FINC20018 Ass-2 Data Modeling

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Cash Flow (Conservative at 50% Capacity) Total Cash Flow (Conservative at 50% Capacity) Total Total Both Preliminary Simple Balance Sheet Preliminary Simple Balance Sheet Preliminary Simple Profit & Loss Statement Preliminary Simple Profit & Loss Statement
Jan-99 Feb-99 Mar-99 Apr-99 May-99 Jun-99 Jul-99 Aug-99 Sep-99 Oct-99 Nov-99 Dec-99 Year 1 Jan-00 Feb-00 Mar-00 Apr-00 May-00 Jun-00 Jul-00 Aug-00 Sep-00 Oct-00 Nov-00 Dec-00 Year 2 Years Proposed Opening Balance Sheet January 1999 Preliminary Balance Sheet as 31 December 1999 Preliminary Balance Sheet as 31 December 2000 CAFÉ D CAFÉ D 12 Months Ending December 1999 12 Months Ending December 2000
Opening Balance ** 30,000 6,794 12,656 18,814 25,519 36,301 40,483 38,788 45,717 52,949 62,807 69,236 Opening Balance ** 74,901 61,233 67,442 75,761 83,221 90,545 95,985 103,951 111,529 122,259 127,886 134,403 As at 31 December 1999 As at 31 December 2000
Breakfast 2,285 2,832 3,036 2,976 3,252 2,976 3,156 2,964 2,976 3,264 2,964 3,048 35,729 Breakfast 3,252 2,904 3,048 3,192 3,036 2,976 3,252 3,048 3,084 3,144 2,976 3,264 37,176 110,081 Current Assets Liabilities Current Assets Liabilities Current Assets Liabilities
Morning Tea 2,195 2,700 2,880 2,835 3,120 2,820 3,015 2,820 2,820 3,135 2,820 2,895 34,055 Morning Tea 3,120 2,760 2,895 3,060 2,880 2,835 3,120 2,880 2,955 3,000 2,820 3,135 35,460 104,975 Money at Bank $ 30,000 Bank Loan $ 20,000 Money at Bank $ 74,901 Bank Loan $ 20,000 Money at Bank $ 142,896 Bank Loan $ 20,000 SHARE CAPITAL AND RESERVES SHARE CAPITAL AND RESERVES
Lunch 8,278 10,000 10,450 10,850 11,350 10,300 11,600 10,300 10,375 11,825 10,300 11,000 126,628 Lunch 11,350 10,150 11,000 11,200 10,450 10,850 11,350 10,525 11,375 10,750 10,375 11,825 131,200 389,028 Less Repayments 5,400 Less Repayments 10,800 $ $ $ $ $ $ $ $ $ $
Afternoon Tea 2,220 2,672 2,780 2,812 3,128 2,744 3,052 2,744 2,768 3,172 2,744 2,848 33,684 Afternoon Tea 3,128 2,708 2,848 3,092 2,780 2,812 3,128 2,804 2,992 2,924 2,768 3,172 35,156 103,996 Non-Current Assets Proprietorship $ 14,600 $ 9,200
Dinner 1 18,935 23,250 24,563 25,200 26,150 24,213 26,700 24,038 24,475 27,050 24,038 25,725 294,335 Dinner 1 26,150 23,688 25,725 25,800 24,563 25,200 26,150 24,913 26,000 25,088 24,475 27,050 304,800 903,935 Car 15,000 Capital Contribution 25,000
Dinner 2 9,625 11,000 11,000 12,250 12,500 11,000 13,750 11,000 11,000 13,750 11,000 12,250 140,125 Dinner 2 12,500 11,000 12,250 12,500 11,000 12,250 12,500 11,000 13,750 11,000 11,000 13,750 144,500 429,125 by owners Non-Current Assets Proprietorship Non-Current Assets Proprietorship Reserves Reserves Sales 828,387 Sales 858,372
Late Supper/Late Drinks 4,172 4,960 5,140 5,420 5,620 5,080 5,820 5,080 5,080 5,960 5,080 5,480 62,892 Late Supper/Late Drinks 5,620 5,020 5,480 5,560 5,140 5,420 5,620 5,140 5,760 5,280 5,080 5,960 65,080 193,052 $ 45,000 $ 45,000 Car 15,000 Capital Contribution 25,000 Car 15,000 Capital Contribution 57,592 Share Capital Share Capital Less Cost of Goods Sold 346,009 Less Cost of Goods Sold 358,533 Year 1
Corporate & Other Catering 6,440 8,000 8,600 8,400 9,200 8,400 8,900 8,400 8,400 9,200 8,400 8,600 100,940 Corporate & Other Catering 9,200 8,200 8,600 9,000 8,600 8,400 9,200 8,600 8,700 8,900 8,400 9,200 105,000 310,940 Less Depreciation 3375 11,625 Profit 50,926 Less Acc. Depreciation 5991 9,009 Profit 90,313 25,000 Issued Capital (Equity) 25,000 25,000 Issued Capital (Equity) 57,592 Gross Profit 482,378 Gross Profit 499,839
Total Receipts 54,149 65,414 68,449 70,743 74,320 67,533 75,993 67,346 67,894 77,356 67,346 71,846 828,387 Total Receipts 74,320 66,430 71,846 73,404 68,449 70,743 74,320 68,910 74,616 70,086 67,894 77,356 858,372 2,545,131 Less Drawings 0 Less Drawings 0 2 Reserves 2 2 Reserves 2 Units
Cumulative Sales Only 54,149 119,563 188,012 258,755 333,075 400,607 476,600 543,946 611,840 689,196 756,541 828,387 Cumulative Sales Only 902,707 969,137 1,040,983 1,114,387 1,182,835 1,253,578 1,327,898 1,396,808 1,471,424 1,541,509 1,609,403 1,686,759 Other Capital Equip. 5,000 75,926 Other Capital Equip. #1 5,000 147,905 Profit & Loss YTD 50,926 50,926 Profit & Loss YTD 90,313 COGS Represented by: COGS Represented by: 6 12 18 24 30 36 42 48 54 60 66 72 78 84 90 96 102 108 114 120 126 132 138 144 150 156 162 168 174 180 186 192 198 204 210 216 222 228 234 240
Total at Bank 84,149 72,208 81,104 89,557 99,839 103,833 116,476 106,133 113,611 130,305 130,152 141,082 Total at Bank 149,221 127,663 139,288 149,165 151,670 161,288 170,305 172,861 186,145 192,344 195,780 211,759 Less Depreciation 1,000 4,000 Less Acc. Depreciation 1,800 3,200 less Drawings 0 0 less Drawings 0 Food Stock (36% Sales) x 105% 313,130.36 Food Stock (36% Sales) x 105% 324,464.62 Daily Takings x No. Days 13,617 27,235 40,852 54,469 68,087 81,704 95,321 108,939 122,556 136,173 149,791 163,408 177,025 190,643 204,260 217,877 231,495 245,112 258,729 272,346 285,964 299,581 313,198 326,816 340,433 354,050 367,668 381,285 394,902 408,520 422,137 435,754 449,372 462,989 476,606 490,224 503,841 517,458 531,076 544,693
Includes Bank Loan ** 20,000 Includes Bank Loan ** 25,002 75,928 75,928 147,907 Non-alc. Beverages (1% sales) x105% 8,698.07 Non-alc. Beverages (1% sales) x105% 9,012.91 Total Working days Revenue Average Daily Projected Projected Projected Projected Projected Projected Fixed Cost / Year 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60
