Acme Consulting--UK
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 | |||||||||||||
| Retainer Consulting | £7,000 | £7,000 | £7,000 | £7,000 | £14,000 | £14,000 | £14,000 | £14,000 | £14,000 | £14,000 | £14,000 | £14,000 | |
| Project Consulting | £0 | £0 | £10,000 | £20,000 | £30,000 | £40,000 | £20,000 | £10,000 | £30,000 | £45,000 | £50,000 | £15,000 | |
| Market Research | £0 | £0 | £0 | £4,000 | £8,000 | £15,000 | £10,000 | £5,000 | £20,000 | £20,000 | £20,000 | £20,000 | |
| Strategic Reports | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Sales | £7,000 | £7,000 | £17,000 | £31,000 | £52,000 | £69,000 | £44,000 | £29,000 | £64,000 | £79,000 | £84,000 | £49,000 | |
| 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 | |
| Retainer Consulting | £2,500 | £1,700 | £1,700 | £1,700 | £1,700 | £1,700 | £1,700 | £1,700 | £1,700 | £1,700 | £1,700 | £1,700 | |
| Project Consulting | £0 | £0 | £700 | £2,700 | £3,000 | £4,250 | £2,250 | £700 | £3,000 | £5,000 | £6,250 | £1,700 | |
| Market Research | £0 | £0 | £0 | £1,500 | £4,000 | £7,000 | £4,000 | £2,750 | £9,500 | £9,500 | £9,500 | £9,500 | |
| Strategic Reports | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Subtotal Direct Cost of Sales | £2,500 | £1,700 | £2,400 | £5,900 | £8,700 | £12,950 | £7,950 | £5,150 | £14,200 | £16,200 | £17,450 | £12,900 | |
| 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 | ||
| Partners | 140% | £8,000 | £8,000 | £8,000 | £8,000 | £8,000 | £8,000 | £8,000 | £8,000 | £8,000 | £8,000 | £8,000 | £8,000 |
| Consultants | 125% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Editorial/graphic | 120% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £4,000 | £4,000 | £4,000 |
| VP Marketing | 110% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £3,500 | £3,500 | £3,500 | £3,500 |
| Sales people | 110% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Office Manager | 110% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £1,750 | £1,750 | £1,750 |
| Secretarial | 110% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £1,750 | £1,750 | £1,750 |
| Other | 110% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Other | 0% | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total People | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 5 | 7 | 7 | 7 | |
| Total Payroll | £8,000 | £8,000 | £8,000 | £8,000 | £8,000 | £8,000 | £8,000 | £8,000 | £11,500 | £19,000 | £19,000 | £19,000 | |
| 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 | 8.00% | 8.00% | 8.00% | 8.00% | 8.00% | 8.00% | 8.00% | 8.00% | 8.00% | 8.00% | 8.00% | 8.00% | |
| 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% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | |
| 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 | £7,000 | £7,000 | £17,000 | £31,000 | £52,000 | £69,000 | £44,000 | £29,000 | £64,000 | £79,000 | £84,000 | £49,000 | |
| Direct Cost of Sales | £2,500 | £1,700 | £2,400 | £5,900 | £8,700 | £12,950 | £7,950 | £5,150 | £14,200 | £16,200 | £17,450 | £12,900 | |
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Cost of Sales | £2,500 | £1,700 | £2,400 | £5,900 | £8,700 | £12,950 | £7,950 | £5,150 | £14,200 | £16,200 | £17,450 | £12,900 | |
| Gross Margin | £4,500 | £5,300 | £14,600 | £25,100 | £43,300 | £56,050 | £36,050 | £23,850 | £49,800 | £62,800 | £66,550 | £36,100 | |
| Gross Margin % | 64.29% | 75.71% | 85.88% | 80.97% | 83.27% | 81.23% | 81.93% | 82.24% | 77.81% | 79.49% | 79.23% | 73.67% | |
| Expenses | |||||||||||||
| Payroll | £8,000 | £8,000 | £8,000 | £8,000 | £8,000 | £8,000 | £8,000 | £8,000 | £11,500 | £19,000 | £19,000 | £19,000 | |
| Sales and Marketing and Other Expenses | £9,050 | £9,050 | £9,050 | £9,050 | £9,050 | £9,050 | £9,050 | £9,050 | £9,050 | £9,050 | £9,050 | £9,050 | |
| Depreciation | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Leased Equipment | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | |
| Utilities | £750 | £750 | £750 | £750 | £750 | £750 | £750 | £750 | £750 | £750 | £750 | £750 | |
| Insurance | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | £300 | |
| 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 | |
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Payroll Taxes (National Insurance, etc) | 15% | £1,120 | £1,120 | £1,120 | £1,120 | £1,120 | £1,120 | £1,120 | £1,120 | £1,610 | £2,660 | £2,660 | £2,660 |
| Other | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Total Operating Expenses | £20,520 | £20,520 | £20,520 | £20,520 | £20,520 | £20,520 | £20,520 | £20,520 | £24,510 | £33,060 | £33,060 | £33,060 | |
| Profit Before Interest and Taxes | (£16,020) | (£15,220) | (£5,920) | £4,580 | £22,780 | £35,530 | £15,530 | £3,330 | £25,290 | £29,740 | £33,490 | £3,040 | |
| EBITDA | (£16,020) | (£15,220) | (£5,920) | £4,580 | £22,780 | £35,530 | £15,530 | £3,330 | £25,290 | £29,740 | £33,490 | £3,040 | |
