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Bees' Circus

Executive Summary

Bees’ Circus is a children’s play and music program that offers a series of parent/child programs devoted to the physical, emotional and social development of children. We offer eight different weekly classes for children newborn through four years. The activities are designed to improve balance, coordination and other sensory stimuli while reinforcing good social skills in a group play environment. Bees’ Circus also offers music classes. Children 16 months through four years, will enjoy singing and dancing while getting their first taste of different musical beats and rhythms. Each week, new musical styles will be introduced, such as jazz, contemporary, and classical tunes. Activities such as instrument exploration, songs and movement to music are designed to provide a positive musical experience for both parents and young children.

Bees’ Circus offers a unique service in that there is no other program like it in the city of Monroe. Though the city does run some classes for children through their parks and recreation department, they are not part of a comprehensive growth program for pre-schoolers.

Bees’ Circus is centrally located in the new commercial center that serves the affluent northwest area of Monroe. Over the past five years, there has been tremendous housing growth in the northwest of the city. To date, 3,500 new housing units have been built in the area to accommodate the growth of the city’s population. Most these units are being bought or rented by young families with young children. Currently, there is no park program servicing the area. It is anticipated that a new park will be created in the next three years to serve the estimated 10,000 families in the area.

Barbara Miller, co-owner of Bees’ Circus, has been an educator for over 20 years and has been instrumental in the development of Monroe’s pre-school programs. She is starting Bees’ Circus to offer parents and children a nurturing environment in which to spend time together and play.

Childrens play program business plan, executive summary chart image

1.1 Mission

The mission of Bees’ Circus is to promote the physical, emotional and social development of children. Parents are also a central part of Bees’ Circus activities.

When parents enter their child’s world of play and imagination, the child blossoms with more confidence to explore and learn. Time spent playing with mom or dad contributes to healthy emotional development and will also build trust between parent and child.

1.2 Objectives

The objectives of Bees’ Circus are as follows:

  • Fill classes to 70% capacity by end of first year of operation.
  • Retain at least 50% of children moving from one class level to the next.
  • Increase the number of families participating in classes by 15% during the second year of operation.
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Company Summary

Bees’ Circus is a children’s play and music program that offers a series of parent/child programs devoted to the physical, emotional and social development of children. The program will operate as a limited partnership.  Barbara Miller will manage the daily operation of Bees’ Circus. A silent partner will have accounting oversight responsibilities.

Bees’ Circus is located in the Northtowne Center at 3456 Briggs Road. The program space is 7,000 square feet and includes a music room and a party room. Up to 40 children can play and work in the space at the same time.

2.1 Start-up Summary

The start-up expenses for the Bees’ Circus is focused primarily on equipment, play surfaces, and materials needed for the classes.  Barbara Miller and the silent partner will invest equal amounts.  In addition, Barbara will secure a long-term loan and use credit card debt to fund the enterprise.

Childrens play program business plan, company summary chart image

Start-up
Requirements
Start-up Expenses
Legal $1,000
Stationery etc. $200
Brochures $1,000
Consultants $3,000
Insurance $1,000
Rent $2,000
Expensed Equipment $60,000
Total Start-up Expenses $68,200
Start-up Assets
Cash Required $51,800
Other Current Assets $0
Long-term Assets $30,000
Total Assets $81,800
Total Requirements $150,000
Start-up Funding
Start-up Expenses to Fund $68,200
Start-up Assets to Fund $81,800
Total Funding Required $150,000
Assets
Non-cash Assets from Start-up $30,000
Cash Requirements from Start-up $51,800
Additional Cash Raised $0
Cash Balance on Starting Date $51,800
Total Assets $81,800
Liabilities and Capital
Liabilities
Current Borrowing $30,000
Long-term Liabilities $50,000
Accounts Payable (Outstanding Bills) $0
Other Current Liabilities (interest-free) $0
Total Liabilities $80,000
Capital
Planned Investment
Barbara Miller $30,000
Investor 2 $40,000
Additional Investment Requirement $0
Total Planned Investment $70,000
Loss at Start-up (Start-up Expenses) ($68,200)
Total Capital $1,800
Total Capital and Liabilities $81,800
Total Funding $150,000

2.2 Company Ownership

Bees’ Circus is owned by Barbara Miller and a silent partner.

