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SIC 2521 Furniture and Fixtures - Wood office furniture
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UK Furniture Manufacturer Business Plan
Fulham Furniture Manufacturer--UK
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Appendix
| Sales Forecast | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Unit Sales | |||||||||||||
| Executive desk oak | 15% | 14 | 16 | 16 | 16 | 15 | 12 | 12 | 15 | 15 | 26 | 27 | 25 |
| Executive desk cherry | 5% | 2 | 3 | 3 | 3 | 2 | 2 | 2 | 2 | 3 | 4 | 3 | 2 |
| Other furniture oak | 5% | 3 | 4 | 4 | 4 | 3 | 3 | 3 | 4 | 4 | 4 | 5 | 4 |
| Other furniture cherry | 5% | 0 | 1 | 0 | 0 | 0 | 1 | 0 | 1 | 1 | 1 | 1 | 1 |
| Other | 20% | 1 | 0 | 0 | 1 | 1 | 0 | 1 | 0 | 0 | 1 | 1 | 0 |
| Total Unit Sales | 20 | 24 | 23 | 24 | 21 | 18 | 18 | 22 | 23 | 36 | 37 | 32 | |
| Unit Prices | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Executive desk oak | £1,600.00 | £1,600.00 | £1,600.00 | £1,600.00 | £1,600.00 | £1,600.00 | £1,600.00 | £1,600.00 | £1,600.00 | £1,600.00 | £1,600.00 | £1,600.00 | |
| Executive desk cherry | £1,750.00 | £1,750.00 | £1,750.00 | £1,750.00 | £1,750.00 | £1,750.00 | £1,750.00 | £1,750.00 | £1,750.00 | £1,750.00 | £1,750.00 | £1,750.00 | |
| Other furniture oak | £900.00 | £900.00 | £900.00 | £900.00 | £900.00 | £900.00 | £900.00 | £900.00 | £900.00 | £900.00 | £900.00 | £900.00 | |
| Other furniture cherry | £1,000.00 | £1,000.00 | £1,000.00 | £1,000.00 | £1,000.00 | £1,000.00 | £1,000.00 | £1,000.00 | £1,000.00 | £1,000.00 | £1,000.00 | £1,000.00 | |
| Other | £2,500.00 | £2,500.00 | £2,500.00 | £2,500.00 | £2,500.00 | £2,500.00 | £2,500.00 | £2,500.00 | £2,500.00 | £2,500.00 | £2,500.00 | £2,500.00 | |
| Sales | |||||||||||||
| Executive desk oak | £22,400 | £25,600 | £25,600 | £25,600 | £24,000 | £19,200 | £19,200 | £24,000 | £24,000 | £41,600 | £43,200 | £40,000 | |
| Executive desk cherry | £3,500 | £5,250 | £5,250 | £5,250 | £3,500 | £3,500 | £3,500 | £3,500 | £5,250 | £7,000 | £5,250 | £3,500 | |
| Other furniture oak | £2,700 | £3,600 | £3,600 | £3,600 | £2,700 | £2,700 | £2,700 | £3,600 | £3,600 | £3,600 | £4,500 | £3,600 | |
| Other furniture cherry | £0 | £1,000 | £0 | £0 | £0 | £1,000 | £0 | £1,000 | £1,000 | £1,000 | £1,000 | £1,000 | |
| Other | £2,500 | £0 | £0 | £2,500 | £2,500 | £0 | £2,500 | £0 | £0 | £2,500 | £2,500 | £0 | |
| Total Sales | £31,100 | £35,450 | £34,450 | £36,950 | £32,700 | £26,400 | £27,900 | £32,100 | £33,850 | £55,700 | £56,450 | £48,100 | |
| Direct Unit Costs | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Executive desk oak | 0.00% | £400.00 | £400.00 | £400.00 | £400.00 | £400.00 | £400.00 | £400.00 | £400.00 | £400.00 | £400.00 | £400.00 | £400.00 |
| Executive desk cherry | 0.00% | £525.00 | £525.00 | £525.00 | £525.00 | £525.00 | £525.00 | £525.00 | £525.00 | £525.00 | £525.00 | £525.00 | £525.00 |
| Other furniture oak | 0.00% | £180.00 | £180.00 | £180.00 | £180.00 | £180.00 | £180.00 | £180.00 | £180.00 | £180.00 | £180.00 | £180.00 | £180.00 |
| Other furniture cherry | 0.00% | £300.00 | £300.00 | £300.00 | £300.00 | £300.00 | £300.00 | £300.00 | £300.00 | £300.00 | £300.00 | £300.00 | £300.00 |