Variable Food Stock (36% Sales) x 105% 20,468 24,726 25,874 26,741 28,093 25,527 28,725 25,457 25,664 29,241 25,457 27,158 313,130 Food Stock (36% Sales) x 105% 28,093 25,110 27,158 27,747 25,874 26,741 28,093 26,048 28,205 26,492 25,664 29,241 324,465 962,060 Other Capital Equip. #2 2,500 Alcoholic Beverages (2% sales) x 105% 17,396.13 Alcoholic Beverages (2% sales) x 105% 18,025.81 Year 1 Year 1 Takings Fixed Fixed Variable Variable Variable Variable Variable Cost / Day 7,952.38 15,904.77 23,857.15 31,809.54 39,761.92 47,714.31 55,666.69 63,619.08 71,571.46 79,523.85 87,476.23 95,428.62 103,381.00 111,333.39 119,285.77 127,238.16 135,190.54 143,142.93 151,095.31 159,047.70 167,000.08 174,952.47 182,904.85 190,857.24 198,809.62 206,762.01 214,714.39 222,666.78 230,619.16 238,571.55 246,523.93 254,476.32 262,428.70 270,381.09 278,333.47 286,285.86 294,238.24 302,190.63 310,143.01 318,095.40
Variable Non-alc. Beverages (1% sales) x105% 569 687 719 743 780 709 798 707 713 812 707 754 8,698 Non-alc. Beverages (1% sales) x105% 780 698 754 771 719 743 780 724 783 736 713 812 9,013 26,724 Less Depreciation 500 2,000 Represented by: Represented by: Freight/Ins Charges (2% Food, Bev) 6,784.49 Freight/Ins Charges (2% Food, Bev) 7,030.07 (Target) Year 1 Year 2 Year 1 Year 2 Year 1 Year 2 Total Cost / Day 307,668.98 315,621.37 323,573.75 331,526.14 339,478.52 347,430.91 355,383.29 363,335.68 371,288.06 379,240.45 387,192.83 395,145.22 403,097.60 411,049.99 419,002.37 426,954.76 434,907.14 442,859.53 450,811.91 458,764.30 466,716.68 474,669.07 482,621.45 490,573.84 498,526.22 506,478.61 514,430.99 522,383.38 530,335.76 538,288.15 546,240.53 554,192.92 562,145.30 570,097.69 578,050.07 586,002.46 593,954.84 601,907.23 609,859.61 617,812.00
Variable Alcoholic Beverages (2% sales) x 105% 1,137 1,374 1,437 1,486 1,561 1,418 1,596 1,414 1,426 1,624 1,414 1,509 17,396 Alcoholic Beverages (2% sales) x 105% 1,561 1,395 1,509 1,541 1,437 1,486 1,561 1,447 1,567 1,472 1,426 1,624 18,026 53,448 Current Assets Current Assets 0 346,009.05 358,533.40 Per Unit Per Unit
Variable Freight/Ins Charges (2% Food, Bev) 443 536 561 579 609 553 622 552 556 634 552 588 6,784 Freight/Ins Charges (2% Food, Bev) 609 544 588 601 561 579 609 564 611 574 556 634 7,030 20,845 Total Assets $ 90,526 Total Proprietorship $ 90,526 Total $ 157,105 $ 157,105 2 Cash at Hand 2 2 Cash at Hand 2 Year 2
Variable Other supplies 3,000 800 800 800 800 800 800 800 800 800 800 800 11,800 Other supplies 800 800 800 800 800 800 800 800 800 800 800 800 9,600 31,000 10000 Cash at Bank 74,901 74,901 Cash at Bank 142,896 Operating Expenses Operating Expenses Restaurant Services 365 $828,387 $2,270 299,717 290,970 483,770 499,407 1,325 1,368
Fixed Rental of Premises ($50k pa) 8,334 4,167 4,167 4,167 4,167 4,167 4,167 4,167 4,167 4,167 4,167 4,167 54,171 Rental of Premises ($50k pa) 4,167 4,167 4,167 4,167 4,167 4,167 4,167 4,167 4,167 4,167 4,167 4,167 50,004 154,179 Depreciation for other capital equipment Company Tax Payable $ 18,333.2 Depreciation for other capital equipment Stock 0 0 Stock 0 Other supplies 11,800 Other supplies 9,600 Units
Fixed Equipment/Furniture Rental 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 14,400 Equipment/Furniture Rental 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 14,400 43,200 @ 20% (Diminishing Method), Car @ 22.5% (If incorporation takes place) @ 20% (Diminishing Method), Car @ 22.5% Company Tax Payable $ 32,512.6 74,903 142,898 Rental of Premises ($50k pa) 54,171 Rental of Premises ($50k pa) 50,004
Fixed Rates 500 500 500 1,500 Rates 500 500 500 500 2,000 5,500 (If incorporation takes place) Equipment/Furniture Rental 14,400 Equipment/Furniture Rental 14,400 6 12 18 24 30 36 42 48 54 60 66 72 78 84 90 96 102 108 114 120 126 132 138 144 150 156 162 168 174 180 186 192 198 204 210 216 222 228 234 240
Fixed Repairs & Maintenance 5,000 150 150 150 150 150 150 150 150 150 150 150 6,650 Repairs & Maintenance 150 150 150 150 150 150 150 150 150 150 150 150 1,800 10,250 Company Tax Rate 36% Company Tax Rate 36% Property Plant & Equipment Property Plant & Equipment Rates 1,500 Rates 2,000 Fixed Costs Yr 1 299,717 Daily Takings x No. Days 13,617 27,235 40,852 54,469 68,087 81,704 95,321 108,939 122,556 136,173 149,791 163,408 177,025 190,643 204,260 217,877 231,495 245,112 258,729 272,346 285,964 299,581 313,198 326,816 340,433 354,050 367,668 381,285 394,902 408,520 422,137 435,754 449,372 462,989 476,606 490,224 503,841 517,458 531,076 544,693
Fixed Salary Owner 1 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 36,000 Salary Owner 1 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 36,000 108,000 15000 Motor Vehicles - at cost 15,000 11,625 Motor Vehicles - at cost 15,000 Repairs & Maintenance 6,650 Repairs & Maintenance 1,800 Fixed Costs Yr 2 290,970 First Year Fixed Cost / Year 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60
Fixed Salary Owner 2 0 0 0 0 0 0 0 0 0 0 0 0 0 Salary Owner 2 200 200 200 200 200 200 200 200 200 200 200 200 2,400 4,800 Less Provision for Depn 3,375 Less Provision for Depn 5,991 Salary Owner 1 36,000 Salary Owner 1 36,000 Variable Yr 1 483,770 Est. Average Daily Takings $ 2,270 Variable Cost / Day 8,209.43 16,418.87 24,628.30 32,837.73 41,047.16 49,256.60 57,466.03 65,675.46 73,884.90 82,094.33 90,303.76 98,513.19 106,722.63 114,932.06 123,141.49 131,350.93 139,560.36 147,769.79 155,979.22 164,188.66 172,398.09 180,607.52 188,816.96 197,026.39 205,235.82 213,445.25 221,654.69 229,864.12 238,073.55 246,282.99 254,492.42 262,701.85 270,911.28 279,120.72 287,330.15 295,539.58 303,749.02 311,958.45 320,167.88 328,377.31
