Don't bother with copy and paste.

Get this complete sample business plan as a free text document.

Download for free

Medical Practice icon Physical Therapy Massage Business Plan

Start your plan

Healing Touch Massage

Company Summary

Healing Touch Massage is a Sole Proprietorship owned by Lavinia Watkins, LMT. Ms. Watkins has been a Licensed Massage Therapist in the State of Oregon since July, 1984, and has run the business from a home-based location since then. In the years since first obtaining her license, Ms. Watkins has consistently taken more Continuing Education classes than required to continue her degree, and has studied a wide variety of massage and other therapeutic techniques, including: Shiatsu, Deep Tissue, Sports Massage, Reiki, Watsu, Acupressure, Reflexology, and Integrated Breathing. As  a result, Ms. Watkins has is adept in a wide range of massage styles, and can tailor each massage to the client’s needs and preferences.

Company History

Lavinia Watkins, LMT, owner of Healing Touch Massage, has been licensed by the State of Oregon since July 1984. An initial (and expensive!) advertising blitz in the local paper helped Ms. Watkins establish an initial clientele, many of whom are still clients, some of whom she continues to offer in-home service. The bulk of her clients come to her home office, and her advertising has been primarily word of mouth for a number of years. Volunteering to work at local track and bicycle events in the late 80s established her reputation as a Sports Masseuse, and attracted another group of long-term repeat clients. In 1993, Ms. Watkins began to make contact among the local chiropractors, orthopedic surgeons, and other medical professionals in an effort to build her referrals of “medically-necessary” massage.

The increased in popularity of Section 125 and other “cafeteria plans” has given rise in recent years to clients who are able to afford regular massage by using these “pre-tax” dollar plans to increase their discretionary spending budgets for massage.

In 2000, Ms. Watkins became affiliated with the American Health Specialties Network, whose website is: This increased her exposure to clients with health insurance coverage that have Alternative Care coverage, and also greatly decreased the time lag and difficulties usually associated with filing insurance billing claims.

Ms Watkins is now looking at moving to a downtown location, to further increase her availability to short-term clients referred my medical professionals.

Physical therapy massage business plan, company summary chart image

Past Performance
2000 2001 2002
Sales $32,000 $35,000 $39,000
Gross Margin $28,000 $31,058 $34,320
Gross Margin % 87.50% 88.74% 88.00%
Operating Expenses $6,500 $6,800 $7,000
Collection Period (days) 0 0 0
Balance Sheet
2000 2001 2002
Current Assets
Cash $500 $350 $1,000
Accounts Receivable $200 $350 $500
Other Current Assets $50 $50 $50
Total Current Assets $750 $750 $1,550
Long-term Assets
Long-term Assets $1,200 $1,500 $2,000
Accumulated Depreciation $1,100 $1,150 $1,200
Total Long-term Assets $100 $350 $800
Total Assets $850 $1,100 $2,350
Current Liabilities
Accounts Payable $50 $50 $50
Current Borrowing $0 $0 $0
Other Current Liabilities (interest free) $0 $0 $0
Total Current Liabilities $50 $50 $50
Long-term Liabilities $0 $0 $0
Total Liabilities $50 $50 $50
Paid-in Capital $800 $1,000 $1,200
Retained Earnings $0 $50 $1,100
Earnings $0 $0 $0
Total Capital $800 $1,050 $2,300
Total Capital and Liabilities $850 $1,100 $2,350
Other Inputs
Payment Days 0 0 0
Sales on Credit $0 $0 $0
Receivables Turnover 0.00 0.00 0.00

Company Ownership

Healing Touch Massage is a Sole Proprietorship owned by Lavinia Watkins, LMT.