Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
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:
F. Staff-
Costs
related costs
· Name - identifier
· Year 1 – earnings (excluding
F. Staff- employers' PRSI etc)
Costs
related costs · Year 2 - earnings (excluding
employers' PRSI etc)
· Mobile Ph – cellphone costs per
individual (applies both years)
· T&S – travel costs per individual
(applies both years)
For all creditor categories, enter the
percentage split of cashflow payment /
G. Working
Debtors, CoS, Overheads expenditure flows.
Capital A checkbox indicates whether the inputs
per column sum to 100%
For each of the assets, enter the expected
asset life and select the basis of
H. Other depreciation from the drop-down box (viz:
Depreciation
Items Straight Line or Reducing Balance). The
percentage rate of depreciation is
calculated with reference to the asset life
Enter the percentage rates related to
Bank Interest
Overdrafts and Term Loans
The model accommodates two loans and a
financing bank loan – for each, enter:
· Principal - €s
· Term - years
· Rate - percentage
Loans · Residual – zero or other
· Drawdown – date of loan drawdown
· Repayment – date of first payment
of principal (if later than drawdown for
a financing loan)
Section Item Description
The model accommodates up to three
leases – for each, enter:
· Principal - €s
Leases · Term - years
· Interest – €s
· Commences – date of first payment
I. Taxation PAYE / PRSI Enter the applicable payroll taxation rate
Corporation tax Enter the applicable Corporation Tax rate
If the drop-down is set to “On”, all VAT
VAT switch consequences will be calculated. If set to
“Off”, VAT is ignored in the model
VAT Input the VAT rates applicable by category
For Land & Buildings, Fixtures & Fittings,
Office Equipment and Motor Vehicles:
· Input the opening asset values @
J. Assets -
cost
inputs over · Input accumulated depreciation to
Fixed Assets
individual date
months
J. Assets -
inputs over
Fixed Assets
individual
· In the case of any additions to fixed
months
assets in the two years modelled, enter
the book value of the asset added in the
month
Enter added
opening box
balances – note that
opening debtors and creditors will have
Working capital their expiry automatically calculated with
reference to the debtor and creditor
profiles at G
Input for details of existing loans, forming
part of the funding at the beginning of the
plan. Details to input are:
· Principal –original amount
advanced €s
· Term – the original term of the loan
Loans
in years
· Rate – the interest rate pertaining
· Balance – the principal remaining
on the loan as of the date of
commencing the business plan (any
additional interest accrued should be
added to the principal
Month Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov
Mth # 1 2 3 4 5 6 7 8 9 10 11
Rooms 3.00% 3.00% 5.00% 9.00% 10.00% 10.00% 13.00% 13.00% 10.00% 9.00% 3.00%
Events 2.00% 2.00% 6.00% 6.00% 12.00% 12.00% 12.00% 12.00% 12.00% 12.00% 2.00%