Fixed Wages Full-time Staff (5) 10,080 10,080 10,080 10,080 10,080 10,080 10,080 10,080 10,080 10,080 10,080 10,080 120,958 Wages Full-time Staff (5) 10,080 10,080 10,080 10,080 10,080 10,080 10,080 10,080 10,080 10,080 10,080 10,080 120,958 362,873 11,625 9,009 Salary Owner 2 - Salary Owner 2 2,400 Variable Yr 2 499,407 Variable Cost $ 1,325 Number of Days to BE Annually 317 Total Cost / Day 299,179.03 307,388.47 315,597.90 323,807.33 332,016.76 340,226.20 348,435.63 356,645.06 364,854.50 373,063.93 381,273.36 389,482.79 397,692.23 405,901.66 414,111.09 422,320.53 430,529.96 438,739.39 446,948.82 455,158.26 463,367.69 471,577.12 479,786.56 487,995.99 496,205.42 504,414.85 512,624.29 520,833.72 529,043.15 537,252.59 545,462.02 553,671.45 561,880.88 570,090.32 578,299.75 586,509.18 594,718.62 602,928.05 611,137.48 619,346.91
Fixed Wages Part-time Staff (2) 3,744 3,744 3,744 3,744 3,744 3,744 3,744 3,744 3,744 3,744 3,744 3,744 44,928 Wages Part-time Staff (2) 3,744 3,744 3,744 3,744 3,744 3,744 3,744 3,744 3,744 3,744 3,744 3,744 44,928 134,784 Preliminary Balance Sheet as 31 December 1999 Preliminary Balance Sheet as 31 December 2000 Other Capital Equipment 5,000 4,000 Other Capital Equipment 7,500 Wages Full-time Staff (5) 120,958 Wages Full-time Staff (5) 120,958 Total Costs Yr 1 783,487 Contribution $ 944 Break-even Days Monthly 26
Variable Wages Casual Staff 1,109 1,109 1,109 1,109 1,109 1,109 1,109 1,109 1,109 1,109 1,109 1,109 13,308 Wages Casual Staff 1,109 1,109 1,109 1,109 1,109 1,109 1,109 1,109 1,109 1,109 1,109 1,109 13,308 39,924 Less Provision for Depn 1,000 Less Provision for Depn 2,300 Wages Part-time Staff (2) 44,928 Wages Part-time Staff (2) 44,928 Total Costs Yr 2 790,377
Fixed Superannuation Owner 1 and 2 150 150 150 150 150 150 150 150 150 150 150 150 1,800 Superannuation Owner 1 and 2 160 160 160 160 160 160 160 160 160 160 160 160 1,920 5,640 Current Assets Liabilities Current Assets Liabilities 4,000 5,200 Wages Casual Staff 13,308 Wages Casual Staff 13,308 Total Costs Yr 1 & Yr 2 1,573,863 Fixed Annually $ 299,717 Break-even Annually ($) $ 720,456
Variable Superannuation Other Staff 691 691 691 691 691 691 691 691 691 691 691 691 8,294 Superannuation Other Staff 691 691 691 691 691 691 691 691 691 691 691 691 8,294 24,883 Money at Bank $ 74,901 Bank Loan $ 20,000 Money at Bank $ 142,896 Bank Loan $ 20,000 Superannuation Owner 1 and 2 1,800 Superannuation Owner 1 and 2 1,920 Fixed Monthly $ 24,976 Break-even Monthly ($) $ 60,038
Variable WorkCover 421 421 421 421 421 421 421 421 421 421 421 421 5,047 WorkCover 426 426 426 426 426 426 426 426 426 426 426 426 5,107 15,261 Less Repayments 5,400 Less Repayments 10,800 Intangible Assets Intangible Assets Superannuation Other Staff 8,294 Superannuation Other Staff 8,294
Variable Payroll Tax 0 0 0 0 0 0 0 0 0 0 0 0 0 Payroll Tax 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $ 14,600 $ 9,200 Formation Expenses at Cost 0 Formation Expenses at Cost 0 WorkCover 5,047 WorkCover 5,107 Second Year
Variable Staff Amenities 50 50 50 50 50 50 50 50 50 50 50 50 600 Staff Amenities 50 50 50 50 50 50 50 50 50 50 50 50 600 1,800 Payroll Tax - Payroll Tax - Est. Average Daily Takings $ 2,270
Variable Staff Training 1,500 120 120 120 120 120 120 120 120 120 120 120 2,820 Staff Training 120 120 120 120 120 120 120 120 120 120 120 120 1,440 5,700 Non-Current Assets Proprietorship Non-Current Assets Proprietorship TOTAL ASSETS 90,528 90,528 TOTAL ASSETS 157,107 Staff Amenities 600 Staff Amenities 600 Variable Cost $ 1,368 Number of Days to BE Annually 323
Variable Staff Meals 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 21,600 Staff Meals 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 21,600 64,800 Other Capital Equip. 5,000 Capital Contribution 10,000 Other Capital Equip. #1 5,000 Capital Contribution 57,592 Staff Training 2,820 Staff Training 1,440 Contribution $ 901 Break-even Units Monthly 27
Variable Professional Services 600 400 1,000 Professional Services 400 400 1,800 Less Depreciation 1,000 4,000 Profit 54,301 Less Acc. Depreciation 1,800 3,200 Profit 81,303 Less Less Staff Meals 21,600 Staff Meals 21,600 BE Kevin Brown
Fixed Electricity & Gas 240 240 240 240 240 240 240 240 240 240 240 240 2,880 Electricity & Gas 240 240 240 240 240 240 240 240 240 240 240 240 2,880 8,640 Less Drawings 0 Less Drawings 0 Current Liabilities Current Liabilities Professional Services 1,000 Professional Services 400 BE Grad #1 Fixed Annually $ 290,970 Break-even Annually ($) $ 732,675
Fixed Public Liability Insurance 180 180 180 180 180 180 180 180 180 180 180 180 2,160 Public Liability Insurance 180 180 180 180 180 180 180 180 180 180 180 180 2,160 6,480 64,301 Other Capital Equip. #2 2,500 138,896 Trade Creditors Trade Creditors Electricity & Gas 2,880 Electricity & Gas 2,880 BE Grad #2 Fixed Monthly $ 24,247 Break-even Monthly ($) $ 61,056
Fixed Fire, Theft & Accident Insur. 60 60 60 60 60 60 60 60 60 60 60 60 720 Fire, Theft & Accident Insur. 60 60 60 60 60 60 60 60 60 60 60 60 720 2,160 Less Depreciation 500 2,000 Bank Loan 20,000 Bank Loan 20,000 Public Liability Insurance 2,160 Public Liability Insurance 2,160
Fixed Personal Accident & Sickness 60 60 60 60 60 60 60 60 60 60 60 60 720 Personal Accident & Sickness 60 60 60 60 60 60 60 60 60 60 60 60 720 2,160 Less Repayments 5,400 14,600 Less Repayments 10,800 9,200 Fire, Theft & Accident Insur. 720 Fire, Theft & Accident Insur. 720
Fixed Motor Vehicle Insurance/Reg. 880 880 Motor Vehicle Insurance/Reg. 880 880 2,640 Personal Accident & Sickness 720 Personal Accident & Sickness 720
