Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
Business Plan
n ___________
n ___________
Business Planning Model
Worksheet names and purpose
1. Cells
2. Input Guidance
The two inputs worksheets IP1 and IP2 are the only worksheets that need to be
populated. The individual worksheets allow for input of the following information:
C. Sales · Reduced
VAT rate
Price · Tourism
· Agricultural
· Zero
· Exempt
Input the selling price per unit of product /
Price
service EXCLUDING VAT in Euros
Select the percentage of sales (value)
Bad Debts expected to result in bad debts from the
drop-down box
Section Item Description
D. CoS as Select the VAT rate applying to the input
%age of VAT rate factor costs for each product / service
Revenue from the drop-down box
Input the percentage of the sales price
CoS %age (excluding VAT) represented by the direct
Cost of Sales
For each overhead cost item, enter:
· Department - name
· Item - description
E. Other
· Year 1 – annual spend in €s
· Year 2 - annual spend in €s
Sum Check
Rooms 100% 100.0%
Events 100% 100.0%
Err:502
12
12.00%
10.00%
A. Settings
XYZ Ltd Business name
January First month of financial year
2013 Year of first month of financial year
Events
# / week Take-up
Events Mon-Thu 2 80%
Fri - Sat 2 50%
Sun 1 45%
Pattern BESPOKE_events
Change in event rates in
second year 10%
G. Working Capital
H. Other items
Bank Interest
Overdraf %
Existing Term loan %
Leases #1 #2
Principal €
Term Years
Interest €
Commences Month Jan-13 Jan-13
I. Taxation
Taxation
Employers' PRSI %
Corporation tax %
Rate / room
excl VAT - € VAT
80 Tourism
75
70
CoS %age
65%
10%
60%
70%
VAT Pattern
Standard Quarterly_m1
Standard Quarterly_m1
Standard Quarterly_m3
Standard Quarterly_m1
Standard Quarterly_m2
Standard Quarterly_m1
Standard BESPOKE_events
Standard Standard_m1
Standard BESPOKE_events
Standard BESPOKE_rooms
Standard Quarterly_m2
Standard Standard_m1
Standard Quarterly_m2
Standard BESPOKE_rooms
Standard Standard_m1
Standard Standard_m1
Standard Standard_m1
Standard Standard_m1
Standard Standard_m1
Standard Standard_m1
Standard Standard_m1
Standard Standard_m1
Standard Half-Year_m1
Standard Standard_m1
Standard Quarterly_m1
Standard Quarterly_m1
Standard Standard_m1
Standard Standard_m1
Standard Standard_m1
Standard Annual_m1
Standard Annual_m1
Standard Standard_m1
Standard Standard_m1
Standard Standard_m1
Standard Annual_m2
Standard Standard_m1
Standard Standard_m1
Standard Standard_m1
Standard Standard_m1
Standard Standard_m1
Standard Standard_m1
Standard Standard_m1
Standard Standard_m1
Standard Standard_m1
Standard Standard_m1
Standard Standard_m1
Standard Standard_m1
Standard Standard_m1
Standard BESPOKE_events
Standard BESPOKE_events
Standard BESPOKE_events
Standard BESPOKE_events
Standard BESPOKE_events
Standard_m1
Overheads
25%
75%
OK
Rate
4.00%
10.00%
20.00%
20.00%
10.00%
8.00%
Bank
100,000
2.00
0
Jan-13
Mar-13
#3
Jan-13
2013 2014
15.00% 15.00%
12.50% 12.50%
23.00% 23.00%
13.50% 13.50%
9.00% 13.50%
4.80% 4.80%
0.00% 0.00%
0.00% 0.00%
XYZ Ltd
J. Assets - inputs over individual months
Opening
Balances Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
FA Land & Buildings Additions 7,500,000
FA Land & Buildings Depreciation 1,500,000
FA Fixtures & Fittings Additions 1,500,000 475,000
FA Fixtures & Fittings Depreciation 450,000
FA Office Equipment Additions 200,000
FA Office Equipment Depreciation 100,000
FA Motor Vehicles Additions 25,000 40,000
FA Motor Vehicles New leases
FA Motor Vehicles Depreciation 10,000
Cap Capital a/c Additions
WC Trade Debtors Balance 30,000 7,500 3,000 1,500 0
WC Stock Balance
WC Trade Creditors Balance 45,000 33,750 0 0 0
Other Creditors -
WC Overheads Balance 0 0 0 0