| Interest Expense | £417 | £417 | £550 | £550 | £550 | £617 | £617 | £617 | £617 | £617 | £617 | £617 | |
| Taxes Incurred | (£4,931) | (£3,909) | (£1,618) | £1,008 | £5,558 | £8,728 | £3,728 | £678 | £6,168 | £7,281 | £8,218 | £606 | |
| Net Profit | (£11,506) | (£11,728) | (£4,853) | £3,023 | £16,673 | £26,185 | £11,185 | £2,035 | £18,505 | £21,843 | £24,655 | £1,818 | |
| Net Profit/Sales | -164.37% | -167.54% | -28.54% | 9.75% | 32.06% | 37.95% | 25.42% | 7.02% | 28.91% | 27.65% | 29.35% | 3.71% | |
| 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 | £5,250 | £5,250 | £12,750 | £23,250 | £39,000 | £51,750 | £33,000 | £21,750 | £48,000 | £59,250 | £63,000 | £36,750 | |
| Cash from Receivables | £0 | £58 | £1,750 | £1,833 | £4,367 | £7,925 | £13,142 | £17,042 | £10,875 | £7,542 | £16,125 | £19,792 | |
| Subtotal Cash from Operations | £5,250 | £5,308 | £14,500 | £25,083 | £43,367 | £59,675 | £46,142 | £38,792 | £58,875 | £66,792 | £79,125 | £56,542 | |
| 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 | £20,000 | £0 | £0 | £10,000 | £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 | £50,000 | £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 | £55,250 | £5,308 | £34,500 | £25,083 | £43,367 | £69,675 | £46,142 | £38,792 | £58,875 | £66,792 | £79,125 | £56,542 | |
| 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 | £8,000 | £8,000 | £8,000 | £8,000 | £8,000 | £8,000 | £8,000 | £8,000 | £11,500 | £19,000 | £19,000 | £19,000 | |
| Bill Payments | £700 | £10,513 | £10,832 | £14,057 | £20,223 | £27,577 | £34,482 | £24,620 | £19,466 | £34,134 | £38,230 | £39,940 | |
| Subtotal Spent on Operations | £8,700 | £18,513 | £18,832 | £22,057 | £28,223 | £35,577 | £42,482 | £32,620 | £30,966 | £53,134 | £57,230 | £58,940 | |
| 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 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| 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 | £8,700 | £18,513 | £18,832 | £22,057 | £28,223 | £35,577 | £42,482 | £32,620 | £30,966 | £53,134 | £57,230 | £58,940 | |
| Net Cash Flow | £46,550 | (£13,205) | £15,668 | £3,027 | £15,144 | £34,098 | £3,660 | £6,172 | £27,909 | £13,658 | £21,895 | (£2,398) | |
| Cash Balance | £71,550 | £58,345 | £74,013 | £77,040 | £92,184 | £126,282 | £129,942 | £136,114 | £164,023 | £177,681 | £199,575 | £197,177 | |
| 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 | £25,000 | £71,550 | £58,345 | £74,013 | £77,040 | £92,184 | £126,282 | £129,942 | £136,114 | £164,023 | £177,681 | £199,575 | £197,177 |
| Accounts Receivable | £0 | £1,750 | £3,442 | £5,942 | £11,858 | £20,492 | £29,817 | £27,675 | £17,883 | £23,008 | £35,217 | £40,092 | £32,550 |
| Other Current Assets | £7,000 | £7,000 | £7,000 | £7,000 | £7,000 | £7,000 | £7,000 | £7,000 | £7,000 | £7,000 | £7,000 | £7,000 | £7,000 |
| Total Current Assets | £32,000 | £80,300 | £68,787 | £86,955 | £95,898 | £119,676 | £163,099 | £164,617 | £160,997 | £194,031 | £219,897 | £246,667 | £236,727 |
| Long-term Assets | |||||||||||||
| Long-term Assets | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Accumulated Depreciation | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total Long-term Assets | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 |
| Total Assets | £32,000 | £80,300 | £68,787 | £86,955 | £95,898 | £119,676 | £163,099 | £164,617 | £160,997 | £194,031 | £219,897 | £246,667 | £236,727 |
| 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 | £350 | £10,155 | £10,370 | £13,391 | £19,312 | £26,417 | £33,655 | £23,988 | £18,333 | £32,862 | £36,886 | £39,000 | £27,243 |
| Current Borrowing | £0 | £0 | £0 | £20,000 | £20,000 | £20,000 | £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 | £350 | £10,155 | £10,370 | £33,391 | £39,312 | £46,417 | £63,655 | £53,988 | £48,333 | £62,862 | £66,886 | £69,000 | £57,243 |
| Long-term Liabilities | £0 | £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 Liabilities | £350 | £60,155 | £60,370 | £83,391 | £89,312 | £96,417 | £113,655 | £103,988 | £98,333 | £112,862 | £116,886 | £119,000 | £107,243 |
| 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 | (£18,350) | (£18,350) | (£18,350) | (£18,350) | (£18,350) | (£18,350) | (£18,350) | (£18,350) | (£18,350) | (£18,350) | (£18,350) | (£18,350) | (£18,350) |
| Earnings | £0 | (£11,506) | (£23,233) | (£28,086) | (£25,063) | (£8,391) | £17,794 | £28,979 | £31,014 | £49,519 | £71,362 | £96,017 | £97,834 |
| Total Capital | £31,650 | £20,144 | £8,417 | £3,564 | £6,587 | £23,259 | £49,444 | £60,629 | £62,664 | £81,169 | £103,012 | £127,667 | £129,484 |
| Total Liabilities and Capital | £32,000 | £80,300 | £68,787 | £86,955 | £95,898 | £119,676 | £163,099 | £164,617 | £160,997 | £194,031 | £219,897 | £246,667 | £236,727 |
| Net Worth | £31,650 | £20,144 | £8,417 | £3,564 | £6,587 | £23,259 | £49,444 | £60,629 | £62,664 | £81,169 | £103,012 | £127,667 | £129,484 |
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