Brushy Mountain Retreat

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Weight Loss Seminars Business Plan

Appendix

Sales Forecast
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Sales
Workshops 0% $100,000 $125,000 $145,000 $150,000 $160,000 $160,000 $160,000 $150,000 $140,000 $140,000 $130,000 $150,000
Massage 0% $15,000 $20,000 $25,000 $30,000 $34,000 $36,000 $36,000 $30,000 $28,000 $27,000 $25,000 $30,000
Personal Trainers 0% $8,000 $8,000 $8,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000
Total Sales $123,000 $153,000 $178,000 $190,000 $204,000 $206,000 $206,000 $190,000 $178,000 $177,000 $165,000 $190,000
Direct Cost of Sales Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Workshops $10,000 $12,000 $14,000 $15,000 $20,000 $20,000 $20,000 $15,000 $13,000 $13,000 $12,000 $15,000
Massage $10,000 $14,000 $9,000 $20,000 $22,000 $24,000 $24,000 $20,000 $18,000 $17,000 $16,000 $20,000
Personal Trainers $6,000 $6,000 $6,000 $7,000 $7,000 $7,000 $7,000 $7,000 $7,000 $7,000 $7,000 $7,000
Subtotal Direct Cost of Sales $26,000 $32,000 $29,000 $42,000 $49,000 $51,000 $51,000 $42,000 $38,000 $37,000 $35,000 $42,000
Personnel Plan
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Executive Director 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
Nutrition Director 0% $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000
Fitness Director 0% $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000
Medical Consultant 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
Behavioral Health Therapist 0% $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000
Dietitian 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
Exercise Physiologists 0% $14,000 $14,000 $14,000 $14,000 $14,000 $14,000 $14,000 $14,000 $14,000 $14,000 $14,000 $14,000
Counselors 0% $21,000 $21,000 $21,000 $21,000 $21,000 $21,000 $21,000 $21,000 $21,000 $21,000 $21,000 $21,000
Cleaning Staff 0% $5,800 $5,800 $5,800 $5,800 $5,800 $5,800 $5,800 $5,800 $5,800 $5,800 $5,800 $5,800
Chef 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
Food Service Staff 0% $6,200 $6,200 $6,200 $6,200 $6,200 $6,200 $6,200 $6,200 $6,200 $6,200 $6,200 $6,200
Total People 25 25 25 25 25 25 25 25 25 25 25 25
Total Payroll $73,500 $73,500 $73,500 $73,500 $73,500 $73,500 $73,500 $73,500 $73,500 $73,500 $73,500 $73,500
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% 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
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Sales $123,000 $153,000 $178,000 $190,000 $204,000 $206,000 $206,000 $190,000 $178,000 $177,000 $165,000 $190,000
Direct Cost of Sales $26,000 $32,000 $29,000 $42,000 $49,000 $51,000 $51,000 $42,000 $38,000 $37,000 $35,000 $42,000
Other Production Expenses $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Cost of Sales $26,000 $32,000 $29,000 $42,000 $49,000 $51,000 $51,000 $42,000 $38,000 $37,000 $35,000 $42,000
Gross Margin $97,000 $121,000 $149,000 $148,000 $155,000 $155,000 $155,000 $148,000 $140,000 $140,000 $130,000 $148,000
Gross Margin % 78.86% 79.08% 83.71% 77.89% 75.98% 75.24% 75.24% 77.89% 78.65% 79.10% 78.79% 77.89%
Expenses
Payroll $73,500 $73,500 $73,500 $73,500 $73,500 $73,500 $73,500 $73,500 $73,500 $73,500 $73,500 $73,500
Sales and Marketing and Other Expenses $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000
Depreciation $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000
Leased Equipment $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000
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 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Rent $6,666 $6,666 $6,666 $6,666 $6,666 $6,666 $6,666 $6,666 $6,666 $6,666 $6,666 $6,674
Payroll Taxes 15% $11,025 $11,025 $11,025 $11,025 $11,025 $11,025 $11,025 $11,025 $11,025 $11,025 $11,025 $11,025
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Operating Expenses $116,191 $116,191 $116,191 $116,191 $116,191 $116,191 $116,191 $116,191 $116,191 $116,191 $116,191 $116,199
Profit Before Interest and Taxes ($19,191) $4,809 $32,809 $31,809 $38,809 $38,809 $38,809 $31,809 $23,809 $23,809 $13,809 $31,801
EBITDA ($15,191) $8,809 $36,809 $35,809 $42,809 $42,809 $42,809 $35,809 $27,809 $27,809 $17,809 $35,801
Interest Expense $1,233 $1,215 $1,198 $1,181 $1,163 $1,146 $1,128 $1,111 $1,094 $1,076 $1,059 $1,042