Payroll Control
WC Account Balance
PAYE / PRSI Control
WC Account Balance
WC Corporation Tax Balance
WC VAT Balance
WC Cash Balance -20,000
475,000
Sales Value Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Rooms 40,797 40,797 67,995 122,391 135,990 135,990 176,788 176,788 135,990 122,391 40,797 163,188
Events 2,588 2,588 7,764 7,764 15,528 15,528 15,528 15,528 15,528 15,528 2,588 12,940
Bar 10,000 10,000 30,000 30,000 60,000 60,000 60,000 60,000 60,000 60,000 10,000 50,000
Restaurant 15,000 15,000 45,000 45,000 90,000 90,000 90,000 90,000 90,000 90,000 15,000 75,000
Sales 68,385 68,385 150,759 205,156 301,519 301,519 342,316 342,316 301,519 287,920 68,385 301,129
Cost of Sales
Rooms 4,080 4,080 6,800 12,239 13,599 13,599 17,679 17,679 13,599 12,239 4,080 16,319
Events 1,812 1,812 5,435 5,435 10,870 10,870 10,870 10,870 10,870 10,870 1,812 9,058
Bar 6,500 6,500 19,500 19,500 39,000 39,000 39,000 39,000 39,000 39,000 6,500 32,500
Restaurant 9,000 9,000 27,000 27,000 54,000 54,000 54,000 54,000 54,000 54,000 9,000 45,000
CoS 21,391 21,391 58,734 64,174 117,469 117,469 121,549 121,549 117,469 116,109 21,391 102,877
Sales Value Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Rooms 44,877 44,877 74,795 134,630 149,589 149,589 194,466 194,466 149,589 134,630 44,877 179,507
Events 2,847 2,847 8,541 8,541 17,081 17,081 17,081 17,081 17,081 17,081 2,847 14,234
Bar 11,000 11,000 33,000 33,000 66,000 66,000 66,000 66,000 66,000 66,000 11,000 55,000
Restaurant 15,000 15,000 45,000 45,000 90,000 90,000 90,000 90,000 90,000 90,000 15,000 75,000
Sales 73,724 73,724 161,335 221,171 322,671 322,671 367,547 367,547 322,671 307,712 73,724 323,742
Cost of Sales
Rooms 4,488 4,488 7,479 13,463 14,959 14,959 19,447 19,447 14,959 13,463 4,488 17,951
Events 1,993 1,993 5,978 5,978 11,957 11,957 11,957 11,957 11,957 11,957 1,993 9,964
Bar 7,150 7,150 21,450 21,450 42,900 42,900 42,900 42,900 42,900 42,900 7,150 35,750
Restaurant 9,000 9,000 27,000 27,000 54,000 54,000 54,000 54,000 54,000 54,000 9,000 45,000
CoS 22,630 22,630 61,908 67,891 123,816 123,816 128,303 128,303 123,816 122,320 22,630 108,665
XYZ Ltd
Overheads Analysis for the year ending Err:502
Function Item Group Err:502 Err:502 Err:502
Marketing Wages & Salaries Payroll Control Account 1,667 1,667 1,667
Marketing PAYE / PRSI PAYE / PRSI Control Account Err:502 Err:502 Err:502
Marketing Advertising Other Creditors - Overheads 1,250 0 0
Marketing Fees / Commissions Other Creditors - Overheads 1,250 0 0
Marketing Merchandising Other Creditors - Overheads 0 0 1,250
Marketing Sales Other Creditors - Overheads 1,250 0 0
Marketing Marketing & Promotion Other Creditors - Overheads 0 1,250 0
Administration Wages & Salaries Payroll Control Account 12,083 12,083 12,083
Administration PAYE / PRSI PAYE / PRSI Control Account Err:502 Err:502 Err:502
Administration Bank charges Other Creditors - Overheads 250 0 0
Administration Bad Debts Other Creditors - Overheads 149 149 447
Administration Cleaning Other Creditors - Overheads 4,167 4,167 4,167
Administration Contract services Other Creditors - Overheads 400 400 1,200
Administration Credit card costs Other Creditors - Overheads 1,080 1,080 1,800
Administration Dues and subscriptions Other Creditors - Overheads 0 250 0
Administration Information systems Other Creditors - Overheads 833 833 833
Administration Legal fees Other Creditors - Overheads 0 1,250 0
Administration Loss and damage Other Creditors - Overheads 75 75 125
Administration Operating supplies & equip. Other Creditors - Overheads 417 417 417
Administration Postage Other Creditors - Overheads 42 42 42
Administration Printing and stationery Other Creditors - Overheads 208 208 208