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Services

Bees’ Circus offers six different weekly classes for children newborn through four years. Activities are designed to help children develop balance, coordination and other sensory stimuli while having fun in a group play environment. 

Bees’ Circus also offers three music classes. Children 16 months through four years get to sing and move while getting their first taste of different musical beats and rhythms. Teachers introduce children to new musical styles each week, such as jazz, contemporary, and classical tunes. Activities such as instrument exploration, songs and movement to music are designed to provide a positive musical experience for parents and young children.

All play and music classes last 45 minutes and are taught to child-parent pairs in small groups. The fee is $100 per class.  The parents can pick which two weekday day sessions she wants to attend with her child.  Each class is a month long.

NewBees (newborn) classes addresses the special needs of newborns and their parents. Activities are designed to gently stimulate the baby’s learning skills with special toys, singing and gentle play.

BabyBees (6 – 14 months) will indulge your child’s natural curiosity and offer creative ways to practice emerging skills through fun-filled exploration of tunnels, slides, climbers, songs, movement activities, parachute play and more.

ToddlerBees (14 – 24 months) will use equipment and activities to learn cause and effect, coordination, balance and motor skill development. Playful movement activities and equipment exploration build pre- and early walking skills, while songs enrich emerging language.

RunningBees (24 -30 months) challenges a child’s growing body with slides, climbers, balls and tunnels. Activities also focus on language skills and social interaction. 

BuzzingBees (30- 36 months) will focus on themes like “Dinosaur Day,” “Under the Sea,” and “Forest Fun” with movement stories, puppetry and songs. Physical activity will be combined with imaginative play where children will construct stories. Listening skills and body awareness grow as your child explores our playscapes, creates roles and predicts outcomes. Playfully structured movement to music provide experiences in group interaction and social development.

JumpingBees (37- 46 months) will explore pre-sports and pre-gymnastic skills including kicking, throwing and catching. Each exciting class builds listening skills and coordination while emphasizing cooperative play and encouraging new friendships.

The music program has three levels.

HummingBees (16- 24 months) will build a repertoire of songs to sing together that supports your child’s awareness of melody, pitch and rhythm. Children learn musical phrasing, rhythm and simple musical rules through playful scarf activities, baby dances and ball games. Explore safe and age appropriate instruments, enjoy soothing lullabies from around the world and immerse your baby in activities that build a solid musical foundation to grow on.

DrummingBees (25- 36 months) will use activities such as lap rides, dancing and instrument exploration to help children develop a sense of steady beat and create an atmosphere of fun. Pitch and tone are explored through songs and listening activities. Every three weeks, a new musical style is introduced, exposing your child to a variety of musical genres such as latin, rock ‘n’ roll, and classical for a musical learning adventure.

SingingBees (37 – 48 months) is designed to support and challenge emerging skills, together you’ll share a world of music. Children are encouraged to discover their singing voice and make music of their own as they explore different instruments. Self esteem and social skills get a real boost as your child engages in group songs, chants and finger plays and imagination and listening skills build as children express themselves to music.

Birthday parties at Bees’ Circus. In addition to the extensive program of classes, Bees’ Circus can host a child’s birthday party providing great activities for kids and an easy experience for parents. An enthusiastic Bees’ Circus staff member leads the activities as the birthday child and his or her friends and parents play, laugh, and sing together, creating a memorable celebration.

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Market Analysis Summary

Over the past five years, there has been tremendous housing growth in the affluent northwest area of the city.  To date, 3,500 new housing units have been built in the area to accommodate the growth of the city’s population. Most these units are being bought or rented by young families with young children.

Currently, there is no park program servicing the area.  It is anticipated that a new park will be created for the area in the next three years to serve the estimated 10,000 families in the area.

The area also has 15 private child care centers that serve over 1,600 children, ages one to four.  It is estimated that there are 5,000 children in northwest Monroe under the age of four. 

Currently, there are no other activity or music programs in the area that serves the pre-schoolers.

Bees’ Circus will purse both the children at home and children at the private child care centers.

