Love & Liquor Forecast (first 12 months)

P&L Account for

Month
Month 1

Month 2 (5 wkends)

Month 3

77,760.00

8,400.00

129,600.00
35,000.00

120,960.00
42,000.00

100.00
1,800.00
300.00
500.00

100.00
3,000.00
300.00
500.00

100.00
2,800.00
300.00
500.00

Door Sales
Rent
Retro/Listings

18,000.00
3,515.00
1,000.00
111,375.00

30,000.00
3,515.00
1,000.00
203,015.00

28,000.00
3,515.00
1,000.00
199,175.00

Total Sales

111,375.00

203,015.00

199,175.00

Drink Sales

77,760.00

129,600.00

120,960.00

Table Sales

8,400.00

35,000.00

42,000.00

Drink
Tobacco
Combined

17,232.00
40.00
17,272.00

32,920.00
40.00
32,960.00

32,592.00
40.00
32,632.00

Bar
BAPS
Bonuses
Casual Wages

15,078.00
1,997.87
2,000.00

28,805.00
1,997.87
2,000.00

28,518.00
1,997.87
2,000.00

Total Direct Expenses

19,075.87
36,347.87

32,802.87
65,762.87

32,515.87
65,147.87

Gross Profit

75,027.13

137,252.13

134,027.13

1,000.00
150.00

1,000.00
150.00

1,000.00
150.00

100.00
500.00
300.00
300.00

100.00
500.00
300.00
300.00

100.00
500.00
300.00
300.00

INCOME

Bar Sales - Drink

Table Sales - Drink
Tobacco Sales
Cloakroom Sales
Misc Sales
Location Fees

DIRECT EXPENSES

WAGES

CONTROLLABLE EXPENSES
Misc Sundries
Bar Expenses
Drink Waste
Kitchen Expenses
Travel / Couriers
Refuse
Cleaning
Premises Costs

Repairs & Maintenance

Equipment Hire
Entertainment (DJ'S)
Security
Apartment Expenses
Staff Welfare & Training
Recruitment
Drink Promotion
Phone/print/post/Website
Celebrity bookings
Concept 21 Promotions

5,000.00
300.00
1,600.00
4,608.00
100.00
100.00
40.00
400.00
400.00
2,000.00
6,200.00

5,000.00
300.00
2,000.00
7,680.00
100.00
100.00
40.00
400.00
400.00
2,000.00
6,200.00

5,000.00
300.00
1,600.00
7,168.00
100.00
100.00
40.00
400.00
400.00
2,000.00
6,200.00

23,098.00

26,570.00

25,658.00

250.00
663.85
930.29
810.07

250.00
663.85
930.29
810.07

250.00
663.85
930.29
810.07

1,000.00
381.50
4,035.71

1,000.00
381.50
4,035.71

1,000.00
381.50
4,035.71

Rent
General rates
Insurance - S&N
Depreciation

5,007.58
3,355.17
356.92
2,599.98
11,319.65

5,007.58
3,355.17
356.92
2,599.98
11,319.65

5,007.58
3,355.17
356.92
2,599.98
11,319.65

Total Overheads

38,453.36

41,925.36

41,013.36

Net Profit Before Tax

36,573.77

95,326.77

93,013.77

36,573.77

95,326.77

93,085.77

SEMI CONTROLLABLE EXPENSES

Water Rates
Insurance - Business
Light & Heat
Audit & Accountancy

Capital Purchases
Licenses (PPL, Liquor Etc)

FIXED EXPENSES

Month 4 (5 wkends)

Month 5

Month 6

Month 7 (5 wkends)