Administration Professional fees Other Creditors - Overheads 625 625 625
Administration Security Other Creditors - Overheads 833 833 833
Administration Telecommunications Other Creditors - Overheads 417 417 417
Administration Training and development Other Creditors - Overheads 833 833 833
Administration Travel Other Creditors - Overheads 417 417 417
Administration Uniforms Other Creditors - Overheads 5,000 0 0
Administration Other Other Creditors - Overheads 83 83 83
Utilities Electricity Other Creditors - Overheads 12,500 0 0
Utilities Gas Other Creditors - Overheads 12,500 0 0
Utilities Oil Other Creditors - Overheads 0 0 0
Utilities Water Other Creditors - Overheads 417 417 417
Property-related Rents Other Creditors - Overheads 0 0 0
Property-related Rates Other Creditors - Overheads 7,500 0 0
Property-related Building Insurance Other Creditors - Overheads 11,500 0 0
Operations Wages & Salaries Payroll Control Account 10,417 10,417 10,417
Operations PAYE / PRSI PAYE / PRSI Control Account Err:502 Err:502 Err:502
Operations Building supplies Other Creditors - Overheads 200 200 200
Operations Electrical & mech. equip. Other Creditors - Overheads 625 625 625
Operations Engineering supplies Other Creditors - Overheads 542 542 542
Operations Furniture Other Creditors - Overheads 0 2,500 0
Operations Grounds and landscaping Other Creditors - Overheads 1,458 1,458 1,458
Operations Heating, vent & a/c equip Other Creditors - Overheads 2,083 2,083 2,083
Operations Kitchen equipment Other Creditors - Overheads 417 417 417
Operations Laundry equipment Other Creditors - Overheads 417 417 417
Operations Life/safety Other Creditors - Overheads 625 625 625
Operations Operating supplies Other Creditors - Overheads 833 833 833
Operations Painting and decorating Other Creditors - Overheads 208 208 208
Operations Removal of waste matter Other Creditors - Overheads 417 417 417
Operations Spa / Wellness Other Creditors - Overheads 542 542 542
Operations Swimming pool Other Creditors - Overheads 4,167 4,167 4,167
Operations Training Other Creditors - Overheads 1,042 1,042 1,042
Operations Vehicle maintenance Other Creditors - Overheads 250 250 250
Rooms / Rest. / E Wages & Salaries Payroll Control Account 22,500 22,500 22,500
Rooms / Rest. / E PAYE / PRSI PAYE / PRSI Control Account Err:502 Err:502 Err:502
Rooms / Rest. / E Cable/satellite television Other Creditors - Overheads 1,667 1,667 1,667
Rooms / Rest. / E China, Glassware, cutlery Other Creditors - Overheads 400 400 1,200
Rooms / Rest. / E Laundry and dry cleaning Other Creditors - Overheads 200 200 600
Rooms / Rest. / E Licenses Other Creditors - Overheads 20 20 60
Rooms / Rest. / E Linen Other Creditors - Overheads 100 100 300
Rooms / Rest. / E Music and entertainment Other Creditors - Overheads 350 350 1,050
Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
1,667 1,667 1,667 1,667 1,667 1,667 1,667 1,667 1,667
Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
1,250 0 0 1,250 0 0 1,250 0 0
1,250 0 0 1,250 0 0 1,250 0 0
0 0 1,250 0 0 1,250 0 0 1,250
1,250 0 0 1,250 0 0 1,250 0 0
0 1,250 0 0 1,250 0 0 1,250 0
12,083 12,083 12,083 12,083 12,083 12,083 12,083 12,083 12,083
Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
250 0 0 250 0 0 250 0 0
447 894 894 894 894 894 894 149 745
4,167 4,167 4,167 4,167 4,167 4,167 4,167 4,167 4,167
1,200 2,400 2,400 2,400 2,400 2,400 2,400 400 2,000
3,240 3,600 3,600 4,680 4,680 3,600 3,240 1,080 4,320
0 250 0 0 250 0 0 250 0
833 833 833 833 833 833 833 833 833
0 1,250 0 0 1,250 0 0 1,250 0
225 250 250 325 325 250 225 75 300
417 417 417 417 417 417 417 417 417
42 42 42 42 42 42 42 42 42
208 208 208 208 208 208 208 208 208
