets $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000
Accumulated Depreciation $0 $0 $238 $476 $714 $952 $1,190 $1,428 $1,666 $1,904 $2,142 $2,380 $2,618
Total Long-term Assets $20,000 $20,000 $19,762 $19,524 $19,286 $19,048 $18,810 $18,572 $18,334 $18,096 $17,858 $17,620 $17,382
Total Assets $97,500 $89,281 $82,341 $88,375 $84,958 $75,967 $84,224 $63,441 $60,496 $61,929 $53,387 $48,274 $48,160
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 $6,356 $10,029 $32,301 $32,797 $27,719 $34,164 $19,319 $25,762 $32,308 $28,879 $28,879 $28,919
Current Borrowing $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $5,000
Other Current Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Current Liabilities $0 $6,356 $10,029 $32,301 $32,797 $27,719 $34,164 $19,319 $25,762 $32,308 $28,879 $28,879 $33,919
Long-term Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Liabilities $0 $6,356 $10,029 $32,301 $32,797 $27,719 $34,164 $19,319 $25,762 $32,308 $28,879 $28,879 $33,919
Paid-in Capital $210,000 $210,000 $210,000 $210,000 $210,000 $210,000 $210,000 $210,000 $210,000 $210,000 $210,000 $210,000 $210,000
Retained Earnings ($112,500) ($112,500) ($112,500) ($112,500) ($112,500) ($112,500) ($112,500) ($112,500) ($112,500) ($112,500) ($112,500) ($112,500) ($112,500)
Earnings $0 ($14,575) ($25,188) ($41,426) ($45,339) ($49,252) ($47,440) ($53,378) ($62,766) ($67,879) ($72,992) ($78,105) ($83,260)
Total Capital $97,500 $82,925 $72,312 $56,074 $52,161 $48,248 $50,060 $44,122 $34,734 $29,621 $24,508 $19,395 $14,240
Total Liabilities and Capital $97,500 $89,281 $82,341 $88,375 $84,958 $75,967 $84,224 $63,441 $60,496 $61,929 $53,387 $48,274 $48,160
Net Worth $97,500 $82,925 $72,312 $56,074 $52,161 $48,248 $50,060 $44,122 $34,734 $29,621 $24,508 $19,395 $14,240