Variable Motor Vehicle Petrol Costs 160 160 160 160 160 160 160 160 160 160 160 160 1,920 Motor Vehicle Petrol Costs 160 160 160 160 160 160 160 160 160 160 160 160 1,920 5,760 Non-current Liabilities Non-current Liabilities Motor Vehicle Insurance/Reg. 880 Motor Vehicle Insurance/Reg. 880 Break-even
Variable Motor Vehicle Rent 500 500 1,000 Motor Vehicle Rent 500 500 1,000 3,000 Motor Vehicle Petrol Costs 1,920 Motor Vehicle Petrol Costs 1,920 Est. Avg. Daily Takings 317
Variable Vehicle Repairs 25 25 25 25 25 25 25 25 25 25 25 25 300 Vehicle Repairs 25 25 25 25 25 25 25 25 25 25 25 25 300 900 Total Assets $ 78,901 Total Proprietorship $ 78,901 Total $ 148,096 $ 148,096 TOTAL LIABILITIES 14,600 TOTAL LIABILITIES 9,200 Motor Vehicle Rent 1,000 Motor Vehicle Rent 1,000 1.1 110% Avg. Daily Ta 256
Variable Parking 100 100 100 100 100 100 100 100 100 100 100 100 1,200 Parking 100 100 100 100 100 100 100 100 100 100 100 100 1,200 3,600 25,002.00 NET ASSETS 75,928 90,528 NET ASSETS 147,907 Vehicle Repairs 300 Vehicle Repairs 300 1.2 120% Avg. Daily Ta 214
Variable Cleaning 800 800 800 800 800 800 800 800 800 800 800 800 9,600 Cleaning 800 800 800 800 800 800 800 800 800 800 800 800 9,600 28,800 Depreciation for other capital equipment Company Tax Payable $ 18,333.2 Depreciation for other capital equipment Parking 1,200 Parking 1,200 1.3 130% Avg. Daily Ta 184
Variable Printing & Stationery 1,200 1,200 12,000 1,200 15,600 Printing & Stationery 1,200 1,200 1,200 1,200 4,800 25,200 @ 20% (Diminishing Method), Car @ 22.5% (If incorporation takes place) @ 20% (Diminishing Method), Car @ 22.5% Company Tax Payable $ 32,512.6 B r
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Cleaning 9,600 Cleaning 9,600 1.4 140% Avg. Daily Ta 162
Variable Graphic Design 1,500 1,500 1,500 4,500 Graphic Design 1,500 1,500 3,000 10,500 (If incorporation takes place)
D o l la r s ( $ )
Printing & Stationery 15,600 Printing & Stationery 4,800 1.50 150% Avg. Daily Ta 144
Variable Postage 900 900 900 900 3,600 Postage 900 900 900 900 3,600 10,800 Company Tax Rate 36% Company Tax Rate 36% Graphic Design 4,500 Graphic Design 3,000
Variable Advertising Costs 1,624 1,962 2,053 2,122 2,230 2,026 2,280 2,020 2,037 2,321 2,020 2,155 24,852 Advertising Costs 2,230 1,993 2,155 2,202 2,053 2,122 2,230 2,067 2,238 2,103 2,037 2,321 25,751 76,354 Postage 3,600 Postage 3,600
Variable Telephone Costs 320 320 320 320 320 320 320 320 320 320 320 320 3,840 Telephone Costs 320 320 320 320 320 320 320 320 320 320 320 320 3,840 11,520 D a ily
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Advertising Costs 24,852 Advertising Costs 25,751
Variable Newspaper Subscriptions 90 90 90 90 90 90 90 90 90 90 90 90 1,080 Newspaper Subscriptions 90 90 90 90 90 90 90 90 90 90 90 90 1,080 3,240 Telephone Costs 3,840 Telephone Costs 3,840
Variable Other Travel Costs 200 200 200 200 200 200 200 200 200 200 200 200 2,400 Other Travel Costs 200 200 200 200 200 200 200 200 200 200 200 200 2,400 7,200 Newspaper Subscriptions 1,080 Newspaper Subscriptions 1,080 1,573,863.45
Variable Staff Bonuses 2,000 2,000 Staff Bonuses 2,000 2,000 6,000 Other Travel Costs 2,400 Other Travel Costs 2,400 1,573,863
Variable Sundries 50 50 50 50 50 50 50 50 50 50 50 50 600 Sundries 50 50 50 50 50 50 50 50 50 50 50 50 600 1,800 Staff Bonuses 2,000 Staff Bonuses 2,000
Da y s Re s t au r a n t O p e n f o r Bu s in e s s
Variable Donations 200 200 Donations 500 500 1,200 Sundries 600 Sundries 600
Fixed License Fees 800 800 License Fees 800 800 2,400 Donations 200 Donations 500
Variable Bad Debts 20 20 20 20 20 20 20 20 20 20 20 20 240 Bad Debts 20 20 20 20 20 20 20 20 20 20 20 20 240 720 License Fees 800 License Fees 800
Fixed Pest Eradication 250 250 250 750 Pest Eradication 250 250 500 1,750 Bad Debts 240 Bad Debts 240
Variable Replacements, breakages 30 30 30 30 30 30 30 30 30 30 30 30 360 Replacements, breakages 30 30 30 30 30 30 30 30 30 30 30 30 360 1,080 Pest Eradication 750 Pest Eradication 500
Variable Tax Payable 0 Tax Payable 18,333 18,333 36,666 Replacements, breakages 360 Replacements, breakages 360
Fixed Capital Equipment Purchases 5,000 5,000 Capital Equipment Purchases 2,500 2,500 10,000 Depreciation 4,375 Depreciation 3916
Fixed Bank Loan Repayments 450 450 450 450 450 450 450 450 450 450 450 450 5,400 Bank Loan Repayments 450 450 450 450 450 450 450 450 450 450 450 450 5,400 16,200 Bre ak-even Po int Y ear 1 at Vario us Dai l y Rates TOTAL EXPENSES 431,453 TOTAL EXPENSES 409,526
E sti mate Aver age Dai ly Taki ng s
Variable Drawings by owners 0 Drawings by owners 0 0 $2, 270 p er Day = BE 317 Days
Total Payments 77,356 59,552 62,290 64,038 63,539 63,350 77,688 60,416 60,662 67,498 60,916 66,181 783,487 Total Payments 87,987 60,221 63,526 65,944 61,125 65,303 66,354 61,332 63,886 64,458 61,377 68,863 790,377 2,364,240 120 % of $2, 270 = BE 214 Days OPERATING PROFIT BEFORE INCOME TAX 50,926 OPERATING PROFIT BEFORE INCOME TAX 90,313
35 0
Cumulative Payments 77,356 136,907 199,198 263,235 326,774 390,124 467,812 528,229 588,891 656,389 717,305 783,487 Cumulative Payments 871,474 931,695 995,222 1,061,165 1,122,291 1,187,593 1,253,947 1,315,279 1,379,165 1,443,623 1,505,000 1,573,863 3 17
30 0
Closing Balance 6,794 12,656 18,814 25,519 36,301 40,483 38,788 45,717 52,949 62,807 69,236 74,901 Closing Balance 61,233 67,442 75,761 83,221 90,545 95,985 103,951 111,529 122,259 127,886 134,403 142,896 256
Bank Balance Assuming Overdraft -13,206 -7,344 -1,186 5,519 16,301 20,483 18,788 25,717 32,949 42,807 49,236 54,901 Bank Balance Assuming Overdraft 41,233 47,442 55,761 63,221 70,545 75,985 83,951 91,529 102,259 107,886 114,403 122,896 25 0