Sum Check
Rooms 100% 100.0%
Events 100% 100.0%
Dec
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%
F. Staff-related costs
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 Jan-13 Feb-13 Mar-13 Apr-13 May-13 Jun-13 Jul-13 Aug-13 Sep-13 Oct-13 Nov-13
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 Jan-13 Feb-13 Mar-13 Apr-13 May-13 Jun-13 Jul-13 Aug-13 Sep-13 Oct-13 Nov-13 Dec-13
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 Jan-14 Feb-14 Mar-14 Apr-14 May-14 Jun-14 Jul-14 Aug-14 Sep-14 Oct-14 Nov-14 Dec-14
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 31-Dec-13
Function Item Group Jan-13 Feb-13 Mar-13
Marketing Wages & Salaries Payroll Control Account 1,667 1,667 1,667
Marketing PAYE / PRSI PAYE / PRSI Control Account 250 250 250
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 1,813 1,813 1,813
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 1,563 1,563 1,563
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 3,375 3,375 3,375
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
Apr-13 May-13 Jun-13 Jul-13 Aug-13 Sep-13 Oct-13 Nov-13 Dec-13
1,667 1,667 1,667 1,667 1,667 1,667 1,667 1,667 1,667
250 250 250 250 250 250 250 250 250
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
1,813 1,813 1,813 1,813 1,813 1,813 1,813 1,813 1,813
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
1,563 1,563 1,563 1,563 1,563 1,563 1,563 1,563 1,563
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
3,375 3,375 3,375 3,375 3,375 3,375 3,375 3,375 3,375
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 31-Dec-14
Jan-14 Feb-14 Mar-14 Apr-14 May-14 Jun-14 Jul-14 Aug-14 Sep-14
2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500
375 375 375 375 375 375 375 375 375
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
1,875 1,875 1,875 1,875 1,875 1,875 1,875 1,875 1,875
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
1,625 1,625 1,625 1,625 1,625 1,625 1,625 1,625 1,625
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
3,375 3,375 3,375 3,375 3,375 3,375 3,375 3,375 3,375
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
Oct-14 Nov-14 Dec-14
2,500 2,500 2,500
375 375 375
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
1,875 1,875 1,875
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
1,625 1,625 1,625
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
3,375 3,375 3,375
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: 31-Dec-13
Jan-13 Feb-13 Mar-13 Apr-13 May-13 Jun-13
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 667 2,229 2,169 2,080 1,991 1,901
Bank interest 167 0 0 2,379 2,314 1,746
Total interest 833 2,229 2,169 4,459 4,305 3,648
Taxation 0 0 0 0 0 0
PAT (129,313) (82,848) (41,615) (24,135) 40,195 42,450
XYZ Ltd
Profit & Loss Account for the year ending: 31-Dec-14
P&L Page 31
Jul-13 Aug-13 Sep-13 Oct-13 Nov-13 Dec-13
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
1,812 1,721 1,631 1,540 1,448 1,356
1,279 568 271 0 0 80
3,090 2,289 1,901 1,540 1,448 1,437