| Other | 0.00% | £625.00 | £625.00 | £625.00 | £625.00 | £625.00 | £625.00 | £625.00 | £625.00 | £625.00 | £625.00 | £625.00 | £625.00 |
| Direct Cost of Sales | |||||||||||||
| Executive desk oak | £5,600 | £6,400 | £6,400 | £6,400 | £6,000 | £4,800 | £4,800 | £6,000 | £6,000 | £10,400 | £10,800 | £10,000 | |
| Executive desk cherry | £1,050 | £1,575 | £1,575 | £1,575 | £1,050 | £1,050 | £1,050 | £1,050 | £1,575 | £2,100 | £1,575 | £1,050 | |
| Other furniture oak | £540 | £720 | £720 | £720 | £540 | £540 | £540 | £720 | £720 | £720 | £900 | £720 | |
| Other furniture cherry | £0 | £300 | £0 | £0 | £0 | £300 | £0 | £300 | £300 | £300 | £300 | £300 | |
| Other | £625 | £0 | £0 | £625 | £625 | £0 | £625 | £0 | £0 | £625 | £625 | £0 | |
| Subtotal Direct Cost of Sales | £7,815 | £8,995 | £8,695 | £9,320 | £8,215 | £6,690 | £7,015 | £8,070 | £8,595 | £14,145 | £14,200 | £12,070 | |
| Personnel Plan | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Production Personnel | |||||||||||||
| Workshop manager | 5% | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 | £2,500 |
| Assembly | 5% | £1,800 | £1,800 | £1,800 | £1,800 | £1,800 | £1,800 | £1,800 | £1,800 | £1,800 | £1,800 | £1,800 | £1,800 |
| Other | £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 | |
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Subtotal | £4,300 | £4,300 | £4,300 | £4,300 | £4,300 | £4,300 | £4,300 | £4,300 | £4,300 | £4,300 | £4,300 | £4,300 | |
| Sales and Marketing Personnel | |||||||||||||
| Marketing manager | 5% | £4,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 |
| Name or title | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Name or title | £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 | |
| Subtotal | £4,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | |
| General and Administrative Personnel | |||||||||||||
| President | 5% | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 |
| Name or title | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Name or title | £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 | |
| Subtotal | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | |
| Other Personnel | |||||||||||||
| Design | 5% | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 |
| Name or title | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Name or title | £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 | |
| Subtotal | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | |
| Total People | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Total Payroll | £12,550 | £11,550 | £11,550 | £11,550 | £11,550 | £11,550 | £11,550 | £11,550 | £11,550 | £11,550 | £11,550 | £11,550 | |
| 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 | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | |
| 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 | £31,100 | £35,450 | £34,450 | £36,950 | £32,700 | £26,400 | £27,900 | £32,100 | £33,850 | £55,700 | £56,450 | £48,100 | |
| Direct Cost of Sales | £7,815 | £8,995 | £8,695 | £9,320 | £8,215 | £6,690 | £7,015 | £8,070 | £8,595 | £14,145 | £14,200 | £12,070 | |
| Production Payroll | £4,300 | £4,300 | £4,300 | £4,300 | £4,300 | £4,300 | £4,300 | £4,300 | £4,300 | £4,300 | £4,300 | £4,300 | |
