Economía y Empresa
Finance
Highlights
The renovation/modification cost estimate will include the costs associated with preparing the site for opening business.
Start-up
| Start-up Plan | |
| Start-up Expenses | |
| Legal | £500 |
| Brochures | £600 |
| Consultants | £2,000 |
| Insurance | £700 |
| Rent | £1,445 |
| 4-group Automatic Coffee Machine | £10,000 |
| Coffee Grinder | £795 |
| Computer Systems (x2) | £1500 |
| Cooker | £800 |
| Fridge | £600 |
| Freezer | £700 |
| Fume-fan | £200 |
| Communication Lines | £140 |
| Fixtures / Re-model | £20,000 |
| Other | £0 |
| Total Start-up Expense | £40,480 |
| Start-up Assets Needed | |
| Cash Requirements | £24,000 |
| Start-up inventory | £2,000 |
| Other Short-term Assets | £0 |
| Total Short-term Assets | £26,000 |
| Long-term Assets | £0 |
| Total Assets | £26,000 |
| Total Start-up Requirements: | £66,480 |
| Left to finance: | £24,000 |
| Start-up Funding Plan | |
| Investment | |
| Owners | £13,000 |
| Investors | £18,000 |
| Other | £0 |
| Total investment | £31,000 |
| Short-term Liabilities | |
| Unpaid Expenses | £0 |
| Short-term Loans | £9,290 |
| Interest-free Short-term Loans | £0 |
| Subtotal Short-term Liabilities | £9,290 |
| Long-term Liabilities | £24,000 |
| Total Liabilities | £33,290 |
| Loss at Start-up | (£38,290) |
| Total Capital | (£7,290) |
| Total Capital and Liabilities | £26,000 |
| Check-line | £0 |
Market Analysis (Pie)
| Market Analysis | |||||||
| Potential Customers | Growth | 1999 | 2000 | 2001 | 2002 | 2003 | CAGR |
| University Students | 4% | 15,000 | 15,600 | 16,224 | 16,873 | 17,548 | 4.00% |
| Office Workers | 3% | 25,000 | 25,750 | 26,523 | 27,319 | 28,139 | 3.00% |
| Seniors | 5% | 18,500 | 19,425 | 20,396 | 21,416 | 22,487 | 5.00% |
| Teenagers | 2% | 12,500 | 12,750 | 13,005 | 13,265 | 13,530 | 2.00% |
| Other | 0% | 25,000 | 25,000 | 25,000 | 25,000 | 25,000 | 0.00% |
| Total | 2.68% | 96,000 | 98,525 | 101,148 | 103,873 | 106,704 | 2.68% |
5.4.1 Sales Forecast
Sales Monthly
| Sales Forecast | |||
| Unit Sales | 2003 | 2004 | 2005 |
| Coffee (based on average) | 12,015 | 14,068 | 15,475 |
| Speciality Beverages (based on average) | 6,654 | 7,913 | 8,705 |
| Baked Goods (based on average) | 32,673 | 42,150 | 46,365 |
| Other | 0 | 0 | 0 |
| Total Unit Sales | 51,342 | 64,135 | 70,544 |
| Unit Prices | 2003 | 2004 | 2005 |
| Coffee (based on average) | £1.00 | £1.00 | £1.00 |
| Speciality Beverages (based on average) | £3.00 | £3.00 | £3.00 |
| Baked Goods (based on average) | £1.25 | £1.25 | £1.25 |
| Other | £0.00 | £0.00 | £0.00 |
| Milestones | |||||
| Milestone | Start Date | End Date | Budget | Manager | Department |
| Business Plan | 1/1/00 | 2/1/00 | £1,000 | Owners | Admin |
| Secure Start-up Funding | 2/15/00 | 3/1/00 | £1,000 | Owners | Admin |
| Site Selection | 3/1/00 | 3/15/00 | £1,000 | Owners | Admin |
| Architect Designs | 4/1/00 | 5/1/00 | £1,000 | Owners | Admin |
| Designer Proposal | 4/1/00 | 4/15/00 | £1,000 | Owners | Admin |
| Year 1 Plan | 6/1/00 | 6/5/00 | £1,000 | Owners | Admin |
| Personnel Plan | 7/1/00 | 7/10/00 | £1,000 | Owners | Admin |
| Accounting Plan | 7/1/00 | 7/5/00 | £1,000 | Owners | Admin |
| Licensing | 9/1/00 | 9/15/00 | £1,000 | Owners | Admin |
| Totals | £10,000 | ||||
Expenditures on staff
| Personnel Plan | |||
| Personnel | 2003 | 2004 | 2005 |
| Owner | £24,000 | £26,400 | £29,040 |
| Part Time 1 | £7,920 | £7,920 | £7,920 |
| Part Time 2 | £7,920 | £7,920 | £7,920 |
| Part Time 3 | £7,920 | £7,920 | £7,920 |
| Part Time 4 | £7,920 | £7,920 | £7,920 |
| Part Time 5 | £3,960 | £7,920 | £7,920 |
| Part Time 6 | £7,920 | £7,920 | £7,920 |
| Manager | £4,000 | £24,000 | £26,400 |
| Other | £0 | £0 | £0 |
| Total Payroll | £71,72 | £97,94 | £102,98 |
| Total Headcount | 0 | 0 | 0 |
| Payroll Burden | £13,994 | £18,274 | £19,388 |
| Total Payroll Expenditures | £85,71 | £116,21 | £122,37 |
7.1 Important Assumptions
| General Assumptions | |||
| 2003 | 2004 | 2005 | |
| Short-term Interest Rate % | 10.00% | 10.00% | 10.00% |
| Long-term Interest Rate % | 10.00% | 10.00% | 10.00% |
