Business Plan
The Sample Inn
The Sample Inn
The Sample Inn, Gunnerside, Richmond, North Yorkshire, DL11 6LD
Prepared for : Bob Sample
Date: 1/2/2014
Index
Key Personnel
•
5
Sample Inn, North Yorkshire DL11 6LD
The Sample Inn Pub, building specifics
Demographics
•
•
•
•
3
Bob Watt, qualifications & work experience
The Site
•
•
Page
9
Neighbourhood Profile
Census Information
Crime Statistics
Property Values
Local Market & Competition
17
Customer Profile
19
The Refurbishment
20
•
List of required works & cost
The Offer to Develop Trade
•
•
•
22
The Product, The Food Offering
Unique Selling Point, Promotion & Advertising,
Proposed Operating Plan
SWOT analysis
27
Conclusions
28
Disclaimer
28
Financial Analysis
29
Business Plan, The Sample Inn - Page 2
Key Personnel
Bob Sample
• Over fifteen years of
experience in the
licensed trade industry
• Established career
publican with proven
leadership and
management skills
Bob has ample appropriate experience in the
hospitality and licensed trade, and a wealth of
useful transferable skills, and is confident in his
ability to establish and sustain business at the
Sample Inn.
Since he was a child Bob has been involved in
the licensed trade industry. His father ran a
pub and much of Bob’s early work experience
was helping his father with the day to day
• Able to identify and
business. Since that time, he has spent fifteen
resolve issues to
troubleshoot struggling years working in pub management, in a variety
of different settings.
businesses
• Extensive varied
background, including
Head steward at Civil
service & Post office
sports club, and other
roles at more
traditional pubs and
hotels.
• Proven ability to
motivate, coach, and
lead people of a wide
variety of backgrounds
• Experience with
recruitment and HR
management
Bob has spent over a decade working as a
licensee. In this time he has managed pubs for
a number of breweries, primarily in a
troubleshooting capacity, dealing with difficult
or struggling sites and returning them to the
breweries when issues had been identified and
resolved. Clearly, he has a thorough working
knowledge of all elements of running a
pub/bar. This includes stocktaking, processing
payroll, and managing compliance and health
and safety. He has proven himself capable of
managing a supply chain, developing and
costing menus, and retaining a creative and
competitive edge in the marketplace ensuring
he meets the needs and expectations of his
customers. His previous roles have also
involved accounting, wages and banking; cellar
work, and working front-of-house.
Bob has undergone a variety of pub related
training and holds a personal license.
Business Plan, The Sample Inn - Page 3
In addition to his extensive work within the licensed trade, Bob has worked in
the Police custody service beginning as a Custody Assistant for Reliance. In this
role he was responsible for the detention and welfare of each detainee. He
was promoted to Detention Supervisor where he was responsible for a team of
custody assistants. The role involves risk assessments, communicating at many
levels and with many types of people. It also required that Bob analyse and
develop policies and procedures adhering to all contractual agreements. Bob
feels that this role has helped develop his interpersonal skills as well as given
him a keen sense of knowing what people need. He is confident in his ability
to motivate, coach, and lead at all levels and with success. He believes he has
a dynamic approach to business, as well as a clear understanding of the
importance of politeness, professionalism, and hard work.
Bob also spent part of his career as the Director of a taxi firm, having worked
his way up from driver and dispatcher. In this role he was responsible for
overseeing all operational matters for a fleet of 250 cars and drivers. This also
included the technological advancement of the company’s systems as well as
recruitment and training/development of staff.
He has well developed
organisational skills, as well as a thorough understanding of the principles of
successful business.
He brings all his years of experience to the table, having worked hard
throughout his career demonstrating again and again his abilities.
He is confident in his knowledge of what is required for working and running a
popular pub or bar, and with his skills and knowledge hopes to revitalise the
Sample Inn in Gunnerside, transforming it into a vibrant, thriving, sustainable
business.
Business Plan, The Sample Inn - Page 4
The Site
Gunnerside
Gunnerside is a village located within
Swaledale, in North Yorkshire. Its name comes
from Gunnar’s Saetr, a Viking chieftain’s
summer pasture.
It is situated between the River Swale and
Gunnerside Beck. Historically, Gunnerside Gill,
the valley running alongside Swale Valley, was
known as a major lead mining site. This is
characterised by the long rows of cottages
with narrow gardens and small holdings
attached, where mining families combined
summer hill farming and winter mining to
sustain themselves.
Today, the area is part
of Yorkshire Dales
National Park.
Business Plan, The Sample Inn - Page 5
Locals to the area work in such industries as clock making, hill farming, game
keeping and construction, particularly with regards to maintaining the areas
stone-built field walls, houses, and barns.
The village is located along the Yorkshire Dales Cycle Route and is along the
trail for many of the Swaledale walks across the north of England.
“Swaledale is a narrow valley with enclosed meadows and fellside fields. Famous for its own
breed of sheep it is probably the most rugged of all the Yorkshire Dales. Being in the far north of
the national park it is one of the most remote. White stone walls on the glacier-formed valley
sides, and darker moorland are typical throughout the dale. The upper parts of the dale are
particularly striking because of its large old limestone field barns and its profusion of wild
flowers. Ruined stone mine buildings remain, taking on the same colours as the landscape into
which they are crumbling. –The Walking Englishman
Gunnerside is a stopover point on many of the well known walks through this
area of the national park and the Sample Inn, although closed now for a year,
is still one of the best known landmarks along the trail.
Business Plan, The Sample Inn - Page 6
The Sample Inn
Fred, who has walked the trails in Swaledale through Gunnerside, had this to
say of the Sample Inn:
“Was this ever a welcome sight! Coming down off the wet, windswept moors and walking
along a gray rain-soaked Swaledale, we wandered into Gunnerside not knowing what to
expect from the pub, but as long as it was dry inside, we did not really care. What we got
was a very friendly, unpretentious welcome from a couple who obviously enjoyed their pub,
a warm fire, two cats, great beer, good food and generally a remarkably pleasant break in
the day's walk.”
Situated in the small village of Gunnerside, along several natural trails and
walks and far from the bustle of the cities, the Sample Inn is renowned through
the village and beyond for its character and charm. The village itself is located
along the B6270 in a beautiful and picturesque rural are surrounded by
mountains. The Sample Inn is the only pub within the village and is located
near to the villages’ church and school, and to the local bus route. However,
much of the trade would be coming from within the village itself and consisting
of local residents. In addition to this the many passing walkers, cyclists, and
sight-seers to the area will find this a welcome stop along their path.
Business Plan, The Sample Inn - Page 7
The Sample Inn is a stone built listed building
near the Old Stone Bridge within Gunnerside.
The property is built with Yorkshire stone tiling to
a pitched roof. To the front of the property is a
cobbled area with benches and tables allowing
outdoor seating and dining and a beautiful view
of the surrounding countryside. There is an
enclosed yard to the year which is accessible from
the kitchen and private accommodation areas.
“ I would go back to this pub in a
heartbeat, and it is one of the
few pubs to have gained our
prestigious '200-Mile Award',
whereby an establishment is
worth a 200-mile detour in
whatever journey you happen to
be making at the time.”
