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Children's Education & Recreation icon Children's Play Program Business Plan

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Bees' Circus

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)