0 0 0 0 0 0
45,914 77,389 43,802 4,644 (83,345) 59,563
P&L Page 32
P&L Jan-14 Feb-14 Mar-14 Apr-14 May-14 Jun-14
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 1,264 1,172 2,641 2,487 2,332 2,177
Bank interest 0 0 912 0 0 2,158
Total interest 1,264 1,172 3,553 2,487 2,332 4,335
Taxation 0 0 0 0 0 0
PAT (158,741) (88,699) (42,717) (26,030) 45,332 45,019
P&L Page 33
Jul-14 Aug-14 Sep-14 Oct-14 Nov-14 Dec-14
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
2,020 1,863 1,705 1,546 1,387 1,226
1,674 1,104 471 9 0 789
3,695 2,967 2,177 1,556 1,387 2,015
0 0 0 0 0 0
43,261 83,924 47,358 (1,477) (89,809) 64,639
P&L Page 34
XYZ Ltd
Balance Sheet for the year ending: 31-Dec-13
Opening Jan-13 Feb-13 Mar-13 Apr-13 May-13 Jun-13 Jul-13 Aug-13 Sep-13 Oct-13
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 26,576 29,706 55,349 78,003 116,179 130,176 146,809 151,256 142,362 134,209
VAT 0 15,531 20,080 2,201 7,494 0 0 3,479 0 0 4,034
Cash at hand and in Bank 0 66,502 176,502 0 0 0 0 0 0 43,034 101,726
30,000 108,609 226,288 57,550 85,498 116,179 130,176 150,288 151,256 185,397 239,969
Current Liabilities
Trade Creditors 45,000 53,484 19,734 54,183 59,201 108,365 108,365 112,129 112,129 108,365 107,111
Other creditors 0 74,314 30,265 30,272 57,292 37,912 36,528 67,806 38,977 36,528 61,772
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 0 0 285,471 277,730 209,567 153,447 68,122 32,477 0 0
Corporation Tax 0 0 0 0 0 0 0 0 0 0 0
VAT 0 0 0 0 0 1,241 2,826 0 229 1,586 0
Bank Loan 0 45,833 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000
Loan Obligations 0 0 121,081 121,838 122,600 123,366 124,137 124,913 125,693 126,479 127,269
Finance Lease Obligations 0 0 0 0 0 0 0 0 0 0 0
65,000 180,631 228,080 548,763 573,822 537,450 482,303 429,969 366,505 329,958 353,152
Net Current Assets / (Liabilities) (35,000) (72,022) (1,791) (491,213) (488,324) (421,272) (352,128) (279,681) (215,250) (144,561) (113,183)
Net Assets / (Liabilities) 7,130,000 6,997,562 6,911,588 6,866,848 6,839,588 6,876,658 6,915,983 6,958,772 7,033,036 7,073,713 7,075,232
BS Page 35
Nov-13 Dec-13
7,193,497 7,148,660
0 0
68,478 108,111
3,974 634
0 123,822
72,451 232,568
19,734 94,904
27,958 35,745
7,000 7,000
9,639 0
0 0
0 0
50,000 50,000
128,065 128,865
0 0
242,396 316,514
(169,945) (83,947)
12,500 8,333
22,291 11,180
0 0
34,791 19,513
6,988,762 7,045,200
BS Page 36
Capital a/c 0 0 0 0 0 0 0 0 0 0 0
Profit and loss account 0 (129,313) (212,162) (253,777) (277,912) (237,717) (195,267) (149,353) (71,964) (28,162) (23,518)
Drawings 0 (3,125) (6,250) (9,375) (12,500) (15,625) (18,750) (21,875) (25,000) (28,125) (31,250)
Reserves 7,130,000 7,130,000 7,130,000 7,130,000 7,130,000 7,130,000 7,130,000 7,130,000 7,130,000 7,130,000 7,130,000
Shareholders Funds 7,130,000 6,997,562 6,911,588 6,866,848 6,839,588 6,876,658 6,915,983 6,958,772 7,033,036 7,073,713 7,075,232
Check 0 0 0 0 0 0 0 0 0 0 0
XYZ Ltd
Balance Sheet for the year ending: 31-Dec-14
BS Page 37
0 0