625 625 625 625 625 625 625 625 625
833 833 833 833 833 833 833 833 833
417 417 417 417 417 417 417 417 417
833 833 833 833 833 833 833 833 833
417 417 417 417 417 417 417 417 417
0 0 0 5,000 0 0 0 0 0
83 83 83 83 83 83 83 83 83
12,500 0 0 12,500 0 0 12,500 0 0
12,500 0 0 12,500 0 0 12,500 0 0
0 0 0 0 0 0 0 0 0
417 417 417 417 417 417 417 417 417
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
10,417 10,417 10,417 10,417 10,417 10,417 10,417 10,417 10,417
Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
200 200 200 200 200 200 200 200 200
625 625 625 625 625 625 625 625 625
542 542 542 542 542 542 542 542 542
0 0 0 0 0 0 0 0 0
1,458 1,458 1,458 1,458 1,458 1,458 1,458 1,458 1,458
2,083 2,083 2,083 2,083 2,083 2,083 2,083 2,083 2,083
417 417 417 417 417 417 417 417 417
417 417 417 417 417 417 417 417 417
625 625 625 625 625 625 625 625 625
833 833 833 833 833 833 833 833 833
208 208 208 208 208 208 208 208 208
417 417 417 417 417 417 417 417 417
542 542 542 542 542 542 542 542 542
4,167 4,167 4,167 4,167 4,167 4,167 4,167 4,167 4,167
1,042 1,042 1,042 1,042 1,042 1,042 1,042 1,042 1,042
250 250 250 250 250 250 250 250 250
22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500
Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
1,667 1,667 1,667 1,667 1,667 1,667 1,667 1,667 1,667
1,200 2,400 2,400 2,400 2,400 2,400 2,400 400 2,000
600 1,200 1,200 1,200 1,200 1,200 1,200 200 1,000
60 120 120 120 120 120 120 20 100
300 600 600 600 600 600 600 100 500
1,050 2,100 2,100 2,100 2,100 2,100 2,100 350 1,750
XYZ Ltd
Overheads Analysis for the year ending Err:502
Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500
Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
1,250 0 0 1,250 0 0 1,250 0 0
1,250 0 0 1,250 0 0 1,250 0 0
0 0 1,250 0 0 1,250 0 0 1,250
1,250 0 0 1,250 0 0 1,250 0 0
0 1,250 0 0 1,250 0 0 1,250 0
12,500 12,500 12,500 12,500 12,500 12,500 12,500 12,500 12,500
Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
250 0 0 250 0 0 250 0 0
164 164 491 491 983 983 983 983 983
4,583 4,583 4,583 4,583 4,583 4,583 4,583 4,583 4,583
400 400 1,200 1,200 2,400 2,400 2,400 2,400 2,400
1,200 1,200 2,000 3,600 4,000 4,000 5,200 5,200 4,000
0 375 0 0 375 0 0 375 0
833 833 833 833 833 833 833 833 833
0 1,250 0 0 1,250 0 0 1,250 0
150 150 250 450 500 500 650 650 500
417 417 417 417 417 417 417 417 417
42 42 42 42 42 42 42 42 42
208 208 208 208 208 208 208 208 208
625 625 625 625 625 625 625 625 625
833 833 833 833 833 833 833 833 833
417 417 417 417 417 417 417 417 417
833 833 833 833 833 833 833 833 833
417 417 417 417 417 417 417 417 417
5,000 0 0 0 0 0 5,000 0 0
83 83 83 83 83 83 83 83 83
15,000 0 0 15,000 0 0 15,000 0 0
18,750 0 0 18,750 0 0 18,750 0 0
0 0 0 0 0 0 0 0 0
417 417 417 417 417 417 417 417 417
0 0 0 0 0 0 0 0 0
7,500 0 0 0 0 0 0 0 0
25,000 0 0 0 0 0 0 0 0
10,833 10,833 10,833 10,833 10,833 10,833 10,833 10,833 10,833
Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
200 200 200 200 200 200 200 200 200
625 625 625 625 625 625 625 625 625
542 542 542 542 542 542 542 542 542
0 2,500 0 0 0 0 0 0 0
4,167 4,167 4,167 4,167 4,167 4,167 4,167 4,167 4,167
4,167 4,167 4,167 4,167 4,167 4,167 4,167 4,167 4,167
417 417 417 417 417 417 417 417 417
417 417 417 417 417 417 417 417 417
625 625 625 625 625 625 625 625 625
833 833 833 833 833 833 833 833 833
208 208 208 208 208 208 208 208 208
417 417 417 417 417 417 417 417 417
542 542 542 542 542 542 542 542 542
4,167 4,167 4,167 4,167 4,167 4,167 4,167 4,167 4,167
1,042 1,042 1,042 1,042 1,042 1,042 1,042 1,042 1,042
250 250 250 250 250 250 250 250 250
22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500
Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
