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Children's Education & Recreation icon Children's Recreation Center Business Plan

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Cabin Fever

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
Child Admission 0% $8,550 $9,894 $10,986 $12,456 $13,296 $12,944 $11,532 $9,908 $9,740 $9,880 $7,962 $8,074
Additional Parent Spending 0% $2,160 $2,711 $3,244 $3,574 $3,840 $3,498 $2,442 $2,410 $2,646 $2,659 $1,962 $2,026
Total Sales $10,710 $12,605 $14,230 $16,030 $17,136 $16,442 $13,974 $12,318 $12,386 $12,539 $9,924 $10,100
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
Child Admission $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Additional Parent Spending $432 $542 $649 $715 $768 $700 $488 $482 $529 $532 $392 $405
Subtotal Direct Cost of Sales $432 $542 $649 $715 $768 $700 $488 $482 $529 $532 $392 $405
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
Owner/Manager 0% $0 $0 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000
FT Employee 0% $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000
PT Employee 0% $600 $600 $600 $600 $600 $600 $600 $600 $600 $600 $600 $600
PT Employee 0% $600 $600 $600 $600 $600 $600 $600 $600 $600 $600 $600 $600
Other 0% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total People 4 4 4 4 4 4 4 4 4 4 4 4
Total Payroll $3,200 $3,200 $5,200 $5,200 $5,200 $5,200 $5,200 $5,200 $5,200 $5,200 $5,200 $5,200

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 $10,710 $12,605 $14,230 $16,030 $17,136 $16,442 $13,974 $12,318 $12,386 $12,539 $9,924 $10,100
Direct Cost of Sales $432 $542 $649 $715 $768 $700 $488 $482 $529 $532 $392 $405
Other Costs of Goods $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Cost of Sales $432 $542 $649 $715 $768 $700 $488 $482 $529 $532 $392 $405
Gross Margin $10,278 $12,063 $13,581 $15,315 $16,368 $15,742 $13,485 $11,836 $11,857 $12,007 $9,531 $9,694
Gross Margin % 95.97% 95.70% 95.44% 95.54% 95.52% 95.75% 96.51% 96.09% 95.73% 95.76% 96.05% 95.99%
Expenses
Payroll $3,200 $3,200 $5,200 $5,200 $5,200 $5,200 $5,200 $5,200 $5,200 $5,200 $5,200 $5,200
Marketing/Promotion 8% $857 $1,008 $1,138 $1,282 $1,370 $1,315 $1,118 $985 $990 $1,003 $794 $808
Depreciation $580 $580 $580 $580 $580 $580 $580 $580 $580 $580 $580 $580
Rent $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000
Utilities / Phone / Internet $640 $640 $640 $640 $640 $640 $640 $640 $640 $640 $640 $640
Insurance $1,200 $0 $0 $1,200 $0 $0 $1,200 $0 $0 $1,200 $0 $0
Payroll Taxes 15% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
CPA $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250
Website hosting 15% $0 $0 $25 $25 $25 $25 $25 $25 $25 $25 $25 $25
Office Expenses $125 $125 $125 $125 $125 $125 $125 $125 $125 $125 $125 $125
Total Operating Expenses $7,852 $6,803 $8,958 $10,302 $9,190 $9,135 $10,138 $8,805 $8,810 $10,023 $8,614 $8,628
Profit Before Interest and Taxes $2,426 $5,260 $4,623 $5,013 $7,178 $6,607 $3,347 $3,031 $3,047 $1,984 $917 $1,066
EBITDA $3,006 $5,840 $5,203 $5,593 $7,758 $7,187 $3,927 $3,611 $3,627 $2,564 $1,497 $1,646
Interest Expense $628 $622 $615 $608 $602 $595 $589 $582 $576 $569 $563 $556
Taxes Incurred $539 $1,392 $1,202 $1,321 $1,973 $1,804 $828 $735 $741 $425 $106 $153
Net Profit $1,259 $3,247 $2,805 $3,083 $4,603 $4,208 $1,931 $1,714 $1,730 $991 $248 $357
Net Profit/Sales 11.75% 25.76% 19.72% 19.23% 26.86% 25.59% 13.82% 13.91% 13.97% 7.90% 2.50% 3.54%