(106,863) (47,300)
(34,375) (37,500)
7,130,000 7,130,000
6,988,762 7,045,200
0 0
BS Page 38
Opening Jan-14 Feb-14 Mar-14 Apr-14 May-14 Jun-14 Jul-14 Aug-14 Sep-14 Oct-14
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 108,111 58,767 46,599 59,514 86,700 128,382 143,692 162,383 167,477 157,290 147,952
VAT 634 18,829 21,586 0 0 0 0 0 0 0 0
Cash at hand and in Bank 123,822 10,516 0 159,490 161,487 0 0 0 0 0 57,804
232,568 88,112 68,185 219,004 248,187 128,382 143,692 162,383 167,477 157,290 205,756
Current Liabilities
Trade Creditors 94,904 20,877 20,877 57,110 62,630 114,220 114,220 118,360 118,360 114,220 112,840
Other creditors 35,745 99,838 35,378 35,418 70,749 43,514 42,015 81,544 44,759 42,015 75,271
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 0 0 109,401 0 0 259,013 200,921 132,446 56,555 1,093 0
Corporation Tax 0 0 0 0 0 0 0 0 0 0 0
VAT 0 0 0 2,657 3,207 12,127 24,627 7,671 24,513 12,500 15,034
Bank Loan 50,000 50,000 50,000 45,833 41,667 37,500 33,333 29,167 25,000 20,833 16,667
Loan Obligations 128,865 129,601 119,231 229,808 219,994 210,119 200,183 190,184 180,123 169,999 159,811
Finance Lease Obligations 0 0 0 0 0 0 0 0 0 0 0
316,514 307,566 342,137 378,076 405,498 683,743 622,549 566,621 456,561 367,910 386,873
Net Current Assets / (Liabilities) (83,947) (219,453) (273,952) (159,072) (157,311) (555,362) (478,857) (404,238) (289,084) (210,620) (181,117)
Net Assets / (Liabilities) 7,045,200 6,880,209 6,785,260 6,736,293 6,704,013 6,743,095 6,781,863 6,818,874 6,896,547 6,937,656 6,929,928
BS Page 39
Nov-14 Dec-14
7,107,269 7,059,241
0 0
75,669 119,862
2,182 0
0 44,656
77,851 164,519
20,877 100,243
33,072 41,338
7,250 7,250
94,660 0
0 0
0 12,801
12,500 8,333
149,560 139,245
0 0
317,919 309,210
(240,067) (144,691)
0 0
33,332 22,291
0 0
33,332 22,291
6,833,870 6,892,259
(37,500) (37,500)
(142,580) (77,941)
BS Page 40
Drawings 0 (6,250) (12,500) (18,750) (25,000) (31,250) (37,500) (43,750) (50,000) (56,250) (62,500)
Reserves 7,082,700 7,082,700 7,082,700 7,082,700 7,082,700 7,082,700 7,082,700 7,082,700 7,082,700 7,082,700 7,082,700
Shareholders Funds 7,045,200 6,880,209 6,785,260 6,736,293 6,704,013 6,743,095 6,781,863 6,818,874 6,896,547 6,937,656 6,929,928
Check 0 0 0 0 0 0 0 0 0 0 0
BS Page 41
(68,750) (75,000)
7,082,700 7,082,700
6,833,870 6,892,259
0 0
BS Page 42
XYZ Ltd
Cashflow for the year ending: 31-Dec-13
Jan-13 Feb-13 Mar-13 Apr-13 May-13 Jun-13 Jul-13 Aug-13 Sep-13 Oct-13 Nov-13
Inflows
Sales Receipts 79,727 73,172 143,971 206,252 301,054 325,233 367,065 379,251 348,123 332,559 142,034
VAT 0 0 20,080 0 7,494 0 0 0 0 0 4,034
Bank Debt 100,000 0 0 0 0 0 0 0 0 0 0
Loans 0 250,000 0 0 0 0 0 0 0 0 0
Lease Receipts 0 0 0 0 0 0 0 0 0 0 0
Equity 0 0 0 0 0 0 0 0 0 0 0
Total Inflows 179,727 323,172 164,051 206,252 308,548 325,233 367,065 379,251 348,123 332,559 146,068
Outflows
Net Cash Inflow / (Outflow) 86,669 110,000 (461,973) 10,120 70,477 57,866 86,604 36,213 75,782 58,691 (111,365)
Cash Reconciliation