4.1 Market Segmentation

Bees’ Circus will focus on the two target groups:

  • At home pre-schoolers
  • Childcare pre-schoolers
Childrens play program business plan, market analysis summary chart image

Market Analysis
Year 1 Year 2 Year 3 Year 4 Year 5
Potential Customers Growth CAGR
At Home Pre-schoolers 10% 3,400 3,740 4,114 4,525 4,978 10.00%
Childcare Pre-shoolers 20% 1,600 1,920 2,304 2,765 3,318 20.00%
Total 13.49% 5,000 5,660 6,418 7,290 8,296 13.49%

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Strategy and Implementation Summary

Bees’ Circus will start by sending direct mailings to parents of young children in northwest Monroe.  The mailer will announce an open house invitation to visit the facility.  In addition, Bees’ Circus will offer a 20% discount on its activity and music classes.

Bees’ Circus will also offer a discounted group rate (20%) to the area’s announce centers.

5.1 Sales Strategy

The sales strategy of Bees’ Circus will be to build from a base of satisfied customers.  The program will offer a 20% discount on class fees for each successful referral to Bees’ Circus.  We will also offer one session free visits for any parent and child interested in exploring our program.

5.1.1 Sales Forecast

Bees’ Circus anticipates that May will be weak month for classes.  Enrollment will increase steadily from June on. The following is the sales forecast for Bees’ Circus.

Childrens play program business plan, strategy and implementation summary chart image

Childrens play program business plan, strategy and implementation summary chart image

Sales Forecast
Year 1 Year 2 Year 3
Sales
Classes $233,000 $258,000 $299,000
Parties $11,200 $14,000 $16,000
Total Sales $244,200 $272,000 $315,000
Direct Cost of Sales Year 1 Year 2 Year 3
Classes $11,500 $9,800 $11,300
Parties $0 $0 $0
Subtotal Direct Cost of Sales $11,500 $9,800 $11,300

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Management Summary

Barbara Miller will be the Director of the program.  She has been an educator for over 20 years and has been instrumental in the development of Monroe’s pre-school programs. Most recently, Barbara was the youth activity planner and coordinator for the city of Monroe’s park and recreation department.  She managed a team of ten that organized and scheduled all youth activity classes offered by the city.

6.1 Personnel Plan

The personnel of Bees’ Circus will be as follows:

  • Director
  • Teacher (3)
  • Class aides (4)
Personnel Plan
Year 1 Year 2 Year 3
Director $36,000 $38,000 $40,000
Teachers $90,000 $96,000 $102,000
Aides $54,000 $57,000 $60,000
Total People 7 7 7
Total Payroll $180,000 $191,000 $202,000

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Financial Plan

The following is the financial plan for Bees’ Circus.

7.1 Break-even Analysis

The monthly break-even point is presented in the following table and chart.

Childrens play program business plan, financial plan chart image

Break-even Analysis
Monthly Revenue Break-even $20,918
Assumptions:
Average Percent Variable Cost 5%
Estimated Monthly Fixed Cost $19,933

7.2 Projected Profit and Loss

The following table and chart highlight the projected profit and loss for three years.

Childrens play program business plan, financial plan chart image

Childrens play program business plan, financial plan chart image

Childrens play program business plan, financial plan chart image

Childrens play program business plan, financial plan chart image

Pro Forma Profit and Loss
Year 1 Year 2 Year 3
Sales $244,200 $272,000 $315,000
Direct Cost of Sales $11,500 $9,800 $11,300
Other Production Expenses $0 $0 $0
Total Cost of Sales $11,500 $9,800 $11,300
Gross Margin $232,700 $262,200 $303,700
Gross Margin % 95.29% 96.40% 96.41%
Expenses
Payroll $180,000 $191,000 $202,000
Sales and Marketing and Other Expenses $2,400 $3,000 $3,000
Depreciation $0 $0 $0
Leased Equipment $0 $0 $0
Utilities $3,000 $3,000 $3,000
Insurance $4,800 $4,800 $4,800
Rent $22,000 $22,000 $22,000
Payroll Taxes $27,000 $28,650 $30,300
Other $0 $0 $0
Total Operating Expenses $239,200 $252,450 $265,100
Profit Before Interest and Taxes ($6,500) $9,750 $38,600
EBITDA ($6,500) $9,750 $38,600
Interest Expense $7,549 $6,751 $5,918
Taxes Incurred $0 $900 $9,805
Net Profit ($14,049) $2,099 $22,877
Net Profit/Sales -5.75% 0.77% 7.26%

7.3 Projected Cash Flow

The following table and chart highlight the projected cash flow for three years.