The interior of the premises consists of a large open trading area, central bar
server, commercial kitchen and various other rooms.
The main trading area is one large area, including the main bar and seating
area which consists of high back stools and an area for playing darts. The
lounge bar area to the left has a large inglenook fireplace and is a relaxing part
of the pub consisting of wooden settees and traditional bar table. Many of the
building’s original features and stonework are visible adding to the building’s
character.
The Sample Inn
The cellar is situated belowground and is
reached by the stone steps from the main
trading area, and is fully equipped with
cooling equipment and beer raising
equipment. There is also a commercial
kitchen located off of the main bar,
equipped and fitted with non-slip flooring.
The premises license currently in place
allows for the supply of alcohol from
11am to 11pm Monday to Saturday and
12 midday to 10:30pm on Sunday.
Business Plan, The Sample Inn - Page 8
Demographics
Neighbourhood Profile
Source: Checkmyarea.com
Classification Wealthy mixed households living in rural communities
Relative to
Population
This postcode is typical of 2.86% of the UK population.
Properties are mainly detached or semi-detached and are owned outright,
mortgaged or privately rented. The typical property price is above average. The
Housing Type
properties are very large in size and are located in rural areas. People could have
lived here for any number of years.
Residents
In this area the most common social group is ABC1C2. The children living in this area
are typically aged between 5 and 15 years and the adults between 30 and 74 years.
Households consist of singles, couples and families. The population density at this
postcode is approximately 32% of the national average. The people living here are in
general qualified to an above average level and the typical employment type is
classified as professional, white and blue collar, rural trades or self-employed.
Unemployment stands at 59% of the national average, and the industry sector is
defined as consisting of primary industry, for example agriculture, fishing, mining and
forestry, manufacturing, for example brewing, steel, petrol and car manufacture or
the service industry, for example tourism, retail, transport/distribution and catering.
The number of directors is 55% higher than the national average. As defined by the
Census, the ethnic break-down of this postcode is typically white.
The social classification of the residents of DL11 6LD is ABC1C2 and is shaded blue
Social
below. Please note that if your area contains more than one group, the shading can
Classification
cover several classifications:
BETTER
Business Plan, The Sample Inn - Page 9
WORSE
What the letters mean...
Professionals such as doctors, lawyers and dentists, chartered
architects and engineers. Individuals with a large degree of
responsibility such as senior executives and senior managers,
higher grade civil servants and higher ranks of the armed
services.
University lecturers, heads of local government departments,
executive officers of the civil service, middle managers,
qualified scientists, bank managers, police inspectors and
senior ranks of the armed services.
Nurses, technicians, pharmacists, salesmen, publicans, clerical
workers , clerical officers within the civil service, police
sergeants and constables and senior non commissioned
officers within the armed services.
Skilled manual workers who have served apprenticeships;
foremen, manual workers with special qualifications such as
long distance lorry drivers, security officers and other non
commissioned officers within the armed services.
Semi-skilled and unskilled manual workers, including
labourers and people serving apprenticeships; clerical
assistants in the civil service, machine minders, farm
labourers, laboratory assistants, postmen and all other
members of the armed services.
Pensioners, casual workers, long term unemployed people,
and others with relatively low or fixed levels of income.
Affluence
Residents in DL11 6LD have a higher than average
affluence rating, indicating higher levels of income and
lower levels of financial commitments. Typically these
may include DINKY (dual income no kids yet) or 'Empty
nesters' - where children have grown up and left home.
Business Plan, The Sample Inn - Page 10
Census Information
Source: Office for National Statistics
Usual resident population, March 2011
Count
Count
Count
Your
neighbourhood
1,075
547
528
Your
area
6,115
3,033
3,082
Rate
0.0
0.1
Variable
Measure
All people
Males
Females
Population density
(number of people per
hectare)
Richmondshire
51,965
27,407
24,558
0.4
Percentage of people in each age band in your neighbourhood, March 2011
Business Plan, The Sample Inn - Page 11
Household composition in your neighbourhood, March 2011
Accommodation type in your neighbourhood, March 2011
Business Plan, The Sample Inn - Page 12
Economic Activity
Economic activity in your neighbourhood, March 2011
Occupations of all people in employment, March 2011
Variable
Managers, directors and senior
officials
Professional occupations
Associate professional and technical
occupations
Administrative and secretarial
occupations
Skilled trades occupations
Caring, leisure and other service
occupations
Sales and customer service
occupations
Process, plant and machine
operatives
Elementary occupations
Business Plan, The Sample Inn - Page 13
Measure
Your
neighbourhood
Richmondshire England
%
13.8
12.1
10.9
%
17.5
11.8
17.5
%
7.3
24.4
12.8
%
7.9
8.4
11.5
%
28.8
14.1
11.4
%
6.5
7.8
9.3
%
2.1
5.3
8.4
%
4.7
5.3
7.2
%
11.5
10.7
11.1
Crime Statistics
Source: www.ukcrimestats.com
Business Plan, The Sample Inn - Page 14
Property Values
Source: www.zoopla.co.uk
Business Plan, The Sample Inn - Page 15
Business Plan, The Sample Inn - Page 16
Local Market & Competition
The Sample Inn is the only pub within the village of Gunnerside and
therefore will not experience direct competition from any other local
sites. The nearest two pubs to the Sample Inn are the Farmer’s Arms and
the Punch Bowl. Both offer a quaint, rural drinking & dining experience
set amidst the backdrop of Upper Swale and its beautiful scenery.
However, neither pub is likely to compete with the Sample Inn for local
trade as each serves its own local area. In fact, the operators of these
pubs are in favour of the Sample Inn reopening.
The Punchbowl
Business Plan, The Sample Inn - Page 17
The Farmer’s Arms
The Ghyllfoot in Gunnerside, while
not a pub, is a family owned
tearoom and bistro serving morning
coffee, lunch, and afternoon tea.
They are fully licensed to serve
alcohol although this is not their main revenue stream. They do offer quiz
nights during the week and traditional roasts on Sunday. However, the
opening hours are fairly limited (10:30 to 5:00 daily, except for Tuesdays).
The tearoom menu consists of coffees, hot chocolates and specialty teas, as
well as homemade baked goods such as scones and teacakes, with meal offers
consisting of a range of sandwiches, priced between £4.00 and £6.00. Hot
meals are available (last order at 4:00pm) from £8.00 to £10.00. There is also a
Bistro menu featuring various offers, such as:
Bob still has the benefit of being the only pub in town, however he will
compete with the Ghyllfoot for earlier in the day food trade as well as to catch
the attention of the passing tourists interested mostly in relaxing with a nice
meal.
Business Plan, The Sample Inn - Page 18
Customer Profile
Trade at the Sample Inn will come from three main sources:
Locals & Villagers
•
•
Walkers & Cyclists
Other Tourism
Residents of
Gunnerside were
devastated at the
closure of their
beloved local in
November 2012,
community is eager
for the pub’s
reopening.
•
Prominently located
along the Upper
Swale and Swaledale
walking routes
•
People travelling
through the
countryside by bus or
car
•
Located on the main
cycle route through
Yorkshire Dales
National Park
•
When Bob first
visited, a local man
named Adam
commented: “The
day the pub closed
the village died.”