2 14
20 0 1 84
162
Net Cash Flow -23,206 5,862 6,158 6,705 10,781 4,182 -1,695 6,929 7,232 9,858 6,429 5,665 -13,667 6,208 8,320 7,460 7,323 5,440 7,966 7,578 10,730 5,627 6,517 8,493 15 0
1 44
Cumulating Cash Flow -23,206 -17,344 -11,186 -4,481 6,301 10,483 8,788 15,717 22,949 32,807 39,236 44,901 31,233 37,442 45,761 53,221 60,545 65,985 73,951 81,529 92,259 97,886 104,403 112,896
B r
e a
k -
E v e
n f
r Y e
o a r 2
( a y
D s A n n
u a
y )
l
D o l a rs ($ )
10 0
Fixed 38,548 23,481 24,861 23,481 23,481 23,731 23,981 23,481 23,481 23,981 23,481 23,731 27,491 23,691 24,571 24,191 23,691 23,941 24,191 23,691 23,691 24,191 23,691 23,941
Variable 38,808 36,071 37,429 40,557 40,058 39,619 53,707 36,936 37,181 43,517 37,436 42,451 60,496 36,531 38,956 41,753 37,434 41,362 42,163 37,641 40,196 40,267 37,686 44,922 50
Total Costs 77,356 59,552 62,290 64,038 63,539 63,350 77,688 60,416 60,662 67,498 60,916 66,181 87,987 60,221 63,526 65,944 61,125 65,303 66,354 61,332 63,886 64,458 61,377 68,863 0
Es t. Avg. D aily 11 0% Avg. Da il y 12 0% Avg. Da il y 1 3 0% Avg .D aily 1 40% Avg .D ail y 150 % Av g. Daily D a
il y T
T o
a k
ta l C
i ng s x
N o .D a y
o s t/ D a
y
s DFa
yix
esd C o s
t /Y e
a r V a
i a b
r le C o
s t /D a y
Ta kin gs Ta kin gs Takin gs T a kings T ak ing s Ta kin gs

Bre a k-e ve n
Jan-99 Feb-99 Mar-99 Apr-99 May-99 Jun-99 Jul-99 Aug-99 Sep-99 Oct-99 Nov-99 Dec-99 Jan-00 Feb-00 Mar-00 Apr-00 May-00
Cumulative Sales Only 54,149 119,563 188,012 258,755 333,075 400,607 476,600 543,946 611,840 689,196 756,541 828,387 902,707 969,137 1,040,983 1,114,387 1,182,835
Break-even Year 1 720,456 720,456 720,456 720,456 720,456 720,456 720,456 720,456 720,456 720,456 720,456 720,456 720,456 720,456 720,456 720,456 720,456
Total Receipts (including Reve nues) on a Tota l Purchases/Expense (Ca sh Outflows)
Month by Month Basis - J anuary 199 9 - Dece mber 2000
90,000
Januar y 1999 - December 200 0 90,000
80,000 80,000
D ollars ($)
Do llars ($)
70,000 70,000
60,000 60,000
50,000 50,000 Month (Point) whe n Break -ev en is achieved

Year 1 - Sc enario A
1,4 00,0 00
40,000 40,000
30,000 1,2 00,0 00

30,000
D oll ars ($)

20,000 20,000 1,0 00,0 00
10,000 10,000
8 00,0 00
0 0
9 9 9 9 9 9 9 9 9 1 00 0 0 0 0 0 0 0 0 9 00 9 9 9 9 9 9 1 0 0 0 0 0 0 0 6 00,0 00
-9 -9 r-9 y-99 un-9 g-9
99
v-9
99
an- -0 r-0 0 y-00 n-0 g-0
00
v-0 -9 b-9
99 -9 99 -99 99 -99 r -0 b-0
00 -0 00 -00 00 -00
Jan Feb Ma Apr-9 Ma J Jul-9 Jul-0 Jul-9 Jul-0
Au Sep- Oct-9 No Dec- Year J Feb Ma Apr- Ma Ju Au Sep- Oct-0 No Jan Dec-Fe Mar-9 Apr-9 May- Jun Aug- Sep Oct-9 Nov- Dec Yea Jan Fe Mar-0 Apr-0 May- Jun Aug- Sep Oct-0 Nov- Dec
4 00,0 00
2 00,0 00
Total Rev enues Les s E xpenses on a Month by Month Basis - Total Re venues Le ss Expe nses on a Cumulating Bas is -
(or Cash Flows) (or Cash Flows)
-
January 19 99 - Dec emb er 2000 Januar y 1 999 - De cember 2000
F eb-9 9
Apr- 99
M ay-9 9
Ju l-99
Aug -99
Sep-9 9
Dec-9 9
Ja n-0 0
Apr -00
140
Ja n-99
Mar- 99
Jun -99
Oc t-99
Nov -99
Feb- 00
Mar -00
May- 00
Cum u lative Sal es Only Br eak - even Year 1
12 115
D ol lars ($)
Dol lars ($)
7 90
2 65
-3 40
-8 15
-13 -10
-18 -35
Ope ning Bank Balance - Month by Month Balance a t Bank at End of Month - Month by Month
Ja nuary 1999 - Decem be r 2000 (As sum in g Overdraft of $20,000)
1 50 January 1 9 99 - Dec ember 2000 2400
150
1 30
130
Dol lars ($)
1 10
D oll ars ($)
110
90
90
70
70
50 50
30 30
10 10
J ul
J an
F eb
Y ea
Feb
-10
Apr
A ug
Mar
Apr
Aug
Sep
J un
J un
May
Oc t
May
Oc t
D ec
D ec
J ul
Mar
J un
Sep
Jan
Jun
Jan
Feb
Aug
S ep
Yea
Jan
Feb
-10
Mar
Mar
Aug
Sep
N ov
D ec
Nov
Dec
May
Oct
N ov
May
Oct
N ov
Jul
Jul
Apr
Apr
-30 -30
MONTHLY PROFIT & LOSS Jan-99 Feb-99 Mar-99 Apr-99 May-99 Jun-99 Jul-99 Aug-99 Sep-99 Oct-99 Nov-99 Dec-99 Jan-00 Feb-00 Mar-00 Apr-00 May-00 Jun-00 Jul-00 Aug-00 Sep-00 Oct-00 Nov-00 Dec-00
Sales $ 54,149.20 $ 65,414.00 $ 68,448.50 $ 70,743.00 $ 74,320.00 $ 67,532.50 $ 75,993.00 $ 67,345.50 $ 67,894.00 $ 77,356.00 $ 67,345.50 $ 71,846.00 $ 74,320.00 $ 66,429.50 $ 71,846.00 $ 73,404.00 $ 68,448.50 $ 70,743.00 $ 74,320.00 $ 68,909.50 $ 74,616.00 $ 70,085.50 $ 67,894.00 $ 77,356.00
Less Cost of Goods Sold $ 22,617.58 $ 27,322.77 $ 28,590.25 $ 29,548.64 $ 31,042.72 $ 28,207.65 $ 31,741.52 $ 28,129.54 $ 28,358.64 $ 32,310.83 $ 28,129.54 $ 30,009.36 $ 31,042.72 $ 27,746.94 $ 30,009.36 $ 30,660.12 $ 28,590.25 $ 29,548.64 $ 31,042.72 $ 28,782.81 $ 31,166.36 $ 29,274.01 $ 28,358.64 $ 32,310.83
Gross Profit $ 31,531.62 $ 38,091.23 $ 39,858.25 $ 41,194.36 $ 43,277.28 $ 39,324.85 $ 44,251.48 $ 39,215.96 $ 39,535.36 $ 45,045.17 $ 39,215.96 $ 41,836.64 $ 43,277.28 $ 38,682.56 $ 41,836.64 $ 42,743.88 $ 39,858.25 $ 41,194.36 $ 43,277.28 $ 40,126.69 $ 43,449.64 $ 40,811.49 $ 39,535.36 $ 45,045.17
Operating Expenses $ 49,288.06 $ 31,779.01 $ 33,250.04 $ 34,038.88 $ 32,046.19 $ 34,692.56 $ 45,496.38 $ 31,836.95 $ 31,853.41 $ 34,737.27 $ 32,336.95 $ 35,721.97 $ 35,661.19 $ 32,024.47 $ 33,066.97 $ 34,833.71 $ 32,085.04 $ 35,303.88 $ 34,861.19 $ 32,098.87 $ 32,270.07 $ 34,734.15 $ 32,568.41 $ 36,102.27
Net Profit $ (17,756.44) $ 6,312.22 $ 6,608.21 $ 7,155.48 $ 11,231.09 $ 4,632.29 $ (1,244.89) $ 7,379.01 $ 7,681.95 $ 10,307.91 $ 6,879.01 $ 6,114.68 $ 7,616.09 $ 6,658.09 $ 8,769.68 $ 7,910.18 $ 7,773.21 $ 5,890.48 $ 8,416.09 $ 8,027.82 $ 11,179.58 $ 6,077.34 $ 6,966.95 $ 8,942.91
MONTHLY BALANCE SHEET

Share Capital Jan-99 Feb-99 Mar-99 Apr-99 May-99 Jun-99 Jul-99 Aug-99 Sep-99 Oct-99 Nov-99 Dec-99 Jan-00 Feb-00 Mar-00 Apr-00 May-00 Jun-00 Jul-00 Aug-00 Sep-00 Oct-00 Nov-00 Dec-00