1,667 1,667 1,667 1,667 1,667 1,667 1,667 1,667 1,667
400 400 1,200 1,200 2,400 2,400 2,400 2,400 2,400
200 200 600 600 1,200 1,200 1,200 1,200 1,200
20 20 60 60 120 120 120 120 120
100 100 300 300 600 600 600 600 600
350 350 1,050 1,050 2,100 2,100 2,100 2,100 2,100
Err:502 Err:502 Err:502
2,500 2,500 2,500
Err:502 Err:502 Err:502
1,250 0 0
1,250 0 0
0 0 1,250
1,250 0 0
0 1,250 0
12,500 12,500 12,500
Err:502 Err:502 Err:502
250 0 0
983 164 819
4,583 4,583 4,583
2,400 400 2,000
3,600 1,200 4,800
0 375 0
833 833 833
0 1,250 0
450 150 600
417 417 417
42 42 42
208 208 208
625 625 625
833 833 833
417 417 417
833 833 833
417 417 417
0 0 0
83 83 83
15,000 0 0
18,750 0 0
0 0 0
417 417 417
0 0 0
0 0 0
0 0 0
10,833 10,833 10,833
Err:502 Err:502 Err:502
200 200 200
625 625 625
542 542 542
0 0 0
4,167 4,167 4,167
4,167 4,167 4,167
417 417 417
417 417 417
625 625 625
833 833 833
208 208 208
417 417 417
542 542 542
4,167 4,167 4,167
1,042 1,042 1,042
250 250 250
22,500 22,500 22,500
Err:502 Err:502 Err:502
1,667 1,667 1,667
2,400 400 2,000
1,200 200 1,000
120 20 100
600 100 500
2,100 350 1,750
XYZ Ltd
Profit & Loss Account for the year ending: Err:502
Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Sales 68,385 68,385 150,759 205,156 301,519 301,519
Cost of Sales (21,391) (21,391) (58,734) (64,174) (117,469) (117,469)
Gross Profit 46,994 46,994 92,025 140,981 184,050 184,050
Overheads
Administration 29,725 25,975 26,343 28,133 31,414 29,914
Marketing 5,667 3,167 3,167 5,667 3,167 3,167
Operations 25,804 28,304 25,804 25,804 25,804 25,804
Property-related 19,000 0 0 0 0 0
Rooms / Rest. / Events 28,612 28,612 30,752 30,752 33,962 33,962
Utilities 25,417 417 417 25,417 417 417
Total Overheads 134,224 86,474 86,482 115,772 94,764 93,264
Lease interest 0 0 0 0 0 0
Loan interest Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Bank interest 167 Err:502 Err:502 Err:502 Err:502 Err:502
Total interest Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
P&L Page 31
Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
342,316 342,316 301,519 287,920 68,385 301,129
(121,549) (121,549) (117,469) (116,109) (21,391) (102,877)
220,767 220,767 184,050 171,811 46,994 198,252
0 0 0 0 0 0
Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
P&L Page 32
XYZ Ltd
Profit & Loss Account for the year ending: Err:502
P&L Page 33
P&L Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Sales 73,724 73,724 161,335 221,171 322,671 322,671
Cost of Sales (22,630) (22,630) (61,908) (67,891) (123,816) (123,816)
Gross Profit 51,093 51,093 99,427 153,280 198,855 198,855
Overheads
Administration 30,830 27,205 27,608 29,658 33,175 31,550
Marketing 6,625 4,125 4,125 6,625 4,125 4,125
Operations 31,075 33,575 31,075 31,075 31,075 31,075
Property-related 32,500 0 0 0 0 0
Rooms / Rest. / Events 28,612 28,612 30,752 30,752 33,962 33,962
Utilities 34,167 417 417 34,167 417 417
Total Overheads 163,809 93,934 93,976 132,276 102,753 101,128
Lease interest 0 0 0 0 0 0
Loan interest Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Bank interest Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Total interest Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
P&L Page 34
Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
367,547 367,547 322,671 307,712 73,724 323,742
(128,303) (128,303) (123,816) (122,320) (22,630) (108,665)
239,244 239,244 198,855 185,392 51,093 215,077
0 0 0 0 0 0
Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
P&L Page 35
XYZ Ltd
Balance Sheet for the year ending: Err:502
Opening Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Fixed Assets
Tangible Assets 7,165,000 7,123,750 7,082,611 7,512,621 7,467,735 7,422,950 7,378,261 7,333,666 7,328,495 7,283,412 7,238,414