•
The Tour de France
2014 will be passing
directly through the
village
Other visitors to the
national park, nature
aficionados, birdwatchers, fly
fishermen at the
Swale river.
• The Sample Inn is a
much missed
community hub and
meeting place
The Sample Inn has historically enjoyed good
local custom, with residents of the area
typically gathering at the pub for a drink or a
game of dominoes, and occasionally a meal.
• Visitors to historical
landmarks such as
the Old Smithy, now
a museum, and local
historical sites such
as waterfalls, old
mining structures,
etc.
“Residents say the pub – which dates
from 1760 – is an important part of
village life, and that its closure has
been a disaster for the community.”
The pub has also served as the central gathering point of the village with many
local crafts being displayed on the site and local community events taking place
there. It has been known for years as a warm, welcoming place for people
travelling through to sit and have a chat with the locals.
Business Plan, The Sample Inn - Page 19
The Refurbishment
One of the main reasons for the pub’s closure was not a decline in trade but
rather due to the deteriorating condition of the building. Because of the
building’s listed status most repairs would be costly and require bespoke
crafted components in order to maintain the building’s historic status.
Bob is confident that there is enough of a demand for the pub in the area that
he has already invested £195,000 of his own capital in purchasing the building
and is seeking assistance for the refurbishment requirements.
Refurbishment Requirements
A large portion of the requested funds will need to be invested into the repair
and replacement of the roof and gable. Damages due to time and weather to
this part of the building have led to other problems particularly with the
upstairs area.
Because of the building’s listed status, repairs are
possible on the roof provided that the repair or
replacement of tiles maintains the design, structure, and
colour of the original design. Because of this many
materials are required that are not readily at-hand,
incurring additional cost.
Likewise with the windows in the building they
must be bespoke crafted to suit as modern
window fittings would not be suitable for the
repair of a building of this type.
Business Plan, The Sample Inn - Page 20
Bob has been in contact with several contractors in the area who have been
able to give him estimates on the various areas due for repair:
Item
Roof & Gable
Repair
Upstairs
Bedrooms
Bathroom &
Kitchen
Living Room
Bar area
Cellar
Trade
Kitchen
Central
Heating
Electrical
Windows
Description
Repairs to the roof and replacement of tiles
with comparable materials.
Total refurbishment of three upstairs
bedrooms required through damages
sustained in part due to the roof problems.
Includes re-plastering of the walls and
replacement of soft furnishing and carpets
that sustained water damage.
Replacement of worn fixtures & re-plastering
of walls due to water damages.
Carpets, Curtains, & Soft Furnishings, replastering of walls
Walls, decorations, new carpets, fixtures &
fittings, replacement of worn furniture
New sump pump
Refurbishment of kitchen fixtures and fittings
required
Upgrade of central heating required
Partial re-wire of the premises
Bespoke crafted windows required
Estimate
£65,000.00
£15,000.00
£20,000.00
£5,000.00
£10,000.00
£1,000.00
£10,000.00
£5,000.00
£4,000.00
£10,000.00
Bob does not yet have written estimates for the above but these are based on
his research into suppliers & contractors in the area. Exact figures will be
available for parts & labour once contractors have formally inspected the site
however the above estimates give a reasonable breakdown of how the funds
would be allocated.
Bob expects the refurbishment to take between nine and twelve months from
tender stage through completion. However this is dependent on specialist
contractors availability and may be a shorter period of time.
Business Plan, The Sample Inn - Page 21
Offer to Develop Trade at the Sample Inn
The Product
As the Sample Inn will be operating as a freehold it is free of tie on all products
and can therefore price and sell whatever ales, wines, and spirits Bob chooses.
Bob will be focusing on Real Ales as well as liaising with the nearby local
microbrewery.
Located just four doors down from the Sample Inn is a local brewery who in
the past brewed a special beer just for the Sample Inn pub, called King Ale.
This, in addition to the other products offered by the local microbrewer, was a
unique and popular offer obtainable nowhere else.
“One of the beers was made exclusively for this pub in a small
brewery four doors down. By Fred. Fred brews an average of a
barrel-and-a-half of beer a week, and in those small circles of beer aficionados, his
production is legendary. The King Ale was excellent, and the cleverly-named Swaled Ale was
not far behind. He also produces a beer call 'Staggered' and one he simply calls 'Freds'.”
--Adopt-a-Pub’s article re: the Sample Inn
Sadly, Fred is no longer brewing however Bob will be looking into who is
running the local brewery in order to look into the potential of setting up a
similar arrangement.
Developing the Food Offer
Bob will be implementing a small, but varied food offering at the pub which
will consist of lunches for the tourists & walkers and early evening meals for
people staying overnight in the village as well as locals looking to dine out. Bob
feels he will be able to provide a service to the many people who are passing
through the area via the walking and cycle or visiting the area’s many historical
sites. Not only will the Sample Inn provide these potential guests with a place
to take a break during their long cross-country trek but provides a friendly,
local conversation and character to enhance their visit to the area.
Business Plan, The Sample Inn - Page 22
For these customers Bob would seek to
provide simple lunches consisting primarily
of cold dishes such as ploughman’s lunches,
antipasti, cheeseboards, and salads. All of
these would be prepared using fresh, locally
sourced ingredients and produce and
meats. Local provenance appeals to locals
and tourists alike and shows an approach
that is inclusive and positive. In addition to
being simple to prepare this gives Bob the
potential to prepare packed “box lunches”
to be taken away by those who will be
moving on in the afternoon which is something for which the pub could quickly
become well known. He plans to make the lunch menu available from midday
to early evening, with specials boards and seasonal choices. He will develop a
Sunday Lunch and is confident that the food side of the business is not only
viable, but profitable and crucial to the offer. The unique selling point will be
in the quality and value of the food and Bob has experience with the
promotion of this sort of offer.
Bob would also provide a traditional
menu of ‘pub grub’ and hot menu items
for those dining in or for travellers
walking the trails who have run into bad
weather, giving them a warm place to dry
off and have a hot meal.
The evening menu will be a standard
selection of quality, home-cooked meals.
Bob will be working with customer
feedback in order to drive the further
development and direction of the menu, in order to best meet their desires.
Business Plan, The Sample Inn - Page 23
Promotion & Advertising
The Sample Inn previously had a well networked website linked not only to the
Gunnerside community’s webpage but also to some of the many online
resources for campers, travellers, walkers, and cyclists seeking information on
Yorkshire Dales and the various areas along the River Swale. Bob would of
course be looking to re-establish these links in order to promote the pub
through this type of tourism. He would also carefully monitor posted reviews
on the various pub-listing websites such as Pub Utopia and Beer in the Evening
in order to gauge his customer’s response and address any issues in order to
maintain a high standard of service, quality, and integrity.
Once repairs to the building are complete and the pub has re-opened Bob
would also be setting up and maintaining a Facebook page to further promote
the business.
