Plan Outline
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SIC 7999 Amusement and Recreation Services - Amusement and recreation, nec
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Roller Skate Rink Business Plan
McKenzie Roller Rink
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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 | |||||||||||||
| Skate Rental & Sales | 0% | $4,000 | $5,000 | $7,000 | $7,000 | $7,000 | $5,000 | $5,000 | $5,000 | $7,000 | $7,000 | $7,000 | $7,000 |
| Skating | 0% | $14,000 | $15,000 | $18,000 | $18,000 | $18,000 | $14,000 | $14,000 | $14,000 | $18,000 | $18,000 | $18,000 | $18,000 |
| Concessions | 0% | $10,000 | $11,000 | $12,000 | $12,000 | $12,000 | $10,000 | $10,000 | $10,000 | $12,000 | $12,000 | $12,000 | $12,000 |
| Total Sales | $28,000 | $31,000 | $37,000 | $37,000 | $37,000 | $29,000 | $29,000 | $29,000 | $37,000 | $37,000 | $37,000 | $37,000 | |
| 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 | |
| Skate Rental & Sales | $800 | $100 | $140 | $140 | $140 | $100 | $100 | $100 | $140 | $140 | $140 | $140 | |
| Skating | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Concessions | $3,000 | $3,300 | $3,600 | $3,600 | $3,600 | $3,000 | $3,000 | $3,000 | $3,600 | $3,600 | $3,600 | $3,600 | |
| Subtotal Direct Cost of Sales | $3,800 | $3,400 | $3,740 | $3,740 | $3,740 | $3,100 | $3,100 | $3,100 | $3,740 | $3,740 | $3,740 | $3,740 | |
| 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 | ||
| Don Jones | 0% | $3,500 | $3,500 | $3,500 | $3,500 | $3,500 | $3,500 | $3,500 | $3,500 | $3,500 | $3,500 | $3,500 | $3,500 |
| David Barkley | 0% | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 |
| Paul Robins | 0% | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 |
| Part Time | 0% | $900 | $900 | $900 | $900 | $900 | $900 | $900 | $900 | $900 | $900 | $900 | $900 |
| Part Time | 0% | $900 | $900 | $900 | $900 | $900 | $900 | $900 | $900 | $900 | $900 | $900 | $900 |
| Part Time | 0% | $900 | $900 | $900 | $900 | $900 | $900 | $900 | $900 | $900 | $900 | $900 | $900 |
| Full Time | 0% | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 |
| Full Time | 0% | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 |
| Full Time | 0% | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 | $1,800 |
| Total People | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | |
| Total Payroll | $17,100 | $17,100 | $17,100 | $17,100 | $17,100 | $17,100 | $17,100 | $17,100 | $17,100 | $17,100 | $17,100 | $17,100 | |
| 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 | 8.00% | 8.00% | 8.00% | 8.00% | 8.00% | 8.00% | 8.00% | 8.00% | 8.00% | 8.00% | 8.00% | 8.00% | |
| Long-term Interest Rate | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% | |
| 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 | $28,000 | $31,000 | $37,000 | $37,000 | $37,000 | $29,000 | $29,000 | $29,000 | $37,000 | $37,000 | $37,000 | $37,000 | |
| Direct Cost of Sales | $3,800 | $3,400 | $3,740 | $3,740 | $3,740 | $3,100 | $3,100 | $3,100 | $3,740 | $3,740 | $3,740 | $3,740 | |
| Other Costs of Goods | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Total Cost of Sales | $3,800 | $3,400 | $3,740 | $3,740 | $3,740 | $3,100 | $3,100 | $3,100 | $3,740 | $3,740 | $3,740 | $3,740 | |
| Gross Margin | $24,200 | $27,600 | $33,260 | $33,260 | $33,260 | $25,900 | $25,900 | $25,900 | $33,260 | $33,260 | $33,260 | $33,260 | |
| Gross Margin % | 86.43% | 89.03% | 89.89% | 89.89% | 89.89% | 89.31% | 89.31% | 89.31% | 89.89% | 89.89% | 89.89% | 89.89% | |
| Expenses | |||||||||||||
| Payroll | $17,100 | $17,100 | $17,100 | $17,100 | $17,100 | $17,100 | $17,100 | $17,100 | $17,100 | $17,100 | $17,100 | $17,100 | |
| Sales and Marketing and Other Expenses | $4,000 | $4,000 | $4,500 | $4,500 | $4,500 | $3,000 | $3,000 | $3,000 | $4,500 | $5,000 | $5,000 | $5,000 | |
| Depreciation | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Rent | $3,500 | $3,500 | $3,500 | $3,500 | $3,500 | $3,500 | $3,500 | $3,500 | $3,500 | $3,500 | $3,500 | $3,500 | |
| Utilities | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | |
| 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 | |
| Payroll Taxes | 15% | $2,565 | $2,565 | $2,565 | $2,565 | $2,565 | $2,565 | $2,565 | $2,565 | $2,565 | $2,565 | $2,565 | $2,565 |
| Other | $500 | $500 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $3,000 | $3,000 | $3,000 | |
| Total Operating Expenses | $29,665 | $29,665 | $31,665 | $31,665 | $31,665 | $30,165 | $30,165 | $30,165 | $31,665 | $33,165 | $33,165 | $33,165 | |