172,800.00
52,500.00

138,240.00
42,000.00

138,240.00
42,000.00

172,800.00
52,500.00

100.00
4,000.00
300.00
500.00

100.00
3,200.00
300.00
500.00

100.00
3,200.00
300.00
500.00

100.00
4,000.00
300.00
500.00

40,000.00
3,515.00
1,000.00
274,715.00

32,000.00
3,515.00
1,000.00
220,855.00

32,000.00
3,515.00
1,000.00
220,855.00

36,000.00
3,515.00
1,000.00
270,715.00

274,715.00

220,855.00

220,855.00

270,715.00

172,800.00

138,240.00

138,240.00

172,800.00

52,500.00

42,000.00

42,000.00

52,500.00

45,060.00
40.00
45,100.00

36,048.00
40.00
36,088.00

36,048.00
40.00
36,088.00

45,060.00
40.00
45,100.00

39,427.50
1,997.87
2,000.00

31,542.00
1,997.87
2,000.00

31,542.00
1,997.87
2,000.00

39,427.50
1,997.87
2,000.00

43,425.37
88,525.37

35,539.87
71,627.87

35,539.87
71,627.87

43,425.37
88,525.37

186,189.63

149,227.13

149,227.13

182,189.63

1,000.00
150.00

1,000.00
150.00
0.00
100.00
500.00
300.00
300.00

1,000.00
150.00

1,000.00
150.00

100.00
500.00
300.00
300.00

100.00
500.00
300.00
300.00

100.00
500.00
300.00
300.00

5,000.00
300.00
1,600.00
10,240.00
100.00
100.00
40.00
400.00
400.00
2,000.00
6,200.00

5,000.00
300.00
2,000.00
8,192.00
100.00
100.00
40.00
400.00
400.00
2,000.00
6,200.00

5,000.00
300.00
1,600.00
8,192.00
100.00
100.00
40.00
400.00
400.00
2,000.00
6,200.00

28,730.00

27,082.00

26,682.00

29,130.00

250.00
663.85
930.29
810.07

250.00
663.85
930.29
810.07

250.00
663.85
930.29
810.07

250.00
663.85
930.29
810.07

1,000.00
381.50
4,035.71

1,000.00
381.50
4,035.71

1,000.00
381.50
4,035.71

1,000.00
381.50
4,035.71

5,007.58
3,355.17
356.92
2,599.98
11,319.65

5,007.58
3,355.17
356.92
2,599.98
11,319.65

5,007.58
3,355.17
356.92
2,599.98
11,319.65

5,007.58
3,355.17
356.92
2,599.98
11,319.65

44,085.36

42,437.36

42,037.36

44,485.36

142,104.27

106,789.77

107,189.77

137,704.27

142,176.27

106,789.77

107,045.77

136,904.27

5,000.00
300.00
2,000.00
10,240.00
100.00
100.00
40.00
400.00

400.00
2,000.00
6,200.00

Month 10 (4.5 wkends)

Month 11

Month 12 ( 5 wkends)

Month 8

Month 9 (4.5 wkends)

138,240.00
42,000.00

155,520.00
47,250.00

155,520.00
47,250.00

138,240.00
42,000.00

172,800.00
52,500.00

100.00
3,200.00
300.00
500.00

100.00
3,600.00
300.00
500.00

100.00
3,600.00
300.00
500.00

100

300
500

100.00
4,000.00
300.00
500.00

36,000.00
3,515.00
1,000.00
224,855.00

38,000.00
3,515.00
1,000.00
249,785.00

38,000.00
3,515.00
1,000.00
249,785.00

3,515.00
1,000.00
224,855.00

36,000.00
3,515.00
1,000.00
270,715.00

224,855.00

249,785.00

249,785.00

224,855.00

270,715.00

138,240.00

155,520.00

155,520.00

42,000.00

52,500.00

42,000.00

47,250.00

47,250.00

138,240.00

172,800.00

36,048.00
40.00
36,088.00

40,544.00
40.00
40,584.00

40,544.00
40.00
40,584.00

36,048.00
40.00
36,088.00

45,060.00

31,542.00
1,997.87
2,000.00

35,484.00
1,997.87
2,000.00

35,484.00
1,997.87
2,000.00

31,542.00

1,997.87
2,000.00

1,997.87
2,000.00

35,539.87
71,627.87

39,481.87
80,065.87

39,481.87
80,065.87

35,539.87
71,627.87

43,424.87
88,524.87

153,227.13

169,719.13

169,719.13

153,227.13

182,190.13

1,000.00
150.00

1,000.00
150.00

1,000.00
150.00

1,000.00
150.00

1,000.00

100.00
500.00
300.00
300.00

100.00
500.00
300.00
300.00

100.00
500.00
300.00
300.00

100.00
500.00
300.00
300.00

3,200

36,000

40.00
45,100.00

39427

150
100
500
300
300

5,000.00
300.00
1,800.00
8,192.00
100.00
100.00
40.00
400.00
400.00
2,000.00
6,200.00

5,000.00
300.00
1,800.00
8,192.00
100.00
100.00
40.00
400.00
400.00
2,000.00
6,200.00

5,000.00
300.00
1,600.00
9,216.00
100.00
100.00
40.00
400.00
400.00
2,000.00
6,200.00