The Sample Inn
Bob will also be working on exterior signage to
improve the pub’s visibility and help guide people
from the Coast to Coast path, through Gunnerside,
to the pub’s doorstep. The previous sign(at left)
depicts a Viking as this is part of the village’s history
& namesake. However, due to the state the
signage is in, these will be replaced rather than
restored however Bob hopes to maintain the
previous theme.
Bob will also look into permission from the local authority to put signs leading
toward the pub where the walking & cycling path enters the village.
The marketing plan involves both local marketing and external marketing.
Internally, Bob will be implementing a loyalty scheme for special offers,
birthdays, and anniversaries. He will spread the word in the area by both
leaflet and word of mouth within the small village about the pub’s reopening.
He also wants to forge links with the local Methodist church encouraging a
relationship with them for events, pre-wedding drinks, wakes, and
christenings. Initially he will look to have an opening night for the local people
and will ensure a PR exercise to let the wider area know that the Sample Inn is
reopening under new ownership.
Business Plan, The Sample Inn - Page 24
Unique Selling Point
Bob believes strongly that the local and wider community want to feel
welcome in a good quality, friendly, consistently well-run pub. The Sample Inn
will be the local meeting place – a traditional pub, inclusive and welcoming
with a familiar approach, in a location where these attributes are highly
regarded. The pub will be famed for its food and drinks as well as its history
and charm.
Proposed Trading Style
Bob wants to rethink and upgrade the previous business model of the Sample
Inn. He seeks to be known for running a pub with a traditional and family
friendly approach, with a quality and value food menu, designed for informal
dining, with consistent service. He is keen to generate interest from a wide
customer base, beginning with the Gunnerside residents but in time to attract
custom from other nearby villages as well. He wants to use the original
features of the building to offer an authentic and enjoyable drinking and dining
experience, and exploit the pub’s location in this beautiful village.
Bob feels that he is in the right place, at the right time, to take this pub
forward; to redevelop the business, upgrading the previous offers and putting
the pub firmly back on the map. He believes that he knows what the
customers want – a friendly local, welcoming to one and all, with an honest
food offer, good beer and ale, and community appeal – something for
everyone. His approach will centre on ‘inclusivity’ and making one and all feel
that the Sample Inn is their pub, and always their first choice.
The plan for the Sample Inn is to become the hub of the community and every
effort will be made to make the villagers feel special, and for them to use and
love their local. He will ensure that he targets the local community with a
launch event and promotional evenings. With focus always on encouraging
the local market, he wants to make sure he encourages any local community
groups and charities to utilise the space.
Business Plan, The Sample Inn - Page 25
During the time that the building is undergoing refurbishment Bob will be
consolidating his contact network, getting to know the villagers, and
continuing to make preparations for the re-opening of the business. In a way,
the needed refurbishment allows him the opportunity to make an early
impression on the community and develop relationships while listening to their
feedback about what they’d like to see available at the pub.
There is an overwhelming amount of support from not only the villagers but
other businesses in Gunnerside, as well as the neighbouring villages, for the
reopening of the Sample Inn as it has always been an important landmark in
the area and its presence is much missed. When the pub closed in November
of 2012, the Swale news reported the closure as a tremendous loss, and asked,
“Is there any interested, resourceful person who might be prepared to take
this task on?” Bob has responded to the call, and now faces an excellent
opportunity here to become part of a tight-knit, supportive community.
Business Plan, The Sample Inn - Page 26
SWOT Analysis
Strengths
• Beloved local pub full of
character and history
Weaknesses
• Long period of closure to be
extended by the required
refurbishment.
• Fantastic rural village location
• Proximity to the Coast to Coast
walk path and several cycling
routes
• Near to local bus route
• Cost & time implication of
refurbishment
• Trade can be seasonal /
dependent on weather (walkers,
hikers)
• Outdoor seating
• Ample parking around site
• Free of tie leasehold with no
restrictions on product offer
• Highly experienced operator with
a proven track record of setting
pubs on track
Opportunities
• Links with local church
• Promotion to the walking,
cycling, and hiking communities
as a stop along the coast to coast
paths
Business Plan, The Sample Inn - Page 27
Threats
• Local tea room & bistro offers an
alternative place to eat in the
village
• Economy
Conclusion
Bob is a highly experienced business professional with an extensive list of
transferrable skills as well as many years of direct, hands-on experience in the
daily operation of a public house. With this knowledge, combined with his