| Other | £3,110 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Cost of Sales | £15,225 | £13,295 | £12,995 | £13,620 | £12,515 | £10,990 | £11,315 | £12,370 | £12,895 | £18,445 | £18,500 | £16,370 | |
| Gross Margin | £15,875 | £22,155 | £21,455 | £23,330 | £20,185 | £15,410 | £16,585 | £19,730 | £20,955 | £37,255 | £37,950 | £31,730 | |
| Gross Margin % | 51.05% | 62.50% | 62.28% | 63.14% | 61.73% | 58.37% | 59.44% | 61.46% | 61.91% | 66.89% | 67.23% | 65.97% | |
| Operating Expenses | |||||||||||||
| Sales and Marketing Expenses | |||||||||||||
| Sales and Marketing Payroll | £4,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | £3,000 | |
| Miscellaneous | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | |
| Advertising/Promotion | £8,000 | £8,000 | £0 | £8,000 | £8,000 | £0 | £8,000 | £8,000 | £0 | £8,000 | £8,000 | £0 | |
| Events | £0 | £750 | £0 | £0 | £3,000 | £0 | £0 | £0 | £0 | £2,500 | £0 | £0 | |
| Public Relations | £0 | £250 | £0 | £0 | £500 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Travel | £0 | £500 | £0 | £0 | £2,000 | £0 | £500 | £0 | £0 | £1,500 | £0 | £0 | |
| Total Sales and Marketing Expenses | £12,200 | £12,700 | £3,200 | £11,200 | £16,700 | £3,200 | £11,700 | £11,200 | £3,200 | £15,200 | £11,200 | £3,200 | |
| Sales and Marketing % | 39.23% | 35.83% | 9.29% | 30.31% | 51.07% | 12.12% | 41.94% | 34.89% | 9.45% | 27.29% | 19.84% | 6.65% | |
| General and Administrative Expenses | |||||||||||||
| General and Administrative Payroll | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | £4,000 | |
| Sales and Marketing and Other Expenses | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Depreciation | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £1,000 | |
| Depreciation | £125 | £125 | £125 | £125 | £125 | £125 | £125 | £125 | £125 | £125 | £125 | £125 | |
| Utilities | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | |
| Insurance | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £500 | |
| Rent | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | |
| Other | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | £100 | |
| Payroll Taxes | 15% | £1,883 | £1,733 | £1,733 | £1,733 | £1,733 | £1,733 | £1,733 | £1,733 | £1,733 | £1,733 | £1,733 | £1,733 |
| Other General and Administrative Expenses | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total General and Administrative Expenses | £6,608 | £6,458 | £6,458 | £6,458 | £6,458 | £6,458 | £6,458 | £6,458 | £6,458 | £6,458 | £6,458 | £7,958 | |
| General and Administrative % | 21.25% | 18.22% | 18.74% | 17.48% | 19.75% | 24.46% | 23.15% | 20.12% | 19.08% | 11.59% | 11.44% | 16.54% | |
| Other Expenses: | |||||||||||||
| Other Payroll | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | |
| Consultants | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Contract/Consultants | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Other Expenses | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | £250 | |
| Other % | 0.80% | 0.71% | 0.73% | 0.68% | 0.76% | 0.95% | 0.90% | 0.78% | 0.74% | 0.45% | 0.44% | 0.52% | |
| Total Operating Expenses | £19,058 | £19,408 | £9,908 | £17,908 | £23,408 | £9,908 | £18,408 | £17,908 | £9,908 | £21,908 | £17,908 | £11,408 | |