Childrens play program business plan, financial plan chart image

Pro Forma Cash Flow
Year 1 Year 2 Year 3
Cash Received
Cash from Operations
Cash Sales $244,200 $272,000 $315,000
Subtotal Cash from Operations $244,200 $272,000 $315,000
Additional Cash Received
Sales Tax, VAT, HST/GST Received $0 $0 $0
New Current Borrowing $0 $0 $0
New Other Liabilities (interest-free) $0 $0 $0
New Long-term Liabilities $0 $0 $0
Sales of Other Current Assets $0 $0 $0
Sales of Long-term Assets $0 $0 $0
New Investment Received $0 $0 $0
Subtotal Cash Received $244,200 $272,000 $315,000
Expenditures Year 1 Year 2 Year 3
Expenditures from Operations
Cash Spending $180,000 $191,000 $202,000
Bill Payments $73,225 $77,440 $89,200
Subtotal Spent on Operations $253,225 $268,440 $291,200
Additional Cash Spent
Sales Tax, VAT, HST/GST Paid Out $0 $0 $0
Principal Repayment of Current Borrowing $0 $0 $0
Other Liabilities Principal Repayment $0 $0 $0
Long-term Liabilities Principal Repayment $8,328 $8,328 $8,328
Purchase Other Current Assets $0 $0 $0
Purchase Long-term Assets $0 $0 $0
Dividends $0 $0 $0
Subtotal Cash Spent $261,553 $276,768 $299,528
Net Cash Flow ($17,353) ($4,768) $15,472
Cash Balance $34,447 $29,680 $45,151

7.4 Projected Balance Sheet

The following table highlights the projected balance sheet for three years.

Pro Forma Balance Sheet
Year 1 Year 2 Year 3
Assets
Current Assets
Cash $34,447 $29,680 $45,151
Other Current Assets $0 $0 $0
Total Current Assets $34,447 $29,680 $45,151
Long-term Assets
Long-term Assets $30,000 $30,000 $30,000
Accumulated Depreciation $0 $0 $0
Total Long-term Assets $30,000 $30,000 $30,000
Total Assets $64,447 $59,680 $75,151
Liabilities and Capital Year 1 Year 2 Year 3
Current Liabilities
Accounts Payable $5,024 $6,485 $7,407
Current Borrowing $30,000 $30,000 $30,000
Other Current Liabilities $0 $0 $0
Subtotal Current Liabilities $35,024 $36,485 $37,407
Long-term Liabilities $41,672 $33,344 $25,016
Total Liabilities $76,696 $69,829 $62,423
Paid-in Capital $70,000 $70,000 $70,000
Retained Earnings ($68,200) ($82,249) ($80,149)
Earnings ($14,049) $2,099 $22,877
Total Capital ($12,249) ($10,149) $12,728
Total Liabilities and Capital $64,447 $59,680 $75,151
Net Worth ($12,249) ($10,149) $12,728

7.5 Business Ratios

Business ratios for the years of this plan are shown below. Industry profile ratios based on the Standard Industrial Classification (SIC) code 8351, Child Day Care Services, are shown for comparison.

