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Play Time for Kids

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
Birthday party A 0% $15,200 $15,504 $15,814 $16,130 $16,453 $16,782 $17,118 $17,460 $17,809 $18,165 $18,529 $18,899
Birthday Party B 0% $21,600 $22,032 $22,473 $22,922 $23,381 $23,848 $24,325 $24,812 $25,308 $25,814 $26,330 $26,857
Free Play with parents 0% $1,360 $1,387 $1,415 $1,443 $1,472 $1,502 $1,532 $1,562 $1,593 $1,625 $1,658 $1,691
Membership fee 0% $1,500 $1,545 $1,591 $1,639 $1,688 $1,739 $1,791 $1,845 $1,900 $1,957 $2,016 $2,076
Drop-in Playcare 0% $2,250 $2,295 $2,341 $2,388 $2,435 $2,484 $2,534 $2,585 $2,636 $2,689 $2,743 $2,798
Total Sales $41,910 $42,763 $43,634 $44,523 $45,429 $46,355 $47,299 $48,263 $49,247 $50,251 $51,275 $52,321
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
Birthday Paper Products 10% $3,680 $3,754 $3,829 $3,905 $3,983 $4,063 $4,144 $4,227 $4,312 $4,398 $4,486 $4,576
Birthday foods and beverages 7% $2,576 $2,628 $2,680 $2,734 $2,788 $2,844 $2,901 $2,959 $3,018 $3,079 $3,140 $3,203
Media Rental for Parties (movies, karaoke) 13% $4,784 $4,880 $4,977 $5,077 $5,178 $5,282 $5,388 $5,495 $5,605 $5,717 $5,832 $5,948
CDs for Parties $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $20
Costume Rentals 1% $184 $188 $191 $195 $199 $203 $207 $211 $216 $220 $224 $229
Cakes 5% $1,840 $1,877 $1,914 $1,953 $1,992 $2,032 $2,072 $2,114 $2,156 $2,199 $2,243 $2,288
Subtotal Direct Cost of Sales $13,084 $13,345 $13,612 $13,884 $14,161 $14,444 $14,732 $15,026 $15,327 $15,633 $15,945 $16,263
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
Carry Tayker 2% $1,026 $1,036 $1,046 $1,057 $1,067 $1,078 $1,089 $1,100 $1,111 $1,122 $1,133 $1,144
Wanda Magic 2% $1,109 $1,120 $1,132 $1,143 $1,154 $1,166 $1,178 $1,189 $1,201 $1,213 $1,225 $1,238
Manager 5% $3,167 $3,167 $3,167 $3,167 $3,167 $3,167 $3,167 $3,167 $3,167 $3,167 $3,167 $3,167
Full-time child-care workers 3% $13,200 $13,200 $13,200 $13,200 $13,200 $13,200 $13,200 $13,200 $13,200 $13,200 $13,200 $13,200
Part-time child-care workers 3% $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000 $4,000
Future child-care employees 3% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total People 13 13 13 13 13 13 13 13 13 13 13 13
Total Payroll $22,502 $22,523 $22,545 $22,566 $22,588 $22,611 $22,633 $22,656 $22,679 $22,702 $22,725 $22,749

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 $41,910 $42,763 $43,634 $44,523 $45,429 $46,355 $47,299 $48,263 $49,247 $50,251 $51,275 $52,321
Direct Cost of Sales $13,084 $13,345 $13,612 $13,884 $14,161 $14,444 $14,732 $15,026 $15,327 $15,633 $15,945 $16,263
Other Costs of Sales $50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50
Total Cost of Sales $13,134 $13,395 $13,662 $13,934 $14,211 $14,494 $14,782 $15,076 $15,377 $15,683 $15,995 $16,313
Gross Margin $28,776 $29,368 $29,972 $30,589 $31,218 $31,861 $32,517 $33,187 $33,870 $34,568 $35,280 $36,008
Gross Margin % 68.66% 68.68% 68.69% 68.70% 68.72% 68.73% 68.75% 68.76% 68.78% 68.79% 68.81% 68.82%
Expenses
Payroll $22,502 $22,523 $22,545 $22,566 $22,588 $22,611 $22,633 $22,656 $22,679 $22,702 $22,725 $22,749
Marketing/Promotion $333 $333 $333 $333 $333 $333 $333 $333 $333 $333 $333 $333
Depreciation $8 $8 $8 $8 $8 $8 $8 $8 $8 $8 $8 $8
Rent $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 $1,200 $1,212 $1,224 $1,236 $1,249 $1,261 $1,274 $1,287 $1,299 $1,312 $1,326 $1,339
Insurance $483 $483 $483 $483 $483 $483 $483 $483 $483 $483 $483 $483
Payroll Taxes 15% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other $333 $333 $333 $333 $333 $333 $333 $333 $333 $333 $333 $333
Total Operating Expenses $29,860 $29,893 $29,927 $29,961 $29,996 $30,030 $30,065 $30,101 $30,136 $30,173 $30,209 $30,246
Profit Before Interest and Taxes ($1,084) ($526) $45 $628 $1,223 $1,831 $2,452 $3,086 $3,734 $4,396 $5,071 $5,762
EBITDA ($1,076) ($517) $53 $636 $1,231 $1,839 $2,460 $3,094 $3,742 $4,404 $5,080 $5,770
Interest Expense $719 $703 $687 $671 $655 $639 $623 $607 $591 $575 $559 $543
Taxes Incurred ($541) ($369) ($193) ($13) $170 $357 $549 $744 $943 $1,146 $1,354 $1,566
Net Profit ($1,262) ($860) ($450) ($31) $397 $834 $1,280 $1,735 $2,200 $2,674 $3,158 $3,653
Net Profit/Sales -3.01% -2.01% -1.03% -0.07% 0.87% 1.80% 2.71% 3.60% 4.47% 5.32% 6.16% 6.98%