| Profit Before Interest and Taxes | (£3,183) | £2,748 | £11,548 | £5,423 | (£3,223) | £5,503 | (£1,823) | £1,823 | £11,048 | £15,348 | £20,043 | £20,323 | |
| EBITDA | (£3,183) | £2,748 | £11,548 | £5,423 | (£3,223) | £5,503 | (£1,823) | £1,823 | £11,048 | £15,348 | £20,043 | £21,323 | |
| Interest Expense | £625 | £667 | £667 | £708 | £667 | £625 | £625 | £667 | £708 | £875 | £958 | £958 | |
| Taxes Incurred | (£1,142) | £520 | £2,720 | £1,179 | (£972) | £1,219 | (£612) | £289 | £2,585 | £3,618 | £4,771 | £4,841 | |
| Net Profit | (£2,665) | £1,561 | £8,161 | £3,536 | (£2,917) | £3,658 | (£1,836) | £867 | £7,754 | £10,854 | £14,313 | £14,523 | |
| Net Profit/Sales | -8.57% | 4.40% | 23.69% | 9.57% | -8.92% | 13.86% | -6.58% | 2.70% | 22.91% | 19.49% | 25.36% | 30.19% | |
| Pro Forma Cash Flow | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Cash Received | |||||||||||||
| Cash from Operations | |||||||||||||
| Cash Sales | £23,325 | £26,588 | £25,838 | £27,713 | £24,525 | £19,800 | £20,925 | £24,075 | £25,388 | £41,775 | £42,338 | £36,075 | |
| Cash from Receivables | £13,803 | £14,062 | £7,811 | £8,854 | £8,633 | £9,202 | £8,123 | £6,613 | £7,010 | £8,040 | £8,645 | £13,931 | |
| Subtotal Cash from Operations | £37,128 | £40,649 | £33,649 | £36,567 | £33,158 | £29,002 | £29,048 | £30,688 | £32,398 | £49,815 | £50,982 | £50,006 | |
| 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 | £75,000 | £5,000 | £0 | £5,000 | £0 | £0 | £0 | £5,000 | £5,000 | £20,000 | £10,000 | £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 | £25,000 | £0 | £0 | £0 | £0 | £0 | £0 | £25,000 | £0 | £0 | £0 | |
| Subtotal Cash Received | £112,128 | £70,649 | £33,649 | £41,567 | £33,158 | £29,002 | £29,048 | £35,688 | £62,398 | £69,815 | £60,982 | £50,006 | |
| Expenditures | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Expenditures from Operations | |||||||||||||
| Cash Spending | £12,550 | £11,550 | £11,550 | £11,550 | £11,550 | £11,550 | £11,550 | £11,550 | £11,550 | £11,550 | £11,550 | £11,550 | |
| Bill Payments | £11,821 | £19,044 | £23,217 | £14,708 | £22,505 | £22,519 | £9,962 | £18,585 | £20,549 | £15,863 | £38,572 | £30,250 | |
| Subtotal Spent on Operations | £24,371 | £30,594 | £34,767 | £26,258 | £34,055 | £34,069 | £21,512 | £30,135 | £32,099 | £27,413 | £50,122 | £41,800 | |
| 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 | £5,000 | £5,000 | £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 | £25,000 | £0 | £0 | £0 | £0 | £0 | £0 | £25,000 | £0 | £0 | £0 | |
| Dividends | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Subtotal Cash Spent | £24,371 | £55,594 | £34,767 | £26,258 | £39,055 | £39,069 | £21,512 | £30,135 | £57,099 | £27,413 | £50,122 | £41,800 | |
| Net Cash Flow | £87,757 | £15,056 | (£1,118) | £15,309 | (£5,897) | (£10,067) | £7,536 | £5,553 | £5,298 | £42,401 | £10,860 | £8,206 | |
| Cash Balance | £89,195 | £104,250 | £103,132 | £118,441 | £112,545 | £102,478 | £110,014 | £115,566 | £120,865 | £163,266 | £174,126 | £182,332 | |
| Pro Forma Balance Sheet | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Assets | Starting Balances | ||||||||||||
| Current Assets | |||||||||||||