26,882.00

26,882.00

27,706.00

29,130.00

250.00
663.85
930.29
810.07

250.00
663.85
930.29
810.07

250.00
663.85
930.29
810.07

250.00
663.85
930.29
810.07

250.00
663.85
930.29
810.07

1,000.00
381.50
4,035.71

1,000.00
381.50
4,035.71

1,000.00
381.50
4,035.71

1,000.00
381.50
4,035.71

1,000.00
381.50
4,035.71

5,007.58
3,355.17
356.92
2,599.98
11,319.65

5,276.21
3,355.17
356.92
2,599.98
11,588.28

5,276.21
3,355.17
356.92
2,599.98
11,588.28

5,276.21
3,355.17
356.92
2,599.98
11,588.28

5,276.21
3,355.17
356.92
2,599.98
11,588.28

42,037.36

42,505.99

42,505.99

43,329.99

44,753.99

111,189.77

127,213.14

127,213.14

109,897.14

137,436.14

111,189.77

127,213.14

127,213.14

109,897.14

5,000.00
300.00
1,600.00
8,192.00
100.00
100.00
40.00
400.00
400.00
2,000.00
6,200.00

26,682.00

0.00

5000
300
2000
10240
100
100
40
400
400
2000
6200

137436.14

Month 12 ( 5 wkends)

BOADICEA HOLDINGS LTD

MANAGEMENT ACCOUNTS
P&L Account for
Month

Oct-13
INCOME

Main Bar Food - Lunch

Main Bar Drink - Lunch
Main Bar Food - Dinner
Main Bar Drink - Dinner
Back Bar Food - Dinner
Back Bar Drink - Dinner
Tobacco Sales
Cloakroom Sales
Misc Sales
Location Fees
Hire Fees
Door Sales
Rent
Retro/Listings

0.0%
0.0%
0.0%
73.9%
0.0%
14.3%
0.1%
1.0%
0.3%
1.0%
0.9%
3.1%
3.8%
1.6%

Interest
Total Sales
Food Sales
Drink Sales

DIRECT EXPENSES
Food
Drink
Tobacco
Combined

#DIV/0!
79.9%
-212.9%
81.9%

Sep-13

Aug-13
5 W/ends

Jul-13

Jun-13
4.5 w/ends

May-13
4.5 w/ends

67,715.74

78.1%

53,237.90

78.3%

75,971.86

77.0%

59,483.29

72.0%

79,200.20

59.1%

60,853.91

13,126.33
113.32
902.08
240.00
900.00
833.33
2,870.00
3,515.00
1,475.22
91,691.02

10.8%
0.1%
0.8%
0.3%
1.2%

7,365.54
53.33
544.84
204.99
826.67

13.1%
0.1%
0.4%
0.3%
0.0%

12,676.37
80.00
415.00
324.99

12.3%
0.2%
0.4%
0.1%
1.5%

9,520.62
161.66
287.51
81.65
1,136.67

15.8%
0.0%
0.9%
0.3%
0.2%

17,424.55
33.33
973.34
285.00
166.67

26.7%
0.0%
1.3%
4.6%
0.0%

27,442.33

4.3%
4.4%

2,915.83
3,010.00

4.6%
3.3%

4,444.15
3,170.00

3.4%
5.1%

2,620.84
3,975.00

4.1%
2.9%
3.8%

4.7%
3.6%

4,886.09
3,680.00

91,691.02

68,159.10

97,082.37
0.18
97,082.55

77,267.24
0.05
77,267.29

4,565.32
3,220.00
4,145.98
110,014.39
0.81
110,015.20

0.00
80,842.07

0.00
60,603.44

0.00
88,648.23

0.00
69,003.91

0.00
96,624.75

68,159.10

1,345.41
4,706.61

Apr-13
-0.2%
0.0%
0.0%
77.1%
0.0%
11.6%
0.0%
1.3%
0.8%
0.1%
5.4%
3.9%
0.0%

(169.17)
61,654.48
9,232.68
1,052.50
619.99
100.00
4,328.51
3,110.00

Mar-13
5 w/ends
0.0%
0.0%
0.5%
78.0%
0.0%
10.4%
0.0%
1.4%
0.9%
0.1%
0.6%
5.9%
2.2%
0.0%

677.08
103,009.79
13,723.53
1,795.00
1,208.00
166.67
833.33
7,729.71
2,928.00

Feb-13
4 w/ends
0.0%
0.0%
0.0%
73.9%
0.0%
11.9%
0.0%
1.5%
1.3%
0.6%
0.0%
7.7%
3.0%
0.0%

