MONTH

SALES
Loan
capital
TOTAL
EXPENSES
Materials
Telephone/Internet
Advertising
Insurance (All)
Loan interest
Loan repayments
Legal Fees
Accountants Fees
Drawings
Postages & Stationary
Class 2 National Insurance
Class 4 National Insurance
Motor Expenses
Capital expenditure

TOTAL EXPENDITURE
NET CASHFLOW
OPENING BALANCE
CLOSING BALANCE

1600

1600

CASH FLOW PROJECTION SAM CATLIN

APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
1600
1600
1600
1600
1800
1800
1600
2000
2000

12,000

1600

1600

1600

1600

1600

1600

1800

1800

1600

2000

2000

1,000

50
60
100
100
7.42
167
0
0
800
30
9.6

50
60

50
60

50
60

50
60

70
60

100
7.42
167
0
0
800
30
9.6

100
7.42
167
0
200
800
30
9.6

100
7.42
167
0
0
800
30
9.6

100
7.42
166
0
0
800
30
9.6

80
60
100
100
7.42
166
0
0
800
30
9.6

80
60

100
7.42
167
0
0
800
30
9.6

60
60
100
100
7.42
167
0
0
800
30
9.6

60
60

100
7.42
167
0
0
800
30
9.6

50
60
100
100
7.42
167
0
0
800
30
9.6

100
7.42
166
0
0
800
30
9.6

1270
3850

45

45

45

45

45

45

45

45

45

45

45

6,420
5,580

1,369
230.98
5,580
5810.98

1,269
330.98
5,811
6141.96

1,269
330.98
6,142
6472.94

1,369
230.98
6,473
6703.92

1,269
330.98
6,704
7034.9

1,469
130.98
7,035
7165.88

1,379
420.98
7,166
7586.86

1,279
520.98
7,587
8107.84

1,288
311.98
8,108
8419.82

1,398
601.98
8,420
9021.8

1,298
701.98
9,022
9723.78

START UP

JAN

FEB

MAR

2,000
10,000

200

100

5,580

20 per hour
Cost of sales:
Materials Cost per unit

Contribution per unit = 20-1.64= 18.36

1760/1070= 1.64 job

Break even in units= 7240.24/18.36= 394
JAN

FEB
80

MAR
80

APR
80

MAY
80

JUN
80

JUL
80

AUG
90

SEP
90

OCT
80

NOV
100

100

Sales
Cost of sales
Opening Stock
Purchases (Materials)
Closing Stock
Cost of goods sold
Gross profit
Expenses
Telephone/Internet
Advertising
Insurance (All)
Loan interest
Legal Fees
Vehicle depreciation
Accountants Fees
Postages & Stationary
Class 2 National Insurance
Class 4 National Insurance
Motor Expenses
Total expenses.
Net profit

21400

1000
760
-200
1560
19840

720
600
1,200
89
100
770
400
360
115
1,076
1,810
7240.24
12599.76

If we take fixed costs as all costs apart from materials

then variable costs = materials at 1.20/hr worked
Break even figures
sales jobs
sales revenue
variable costs
fixed costs
total costs
12000

100
2000
164
7240.24
7404.24

200
4000
328
7240.24
7568.24

fixed costs/SP-VC
FC 7240.24/(20-1.64) equals

300
6000
492
7240.24
7732.24

400
8000
656
7240.24
7896.24

500
10000
820
7240.24
8060.24

394 Break-even point

12000
10000
8000

sales jobs
sales revenue

6000

variable costs
fixed costs

4000

total costs
2000
0
100

200

300

400

500

net profit/capital employed* x 100

Opening balance sheet

fixed assets
Car
Laptop

Cost
3850

Deprec'n
-770

NBV
3080

3,080

current assets
Closing stock
debtors
bank
cash
less current liabilities
creditors
loan
net current assets
net assets
Financed by

200
0
0
9719.76
9919.76
0
0
9919.76
13,000

capital
Net profit
Less: Drawings
Owner's capital

10,000
12,600
22,600
9,600
13,000

DEC

Total
21400
2000
10000
0
2600
33400
2600

110
60
100
7.42
166
0
200
800
30
9.6
1076
45

2,604
-4.02
9,724
9719.76

DEC

1,760
720
600
1,200
89
2,000
100
400
9,600
360
115
1,076
1,810
3,850
0
0
0
23,680

total
130

1070

CASH FLOW PROJECTION SAM CATLIN

MONTH

2009

2010

2011

SALES
Loan
capital

21400
2000
10000

20000
0
13000

23,500
0
16365

TOTAL INCOME
EXPENSES
Materials
Telephone/Internet
Advertising
Insurance (All)
Loan interest
Loan repayments
Legal Fees
Accountants Fees
Drawings
Postages & Stationary
Class 2 National Insurance
Class 4 National Insurance
Motor Expenses
Capital expenditure
TOTAL EXPENDITURE
CLOSING BALANCE

33,400

33,000

39,865

1,760
720
600
1,200
89
2,000
100
400
9,600
360
115
1,076
1,810
3,850
23,680
9,720

1,150
680
500
1,200
0
0
100
400
9,600
360
115
0
1,810
0
15,915
17,085

1,650
680
400
1,200
0
0
100
400
9,600
360
115
0
1,810
0
16,315
23,550

2009

2010

2011

Sales

21400

20,000

23,500

Opening stock
Add:purchases
Less:Closing stock

1,000
760
-200
1,560
19,840

200
950
-50
1,100
18,900

50
1,000
-25
1,025
22,475

720
600
89
1200
100
400
360
115
1,076
1,810
770
7,240
12,600

680
500
1200
100
400
360
115
0
1,810
770
5,935
12,965

680
400
0
1200
100
400
360
115
0
1,810
770
5,835
16,640

2009

2010

2011

Profit and loss account

Gross profit
Expenses
Telephone/Internet
Advertising
Loan inerest
Insurance (All)
Legal Fees
Accountants Fees
Postages & Stationary
Class 2 National Insurance
Class 4 National Insurance
Motor Expenses
Depreciation: Laptop (40%)
Total expenses
Net profit

Balance sheet

fixed assets
car+computer
Less: depreciation
Net book value
current assets
Closing stock
debtors
bank
cash
Total Assets
less current liabilities
creditors
loan
working capital/net current assets
net assets
Financed by
capital
Net profit
Less: Drawings
Owner's capital

3850
770
3,080

0
770
-770

0
770
-770

200
0
0
9,720
13,000

50
0
0
17,085
16,365

25
0
0
23,550
22,805

0.0
0.0
0.0
13,000

0.0
0.0
0.0
16,365

0.0
0.0
0.0
22,805

10,000
12,600
22,600
-9,600
13,000

13,000
12,965
25,965
-9,600
16,365

16,365
16,040
32,405
-9,600
22,805