Business Plan for XXX
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1 Business Plan for XXX Version: 1.0 Date: [Elements in italics are indications to explain the business plan concepts: they should be deleted and not appear in the completed version of the business plan. The business plan should focus only on essential information. An annex can therefore be used for more detailed documentation.]
2 Executive Summary Business concept [Describes first the current situation of the site and its existing assets. Provides then a future outlook on the new business, service and the market it will serve. It should point out just exactly what will be sold, to whom and why the business will hold a competitive advantage]. Company information [Furnishes relevant information about the company, its legal form of operation, when it was formed, the principal owners and key personnel.] Financial features [Highlights the important financial points of the business including sales, profits, cash flows and especially return on investment.] Financial requirements [Cleary states the capital requirements for each stage of the project process: seed, start-up, expansion and re-investment. Provide the type of funding (including subsidiaries and grants), state any sources of collaterals given for long term loans and also state any long term leasing commitments made]. Expected achievements [Details any developments within the company that are essential to the success of the business, including major go/no go milestones. Major achievements include items like patents, prototypes, location of a facility, any crucial contracts that need to be in place for product development, or results from any test marketing that has been conducted. In other words: where will the company be in 5 years?] 1
3 Business Description Overview of regional tourism plans [Summarizes the current situation of the tourism activity in the region and which future developments are planned. Presents how the company s strategy will be integrated in the overall regional tourism strategy.] Structure of the business [Describes precisely the business structure, type of operation and legal form, e.g. a limited company, sole trader, voluntary trust, etc.] Mission statement [Presents the mission and values of the company, its mission statement or at least the main goals that the company aims to achieve in the future and use to guide its strategy.] Description of the products/services [Details the set of products and services that are planned to be developed for the site and the corresponding value proposition for the customers.] Success factors for the business [Identifies the critical dimensions of the activity that will enable the company to accomplish its mission.] 2
![] Structure of the business [Describes precisely the business structure, type of operation and legal form, e.g. a limited company, sole trader, voluntary trust, etc.](/docs-images/50/15234877/images/page_3.jpg "] Mission statement [Presents the mission and values of the company, its mission statement or at least the main goals that the company aims to achieve in the future and use to guide its strategy.")
4 Market Analysis Market description [Defines the customer market in terms of size, structure, growth prospects and sales potential, in relation to the estimated willingness to pay of the customers. Presents at least some general trends of the segment; at best some projections of the market shares.] Target groups [Identifies the different groups that will be targeted depending on several segmenting factors (e.g. geographic, demographic or psychographic segmentation).] Company strategy [Presents how the company will position the services, especially in terms of pricing. A satisfactory profit margin should be determined.] Distribution strategy [Details the channels that will be used to distribute the offer and reach the potential customers.] Promotion strategy [Explains how the services will be promoted in terms of strategy, means, budget and time frame.] 3
![] Target groups [Identifies the different groups that will be targeted depending on several segmenting factors (e.g. geographic, demographic or psychographic segmentation).](/docs-images/50/15234877/images/page_4.jpg "] Company strategy [Presents how the company will position the services, especially in terms of pricing. A satisfactory profit margin should be determined.")