76,443.12
12,332.09
1,600.09
1,322.33
583.33
8,014.38
3,155.00

102,914.35
0.54
102,914.89

79,928.99
0.04
79,929.03

132,071.11

103,450.34

132,071.11

103,450.34

0.00
88,296.24

(169.17)
70,887.16

677.08
116,733.32

0.00
88,775.21

Year To Date
0.0%
0.0%
0.1%
73.9%
0.0%
14.2%
0.1%
1.0%
1.0%
0.4%
0.2%
4.9%
3.5%
0.7%

(169.17)
0.00
677.08
637,570.29
0.00
122,844.04
441.64
8,915.77
8,993.56
3,880.01
1,666.66
42,374.83
29,763.00
5,621.20
862,578.91
1.62
862,580.53
507.91
760,414.33

16,210.38
354.54
16,564.92

72.5%
183.0%
75.6%

16,642.16
(44.25)
16,597.91

78.0%
-71.2%
79.8%

19,498.15
136.94
19,635.09

75.5%
118.5%
78.1%

16,928.97
(29.86)
16,899.11

76.1%
-3.1%
79.0%

23,096.19
34.35
23,130.54

79.0%

18,574.89

77.7%

15,778.62

78.1%

200.00
25,517.60

76.3%

21,060.71

82.0%

18,574.89

80.3%

15,778.62

80.5%

25,717.60

79.6%

21,060.71

14,706.05
1,997.87

23.6%

16,052.11
2,083.67
3,194.03

15.2%

14,766.21
1,997.87

18.6%

14,377.79
2,056.12
4,273.00

11.1%

12,246.87
2,063.99
6,840.00

15.4%

15,803.90
1,997.87

15.8%

12,608.95
2,099.72
5,388.00

13.0%

17,219.74
2,114.06
5,900.97

15.0%

15,548.05
2,000.22

15.5%

77.2%
59.6%
79.8%

200.00
173,307.67
451.72
173,959.39

WAGES
Management
Bar
BAPS
Bonuses
Casual Wages

16.0%

4.5%

18.2%

16,703.92
33,268.84

31.3%

21,329.81
37,927.72

17.3%

16,764.08
36,399.17

26.8%

20,706.91
37,606.02

19.2%

21,150.86
44,281.40

17.3%

17,801.77
36,376.66

25.1%

20,096.67
35,875.29

19.1%

25,234.77
50,952.37

17.0%

17,548.27
38,608.98

20.6%

63.7%

58,422.18

44.4%

30,231.38

62.5%

60,683.38

51.3%

39,661.27

59.7%

65,733.80

64.7%

66,538.23

55.1%

44,053.74

61.4%

81,118.74

62.7%

64,841.36

59.3%

Total Direct Expenses

Gross Profit

6.7%

0.00
133,329.67
18,411.39
25,596.00
0.00
177,337.06
351,296.45
511,284.08

CONTROLLABLE EXPENSES
Misc Sundries
Bar Expenses
Drink Waste
Travel / Couriers
Refuse
Cleaning
Premises Costs
Repairs & Maintenance
Equipment Hire
Entertainment (DJ'S)
Security
Apartment Expenses
Staff Welfare & Training
Recruitment
Drink Promotion
Phone/print/post/Website
PR & Advertising
Consultancy Fees
Columbo Fees
Unders & Overs
Suspense Account

4%

5,949.27
(1,031.72)

6,303.27
225.63

5,742.66
226.31

4,581.03
171.69

25,815.36

29,740.58

28,842.28

32,406.98

27,410.29

37,270.66

28,984.70

37,322.49

35,061.16

0.00
10,257.51
1,468.38
566.00
3,781.77
4,750.80
3,453.63
58,883.39
1,914.83
57,207.33
45,260.50
579.99
4,708.52
150.00
7,725.88
2,759.87
24,485.42
290.00
52,375.05
2,235.63
0.00
282,854.50