25000 Issued Capital (Equity) $ 25,000.00 $ 7,243.56 $ 13,555.78 $ 20,163.99 $ 27,319.47 $ 38,550.56 $ 43,182.85 $ 41,937.96 $ 49,316.97 $ 56,998.92 $ 67,306.83 $ 74,185.84 $ 80,300.51 $ 87,916.61 $ 94,574.70 $ 103,344.38 $ 111,254.56 $ 119,027.76 $ 124,918.25 $ 133,334.34 $ 141,362.16 $ 152,541.74 $ 158,619.08 $ 165,586.03
Reserves $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00
Profit & Loss YTD $ (17,756.44) $ 6,312.22 $ 6,608.21 $ 7,155.48 $ 11,231.09 $ 4,632.29 $ (1,244.89) $ 7,379.01 $ 7,681.95 $ 10,307.91 $ 6,879.01 $ 6,114.68 $ 7,616.09 $ 6,658.09 $ 8,769.68 $ 7,910.18 $ 7,773.21 $ 5,890.48 $ 8,416.09 $ 8,027.82 $ 11,179.58 $ 6,077.34 $ 6,966.95 $ 8,942.91
less Drawings $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
25000 $ 7,245.56 $ 13,557.78 $ 20,165.99 $ 27,321.47 $ 38,552.56 $ 43,184.85 $ 41,939.96 $ 49,318.97 $ 57,000.92 $ 67,308.83 $ 74,187.84 $ 80,302.51 $ 87,918.61 $ 94,576.70 $ 103,346.38 $ 111,256.56 $ 119,029.76 $ 124,920.25 $ 133,336.34 $ 141,364.16 $ 152,543.74 $ 158,621.08 $ 165,588.03 $ 174,530.93
Represented by:
Current Assets
Cash at Hand $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00
10000 Cash at Bank $ 6,793.56 $ 12,655.78 $ 18,813.99 $ 25,519.47 $ 36,300.56 $ 40,482.85 $ 38,787.96 $ 45,716.97 $ 52,948.92 $ 62,806.83 $ 69,235.84 $ 74,900.51 $ 61,233.42 $ 67,441.52 $ 75,761.19 $ 83,221.37 $ 90,544.58 $ 95,985.06 $ 103,951.15 $ 111,528.98 $ 122,258.55 $ 127,885.89 $ 134,402.84 $ 142,895.75
Stock
Non-current Assets
15000 Car $ 15,000.00 $ 15,000.00 $ 15,000.00 $ 15,000.00 $ 15,000.00 $ 15,000.00 $ 15,000.00 $ 15,000.00 $ 15,000.00 $ 15,000.00 $ 15,000.00 $ 15,000.00 $ 15,000.00 $ 15,000.00 $ 15,000.00 $ 15,000.00 $ 15,000.00 $ 15,000.00 $ 15,000.00 $ 15,000.00 $ 15,000.00 $ 15,000.00 $ 15,000.00 $ 15,000.00
Capital Equipment $ 5,000.00 $ 5,000.00 $ 5,000.00 $ 5,000.00 $ 5,000.00 $ 5,000.00 $ 5,000.00 $ 5,000.00 $ 5,000.00 $ 5,000.00 $ 5,000.00 $ 5,000.00 $ 7,500.00 $ 7,500.00 $ 7,500.00 $ 7,500.00 $ 7,500.00 $ 7,500.00 $ 7,500.00 $ 7,500.00 $ 7,500.00 $ 7,500.00 $ 7,500.00 $ 7,500.00
25000 Total Assets $ 26,795.56 $ 32,657.78 $ 38,815.99 $ 45,521.47 $ 56,302.56 $ 60,484.85 $ 58,789.96 $ 65,718.97 $ 72,950.92 $ 82,808.83 $ 89,237.84 $ 94,902.51 $ 83,735.42 $ 89,943.52 $ 98,263.19 $ 105,723.37 $ 113,046.58 $ 118,487.06 $ 126,453.15 $ 134,030.98 $ 144,760.55 $ 150,387.89 $ 156,904.84 $ 165,397.75
Current Liabilities
Trade Creditors
Bank Loan $ - $ (450.00) $ (900.00) $ (1,350.00) $ (1,800.00) $ (2,250.00) $ (2,700.00) $ (3,150.00) $ (3,600.00) $ (4,050.00) $ (4,500.00) $ (4,950.00) $ (5,400.00) $ (5,850.00) $ (6,300.00) $ (6,750.00) $ (7,200.00) $ (7,650.00) $ (8,100.00) $ (8,550.00) $ (9,000.00) $ (9,450.00) $ (9,900.00) $ (10,350.00)
Less Repayments $ 450.00 $ 450.00 $ 450.00 $ 450.00 $ 450.00 $ 450.00 $ 450.00 $ 450.00 $ 450.00 $ 450.00 $ 450.00 $ 450.00 $ 450.00 $ 450.00 $ 450.00 $ 450.00 $ 450.00 $ 450.00 $ 450.00 $ 450.00 $ 450.00 $ 450.00 $ 450.00 $ 450.00
$ (450.00) $ (900.00) $ (1,350.00) $ (1,800.00) $ (2,250.00) $ (2,700.00) $ (3,150.00) $ (3,600.00) $ (4,050.00) $ (4,500.00) $ (4,950.00) $ (5,400.00) $ (5,850.00) $ (6,300.00) $ (6,750.00) $ (7,200.00) $ (7,650.00) $ (8,100.00) $ (8,550.00) $ (9,000.00) $ (9,450.00) $ (9,900.00) $ (10,350.00) $ (10,800.00)
Non-current Liabilities
0 Total Liabilities $ (450.00) $ (900.00) $ (1,350.00) $ (1,800.00) $ (2,250.00) $ (2,700.00) $ (3,150.00) $ (3,600.00) $ (4,050.00) $ (4,500.00) $ (4,950.00) $ (5,400.00) $ (5,850.00) $ (6,300.00) $ (6,750.00) $ (7,200.00) $ (7,650.00) $ (8,100.00) $ (8,550.00) $ (9,000.00) $ (9,450.00) $ (9,900.00) $ (10,350.00) $ (10,800.00)
25000 NET ASSETS $ 27,245.56 $ 33,557.78 $ 40,165.99 $ 47,321.47 $ 58,552.56 $ 63,184.85 $ 61,939.96 $ 69,318.97 $ 77,000.92 $ 87,308.83 $ 94,187.84 $ 100,302.51 $ 89,585.42 $ 96,243.52 $ 105,013.19 $ 112,923.37 $ 120,696.58 $ 126,587.06 $ 135,003.15 $ 143,030.98 $ 154,210.55 $ 160,287.89 $ 167,254.84 $ 176,197.75
Page 1
Sh eetA
246 252 258 264 270 276 282 288 294 300 306 312 318 324 330 336 342 348 354 360 366
558,310 571,928 585,545 599,162 612,780 626,397 640,014 653,632 667,249 680,866 694,484 708,101 721,718 735,335 748,953 762,570 776,187 789,805 803,422 817,039 830,657
299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60 299,716.60
326,047.78 334,000.17 341,952.55 349,904.94 357,857.32 365,809.71 373,762.09 381,714.48 389,666.86 397,619.25 405,571.63 413,524.02 421,476.40 429,428.79 437,381.17 445,333.56 453,285.94 461,238.33 469,190.71 477,143.10 485,095.48
625,764.38 633,716.77 641,669.15 649,621.54 657,573.92 665,526.31 673,478.69 681,431.08 689,383.46 697,335.85 705,288.23 713,240.62 721,193.00 729,145.39 737,097.77 745,050.16 753,002.54 760,954.93 768,907.31 776,859.70 784,812.08
246 252 258 264 270 276 282 288 294 300 306 312 318 324 330 336 342 348 354 360 366
558,310 571,928 585,545 599,162 612,780 626,397 640,014 653,632 667,249 680,866 694,484 708,101 721,718 735,335 748,953 762,570 776,187 789,805 803,422 817,039 830,657
290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60 290,969.60
336,586.75 344,796.18 353,005.61 361,215.05 369,424.48 377,633.91 385,843.34 394,052.78 402,262.21 410,471.64 418,681.08 426,890.51 435,099.94 443,309.37 451,518.81 459,728.24 467,937.67 476,147.11 484,356.54 492,565.97 500,775.40
627,556.35 635,765.78 643,975.21 652,184.65 660,394.08 668,603.51 676,812.94 685,022.38 693,231.81 701,441.24 709,650.68 717,860.11 726,069.54 734,278.97 742,488.41 750,697.84 758,907.27 767,116.71 775,326.14 783,535.57 791,745.00
Page 2
She etB