5 Environment Analysis Key competitors [Identifies the main competitors and their essential characteristics in terms of service features, pricing and other strategic advantages/disadvantages in relation to your own services.] Key partnerships [Lists the key partners and suppliers of the businesses and the resources that will be acquired from them (transportation suppliers for instance). Includes measures to ensure the control of quality and a lasting cooperation.] Key stakeholders [Determines the groups that will have an impact on the success of the activity or will be impacted by it, especially within the local community. Includes measures to integrate them into the management of the site and to communicate with them.] SWOT analysis [Summarizes the evaluation of the strengths, weaknesses, opportunities, and threats involved in the business idea, identifying the internal and external factors that are favourable and unfavourable to achieving the business objectives.] 4
6 Organisational Structure Organisational structure of the business [Presents the structure in the form of an organizational chart and the employees in key positions/the functions outsources.] Senior management [Describes the experience, skills and career to date of the senior management.] Organisational development [Details the staffing numbers, including seasonal / part-time / full-time (with an anticipation of training, wages/salaries costs). Includes the training or career development policy; seasonality measures and management policy.] Action planning [Determines the specific steps to put the business idea into action and plan the activities, ideally in the form of a GANTT chart execution plan.] Chances and risks [Presents the chances seen in the business idea and the risks involved. Includes the measures to optimize the opportunities/minimize the threats as well as exit scenarios at different project stages and best-case/worst case scenarios.] 5
![] Organisational development [Details the staffing numbers, including seasonal / part-time / full-time (with an anticipation of training, wages/salaries costs).](/docs-images/50/15234877/images/page_6.jpg "Includes the training or career development policy; seasonality measures and management policy.")
7 Financial Forecasts and Projections [Includes the financial statement and detailed plans listed below. Explanatory notes should be given to each of the summary statements explaining the underlying assumptions, accounting methods used and provide the details necessary to understand, analyse and interpret the summary statements. Best and worst case scenarios should also be provided. Sample statements have been attached.] Summary income statement [States the incomes for three years at least, and preferably for five years or more. See further explanations at the beginning of the section.] Statement of cash flow [See explanations at the beginning of the section.] Balance sheet [See explanations at the beginning of the section.] Key ratios [See explanations at the beginning of the section.] Investment plan [Includes the details of expected capital expenditure and depreciation. See further explanations at the beginning of the section.] Sources of funds [See explanations at the beginning of the section.] 6
8 Business Plan Template Capital expenditure & Investments in T Land Building Fixtures Machinery Furniture Equipment Motor cars Intangible assets Minor value assets Year Total capital expenditure 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 Investments Capital expenditure & investments 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 Financial Forecasts and Projections 1 of 9
9 Business Plan Template Depreciation schedule year 1 year 2 year 3 year 4 year 5 year 6 year 7 year 8 year 9 year Building Useful life 50 Fixtures Useful life 10 Machinery Useful life 10 Furniture Useful life 7 Equipment Useful life 5 Motor cars Useful life 8 Intangible assets Useful life 5 Annual depreciation Accum. Depreciation Financial Forecasts and Projections 2 of 9
10 Business Plan Template Income Statement Sales revenues (net of 20% VAT) in T Year A B C Total sales revenues Cost of sales Cost of sales % #DIV/0! #DIV/0! #DIV/0! #DIV/0! Payroll & related No. of regular employees 0,0 0,0 0,0 0,0 Total payroll & related in % of sales revenue #DIV/0! #DIV/0! #DIV/0! #DIV/0! Avg. Cost p.employee in #DIV/0! #DIV/0! #DIV/0! #DIV/0! Other expenses Rent Other production costs Storage costs Quality assurance Motor expenses Administrative fees Office expenses Travel costs Marketing and sales expemses Leasing fees Research & Development Organization costs Licence fees Bad debts expenses Insurance Other expenses Minor value assets Depreciation Total expenses Earnings before interest and tax (EBIT) Interest expense Interest income Enterprise allowance Income before tax Corporation tax Net income Cumulative retained earnings Financial Forecasts and Projections 3 of 9