| Payment Days Estimator | 30 | 30 | 30 |
| Inventory Turnover Estimator | 48.00 | 48.00 | 48.00 |
| Tax Rate % | 25.00% | 25.00% | 25.00% |
| Expenses in Cash % | 10.00% | 10.00% | 10.00% |
| Personnel Burden % | 15.00% | 15.00% | 15.00% |
7.2 Key Financial Indicators
Profit Monthly
7.3 Break-even Analysis
| Break Even Analysis: | |
| Monthly Units Break-even | 20,000 |
| Monthly Sales Break-even | £20,000 |
| Assumptions: | |
| Average Per-Unit Revenue | £1.00 |
| Average Per-Unit Variable Cost | £0.50 |
| Estimated Monthly Fixed Cost | £10,000 |
Break-Even Analysis
Units break-even point = where Total costs intersects with Sales revenue
7.4 Projected Profit and Loss
| Profit and Loss (Income Statement) | |||
| 2003 | 2004 | 2005 | |
| Sales | £248,878 | £303,549 | £333,904 |
| Direct Cost of Sales | £62,220 | £75,887 | £83,476 |
| Other | £0 | £0 | £0 |
| ------------ | ------------ | ------------ | |
| Total Cost of Sales | £62,220 | £75,887 | £83,476 |
| Gross Margin | £186,659 | £227,662 | £250,428 |
| Gross Margin % | 75.00% | 75.00% | 75.00% |
| Operating expenses: | |||
| Advertising/Promotion | £25,000 | £25,000 | £28,000 |
| Travel | £750 | £0 | £0 |
| Miscellaneous | £12,000 | £12,000 | £12,000 |
| Payroll Expense | £93,291 | £121,824 | £129,254 |
| Payroll Burden | £13,994 | £18,274 | £19,388 |
| Depreciation | £0 | £0 | £0 |
| Utilities | £18,000 | £18,000 | £18,000 |
| Insurance | £6,000 | £6,000 | £6,000 |
| Rent | £24,000 | £24,000 | £24,000 |
| Contract/Consultants | £6,000 | £3,000 | £3,000 |
| ------------ | ------------ | ------------ | |
| Total Operating Expenses | £199,034 | £228,097 | £239,642 |
| Profit Before Interest and Taxes | (£12,376) | (£436) | £10,785 |
| Interest Expense Short-term | £439 | £0 | £0 |
| Interest Expense Long-term | £1,880 | £1,190 | £700 |
| Taxes Incurred | (£3,674) | (£406) | £2,521 |
| Net Profit | (£11,021) | (£1,219) | £7,564 |
| Net Profit/Sales | -4.43% | -0.40% | 2.27% |
7.5 Projected Cash Flow
Cash
| Pro-Forma Cash Flow | |||
| 2003 | 2004 | 2005 | |
| Net Profit | (£11,021) | (£1,219) | £7,564 |
| Plus: | |||
| Depreciation | £0 | £0 | £0 |
| Change in Accounts Payable | £12,433 | £1,036 | £1,049 |
| Current Borrowing (repayment) | (£9,290) | £0 | £0 |
| Increase (decrease) Other Liabilities | £0 | £0 | £0 |
| Long-term Borrowing (repayment) | (£9,600) | (£5,000) | (£4,800) |
| Capital Input | £0 | £0 | £0 |
| Subtotal | (£17,478) | (£5,184) | £3,813 |
| Less: | 2003 | 2004 | 2005 |
| Change in Inventory | (£255) | £383 | £213 |
| Change in Other Short-term Assets | £0 | £0 | £0 |
| Capital Expenditure | £0 | £0 | £0 |
| Dividends | £0 | £0 | £0 |
| Subtotal | (£255) | £383 | £213 |
| Net Cash Flow | (£17,224) | (£5,567) | £3,600 |
| Cash Balance | £6,776 | £1,209 | £4,809 |
7.6 Projected Balance Sheet
| Pro-forma Balance Sheet | |||
| Assets | |||
| Short-term Assets | 2003 | 2004 | 2005 |
| Cash | £6,776 | £1,209 | £4,809 |
| Inventory | £1,745 | £2,129 | £2,342 |
| Other Short-term Assets | £0 | £0 | £0 |
| Total Short-term Assets | £8,522 | £3,338 | £7,151 |
| Long-term Assets | |||
| Capital Assets | £0 | £0 | £0 |
| Accumulated Depreciation | £0 | £0 | £0 |
| Total Long-term Assets | £0 | £0 | £0 |
| Total Assets | £8,522 | £3,338 | £7,151 |
| Liabilities and Capital | |||
| 2003 | 2004 | 2005 | |
| Accounts Payable | £12,433 | £13,469 | £14,518 |
| Short-term Notes | £0 | £0 | £0 |
| Other Short-term Liabilities | £0 | £0 | £0 |
| Subtotal Short-term Liabilities | £12,433 | £13,469 | £14,518 |
| Long-term Liabilities | £14,400 | £9,400 | £4,600 |
| Total Liabilities | £26,833 | £22,869 | £19,118 |
| Paid in Capital | £31,000 | £31,000 | £31,000 |
| Retained Earnings | (£38,290) | (£49,311) | (£50,531) |
| Earnings | (£11,021) | (£1,219) | £7,564 |
| Total Capital | (£18,311) | (£19,531) | (£11,967) |
| Total Liabilities and Capital | £8,522 | £3,338 | £7,151 |
| Net Worth | (£18,311) | (£19,531) | (£11,967) |
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| Enviado por: | Antonio Gomez |
| Idioma: | inglés |
| País: | Estados Unidos |
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