| Profit Before Interest and Taxes | ($5,465) | ($2,065) | $1,595 | $1,595 | $1,595 | ($4,265) | ($4,265) | ($4,265) | $1,595 | $95 | $95 | $95 | |
| EBITDA | ($5,465) | ($2,065) | $1,595 | $1,595 | $1,595 | ($4,265) | ($4,265) | ($4,265) | $1,595 | $95 | $95 | $95 | |
| Interest Expense | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Taxes Incurred | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Net Profit | ($5,465) | ($2,065) | $1,595 | $1,595 | $1,595 | ($4,265) | ($4,265) | ($4,265) | $1,595 | $95 | $95 | $95 | |
| Net Profit/Sales | -19.52% | -6.66% | 4.31% | 4.31% | 4.31% | -14.71% | -14.71% | -14.71% | 4.31% | 0.26% | 0.26% | 0.26% | |
| 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 | $28,000 | $31,000 | $37,000 | $37,000 | $37,000 | $29,000 | $29,000 | $29,000 | $37,000 | $37,000 | $37,000 | $37,000 | |
| Subtotal Cash from Operations | $28,000 | $31,000 | $37,000 | $37,000 | $37,000 | $29,000 | $29,000 | $29,000 | $37,000 | $37,000 | $37,000 | $37,000 | |
| 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 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Subtotal Cash Received | $28,000 | $31,000 | $37,000 | $37,000 | $37,000 | $29,000 | $29,000 | $29,000 | $37,000 | $37,000 | $37,000 | $37,000 | |
| 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 | $17,100 | $17,100 | $17,100 | $17,100 | $17,100 | $17,100 | $17,100 | $17,100 | $17,100 | $17,100 | $17,100 | $17,100 | |
| Bill Payments | $14,518 | $15,544 | $15,630 | $18,667 | $18,305 | $18,210 | $15,484 | $16,165 | $16,260 | $19,036 | $19,805 | $19,805 | |
| Subtotal Spent on Operations | $31,618 | $32,644 | $32,730 | $35,767 | $35,405 | $35,310 | $32,584 | $33,265 | $33,360 | $36,136 | $36,905 | $36,905 | |
| 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 | $31,618 | $32,644 | $32,730 | $35,767 | $35,405 | $35,310 | $32,584 | $33,265 | $33,360 | $36,136 | $36,905 | $36,905 | |
| Net Cash Flow | ($3,618) | ($1,644) | $4,270 | $1,233 | $1,595 | ($6,310) | ($3,584) | ($4,265) | $3,640 | $864 | $95 | $95 | |
| Cash Balance | $90,382 | $88,738 | $93,007 | $94,241 | $95,836 | $89,526 | $85,941 | $81,676 | $85,316 | $86,181 | $86,276 | $86,371 | |
| 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 | $94,000 | $90,382 | $88,738 | $93,007 | $94,241 | $95,836 | $89,526 | $85,941 | $81,676 | $85,316 | $86,181 | $86,276 | $86,371 |
| Inventory | $5,000 | $4,180 | $3,740 | $4,114 | $4,114 | $4,114 | $3,410 | $3,410 | $3,410 | $4,114 | $4,114 | $4,114 | $4,114 |
| Other Current Assets | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 |
| Total Current Assets | $101,000 | $96,562 | $94,478 | $99,121 | $100,355 | $101,950 | $94,936 | $91,351 | $87,086 | $91,430 | $92,295 | $92,390 | $92,485 |
| 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 | $101,000 | $96,562 | $94,478 | $99,121 | $100,355 | $101,950 | $94,936 | $91,351 | $87,086 | $91,430 | $92,295 | $92,390 | $92,485 |
| 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 | $14,000 | $15,027 | $15,008 | $18,056 | $17,695 | $17,695 | $14,946 | $15,626 | $15,626 | $18,375 | $19,145 | $19,145 | $19,145 |
| 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 | $14,000 | $15,027 | $15,008 | $18,056 | $17,695 | $17,695 | $14,946 | $15,626 | $15,626 | $18,375 | $19,145 | $19,145 | $19,145 |
| Long-term Liabilities | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Liabilities | $14,000 | $15,027 | $15,008 | $18,056 | $17,695 | $17,695 | $14,946 | $15,626 | $15,626 | $18,375 | $19,145 | $19,145 | $19,145 |
| Paid-in Capital | $120,000 | $120,000 | $120,000 | $120,000 | $120,000 | $120,000 | $120,000 | $120,000 | $120,000 | $120,000 | $120,000 | $120,000 | $120,000 |
| Retained Earnings | ($33,000) | ($33,000) | ($33,000) | ($33,000) | ($33,000) | ($33,000) | ($33,000) | ($33,000) | ($33,000) | ($33,000) | ($33,000) | ($33,000) | ($33,000) |
| Earnings | $0 | ($5,465) | ($7,530) | ($5,935) | ($4,340) | ($2,745) | ($7,010) | ($11,275) | ($15,540) | ($13,945) | ($13,850) | ($13,755) | ($13,660) |
| Total Capital | $87,000 | $81,535 | $79,470 | $81,065 | $82,660 | $84,255 | $79,990 | $75,725 | $71,460 | $73,055 | $73,150 | $73,245 | $73,340 |
| Total Liabilities and Capital | $101,000 | $96,562 | $94,478 | $99,121 | $100,355 | $101,950 | $94,936 | $91,351 | $87,086 | $91,430 | $92,295 | $92,390 | $92,485 |
| Net Worth | $87,000 | $81,535 | $79,470 | $81,065 | $82,660 | $84,255 | $79,990 | $75,725 | $71,460 | $73,055 | $73,150 | $73,245 | $73,340 |