250.00
663.85
930.29
810.07
342.94
506.05
0.00
381.50
3,884.70

250.00
663.85
912.73
763.38
430.75
474.48
6,543.00
696.50
10,734.69

341.24
663.85
912.73
765.41
473.93
469.03
3,693.00
381.50
7,700.69

225.00
663.85
952.02
934.32
397.40
753.79
440.00
381.50
4,747.88

225.00
534.25
1,307.07
745.11
410.96
485.71
0.00
381.50
4,089.60

238.73
534.25
1,430.00
799.92
413.92
533.58
0.00
381.50
4,331.90

225.00
534.25
1,406.45
1,274.32
543.16
508.85
6,673.22
381.50
11,546.75

225.00
534.25
1,453.55
1,315.50
394.65
576.58
0.00
381.50
4,881.03

208.40
534.25
1,430.00
1,402.30
482.48
555.06
1,574.80
372.72
6,560.01

2,188.37
5,326.65
10,734.84
8,810.33
3,890.19
4,863.13
18,924.02
3,739.72
58,477.25

5,007.58
3,355.17
356.92
2,599.98
11,319.65

5,007.58
3,355.17
356.92
2,599.98
11,319.65

5,007.58
3,355.17
356.92
2,599.98
11,319.65

5,007.58
3,355.17
356.92
2,599.98
11,319.65

5,007.58
3,355.17
356.92
2,599.98
11,319.65

5,007.58
3,355.17
356.92
2,599.98
11,319.65

5,007.58
3,355.17
356.92
2,599.98
11,319.65

5,007.58
3,266.33
356.92
2,599.98
11,230.81

5,276.21
3,266.33
356.92
2,599.98
11,499.44

45,336.85
30,018.85
3,212.28
23,399.82
101,967.80

1,344.21
175.62
45.00
608.00
420.18
558.48
3,492.36
0.00
3,924.60
4,627.00
315.60
29.74
0.00
828.62
143.01
2,825.38
0.00
5,799.99
677.57

9%

1,243.71
128.66
120.00
488.00
295.68
205.23
4,477.15
1,475.33
6,300.16
4,809.00
0.00
89.79
30.00
418.92
666.65
1,782.88
290.00
5,423.49
1,495.93

7%

536.23
155.66
62.00
0.00
165.75
424.82
3,361.75
160.00
7,159.00
6,058.00
0.00
174.58
30.00
690.65
122.67
3,326.20

8%

5,728.51
686.46

824.85
115.91
61.00
488.00
408.33
428.45
9,372.72
0.00
5,961.00
3,747.00
0.00
477.65
30.00
804.07
333.81
2,305.51

4%

7,226.15
(177.47)

1,448.22
177.06
0.00
567.20
467.27
222.96
5,450.48
0.00
4,870.00
4,825.75
69.99
23.56
0.00
922.27
109.08
2,674.54

6%

5,620.68
(38.77)

994.25
150.32
18.00
488.00
517.40
1,149.94
13,277.10
0.00
6,478.40
6,037.25
0.00
108.00
30.00
860.19
325.06
1,919.20

888.95
131.48
46.00
276.17
1,035.93
154.58
4,766.24
7%

5,250.00
4,762.75
3.33
1,147.92

7%

555.26

395.91
3,041.28

1,331.43
210.73
122.00
551.20
1,074.76
154.59
7,077.31
134.50
8,629.17
5,989.00
21.25
386.81
0.00
973.14
333.01
4,364.62

8%

1,645.66
222.94
92.00
315.20
365.50
154.58
7,608.28
145.00
8,635.00
4,404.75
169.82
2,270.47
30.00
1,672.76
330.67
2,245.81

7%

SEMI CONTROLLABLE EXPENSES

Water Rates
Insurance - Business
Light & Heat
Audit & Accountancy
Bank Charges
Credit Card Charges
Capital Purchases
Licenses (PPL, Liquor Etc)

FIXED EXPENSES
Rent
General rates
Insurance - S&N
Depreciation
Total Overheads
Net Profit Before Tax
GROSS Break Even Per Month
GROSS Break Even Per Week

41,019.71
19%

17,402.47
80,733.76
18,630.87

51,794.92
-32%

(21,563.54)
111,872.60
25,816.75

47,862.62
13%

12,892.76
93,302.67
21,531.38

48,474.51
-11%

(8,741.24)
102,263.82
23,599.34

42,819.54
21%

22,914.26
93,250.23
21,519.28

52,922.21
13%

13,472.02
99,753.01
23,019.93

51,851.10
-10%

(7,797.36)
103,685.73
23,927.48

53,434.33
21%

27,684.41
113,356.29
26,159.14

53,120.61
11%

11,720.75
102,562.68
23,668.31

443,299.55
8%

67,984.53
99,748.09
23,018.79