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 $10,710 $12,605 $14,230 $16,030 $17,136 $16,442 $13,974 $12,318 $12,386 $12,539 $9,924 $10,100
Subtotal Cash from Operations $10,710 $12,605 $14,230 $16,030 $17,136 $16,442 $13,974 $12,318 $12,386 $12,539 $9,924 $10,100
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 $10,710 $12,605 $14,230 $16,030 $17,136 $16,442 $13,974 $12,318 $12,386 $12,539 $9,924 $10,100
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 $3,200 $3,200 $5,200 $5,200 $5,200 $5,200 $5,200 $5,200 $5,200 $5,200 $5,200 $5,200
Bill Payments $189 $5,668 $5,581 $5,695 $7,153 $6,743 $6,447 $6,215 $4,825 $4,906 $5,706 $3,898
Subtotal Spent on Operations $3,389 $8,868 $10,781 $10,895 $12,353 $11,943 $11,647 $11,415 $10,025 $10,106 $10,906 $9,098
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 $222 $222 $222 $222 $222 $222 $222 $222 $222 $222 $222 $223
Other Liabilities Principal Repayment $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Long-term Liabilities Principal Repayment $900 $900 $900 $900 $900 $900 $900 $900 $900 $900 $900 $900
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 $4,511 $9,990 $11,903 $12,017 $13,475 $13,065 $12,769 $12,537 $11,147 $11,228 $12,028 $10,221
Net Cash Flow $6,199 $2,615 $2,327 $4,013 $3,661 $3,377 $1,205 ($219) $1,239 $1,311 ($2,105) ($121)
Cash Balance $14,199 $16,814 $19,141 $23,154 $26,815 $30,192 $31,396 $31,177 $32,416 $33,727 $31,622 $31,501

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 $8,000 $14,199 $16,814 $19,141 $23,154 $26,815 $30,192 $31,396 $31,177 $32,416 $33,727 $31,622 $31,501
Other Current Assets $25,000 $25,000 $25,000 $25,000 $25,000 $25,000 $25,000 $25,000 $25,000 $25,000 $25,000 $25,000 $25,000
Total Current Assets $33,000 $39,199 $41,814 $44,141 $48,154 $51,815 $55,192 $56,396 $56,177 $57,416 $58,727 $56,622 $56,501
Long-term Assets
Long-term Assets $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
Accumulated Depreciation $0 $580 $1,160 $1,740 $2,320 $2,900 $3,480 $4,060 $4,640 $5,220 $5,800 $6,380 $6,960
Total Long-term Assets $90,000 $89,420 $88,840 $88,260 $87,680 $87,100 $86,520 $85,940 $85,360 $84,780 $84,200 $83,620 $83,040
Total Assets $123,000 $128,619 $130,654 $132,401 $135,834 $138,915 $141,712 $142,336 $141,537 $142,196 $142,927 $140,242 $139,541
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 $5,482 $5,392 $5,456 $6,928 $6,528 $6,238 $6,054 $4,663 $4,714 $5,576 $3,766 $3,830
Current Borrowing $8,000 $7,778 $7,556 $7,334 $7,112 $6,890 $6,668 $6,446 $6,224 $6,002 $5,780 $5,558 $5,335
Other Current Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Current Liabilities $8,000 $13,260 $12,948 $12,790 $14,040 $13,418 $12,906 $12,500 $10,887 $10,716 $11,356 $9,324 $9,165
Long-term Liabilities $100,800 $99,900 $99,000 $98,100 $97,200 $96,300 $95,400 $94,500 $93,600 $92,700 $91,800 $90,900 $90,000
Total Liabilities $108,800 $113,160 $111,948 $110,890 $111,240 $109,718 $108,306 $107,000 $104,487 $103,416 $103,156 $100,224 $99,165
Paid-in Capital $32,000 $32,000 $32,000 $32,000 $32,000 $32,000 $32,000 $32,000 $32,000 $32,000 $32,000 $32,000 $32,000
Retained Earnings ($17,800) ($17,800) ($17,800) ($17,800) ($17,800) ($17,800) ($17,800) ($17,800) ($17,800) ($17,800) ($17,800) ($17,800) ($17,800)
Earnings $0 $1,259 $4,505 $7,311 $10,394 $14,997 $19,205 $21,136 $22,850 $24,580 $25,571 $25,819 $26,176
Total Capital $14,200 $15,459 $18,705 $21,511 $24,594 $29,197 $33,405 $35,336 $37,050 $38,780 $39,771 $40,019 $40,376
Total Liabilities and Capital $123,000 $128,619 $130,654 $132,401 $135,834 $138,915 $141,712 $142,336 $141,537 $142,196 $142,927 $140,242 $139,541
Net Worth $14,200 $15,459 $18,705 $21,511 $24,594 $29,197 $33,405 $35,336 $37,050 $38,780 $39,771 $40,019 $40,376