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 $41,910 $42,763 $43,634 $44,523 $45,429 $46,355 $47,299 $48,263 $49,247 $50,251 $51,275 $52,321
Subtotal Cash from Operations $41,910 $42,763 $43,634 $44,523 $45,429 $46,355 $47,299 $48,263 $49,247 $50,251 $51,275 $52,321
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 $41,910 $42,763 $43,634 $44,523 $45,429 $46,355 $47,299 $48,263 $49,247 $50,251 $51,275 $52,321
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 $22,502 $22,523 $22,545 $22,566 $22,588 $22,611 $22,633 $22,656 $22,679 $22,702 $22,725 $22,749
Bill Payments $10,487 $20,425 $21,326 $21,769 $22,222 $22,684 $23,156 $23,637 $24,129 $24,630 $25,142 $25,665
Subtotal Spent on Operations $32,988 $42,948 $43,871 $44,336 $44,810 $45,295 $45,789 $46,293 $46,807 $47,332 $47,867 $48,414
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 $1,388 $1,388 $1,388 $1,388 $1,388 $1,388 $1,388 $1,388 $1,388 $1,388 $1,388 $1,388
Other Liabilities Principal Repayment $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Long-term Liabilities Principal Repayment $532 $532 $532 $532 $532 $532 $532 $532 $532 $532 $532 $533
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 $34,908 $44,868 $45,791 $46,256 $46,730 $47,215 $47,709 $48,213 $48,727 $49,252 $49,787 $50,335
Net Cash Flow $7,002 ($2,105) ($2,157) ($1,733) ($1,301) ($860) ($410) $50 $520 $999 $1,488 $1,986
Cash Balance $72,002 $69,897 $67,740 $66,007 $64,706 $63,846 $63,436 $63,486 $64,006 $65,005 $66,493 $68,479

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 $65,000 $72,002 $69,897 $67,740 $66,007 $64,706 $63,846 $63,436 $63,486 $64,006 $65,005 $66,493 $68,479
Inventory $1,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Other Current Assets $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500
Total Current Assets $68,500 $74,502 $72,397 $70,240 $68,507 $67,206 $66,346 $65,936 $65,986 $66,506 $67,505 $68,993 $70,979
Long-term Assets
Long-term Assets $14,000 $14,000 $14,000 $14,000 $14,000 $14,000 $14,000 $14,000 $14,000 $14,000 $14,000 $14,000 $14,000
Accumulated Depreciation $0 $8 $17 $25 $33 $42 $50 $58 $67 $75 $83 $92 $100
Total Long-term Assets $14,000 $13,992 $13,983 $13,975 $13,967 $13,958 $13,950 $13,942 $13,933 $13,925 $13,917 $13,908 $13,900
Total Assets $82,500 $88,493 $86,380 $84,215 $82,474 $81,164 $80,296 $79,878 $79,920 $80,431 $81,422 $82,901 $84,879
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 $9,176 $9,843 $10,048 $10,257 $10,470 $10,687 $10,910 $11,137 $11,368 $11,604 $11,846 $12,092
Current Borrowing $50,000 $48,612 $47,224 $45,836 $44,448 $43,060 $41,672 $40,284 $38,896 $37,508 $36,120 $34,732 $33,344
Other Current Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Current Liabilities $50,000 $57,788 $57,067 $55,884 $54,705 $53,530 $52,359 $51,194 $50,033 $48,876 $47,724 $46,578 $45,436
Long-term Liabilities $38,250 $37,718 $37,186 $36,654 $36,122 $35,590 $35,058 $34,526 $33,994 $33,462 $32,930 $32,398 $31,865
Total Liabilities $88,250 $95,506 $94,253 $92,538 $90,827 $89,120 $87,417 $85,720 $84,027 $82,338 $80,654 $78,976 $77,301
Paid-in Capital $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
Retained Earnings ($55,750) ($55,750) ($55,750) ($55,750) ($55,750) ($55,750) ($55,750) ($55,750) ($55,750) ($55,750) ($55,750) ($55,750) ($55,750)
Earnings $0 ($1,262) ($2,123) ($2,572) ($2,603) ($2,206) ($1,372) ($92) $1,643 $3,843 $6,517 $9,676 $13,328
Total Capital ($5,750) ($7,012) ($7,873) ($8,322) ($8,353) ($7,956) ($7,122) ($5,842) ($4,107) ($1,907) $767 $3,926 $7,578
Total Liabilities and Capital $82,500 $88,493 $86,380 $84,215 $82,474 $81,164 $80,296 $79,878 $79,920 $80,431 $81,422 $82,901 $84,879
Net Worth ($5,750) ($7,012) ($7,873) ($8,322) ($8,353) ($7,956) ($7,122) ($5,842) ($4,107) ($1,907) $767 $3,926 $7,578