Current Assets
Stock 0 0 0 0 0 0 0 0 0 0 0
Trade Debtors 30,000 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
VAT 0 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Cash at hand and in Bank 0 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
30,000 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Current Liabilities
Trade Creditors 45,000 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Other creditors 0 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
PAYE / PRSI 0 7,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000
Overdraf 20,000 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Corporation Tax 0 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
VAT 0 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Bank Loan 0 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Loan Obligations 0 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Finance Lease Obligations 0 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
65,000 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Net Current Assets / (Liabilities) (35,000) Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
BS Page 36
Err:502 Err:502
7,193,497 7,148,660
0 0
Err:502 Err:502
Err:502 Err:502
Err:502 Err:502
Err:502 Err:502
Err:502 Err:502
Err:502 Err:502
7,000 7,000
Err:502 Err:502
Err:502 Err:502
Err:502 Err:502
Err:502 Err:502
Err:502 Err:502
Err:502 Err:502
Err:502 Err:502
Err:502 Err:502
Err:502 Err:502
Err:502 Err:502
Err:502 Err:502
Err:502 Err:502
BS Page 37
Net Assets / (Liabilities) 7,130,000 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Check 0 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
XYZ Ltd
Balance Sheet for the year ending: Err:502
BS Page 38
Err:502 Err:502
0 0
Err:502 Err:502
(34,375) (37,500)
7,130,000 7,130,000
Err:502 Err:502
Err:502 Err:502
BS Page 39
Opening Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Fixed Assets
Tangible Assets 7,148,660 7,103,899 7,059,212 7,014,597 6,970,050 7,396,613 7,348,239 7,299,929 7,251,678 7,203,486 7,155,351
Current Assets
Stock 0 0 0 0 0 0 0 0 0 0 0
Trade Debtors Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
VAT Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Cash at hand and in Bank Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Current Liabilities
Trade Creditors Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Other creditors Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
PAYE / PRSI 7,000 7,250 7,250 7,250 7,250 7,250 7,250 7,250 7,250 7,250 7,250
Overdraf Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Corporation Tax Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
VAT Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Bank Loan Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Loan Obligations Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Finance Lease Obligations Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Net Current Assets / (Liabilities) Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Net Assets / (Liabilities) Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
BS Page 40
Err:502 Err:502
7,107,269 7,059,241
0 0
Err:502 Err:502
Err:502 Err:502
Err:502 Err:502
Err:502 Err:502
Err:502 Err:502
Err:502 Err:502
7,250 7,250
Err:502 Err:502
Err:502 Err:502
Err:502 Err:502
Err:502 Err:502
Err:502 Err:502
Err:502 Err:502
Err:502 Err:502
Err:502 Err:502
Err:502 Err:502
Err:502 Err:502
Err:502 Err:502
Err:502 Err:502
Err:502 Err:502
BS Page 41
Capital and reserves
Capital a/c (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (37,500) (37,500)
Profit and loss account 0 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Drawings 0 (6,250) (12,500) (18,750) (25,000) (31,250) (37,500) (43,750) (50,000) (56,250) (62,500)