11 Business Plan Template Cash flow in T Year Prior period Net income <500> <500> <500> <500> add Depreciation Changes in working capital Accounts receivable Inventories Accounts payable Accruals VAT Other Cash flow from operations <500> <500> <500> <500> Capital expenditure Investments Cash flow from investing activities Capital paid-in Loans received Cash flow from financing activities Cash flow for the period <500> <500> <500> <500> Cash at beginning of period 0 <500> <1 000> <1 500> Cash at end of perid <500> <1 000> <1 500> <2 000> Financial Forecasts and Projections 4 of 9
12 Business Plan Template Balance Sheet in T Year Fixed assets Land and Building 0,0 0,0 0,0 0,0 FF & E 0,0 0,0 0,0 0,0 Motor cars 0,0 0,0 0,0 0,0 Intangible assets 0,0 0,0 0,0 0,0 Accum. Depreciation 0,0 0,0 0,0 0,0 Total fixed assets 0,0 0,0 0,0 0,0 Accounts and other receivables 0,0 0,0 0,0 0,0 Inventories 0,0 0,0 0,0 0,0 Cash and bank 0,0 0,0 0,0 0,0 Total current assets 0,0 0,0 0,0 0,0 Total assets 0,0 0,0 0,0 0,0 Owners equity 0,0 0,0 0,0 0,0 Earnings b/f 0,0-0,5-1,0-1,5 Profit for the year -0,5-0,5-0,5-0,5 Total owners' equity -0,5-1,0-1,5-2,0 Bank overdraft 0,5 1,0 1,5 2,0 Accounts payable 0,0 0,0 0,0 0,0 Accruals 0,0 0,0 0,0 0,0 VAT Payable 0,0 0,0 0,0 0,0 Other payables 0,0 0,0 0,0 0,0 Current liabilities 0,5 1,0 1,5 2,0 Bank loans 0,0 0,0 0,0 0,0 Other loans 0,0 0,0 0,0 0,0 Total liabilities 0,0 0,0 0,0 0,0 Total liabilities & equity 0,0 0,0 0,0 0,0 Financial Forecasts and Projections 5 of 9
13 Business Plan Template Equity Year in 000's prior Equity in cash Equity in kind Equity provided 0,0 0,0 0,0 0,0 Contribution silent partner Withdrawal silent partner Other capital stock less drawings Net equity 0,0 0,0 0,0 0,0 Loans and interest in T Shareholder loan Interest in % 5% 5% 5% 5% Subsidised loan Interest in % 5% 5% 5% 5% Bank loan Interest in % 5% 5% 5% 5% Bank loan Interest in % 5% 5% 5% 5% Overdraft Interest in % 5% 5% 5% 5% Total long-term debt 0,0 0,0 0,0 0,0 Contribution silent partner 0,0 0,0 0,0 0,0 Interest in % 10% 10% 10% 10% Interest expense 0,0 0,0 0,0 0,0 Interest in % #DIV/0! #DIV/0! #DIV/0! #DIV/0! Enterprise allowance Financial Forecasts and Projections 6 of 9
14 Financials Brukenthal - All Modules - Main Case Key ratios Key ratios Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 Occupancy % #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! ADR #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF! Revpar (rooms) #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF! Revpar (total) #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF! Revpor (total) #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF! Change in sales revenue #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! Cost of sales in % #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0,0% 0,0% 0,0% 0,0% 0,0% 0,0% Staff costs in % #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0,0% 0,0% 0,0% 0,0% 0,0% 0,0% Other expenses in % #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF! Operating efficiency ratio #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF! EBIT in % #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! Equity ratio #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! Debt-equity ratio #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! No. of days in stock #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! Debtors payment period #DIV/0! #DIV/0! #DIV/0! #REF! #REF! #REF! #REF! #REF! #REF! 7 of 9
15 Financials Brukenthal - All Modules - Main Case Manning Headcount Year Manag. Director Total 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 Gross pay per position per person per month in increase in % 0% 0% 0% 0% 0% 0% 0% 0% 0% Manag. Director Total 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 Total Payroll Factor (includes employers contribution s towards national insurance and tax and a 13th and 14th salary) Factor 1,51 1,51 1,51 1,51 1,51 1,51 1,51 1,51 1,51 1,51 Manag. Director Total payroll of 9
16 Financials Brukenthal - All Modules - Main Case Revenue Sales revenue forecast Units sold A B C Year Selling price Revenues in A B C #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! A B C Total revenue of 9
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