Cash Flow Scenario B (Best Case) Total Cash Flow (Best Case) Total Total Both Preliminary Simple Balance Sheet as at 30 June 1999 Preliminary Simple Profit & Loss Statement
Jan-99 Feb-99 Mar-99 Apr-99 May-99 Jun-99 Jul-99 Aug-99 Sep-99 Oct-99 Nov-99 Dec-99 Year 1 Jan-00 Feb-00 Mar-00 Apr-00 May-00 Jun-00 Jul-00 Aug-00 Sep-00 Oct-00 Nov-00 Dec-00 Year 2 Years Table of Sales Number of Days for Each Month of 1999 and 2000 Cummings & Partners 12 Months Ending June 1999
Opening Balance 30,000 55,840 91,913 129,811 169,412 214,892 250,353 284,200 322,313 361,006 407,092 444,705 Opening Balance 483,822 523,702 561,148 603,434 645,647 685,225 724,077 766,026 804,861 849,723 887,200 924,462 Monday Tuesday Wednesday Thursday Friday Saturday Sunday Monday Tuesday Wednesday Thursday Friday Saturday Sunday Total (Scenario B) Cummings & Partners
Breakfast 6,528 5,664 6,072 5,952 6,504 5,952 6,312 5,928 5,952 6,528 5,928 6,096 73,416 Breakfast 6,504 5,808 6,096 6,384 6,072 5,952 6,504 $6,096 6,168 6,288 5,952 6,528 74,352 222,120 Estimated Average Price Meals Jan-99 4 4 4 4 5 5 5 31
Morning Tea 6,270 5,400 5,760 5,670 6,240 5,640 6,030 5,640 5,640 6,270 5,640 5,790 69,990 Morning Tea 6,240 5,520 5,790 6,120 5,760 5,670 6,240 $5,760 5,910 6,000 5,640 6,270 70,920 211,830 Breakfast $12 $12 $12 $12 $12 $12 $12 Feb-99 4 4 4 4 4 4 4 28 SHARE CAPITAL AND RESERVES
Lunch 23,650 20,000 20,900 21,700 22,700 20,600 23,200 20,600 20,750 23,650 20,600 22,000 260,350 Lunch 22,700 20,300 22,000 22,400 20,900 21,700 22,700 $21,050 22,750 21,500 20,750 23,650 262,400 785,150 Morning Tea $6 $6 $6 $6 $6 $6 $6 Mar-99 5 5 5 4 4 4 4 31 $ $
Afternoon Tea 6,344 5,344 5,560 5,624 6,256 5,488 6,104 5,488 5,536 6,344 5,488 5,696 69,272 Afternoon Tea 6,256 5,416 5,696 6,184 5,560 5,624 6,256 $5,608 5,984 5,848 5,536 6,344 70,312 209,896 Lunch $15 $15 $15 $15 $25 $25 $15 Apr-99 4 4 4 5 5 4 4 30
Dinner 1 54,100 46,500 49,125 50,400 52,300 48,425 53,400 48,075 48,950 54,100 48,075 51,450 604,900 Dinner 1 52,300 47,375 51,450 51,600 49,125 50,400 52,300 $49,825 52,000 50,175 48,950 54,100 609,600 1,824,100 Afternoon Tea $6 $6 $6 $6 $8 $8 $6 May-99 5 4 4 4 4 5 5 31
Dinner 2 27,500 22,000 22,000 24,500 25,000 22,000 27,500 22,000 22,000 27,500 22,000 24,500 288,500 Dinner 2 25,000 22,000 24,500 25,000 22,000 24,500 25,000 $22,000 27,500 22,000 22,000 27,500 289,000 866,500 Dinner #1 $35 $35 $35 $35 $50 $50 $35 Jun-99 4 5 5 4 4 4 4 30 Reserves
Late Supper/Late Drinks 11,920 9,920 10,280 10,840 11,240 10,160 11,640 10,160 10,160 11,920 10,160 10,960 129,360 Late Supper/Late Drinks 11,240 10,040 10,960 11,120 10,280 10,840 11,240 $10,280 11,520 10,560 10,160 11,920 130,160 389,680 Dinner #2 $35 $35 $35 $35 $50 $50 $35 Jul-99 4 4 4 5 5 5 4 31 2 Issued Capital 2
Corporate & Other Catering 18,400 16,000 17,200 16,800 18,400 16,800 17,800 16,800 16,800 18,400 16,800 17,200 207,400 Corporate & Other Catering 18,400 16,400 17,200 18,000 17,200 16,800 18,400 $17,200 17,400 17,800 16,800 18,400 210,000 627,400 Supper/Late Drinks $10 $10 $10 $10 $20 $20 $10 Aug-99 5 5 4 4 4 4 4 30 11,106 Accumulated Profit (669,399)
Total Receipts 154,712 130,828 136,897 141,486 148,640 135,065 151,986 134,691 135,788 154,712 134,691 143,692 1,703,188 Total Receipts 148,640 132,859 143,692 146,808 136,897 141,486 148,640 137,819 149,232 140,171 135,788 154,712 1,716,744 5,136,676 Corporate & Other Catering $20 $20 $20 $20 $20 $25 $25 Sep-99 4 4 5 5 4 4 4 30 11,108 Total Capital & Reserves (669,397)
Cumulative Sales Only 154,712 285,540 422,437 563,923 712,563 847,628 999,614 1,134,305 1,270,093 1,424,805 1,559,496 1,703,188 Cumulative Sales Only 1,851,828 1,984,687 2,128,379 2,275,187 2,412,084 2,553,570 2,702,210 2,840,029 2,989,261 3,129,432 3,265,220 3,419,932 Estimated Average Number of Patrons Oct-99 4 4 4 4 5 5 5 31
Total at Bank 184,712 186,668 228,810 271,297 318,052 349,957 402,339 418,891 458,101 515,718 541,783 588,397 Total at Bank 632,462 656,561 704,840 750,242 782,544 826,711 872,717 903,845 954,093 989,894 1,022,988 1,079,174 Breakfast 10 12 12 12 12 30 30 Nov-99 5 5 4 4 4 4 4 30 REPRESENTED BY
Bank Loan 20,000 Bank Loan Morning Tea 20 20 20 20 25 60 60 Dec-99 4 4 5 5 5 4 4 31
Fixed Food Stock (36% Sales) x 110% 61,266 51,808 54,211 56,028 58,861 53,486 60,186 53,338 53,772 61,266 53,338 56,902 674,462 Food Stock (36% Sales) x 110% 58,861 52,612 56,902 58,136 54,211 56,028 58,861 54,576 59,096 55,508 53,772 61,266 679,831 2,034,124 Lunch 20 20 20 30 50 60 60 Jan-00 5 4 4 4 4 5 5 31 Current Assets
Variable Non-alc. Beverages (1% sales) x110% 1,702 1,439 1,506 1,556 1,635 1,486 1,672 1,482 1,494 1,702 1,482 1,581 18,735 Non-alc. Beverages (1% sales) x110% 1,635 1,461 1,581 1,615 1,506 1,556 1,635 1,516 1,642 1,542 1,494 1,702 18,884 56,503 Afternoon Tea 12 12 12 20 20 60 60 Feb-00 4 5 4 4 4 4 4 29 2 Cash in Hand 2
Fixed Alcoholic Beverages (2% sales) x 110% 3,404 2,878 3,012 3,113 3,270 2,971 3,344 2,963 2,987 3,404 2,963 3,161 37,470 Alcoholic Beverages (2% sales) x 110% 3,270 2,923 3,161 3,230 3,012 3,113 3,270 3,032 3,283 3,084 2,987 3,404 37,768 113,007 Dinner #1 20 25 30 40 50 60 60 Mar-00 4 4 5 5 5 4 4 31 8,038 Trade Debtors 8,038
Variable Freight/Ins Charges (3% Food, Bev) 1,991 1,684 1,762 1,821 1,913 1,738 1,956 1,733 1,748 1,991 1,733 1,849 21,920 Freight/Ins Charges (3% Food, Bev) 1,913 1,710 1,849 1,889 1,762 1,821 1,913 1,774 1,921 1,804 1,748 1,991 22,094 66,109 Dinner #2 0 0 0 0 50 60 0 Apr-00 4 4 4 4 4 5 5 30 (880) Less Overpayment - Telstra (880)