dedication and passion for this pub in this village, he is more than adequately
repaired to reinstate the Sample Inn pub in Gunnerside as a local landmark and
gathering place. Bob is already prepared to invest £195,000 of his own capital
in the purchase of the building demonstrating the depth of his determination
to build and develop the site.
In addition to being the village’s local public house, this pub and this village will
be Bob’s home and livelihood. As such he is committed to creating a thriving,
sustainable business for the long term.
Disclaimer
This business plan has been produced by Roslyn’s Accounting Company Limited
whose address is 99 Parkway Avenue, the Quadrant Suites A, C & D, Sheffield,
S9 4WG. It is based on information provided by Bob Watt for the Sample Inn in
Gunnerside, and as such it is in no way a guarantee of trade.
Business Plan, The Sample Inn - Page 28
12 Month Profit & Loss Year
Pub Name :
Short Address
Sample Inn
Gunnerside
Wet Sales
Dry Sales
Machines
Accomodation
Other Sales
CURRENT
£
156,000
39,000
0
0
0
Total Sales
195,000
Sales
Cost of sales
Wet Sales
Dry Sales
Machines
Accommodation
Other Sales
62,400
15,600
0
0
0
Total Cost of Sales
78,000
Gross Profit
Wet Sales
Dry Sales
Machines
Accommodation
Other Sales
Total Gross Profit
Start Date
93,600
23,400
0
0
0
117,000
GP%
60%
60%
0%
0%
0%
60.0%
% of total
turnover
Fixed Costs
Mortgage
Business Rates
Water Rates
Refuse Disposal
Insurances
15,000
1,978
1,200
850
2,000
Total Fixed Costs
21,028
7.7%
1.0%
0.6%
0.4%
1.0%
10.8%
29,250
10,000
15.0%
5.1%
Variable Costs
Wages & Employer NI
Gas/Oil & Electric
May
Cleaning Materials & Laundry
Crockery, Cutlery & Utensils
Entertainment
Equipment Hire & Leasing inc f&f
Equipment Repair & Service
Garden Expenses
Glassware
Legal Fees & Licensing
Telephone
Stocktaking
Accountancy
Marketing & Advertising
Repairs - Property
Repairs & Renewal - F&F
Uniform & Clothing
Sky TV
Interest
Petrol & Motor Expenses
CO2 cylinders
Cellar & Bar Sundries
Bank & Credit Card Charges
Printing, Postage & Stationery
other
Tie Release fees
250
100
4,160
0
250
250
100
500
900
1,000
3,000
1,200
2,000
0
0
0
0
1,040
720
250
900
520
0
0
0.1%
0.1%
2.1%
0.0%
0.1%
0.1%
0.1%
0.3%
0.5%
0.5%
1.5%
0.6%
1.0%
0.0%
0.0%
0.0%
0.0%
0.5%
0.4%
0.1%
0.5%
0.3%
0.0%
0.0%
Total Variable Costs
56,390
28.9%
Total Costs
77,418
Total Costs less rent
62,418
Net Profit before Drawings
39,582
39.7%
32.0%
20.3%
KPI's (VAT inc per week)
Average sales
Breakeven point
Margin of safety
4,500
2,978
1,522
Drawings
2,600
Monthly P&L Projection
Pub Name :
Sample Inn
Monthly Forecast P&L
Month
Phasing:-
May 14
9.0%
Jun 14
10.0%
Jul 14
11.0%
Aug 14
11.0%
Sep 14
10.0%
Oct 14
7.0%
Nov 14
7.0%
Dec 14
10.0%
Jan 15
5.0%
Feb 15
5.0%
Mar 15
6.0%
Apr 15
9.0%
Wet Sales
Dry Sales
Machines
Accommodation
Other Sales
14,040
3,510
0
0
0
15,600
3,900
0
0
0
17,160
4,290
0
0
0
17,160
4,290
0
0
0
15,600
3,900
0
0
0
10,920
2,730
0
0
0
10,920
2,730
0
0
0
15,600
3,900
0
0
0
7,800
1,950
0
0
0
7,800
1,950
0
0
0
9,360
2,340
0
0
0
14,040
3,510
0
0
0
Total Sales
17,550
19,500
21,450
21,450
19,500
13,650
13,650
19,500
9,750
9,750
11,700
17,550
Cost of sales
Wet Sales
Dry Sales
Machines
Accommodation
Other Sales
5,616
1,404
0
0
0
6,240
1,560
0
0
0
6,864
1,716
0
0
0
6,864
1,716
0
0
0
6,240
1,560
0
0
0
4,368
1,092
0
0
0
4,368
1,092
0
0
0
6,240
1,560
0
0
0
3,120
780
0
0
0
3,120
780
0
0
0
3,744
936
0
0
0
5,616
1,404
0
0
0
Total Cost of Sales
7,020
7,800
8,580
8,580
7,800
5,460
5,460
7,800
3,900
3,900
4,680
7,020
Wet Sales
Dry Sales
Machines
Accommodation
Other Sales
8,424
2,106
0
0
0
9,360
2,340
0
0
0
10,296
2,574
0
0
0
10,296
2,574
0
0
0
9,360
2,340
0
0
0
6,552
1,638
0
0
0
6,552
1,638
0
0
0
9,360
2,340
0
0
0
4,680
1,170
0
0
0
4,680
1,170
0
0
0
5,616
1,404
0
0
0
8,424
2,106
0
0
0
Total Gross Profit
10,530
11,700
12,870
12,870
11,700
8,190
8,190
11,700
5,850
5,850
7,020
10,530
Rent
Business Rates
Water Rates
Refuse Disposal
Insurances
1,250
198
100
71
167
1,250
198
100
71
167
1,250
198
100
71
167
1,250
198
100
71
167
1,250
198
100
71
167
1,250
198
100
71
167
1,250
198
100
71
167
1,250
198
100
71
167
1,250
198
100
71
167
1,250
0
100
71
167
1,250
0
100
71
167
1,250
198
100
71
167
Total Fixed Costs
1,785
1,785
1,785
1,785
1,785
1,785
1,785
1,785
1,785
1,588
1,588
1,785
2,633
833
21
2,925
833
21
3,218
833
21
3,218
833
21
2,925
833
21
2,048
833
21
2,048
833
21
2,925
833
21
1,463
833
21
1,463
833
21
1,755
833
21
2,633
833
21
Sales
Gross Profit
Fixed Costs
Variable Costs
Wages & Employer NI
Gas/Oil & Electric
Cleaning Materials & Laundry
Crockery, Cutlery & Utensils
Entertainment
Equipment Hire & Leasing inc f&f
Equipment Repair & Service
Garden Expenses
Glassware
Legal Fees & Licensing
Telephone
Stocktaking
Accountancy
Marketing & Advertising
Repairs - Property
Repairs & Renewal - F&F
Uniform & Clothing
Sky TV
Bank Charges & Interest
Petrol & Motor Expenses
CO2 cylinders
Cellar & Bar Sundries
Credit Card Charges
Printing, Postage & Stationery
Loan interest
Other (enter type)
8
347
0
21
21
8
42
75
83
250
100
167
0
0
0
0
87
60
21
75
8
347
0
21
21
8
42
75
83
250
100
167
0
0
0
0
87
60
21
75
8
347
0
21
21
8
42
75
83
250
100
167
0
0
0
0
87
60
21
75
8
347
0
21
21
8
42
75
83
250
100
167
0
0
0
0
87
60
21
75
8
347
0
21
21
8
42
75
83
250
100
167
0
0
0
0
87
60
21
75
8
347
0
21
21
8
42
75
83
250
100
167
0
0
0
0
87
60
21
75
8
347
0
21
21
8
42
75
83
250
100
167
0
0
0
0
87
60
