McKenzie Roller Rink

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Roller Skate Rink 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
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