Ratio Analysis
Year 1 Year 2 Year 3 Industry Profile
Sales Growth 0.00% 11.38% 15.81% 9.50%
Percent of Total Assets
Other Current Assets 0.00% 0.00% 0.00% 26.80%
Total Current Assets 53.45% 49.73% 60.08% 44.70%
Long-term Assets 46.55% 50.27% 39.92% 55.30%
Total Assets 100.00% 100.00% 100.00% 100.00%
Current Liabilities 54.35% 61.13% 49.78% 31.80%
Long-term Liabilities 64.66% 55.87% 33.29% 31.00%
Total Liabilities 119.01% 117.01% 83.06% 62.80%
Net Worth -19.01% -17.01% 16.94% 37.20%
Percent of Sales
Sales 100.00% 100.00% 100.00% 100.00%
Gross Margin 95.29% 96.40% 96.41% 0.00%
Selling, General & Administrative Expenses 101.04% 95.63% 89.15% 75.60%
Advertising Expenses 0.98% 1.10% 0.95% 0.70%
Profit Before Interest and Taxes -2.66% 3.58% 12.25% 2.60%
Main Ratios
Current 0.98 0.81 1.21 1.27
Quick 0.98 0.81 1.21 1.14
Total Debt to Total Assets 119.01% 117.01% 83.06% 62.80%
Pre-tax Return on Net Worth 114.70% -29.55% 256.77% 5.40%
Pre-tax Return on Assets -21.80% 5.03% 43.49% 14.60%
Additional Ratios Year 1 Year 2 Year 3
Net Profit Margin -5.75% 0.77% 7.26% n.a
Return on Equity 0.00% 0.00% 179.74% n.a
Activity Ratios
Accounts Payable Turnover 15.57 12.17 12.17 n.a
Payment Days 27 27 28 n.a
Total Asset Turnover 3.79 4.56 4.19 n.a
Debt Ratios
Debt to Net Worth 0.00 0.00 4.90 n.a
Current Liab. to Liab. 0.46 0.52 0.60 n.a
Liquidity Ratios
Net Working Capital ($577) ($6,805) $7,744 n.a
Interest Coverage -0.86 1.44 6.52 n.a
Additional Ratios
Assets to Sales 0.26 0.22 0.24 n.a
Current Debt/Total Assets 54% 61% 50% n.a
Acid Test 0.98 0.81 1.21 n.a
Sales/Net Worth 0.00 0.00 24.75 n.a
Dividend Payout 0.00 0.00 0.00 n.a

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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
Classes 0% $4,000 $8,000 $13,000 $15,000 $17,000 $20,000 $23,000 $23,000 $25,000 $25,000 $30,000 $30,000
Parties 0% $400 $800 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000
Total Sales $4,400 $8,800 $14,000 $16,000 $18,000 $21,000 $24,000 $24,000 $26,000 $26,000 $31,000 $31,000
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
Classes $200 $400 $600 $700 $800 $1,000 $1,150 $1,150 $1,250 $1,250 $1,500 $1,500
Parties $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Direct Cost of Sales $200 $400 $600 $700 $800 $1,000 $1,150 $1,150 $1,250 $1,250 $1,500 $1,500
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
Director 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
Teachers 0% $7,500 $7,500 $7,500 $7,500 $7,500 $7,500 $7,500 $7,500 $7,500 $7,500 $7,500 $7,500
Aides 0% $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500
Total People 7 7 7 7 7 7 7 7 7 7 7 7
Total Payroll $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000

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 $4,400 $8,800 $14,000 $16,000 $18,000 $21,000 $24,000 $24,000 $26,000 $26,000 $31,000 $31,000
Direct Cost of Sales $200 $400 $600 $700 $800 $1,000 $1,150 $1,150 $1,250 $1,250 $1,500 $1,500
Other Production Expenses $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Cost of Sales $200 $400 $600 $700 $800 $1,000 $1,150 $1,150 $1,250 $1,250 $1,500 $1,500
Gross Margin $4,200 $8,400 $13,400 $15,300 $17,200 $20,000 $22,850 $22,850 $24,750 $24,750 $29,500 $29,500
Gross Margin % 95.45% 95.45% 95.71% 95.63% 95.56% 95.24% 95.21% 95.21% 95.19% 95.19% 95.16% 95.16%
Expenses
Payroll $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000
Sales and Marketing and Other Expenses $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200
Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Leased Equipment $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Utilities $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250
Insurance $400 $400 $400 $400 $400 $400 $400 $400 $400 $400 $400 $400
Rent $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $0
Payroll Taxes 15% $2,250 $2,250 $2,250 $2,250 $2,250 $2,250 $2,250 $2,250 $2,250 $2,250 $2,250 $2,250
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Operating Expenses $20,100 $20,100 $20,100 $20,100 $20,100 $20,100 $20,100 $20,100 $20,100 $20,100 $20,100 $18,100
Profit Before Interest and Taxes ($15,900) ($11,700) ($6,700) ($4,800) ($2,900) ($100) $2,750 $2,750 $4,650 $4,650 $9,400 $11,400
EBITDA ($15,900) ($11,700) ($6,700) ($4,800) ($2,900) ($100) $2,750 $2,750 $4,650 $4,650 $9,400 $11,400
Interest Expense $661 $655 $649 $644 $638 $632 $626 $620 $615 $609 $603 $597
Taxes Incurred $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Net Profit ($16,561) ($12,355) ($7,349) ($5,444) ($3,538) ($732) $2,124 $2,130 $4,035 $4,041 $8,797 $10,803
Net Profit/Sales -376.38% -140.40% -52.50% -34.02% -19.65% -3.49% 8.85% 8.87% 15.52% 15.54% 28.38% 34.85%