21
75
8
347
0
21
21
8
42
75
83
250
100
167
0
0
0
0
87
60
21
75
8
347
0
21
21
8
42
75
83
250
100
167
0
0
0
0
87
60
21
75
8
347
0
21
21
8
42
75
83
250
100
167
0
0
0
0
87
60
21
75
8
347
0
21
21
8
42
75
83
250
100
167
0
0
0
0
87
60
21
75
8
347
0
21
21
8
42
75
83
250
100
167
0
0
0
0
87
60
21
75
43
0
0
43
0
0
43
0
0
43
0
0
43
0
0
43
0
0
43
0
0
43
0
0
43
0
0
43
0
0
43
0
0
43
0
0
Total Variable Costs
4,894
5,187
5,479
5,479
5,187
4,309
4,309
5,187
3,724
3,724
4,017
4,894
Total Costs
6,679
6,972
7,264
7,264
6,972
6,094
6,094
6,972
5,509
5,312
5,604
6,679
Total Costs less rent
5,429
5,722
6,014
6,014
5,722
4,844
4,844
5,722
4,259
4,062
4,354
5,429
Net Profit before Drawings
3,851
4,728
5,606
5,606
4,728
2,096
2,096
4,728
341
538
1,416
3,851
The above Profit and Loss Account is supplied as a projection based on the information supplied. It is in no way a guarantee of trade
HIDE ALL UNDER HERE
Cash Flow Analysis
Pub Name :
Sample Inn
The following is supplied as a projection of possible cash flow based on the information supplied. It is in no way a guarantee of trade
CASHFLOW FORECAST
Month
May 14
Jun 14
Jul 14
Aug 14
Sep 14
Oct 14
Nov 14
Dec 14
Jan 15
Feb 15
Mar 15
Apr 15
Phasing:-
9.0%
10.0%
11.0%
11.0%
10.0%
7.0%
7.0%
10.0%
5.0%
5.0%
6.0%
9.0%
Opening Cash at Bank
5,000
10,470
17,052
18,643
26,336
32,918
30,594
33,341
39,422
36,216
36,938
38,771
Drinks Sales
16,848
18,720
20,592
20,592
18,720
13,104
13,104
18,720
9,360
9,360
11,232
16,848
Food Sales
4,212
4,680
5,148
5,148
4,680
3,276
3,276
4,680
2,340
2,340
2,808
4,212
Machines
0
0
0
0
0
0
0
0
0
0
0
0
Accommodation
0
0
0
0
0
0
0
0
0
0
0
0
Periodic Income
Other
0
0
0
0
0
0
0
0
0
0
0
0
Total Income
21,060
23,400
25,740
25,740
23,400
16,380
16,380
23,400
11,700
11,700
14,040
21,060
Drinks Purchases
6,739
7,488
8,237
8,237
7,488
5,242
5,242
7,488
3,744
3,744
4,493
6,739
Food Purchases
1,685
1,872
2,059
2,059
1,872
1,310
1,310
1,872
936
936
1,123
1,685
Machines Rental
0
0
0
0
0
0
0
0
0
0
0
0
Accommodation Purchases
0
0
0
0
0
0
0
0
0
0
0
0
Other Purchases
0
0
0
0
0
0
0
0
0
0
0
0
Rent
1,000
1,000
1,000
1,000
1,000
1,000
1,500
1,500
1,500
1,500
1,500
1,500
Business Rates
198
198
198
198
198
198
198
198
198
0
0
198
Water Rates
120
120
120
120
120
120
120
120
120
120
120
120
Refuse Disposal
85
85
85
85
85
85
85
85
85
85
85
85
Insurances
200
200
200
200
200
200
200
200
200
200
200
200
2,633
2,925
3,218
3,218
2,925
2,048
2,048
2,925
1,463
1,463
1,755
2,633
Wages & Employer NI
VAT Qtly
Gas/Oil & Electric
Cleaning Materials & Laundry
0
0
6,102
0
0
5,571
0
0
3,730
0
0
3,200
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
25
25
25
25
25
25
25
25
25
25
25
25
Crockery, Cutlery & Utensils
10
10
10
10
10
10
10
10
10
10
10
10
Entertainment
416
416
416
416
416
416
416
416
416
416
416
416
Equipment Hire & Leasing inc f&f
0
0
0
0
0
0
0
0
0
0
0
0
Equipment Repair & Service
25
25
25
25
25
25
25
25
25
25
25
25
Garden Expenses
25
25
25
25
25
25
25
25
25
25
25
Glassware
10
10
10
10
10
10
10
10
10
10
10
25
10
Legal Fees & Licensing
50
50
50
50
50
50
50
50
50
50
50
50
Telephone
90
90
90
90
90
90
90
90
90
90
90
90
Stocktaking
100
100
100
100
100
100
100
100
100
100
100
100
Accountancy
300
300
300
300
300
300
300
300
300
300
300
300
Marketing & Advertising
120
120
120
120
120
120
120
120
120
120
120
120
Repairs - Property
200
200
200
200
200
200
200
200
200
200
200
200
Repairs & Renewal - F&F
0
0
0
0
0
0
0
0
0
0
0
0
Uniform & Clothing
0
0
0
0
0
0
0
0
0
0
0
0
Sky TV
0
0
0
0
0
0
0
0
0
0
0
0
Bank Charges & Interest
0
0
0
0
0
0
0
0
0
0
0
0
Petrol & Motor Expenses
104
104
104
104
104
104
104
104
104
104
104
104
CO2 cylinders
72
72
72
72
72
72
72
72
72
72
72
72
Cellar & Bar Sundries
25
25
25
25
25
25
25
25
25
25
25
25
Credit Card Charges
90
90
90
90
90
90
90
90
90
90
90
90
Printing, Postage & Stationery
52
52
52
52
52
52
52
52
52
52
52
52
other
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
Drawings
217
217
217
217
217
217
217
217
217
217
217
217
Rent Deposit
0
0
0
0
0
0
0
0
0
0
0
0
Loan repayments
0
0
0
0
0
0
0
0
0
0
0
0
Fixture & Fittings
0
0
0
0
0
0
0
0
0
0
0
0
Total Outgoings
15,590
16,818
24,148
18,047
16,818
18,704
13,633
17,318
14,906
10,978
12,207
19,289
Net Ingoings / (Outgoings)
5,470
6,582
1,592
7,693
6,582
(2,324)
2,747
6,082
(3,206)
722
1,833
1,771
Closing cash at bank
10,470
17,052
18,643
26,336
32,918
30,594
33,341
39,422
36,216
36,938
38,771
40,542
Training Courses
Other cashflow items (manual entry)
Forecast Maintainable P&L
Pub Name :
Sample Inn
Short Address Gunnerside
Category
Beer, Cider and FABS
Wines, Spirits and Minerals
Food
Machines
Accommodation
Other
Total
Gross
margin
Gross
Average
Margin
price of pint
Volume (36 Turnover percentage Cost of
%
Sales (£)
(£)
inc Vat
Gallon Barrels)
(£)
3.35
136
109200
47.00%
57876
51324
46800
90.33%
4524
42276
39,000
60%
15600
23400
0
0%
0
0
0
0%
0
0
0
0%
0
0
A
195000
60.00%
78000
117000
Total sales (input from section 1)
Total gross margin (input from section 1
Gross margin percentage (divide B by A and show as %)
£
£
%
195000
117000
60.00%
Staff costs (excluding publicans own earnings)
Business rates
Utilities
Repairs and maintenance
Insurance
Entertainment
Interest
Other (includes bank charges)
Rent payable to Enterprise Inns
Tie release fees payable to Enterprise Inns
Total overheads
£
£
£
£
£
£
£
£
£
£
£
29,250
1,978
11,200
2,250
2,000
4,160
0
11,580
15,000
0
77,418
Gross profit (from section 1)
Total overheads (from section 3)