| Cash | £1,438 | £89,195 | £104,250 | £103,132 | £118,441 | £112,545 | £102,478 | £110,014 | £115,566 | £120,865 | £163,266 | £174,126 | £182,332 |
| Accounts Receivable | £27,605 | £21,578 | £16,378 | £17,180 | £17,563 | £17,105 | £14,503 | £13,355 | £14,768 | £16,220 | £22,105 | £27,573 | £25,667 |
| Inventory | £10,141 | £7,815 | £8,995 | £8,695 | £9,320 | £8,215 | £6,690 | £7,015 | £8,070 | £8,595 | £14,145 | £14,200 | £12,070 |
| Other Current Assets | £2,375 | £2,375 | £2,375 | £2,375 | £2,375 | £2,375 | £2,375 | £2,375 | £2,375 | £2,375 | £2,375 | £2,375 | £2,375 |
| Total Current Assets | £41,559 | £120,962 | £131,999 | £131,382 | £147,699 | £140,239 | £126,046 | £132,759 | £140,779 | £148,055 | £201,892 | £218,274 | £222,444 |
| Long-term Assets | |||||||||||||
| Long-term Assets | £3,210 | £3,210 | £28,210 | £28,210 | £28,210 | £28,210 | £28,210 | £28,210 | £28,210 | £53,210 | £53,210 | £53,210 | £53,210 |
| Accumulated Depreciation | £1,720 | £1,720 | £1,720 | £1,720 | £1,720 | £1,720 | £1,720 | £1,720 | £1,720 | £1,720 | £1,720 | £1,720 | £2,720 |
| Total Long-term Assets | £1,490 | £1,490 | £26,490 | £26,490 | £26,490 | £26,490 | £26,490 | £26,490 | £26,490 | £51,490 | £51,490 | £51,490 | £50,490 |
| Total Assets | £43,049 | £122,452 | £158,489 | £157,872 | £174,189 | £166,729 | £152,536 | £159,249 | £167,269 | £199,545 | £253,382 | £269,764 | £272,934 |
| Liabilities and Capital | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Current Liabilities | |||||||||||||
| Accounts Payable | £11,191 | £18,260 | £22,735 | £13,958 | £21,740 | £22,196 | £9,345 | £17,894 | £20,047 | £14,568 | £37,551 | £29,620 | £18,267 |
| Current Borrowing | £0 | £75,000 | £80,000 | £80,000 | £85,000 | £80,000 | £75,000 | £75,000 | £80,000 | £85,000 | £105,000 | £115,000 | £115,000 |
| Other Current Liabilities | £1,803 | £1,803 | £1,803 | £1,803 | £1,803 | £1,803 | £1,803 | £1,803 | £1,803 | £1,803 | £1,803 | £1,803 | £1,803 |
| Subtotal Current Liabilities | £12,994 | £95,063 | £104,538 | £95,761 | £108,543 | £103,999 | £86,148 | £94,697 | £101,850 | £101,371 | £144,354 | £146,423 | £135,070 |
| Long-term Liabilities | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total Liabilities | £12,994 | £95,063 | £104,538 | £95,761 | £108,543 | £103,999 | £86,148 | £94,697 | £101,850 | £101,371 | £144,354 | £146,423 | £135,070 |
| Paid-in Capital | £4,500 | £4,500 | £29,500 | £29,500 | £29,500 | £29,500 | £29,500 | £29,500 | £29,500 | £54,500 | £54,500 | £54,500 | £54,500 |
| Retained Earnings | £13,100 | £25,555 | £25,555 | £25,555 | £25,555 | £25,555 | £25,555 | £25,555 | £25,555 | £25,555 | £25,555 | £25,555 | £25,555 |
| Earnings | £12,455 | (£2,665) | (£1,105) | £7,056 | £10,592 | £7,675 | £11,333 | £9,497 | £10,364 | £18,119 | £28,973 | £43,286 | £57,809 |
| Total Capital | £30,055 | £27,390 | £53,950 | £62,111 | £65,647 | £62,730 | £66,388 | £64,552 | £65,419 | £98,174 | £109,028 | £123,341 | £137,864 |
| Total Liabilities and Capital | £43,049 | £122,452 | £158,489 | £157,872 | £174,189 | £166,729 | £152,536 | £159,249 | £167,269 | £199,545 | £253,382 | £269,764 | £272,934 |
| Net Worth | £30,055 | £27,390 | £53,950 | £62,111 | £65,647 | £62,730 | £66,388 | £64,552 | £65,419 | £98,173 | £109,028 | £123,341 | £137,864 |