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 $4,400 $8,800 $14,000 $16,000 $18,000 $21,000 $24,000 $24,000 $26,000 $26,000 $31,000 $31,000
Subtotal Cash from Operations $4,400 $8,800 $14,000 $16,000 $18,000 $21,000 $24,000 $24,000 $26,000 $26,000 $31,000 $31,000
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 $4,400 $8,800 $14,000 $16,000 $18,000 $21,000 $24,000 $24,000 $26,000 $26,000 $31,000 $31,000
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 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000
Bill Payments $199 $5,967 $6,162 $6,352 $6,447 $6,544 $6,737 $6,876 $6,874 $6,964 $6,967 $7,136
Subtotal Spent on Operations $15,199 $20,967 $21,162 $21,352 $21,447 $21,544 $21,737 $21,876 $21,874 $21,964 $21,967 $22,136
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 $694 $694 $694 $694 $694 $694 $694 $694 $694 $694 $694 $694
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 $15,893 $21,661 $21,856 $22,046 $22,141 $22,238 $22,431 $22,570 $22,568 $22,658 $22,661 $22,830
Net Cash Flow ($11,493) ($12,861) ($7,856) ($6,046) ($4,141) ($1,238) $1,569 $1,430 $3,432 $3,342 $8,339 $8,170
Cash Balance $40,307 $27,446 $19,590 $13,544 $9,403 $8,165 $9,734 $11,164 $14,597 $17,938 $26,277 $34,447
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 $51,800 $40,307 $27,446 $19,590 $13,544 $9,403 $8,165 $9,734 $11,164 $14,597 $17,938 $26,277 $34,447
Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Current Assets $51,800 $40,307 $27,446 $19,590 $13,544 $9,403 $8,165 $9,734 $11,164 $14,597 $17,938 $26,277 $34,447
Long-term Assets
Long-term Assets $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $30,000
Accumulated Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Long-term Assets $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $30,000
Total Assets $81,800 $70,307 $57,446 $49,590 $43,544 $39,403 $38,165 $39,734 $41,164 $44,597 $47,938 $56,277 $64,447
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 $5,762 $5,950 $6,138 $6,229 $6,320 $6,508 $6,647 $6,641 $6,732 $6,727 $6,963 $5,024
Current Borrowing $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $30,000
Other Current Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Current Liabilities $30,000 $35,762 $35,950 $36,138 $36,229 $36,320 $36,508 $36,647 $36,641 $36,732 $36,727 $36,963 $35,024
Long-term Liabilities $50,000 $49,306 $48,612 $47,918 $47,224 $46,530 $45,836 $45,142 $44,448 $43,754 $43,060 $42,366 $41,672
Total Liabilities $80,000 $85,068 $84,562 $84,056 $83,453 $82,850 $82,344 $81,789 $81,089 $80,486 $79,787 $79,329 $76,696
Paid-in Capital $70,000 $70,000 $70,000 $70,000 $70,000 $70,000 $70,000 $70,000 $70,000 $70,000 $70,000 $70,000 $70,000
Retained Earnings ($68,200) ($68,200) ($68,200) ($68,200) ($68,200) ($68,200) ($68,200) ($68,200) ($68,200) ($68,200) ($68,200) ($68,200) ($68,200)
Earnings $0 ($16,561) ($28,916) ($36,265) ($41,709) ($45,247) ($45,979) ($43,855) ($41,725) ($37,690) ($33,649) ($24,852) ($14,049)
Total Capital $1,800 ($14,761) ($27,116) ($34,465) ($39,909) ($43,447) ($44,179) ($42,055) ($39,925) ($35,890) ($31,849) ($23,052) ($12,249)
Total Liabilities and Capital $81,800 $70,307 $57,446 $49,590 $43,544 $39,403 $38,165 $39,734 $41,164 $44,597 $47,938 $56,277 $64,447
Net Worth $1,800 ($14,761) ($27,116) ($34,465) ($39,909) ($43,447) ($44,179) ($42,055) ($39,925) ($35,890) ($31,849) ($23,052) ($12,249)

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