Estimates net profit (B minus D)
£
£
£
117000
77,418
39,582
Total overheads (from section 3)
Gross Margin Percentage
Annual sales required to breakeven (D divided by C)
Weekly sales required to breakeven (F divided by 52)
£
%
£
£
77,418
60.00%
129030
2481
Impact on net profit if turnover falls 10% (B multiplied by 10% expressed as negative)
Impact on net profit if overheads increase 10% (D multiplied by 10% expressed as negative)
£
£
-11700
-7742
12 Month Profit & Loss Year 2
Pub Name :
Short Address
Sample Inn
Gunnerside
Wet Sales
Dry Sales
Machines
Accomodation
Other Sales
CURRENT
£
163,800
41,080
0
0
0
Total Sales
204,880
Sales
Cost of sales
Wet Sales
Dry Sales
Machines
Accommodation
Other Sales
65,520
16,432
0
0
0
Total Cost of Sales
81,952
Gross Profit
Wet Sales
Dry Sales
Machines
Accommodation
Other Sales
Total Gross Profit
Start Date
98,280
24,648
0
0
0
122,928
GP%
60%
60%
0%
0%
0%
60.0%
% of total
turnover
Fixed Costs
Mortgage
Business Rates
Water Rates
Refuse Disposal
Insurances
15,000
1,978
1,200
850
2,000
Total Fixed Costs
21,028
7.3%
1.0%
0.6%
0.4%
1.0%
10.3%
30,750
10,000
15.0%
4.9%
Variable Costs
Wages & Employer NI
Gas/Oil & Electric
May
Cleaning Materials & Laundry
Crockery, Cutlery & Utensils
Entertainment
Equipment Hire & Leasing inc f&f
Equipment Repair & Service
Garden Expenses
Glassware
Legal Fees & Licensing
Telephone
Stocktaking
Accountancy
Marketing & Advertising
Repairs - Property
Repairs & Renewal - F&F
Uniform & Clothing
Sky TV
Interest
Petrol & Motor Expenses
CO2 cylinders
Cellar & Bar Sundries
Bank & Credit Card Charges
Printing, Postage & Stationery
other
Tie Release fees
250
100
4,160
0
250
250
100
500
900
1,000
3,000
1,200
2,000
0
0
0
0
1,040
720
250
900
520
0
0
0.1%
0.0%
2.0%
0.0%
0.1%
0.1%
0.0%
0.2%
0.4%
0.5%
1.5%
0.6%
1.0%
0.0%
0.0%
0.0%
0.0%
0.5%
0.4%
0.1%
0.4%
0.3%
0.0%
0.0%
Total Variable Costs
57,890
28.3%
Total Costs
78,918
Total Costs less rent
63,918
Net Profit before Drawings
44,010
38.5%
31.2%
21.5%
KPI's (VAT inc per week)
Average sales
Breakeven point
Margin of safety
4,728
3,035
1,693
Drawings
2,600
Monthly P&L Projection
Pub Name :
Sample Inn
Monthly Forecast P&L
Month
Phasing:-
May 14
9.0%
Jun 14
10.0%
Jul 14
11.0%
Aug 14
11.0%
Sep 14
10.0%
Oct 14
7.0%
Nov 14
7.0%
Dec 14
10.0%
Jan 15
5.0%
Feb 15
5.0%
Mar 15
6.0%
Apr 15
9.0%
Wet Sales
Dry Sales
Machines
Accommodation
Other Sales
14,742
3,697
0
0
0
16,380
4,108
0
0
0
18,018
4,519
0
0
0
18,018
4,519
0
0
0
16,380
4,108
0
0
0
11,466
2,876
0
0
0
11,466
2,876
0
0
0
16,380
4,108
0
0
0
8,190
2,054
0
0
0
8,190
2,054
0
0
0
9,828
2,465
0
0
0
14,742
3,697
0
0
0
Total Sales
18,439
20,488
22,537
22,537
20,488
14,342
14,342
20,488
10,244
10,244
12,293
18,439
Cost of sales
Wet Sales
Dry Sales
Machines
Accommodation
Other Sales
5,897
1,479
0
0
0
6,552
1,643
0
0
0
7,207
1,808
0
0
0
7,207
1,808
0
0
0
6,552
1,643
0
0
0
4,586
1,150
0
0
0
4,586
1,150
0
0
0
6,552
1,643
0
0
0
3,276
822
0
0
0
3,276
822
0
0
0
3,931
986
0
0
0
5,897
1,479
0
0
0
Total Cost of Sales
7,376
8,195
9,015
9,015
8,195
5,737
5,737
8,195
4,098
4,098
4,917
7,376
Wet Sales
Dry Sales
Machines
Accommodation
Other Sales
8,845
2,218
0
0
0
9,828
2,465
0
0
0
10,811
2,711
0
0
0
10,811
2,711
0
0
0
9,828
2,465
0
0
0
6,880
1,725
0
0
0
6,880
1,725
0
0
0
9,828
2,465
0
0
0
4,914
1,232
0
0
0
4,914
1,232
0
0
0
5,897
1,479
0
0
0
8,845
2,218
0
0
0
Total Gross Profit
11,064
12,293
13,522
13,522
12,293
8,605
8,605
12,293
6,146
6,146
7,376
11,064
Rent
Business Rates
Water Rates
Refuse Disposal
Insurances
1,250
198
100
71
167
1,250
198
100
71
167
1,250
198
100
71
167
1,250
198
100
71
167
1,250
198
100
71
167
1,250
198
100
71
167
1,250
198
100
71
167
1,250
198
100
71
167
1,250
198
100
71
167
1,250
0
100
71
167
1,250
0
100
71
167
1,250
198
100
71
167
Total Fixed Costs
1,785
1,785
1,785
1,785
1,785
1,785
1,785
1,785
1,785
1,588
1,588
1,785
2,768
833
21
3,075
833
21
3,383
833
21
3,383
833
21
3,075
833
21
2,153
833
21
2,153
833
21
3,075
833
21
1,538
833
21
1,538
833
21
1,845
833
21
2,768
833
21
Sales
Gross Profit
Fixed Costs
Variable Costs
Wages & Employer NI
Gas/Oil & Electric
Cleaning Materials & Laundry
Crockery, Cutlery & Utensils
Entertainment
Equipment Hire & Leasing inc f&f
Equipment Repair & Service
Garden Expenses
Glassware
Legal Fees & Licensing
Telephone
Stocktaking
Accountancy
Marketing & Advertising
Repairs - Property
Repairs & Renewal - F&F
Uniform & Clothing
Sky TV
Bank Charges & Interest
Petrol & Motor Expenses
CO2 cylinders
Cellar & Bar Sundries
Credit Card Charges
Printing, Postage & Stationery
Loan interest
Other (enter type)
8
347
0
21
21
8
42
75
83
250
100
167
0
0
0
0
87
60
21
75
8
347
0
21
21
8
42
75
83
250
100
167
0
0
0
0
87
60
21
75
8
347
0
21
21
8
42
75
83
250
100
167
0
0
0
0
87
60
21
75
8
347
0
21
21
8
42
75
83
250
100
167
0
0
0
0
87
60
21
75
8
347
0
21
21
8
42
75
83
250
100
167
0
0
0
0
87
60
21
75
8
347
0
21
21
8
42
75
83
250
100
167
0
0
0
0
87
60
21
75
8
347
0
21
21
8
42
75
83
250
100
167
0
0
0
0
87
60
21
75
8
347
0
21
21
8
42
75
83
250
100
167
0
0
0
0
87
60
21
75
8
347
0
21
21
8
42
75
83
250
100
167
0
0
0
0
87
60
21
75
8
347
0
21
21
8
42
75
83
250
100
167
0
0
0
0
87
60
21
75
8
347
0
21
21
8
42
75
83
250
100
167
0
0
0
0
87
60
21
75
8
347
0
21
21
8
42
75
83
250
100
167
0
0
0
0
87
60
21
75
43
0
0
43
0
0
43
0
0
43
0
0
43
0
0
43
0
0
43
0
0
43
0
0
43
0
0
43
0
0
43
0
0
43
0
0
Total Variable Costs
5,029
5,337
5,644
5,644
5,337
4,414
4,414
5,337
3,799
3,799