Opening Balance (20,000) 66,502 176,502 (285,471) (277,730) (209,567) (153,447) (68,122) (32,477) 43,034 101,726
Net Cash Inflow / (Outflow) 86,669 110,000 (461,973) 10,120 70,477 57,866 86,604 36,213 75,782 58,691 (111,365)
Overdraf Interest (167) 0 0 (2,379) (2,314) (1,746) (1,279) (568) (271) 0 0
Cash Page 43
Dec-13
297,409
0
0
0
0
0
297,409
0
51,368
39,873
46,667
7,000
3,125
0
0
417
4,167
11,250
0
163,867
133,542
(9,639)
133,542
(80)
Cash Page 44
Closing Balance 66,502 176,502 (285,471) (277,730) (209,567) (153,447) (68,122) (32,477) 43,034 101,726 (9,639)
XYZ Ltd
Cashflow for the year ending: 31-Dec-14
Cash Page 45
123,822
Cash Page 46
Jan-14 Feb-14 Mar-14 Apr-14 May-14 Jun-14 Jul-14 Aug-14 Sep-14 Oct-14 Nov-14
Inflows
Sales Receipts 134,336 97,160 174,147 227,790 332,442 358,813 406,368 419,966 384,311 366,484 157,275
VAT 634 0 21,586 0 0 0 0 0 0 0 0
Bank Debt 0 0 0 0 0 0 0 0 0 0 0
Loans 0 0 250,000 0 0 0 0 0 0 0 0
Lease Receipts 0 0 0 0 0 0 0 0 0 0 0
Equity 0 0 0 0 0 0 0 0 0 0 0
Total Inflows 134,970 97,160 445,733 227,790 332,442 358,813 406,368 419,966 384,311 366,484 157,275
Outflows
Net Cash Inflow / (Outflow) (113,306) (119,917) 269,802 1,997 (420,500) 60,251 70,149 76,994 55,933 58,906 (152,464)
Cash Reconciliation
Opening Balance 123,822 10,516 (109,401) 159,490 161,487 (259,013) (200,921) (132,446) (56,555) (1,093) 57,804
Net Cash Inflow / (Outflow) (113,306) (119,917) 269,802 1,997 (420,500) 60,251 70,149 76,994 55,933 58,906 (152,464)
Overdraf Interest 0 0 (912) 0 0 (2,158) (1,674) (1,104) (471) (9) 0
Closing Balance 10,516 (109,401) 159,490 161,487 (259,013) (200,921) (132,446) (56,555) (1,093) 57,804 (94,660)
Cash Page 47
Dec-14
329,830
0
0
0
0
0
329,830
0
54,291
46,851
48,333
7,250
6,250
0
0
83
4,167
22,500
0
189,726
140,105
(94,660)
140,105
(789)
44,656
Cash Page 48
XYZ Ltd Profit & Loss 2013 2014 Cashflow 2013 2014
€'000 €'000 €'000 €'000
Sales 2,739.3 2,938.2 Opening balance -20.0 132.6
Cost of Sales -1,001.6 -1,056.7
Gross Profit 1,737.7 1,881.5 Inflows 3,377.5 3,661.1
Overheads -1,224.3 -1,366.1
Current Assets 232.6 164.5 Working Capital: Sales Revenue -1.1% -1.4%
Current Liabilities -316.5 -309.2 Debtors : Creditors Ratio 0.79 0.74
€400
€200
€0
Cashflow - '000
-€200
-€400
-€600
-€800
-€1,000
Jan-13 Feb-13 Mar-13 Apr-13 May-13 Jun-13 Jul-13 Aug-13 Sep-13 Oct-13 Nov-13 Dec-13 Jan-14 Feb-14 Mar-14 Apr-14 May-14 Jun-14 Jul-14 Aug-14 Sep-14 Oct-14 N
Date Jan-13 Feb-13 Mar-13 Apr-13 May-13 Jun-13 Jul-13 Aug-13 Sep-13
In 179.7 323.2 164.1 206.3 308.5 325.2 367.1 379.3 348.1
Out (93.1) (213.2) (626.0) (196.1) (238.1) (267.4) (280.5) (343.0) (272.3)
Period 86.7 110.0 (462.0) 10.1 70.5 57.9 86.6 36.2 75.8
Date Jan-14 Feb-14 Mar-14 Apr-14 May-14 Jun-14 Jul-14 Aug-14 Sep-14
In 135.0 97.2 445.7 227.8 332.4 358.8 406.4 420.0 384.3
Out (248.3) (217.1) (175.9) (225.8) (752.9) (298.6) (336.2) (343.0) (328.4)
Cum (113.3) (119.9) 269.8 2.0 (420.5) 60.3 70.1 77.0 55.9
Apr-14 May-14 Jun-14 Jul-14 Aug-14 Sep-14 Oct-14 Nov-14 Dec-14
Mazars.ie