Reserves Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Shareholders Funds Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Check Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
BS Page 42
(37,500) (37,500)
Err:502 Err:502
(68,750) (75,000)
Err:502 Err:502
Err:502 Err:502
Err:502 Err:502
BS Page 43
XYZ Ltd
Cashflow for the year ending: Err:502
Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Inflows
Sales Receipts Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
VAT Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Bank Debt Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Loans Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Lease Receipts Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Equity 0 0 0 0 0 0 0 0 0 0 0
Total Inflows Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Outflows
Net Cash Inflow / (Outflow) Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Cash Page 44
Err:502
Err:502
Err:502
Err:502
Err:502
Err:502
0
Err:502
0
Err:502
Err:502
46,667
7,000
3,125
Err:502
Err:502
Err:502
Err:502
Err:502
Err:502
Err:502
Err:502
Cash Page 45
Cash Reconciliation
Opening Balance (20,000) Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Net Cash Inflow / (Outflow) Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Overdraf Interest (167) Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Closing Balance Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
XYZ Ltd
Cashflow for the year ending: Err:502
Cash Page 46
Err:502
Err:502
Err:502
Err:502
Cash Page 47
Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Inflows
Sales Receipts Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
VAT Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Bank Debt Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Loans Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Lease Receipts Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Equity 0 0 0 0 0 0 0 0 0 0 0
Total Inflows Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Outflows
Net Cash Inflow / (Outflow) Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Cash Reconciliation
Cash Page 48
Err:502
Err:502
Err:502
Err:502
Err:502
Err:502
0
Err:502
0
Err:502
Err:502
48,333
7,250
6,250
Err:502
Err:502
Err:502
Err:502
Err:502
Err:502
Err:502
Err:502
Cash Page 49
Opening Balance Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Net Cash Inflow / (Outflow) Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Overdraf Interest Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Closing Balance Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Cash Page 50
Err:502
Err:502
Err:502
Err:502
Cash Page 51
XYZ Ltd Profit & Loss Err:502 Err:502 Cashflow Err:502 Err:502
€'000 €'000 €'000 €'000
Sales 2,739.3 2,938.2 Opening balance -20.0 Err:502
Cost of Sales -1,001.6 -1,056.7
Gross Profit 1,737.7 1,881.5 Inflows Err:502 Err:502
Overheads -1,224.3 -1,366.1
Current Assets Err:502 Err:502 Working Capital: Sales Revenue 0.0% 0.0%
Current Liabilities Err:502 Err:502 Debtors : Creditors Ratio 0.00 0.00
€0
€0
Cashflow - '000
€0
€0
€0
€0
Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 E
Date Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
In Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Out Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Period Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Date Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
In Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Out Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Cum Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
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