4,107
5,029
Total Costs
6,814
7,122
7,429
7,429
7,122
6,199
6,199
7,122
5,584
5,387
5,694
6,814
Total Costs less rent
5,564
5,872
6,179
6,179
5,872
4,949
4,949
5,872
4,334
4,137
4,444
5,564
Net Profit before Drawings
4,249
5,171
6,093
6,093
5,171
2,405
2,405
5,171
562
760
1,682
4,249
The above Profit and Loss Account is supplied as a projection based on the information supplied. It is in no way a guarantee of trade
HIDE ALL UNDER HERE
Cash Flow Analysis
Pub Name :
Sample Inn
The following is supplied as a projection of possible cash flow based on the information supplied. It is in no way a guarantee of trade
CASHFLOW FORECAST
Month
May 14
Jun 14
Jul 14
Aug 14
Sep 14
Oct 14
Nov 14
Dec 14
Jan 15
Feb 15
Mar 15
Apr 15
9.0%
10.0%
11.0%
11.0%
10.0%
7.0%
7.0%
10.0%
5.0%
5.0%
6.0%
9.0%
40,542
46,517
53,660
55,464
63,774
70,917
68,607
71,747
78,390
75,168
76,170
78,340
Drinks Sales
17,690
19,656
21,622
21,622
19,656
13,759
13,759
19,656
9,828
9,828
11,794
17,690
Food Sales
4,437
4,930
5,423
5,423
4,930
3,451
3,451
4,930
2,465
2,465
2,958
4,437
Machines
0
0
0
0
0
0
0
0
0
0
0
0
Accommodation
0
0
0
0
0
0
0
0
0
0
0
0
Phasing:Opening Cash at Bank
Periodic Income
Other
0
0
0
0
0
0
0
0
0
0
0
0
Total Income
22,127
24,586
27,044
27,044
24,586
17,210
17,210
24,586
12,293
12,293
14,751
22,127
Drinks Purchases
7,076
7,862
8,649
8,649
7,862
5,504
5,504
7,862
3,931
3,931
4,717
7,076
Food Purchases
1,775
1,972
2,169
2,169
1,972
1,380
1,380
1,972
986
986
1,183
1,775
Machines Rental
0
0
0
0
0
0
0
0
0
0
0
0
Accommodation Purchases
0
0
0
0
0
0
0
0
0
0
0
0
Other Purchases
0
0
0
0
0
0
0
0
0
0
0
0
Rent
1,000
1,000
1,000
1,000
1,000
1,000
1,500
1,500
1,500
1,500
1,500
1,500
Business Rates
198
198
198
198
198
198
198
198
198
0
0
198
Water Rates
120
120
120
120
120
120
120
120
120
120
120
120
Refuse Disposal
85
85
85
85
85
85
85
85
85
85
85
85
Insurances
200
200
200
200
200
200
200
200
200
200
200
200
2,768
3,075
3,383
3,383
3,075
2,153
2,153
3,075
1,538
1,538
1,845
2,768
Wages & Employer NI
VAT Qtly
Gas/Oil & Electric
Cleaning Materials & Laundry
0
0
6,507
0
0
5,950
0
0
4,027
0
0
3,470
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
25
25
25
25
25
25
25
25
25
25
25
25
Crockery, Cutlery & Utensils
10
10
10
10
10
10
10
10
10
10
10
10
Entertainment
416
416
416
416
416
416
416
416
416
416
416
416
Equipment Hire & Leasing inc f&f
0
0
0
0
0
0
0
0
0
0
0
0
Equipment Repair & Service
25
25
25
25
25
25
25
25
25
25
25
25
Garden Expenses
25
25
25
25
25
25
25
25
25
25
25
Glassware
10
10
10
10
10
10
10
10
10
10
10
25
10
Legal Fees & Licensing
50
50
50
50
50
50
50
50
50
50
50
50
Telephone
90
90
90
90
90
90
90
90
90
90
90
90
Stocktaking
100
100
100
100
100
100
100
100
100
100
100
100
Accountancy
300
300
300
300
300
300
300
300
300
300
300
300
Marketing & Advertising
120
120
120
120
120
120
120
120
120
120
120
120
Repairs - Property
200
200
200
200
200
200
200
200
200
200
200
200
Repairs & Renewal - F&F
0
0
0
0
0
0
0
0
0
0
0
0
Uniform & Clothing
0
0
0
0
0
0
0
0
0
0
0
0
Sky TV
0
0
0
0
0
0
0
0
0
0
0
0
Bank Charges & Interest
0
0
0
0
0
0
0
0
0
0
0
0
Petrol & Motor Expenses
104
104
104
104
104
104
104
104
104
104
104
104
CO2 cylinders
72
72
72
72
72
72
72
72
72
72
72
72
Cellar & Bar Sundries
25
25
25
25
25
25
25
25
25
25
25
25
Credit Card Charges
90
90
90
90
90
90
90
90
90
90
90
90
Printing, Postage & Stationery
52
52
52
52
52
52
52
52
52
52
52
52
other
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
Drawings
217
217
217
217
217
217
217
217
217
217
217
217
Rent Deposit
0
0
0
0
0
0
0
0
0
0
0
0
Loan repayments
0
0
0
0
0
0
0
0
0
0
0
0
Fixture & Fittings
0
0
0
0
0
0
0
0
0
0
0
0
Total Outgoings
16,152
17,443
25,241
18,734
17,443
19,520
14,070
17,943
15,515
11,290
12,581
20,122
Net Ingoings / (Outgoings)
5,975
7,143
1,803
8,311
7,143
(2,310)
3,140
6,643
(3,223)
1,003
2,170
2,005
Closing cash at bank
46,517
53,660
55,464
63,774
70,917
68,607
71,747
78,390
75,168
76,170
78,340
80,346
Training Courses
Other cashflow items (manual entry)
Forecast Maintainable P&L
Pub Name :
Sample Inn
Short Address Gunnerside
Category
Beer, Cider and FABS
Wines, Spirits and Minerals
Food
Machines
Accommodation
Other
Total
Gross
margin
Gross
Average
Margin
price of pint
Volume (36 Turnover percentage Cost of
%
Sales (£)
(£)
inc Vat
Gallon Barrels)
(£)
3.35
143
114660
47.00%
60770
53890
49140
90.33%
4750
44390
41,080
60%
16432
24648
0
0%
0
0
0
0%
0
0
0
0%
0
0
A
204880
60.00%
81952
122928
Total sales (input from section 1)
Total gross margin (input from section 1
Gross margin percentage (divide B by A and show as %)
£
£
%
204880
122928
60.00%
Staff costs (excluding publicans own earnings)
Business rates
Utilities
Repairs and maintenance
Insurance
Entertainment
Interest
Other (includes bank charges)
Rent payable to Enterprise Inns
Tie release fees payable to Enterprise Inns
Total overheads
£
£
£
£
£
£
£
£
£
£
£
30,750
1,978
11,200
2,250
2,000
4,160
0
11,580
15,000
0
78,918
Gross profit (from section 1)
Total overheads (from section 3)
Estimates net profit (B minus D)
£
£
£
122928
78,918
44,010
Total overheads (from section 3)
Gross Margin Percentage
Annual sales required to breakeven (D divided by C)
Weekly sales required to breakeven (F divided by 52)
£
%
£
£
78,918
60.00%
131530
2529
Impact on net profit if turnover falls 10% (B multiplied by 10% expressed as negative)
Impact on net profit if overheads increase 10% (D multiplied by 10% expressed as negative)
£
£
-12293
-7892