Taxes Incurred ($6,127) $1,078 $9,483 $9,189 $11,294 $11,299 $11,304 $9,209 $6,815 $6,820 $3,825 $9,228
Net Profit ($14,297) $2,516 $22,128 $21,440 $26,352 $26,364 $26,376 $21,489 $15,901 $15,913 $8,925 $21,532
Net Profit/Sales -11.62% 1.64% 12.43% 11.28% 12.92% 12.80% 12.80% 11.31% 8.93% 8.99% 5.41% 11.33%
Pro Forma Cash Flow
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Cash Received
Cash from Operations
Cash Sales $123,000 $153,000 $178,000 $190,000 $204,000 $206,000 $206,000 $190,000 $178,000 $177,000 $165,000 $190,000
Subtotal Cash from Operations $123,000 $153,000 $178,000 $190,000 $204,000 $206,000 $206,000 $190,000 $178,000 $177,000 $165,000 $190,000
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 $123,000 $153,000 $178,000 $190,000 $204,000 $206,000 $206,000 $190,000 $178,000 $177,000 $165,000 $190,000
Expenditures Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Expenditures from Operations
Cash Spending $73,500 $73,500 $73,500 $73,500 $73,500 $73,500 $73,500 $73,500 $73,500 $73,500 $73,500 $73,500
Bill Payments $61,993 $60,236 $73,164 $78,795 $91,363 $100,214 $102,135 $101,753 $90,798 $84,566 $83,420 $78,988
Subtotal Spent on Operations $135,493 $133,736 $146,664 $152,295 $164,863 $173,714 $175,635 $175,253 $164,298 $158,066 $156,920 $152,488
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 $2,084 $2,084 $2,084 $2,084 $2,084 $2,084 $2,084 $2,084 $2,084 $2,084 $2,084 $2,084
Purchase Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Purchase Long-term Assets $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000
Dividends $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Cash Spent $142,577 $140,820 $153,748 $159,379 $171,947 $180,798 $182,719 $182,337 $171,382 $165,150 $164,004 $159,572
Net Cash Flow ($19,577) $12,180 $24,252 $30,621 $32,053 $25,202 $23,281 $7,663 $6,618 $11,850 $996 $30,428
Cash Balance $60,423 $72,603 $96,855 $127,476 $159,529 $184,730 $208,011 $215,674 $222,292 $234,143 $235,138 $265,566
Pro Forma Balance Sheet
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Assets Starting Balances
Current Assets
Cash $80,000 $60,423 $72,603 $96,855 $127,476 $159,529 $184,730 $208,011 $215,674 $222,292 $234,143 $235,138 $265,566
Other Current Assets $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000
Total Current Assets $130,000 $110,423 $122,603 $146,855 $177,476 $209,529 $234,730 $258,011 $265,674 $272,292 $284,143 $285,138 $315,566
Long-term Assets
Long-term Assets $200,000 $205,000 $210,000 $215,000 $220,000 $225,000 $230,000 $235,000 $240,000 $245,000 $250,000 $255,000 $260,000
Accumulated Depreciation $30,000 $34,000 $38,000 $42,000 $46,000 $50,000 $54,000 $58,000 $62,000 $66,000 $70,000 $74,000 $78,000
Total Long-term Assets $170,000 $171,000 $172,000 $173,000 $174,000 $175,000 $176,000 $177,000 $178,000 $179,000 $180,000 $181,000 $182,000
Total Assets $300,000 $281,423 $294,603 $319,855 $351,476 $384,529 $410,730 $435,011 $443,674 $451,292 $464,143 $466,138 $497,566
Liabilities and Capital Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Current Liabilities
Accounts Payable $60,000 $57,803 $70,552 $75,760 $88,025 $96,810 $98,731 $98,719 $87,978 $81,779 $80,801 $75,956 $87,936
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 $60,000 $57,803 $70,552 $75,760 $88,025 $96,810 $98,731 $98,719 $87,978 $81,779 $80,801 $75,956 $87,936
Long-term Liabilities $150,000 $147,916 $145,832 $143,748 $141,664 $139,580 $137,496 $135,412 $133,328 $131,244 $129,160 $127,076 $124,992
Total Liabilities $210,000 $205,719 $216,384 $219,508 $229,689 $236,390 $236,227 $234,131 $221,306 $213,023 $209,961 $203,032 $212,928
Paid-in Capital $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Retained Earnings $90,000 $90,000 $90,000 $90,000 $90,000 $90,000 $90,000 $90,000 $90,000 $90,000 $90,000 $90,000 $90,000
Earnings $0 ($14,297) ($11,781) $10,347 $31,787 $58,139 $84,503 $110,879 $132,368 $148,269 $164,182 $173,107 $194,638
Total Capital $90,000 $75,703 $78,219 $100,347 $121,787 $148,139 $174,503 $200,879 $222,368 $238,269 $254,182 $263,107 $284,638
Total Liabilities and Capital $300,000 $281,423 $294,603 $319,855 $351,476 $384,529 $410,730 $435,011 $443,674 $451,292 $464,143 $466,138 $497,566
Net Worth $90,000 $75,703 $78,219 $100,347 $121,787 $148,139 $174,503 $200,879 $222,368 $238,269 $254,182 $263,107 $284,638