Variable Other supplies 3,000 800 800 800 800 800 800 800 800 800 800 800 11,800 Other supplies 800 800 800 800 800 800 800 800 800 800 800 800 9,600 31,000 Supper/Late Drinks 12 12 12 12 40 40 40 May-00 5 5 5 4 4 4 4 31 17,240 Work in Progress 17,240
Fixed Rental of Premises ($50k pa) 8,334 4,167 4,167 4,167 4,167 4,167 4,167 4,167 4,167 4,167 4,167 4,167 54,171 Rental of Premises ($50k pa) 4,167 4,167 4,167 4,167 4,167 4,167 4,167 4,167 4,167 4,167 4,167 4,167 50,004 154,179 Corporate & Other Catering 20 20 20 20 20 40 40 Jun-00 4 4 4 5 5 4 4 30 24,400
Equipment Rental 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 14,400 Equipment Rental 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 14,400 43,200 Estimated Total Sales Jul-00 5 4 4 4 4 5 5 31
Fixed Rates 500 500 500 1,500 Rates 500 500 500 500 2,000 5,500 Breakfast $120 $144 $144 $144 $144 $360 $360 Aug-00 4 5 5 5 4 4 4 31 Property Plant & Equipment
Fixed Repairs & Maintenance 5,000 150 150 150 150 150 150 150 150 150 150 150 6,650 Repairs & Maintenance 150 150 150 150 150 150 150 150 150 150 150 150 1,800 10,250 Morning Tea $120 $120 $120 $120 $150 $360 $360 Sep-00 4 4 4 4 5 5 4 30 53,409 Motor Vehicles - at cost 53,409
Variable Salary Gerard Demarte 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 36,000 Salary Gerard Demarte 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 36,000 108,000 Lunch $300 $300 $300 $450 $1,250 $1,500 $900 Oct-00 5 5 4 4 4 4 5 31 (35,850) Less Provision for Depn 39,794
Monthly Fixed Salary Lisa Demarte 0 0 0 0 0 0 0 0 0 0 0 0 0 Salary Lisa Demarte 0 0 0 0 0 0 1,084 1,084 1,084 1,084 1,084 1,084 6,504 13,008 Afternoon Tea $72 $72 $72 $120 $160 $480 $360 Nov-00 4 4 5 5 4 4 4 30 13,615
Wages Full-time Staff (4) Fixed Wages Full-time Staff (4) x 120% 9,371 9,371 9,371 9,371 9,371 9,371 9,371 9,371 9,371 9,371 9,371 9,371 112,450 Wages Full-time Staff (4) x 120% 9,371 9,371 9,371 9,371 9,371 9,371 9,371 9,371 9,371 9,371 9,371 9,371 112,450 337,349 Dinner #1 $700 $875 $1,050 $1,400 $2,500 $3,000 $2,100 Dec-00 4 4 4 4 5 5 5 31 9,352 Office Equipment - at cost 9,352
(2 x Grade 3) 3,544 Fixed Wages Part-time Staff (2) x 120% 3,744 3,744 3,744 3,744 3,744 3,744 3,744 3,744 3,744 3,744 3,744 3,744 44,928 Wages Part-time Staff (2) x 120% 3,744 3,744 3,744 3,744 3,744 3,744 3,744 3,744 3,744 3,744 3,744 3,744 44,928 134,784 Dinner #2 $0 $0 $0 $0 $2,500 $3,000 $0 (7,953) Less Provision for Depn 8,327
(1xGrade 5) 1,994 Fixed Wages Casual Staff 1,109 1,109 1,109 1,109 1,109 1,109 1,109 1,109 1,109 1,109 1,109 1,109 13,308 Wages Casual Staff 1,109 1,109 1,109 1,109 1,109 1,109 1,109 1,109 1,109 1,109 1,109 1,109 13,308 39,924 Supper/Late Drinks $120 $120 $120 $120 $800 $800 $400 Estimated Monthly Sales 1,025
(2xGrade 7) 4542 Variable Superannuation G & L Demarte 150 150 150 150 150 150 150 150 150 150 150 150 1,800 Superannuation G & L Demarte 150 150 150 150 150 150 204 204 204 204 204 204 2,125 6,050 Corporate & Other Catering $400 $400 $400 $400 $400 $1,000 $1,000 Jan-99 $7,328 $7,328 $7,328 $7,328 $9,160 $9,160 $9,160 $56,792 3,615 Furniture & Fittings - at cost 3,615
10,080 Variable Superannuation Other Staff 656 656 656 656 656 656 656 656 656 656 656 656 7,869 Superannuation Other Staff 656 656 656 656 656 656 656 656 656 656 656 656 7,869 23,607 Total Sales $1,832 $2,031 $2,206 $2,754 $7,904 $10,500 $5,480 Feb-99 $7,328 $7,328 $7,328 $7,328 $7,328 $7,328 $7,328 $51,296 (2,943) Less Provision for Depn 3,165
Fixed WorkCover 403 403 403 403 403 403 403 403 403 403 403 403 4,834 WorkCover 403 403 403 403 403 403 430 430 430 430 430 430 4,997 14,829 Mar-99 $9,160 $9,160 $9,160 $7,328 $7,328 $7,328 $7,328 $56,792 450
Wages Part-time Staff (2) Variable Payroll Tax 967 967 967 967 967 967 967 967 967 967 967 967 11,603 Payroll Tax 967 967 967 967 967 967 1,032 1,032 1,032 1,032 1,032 1,032 11,993 35,588 January 1999 Apr-99 $7,328 $7,328 $7,328 $9,160 $9,160 $7,328 $7,328 $54,960 Intangible Assets
(2xGrade 3, flat $15 /hr) 3,120 Variable Staff Amenities 50 50 50 50 50 50 50 50 50 50 50 50 600 Staff Amenities 50 50 50 50 50 50 50 50 50 50 50 50 600 1,800 Breakfast $480 $576 $576 $576 $720 $1,800 $1,800 $6,528 May-99 $9,160 $7,328 $7,328 $7,328 $7,328 $9,160 $9,160 $56,792 1,355 Formation Expenses at Cost 1,355
(2,496 hrs per year or $37440) Variable Staff Training 1,500 120 120 120 120 120 120 120 120 120 120 120 2,820 Staff Training 120 120 120 120 120 120 120 120 120 120 120 120 1,440 5,700 Morning Tea $480 $480 $480 $480 $750 $1,800 $1,800 $6,270 Jun-99 $7,328 $9,160 $9,160 $7,328 $7,328 $7,328 $7,328 $54,960
Variable Staff Meals 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 21,600 Staff Meals 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 1,800 21,600 64,800 Lunch $1,200 $1,200 $1,200 $1,800 $6,250 $7,500 $4,500 $23,650 Jul-99 $7,328 $7,328 $7,328 $9,160 $9,160 $9,160 $7,328 $56,792 45,385 TOTAL ASSETS 40,845
Fixed Professional Services 600 400 1,000 Professional Services 400 400 1,800 Afternoon Tea $288 $288 $288 $480 $800 $2,400 $1,800 $6,344 Aug-99 $9,160 $9,160 $7,328 $7,328 $7,328 $7,328 $7,328 $54,960
Wages Casual Staff Fixed Electricity & Gas 240 240 240 240 240 240 240 240 240 240 240 240 2,880 Electricity & Gas 240 240 240 240 240 240 240 240 240 240 240 240 2,880 8,640 Dinner #1 $2,800 $3,500 $4,200 $5,600 $12,500 $15,000 $10,500 $54,100 Sep-99 $7,328 $7,328 $9,160 $9,160 $7,328 $7,328 $7,328 $54,960 Less
(Grade 2) 1,109 Variable Public Liability Insurance 180 180 180 180 180 180 180 180 180 180 180 180 2,160 Public Liability Insurance 180 180 180 180 180 180 180 180 180 180 180 180 2,160 6,480 Dinner #2 $0 $0 $0 $0 $12,500 $15,000 $0 $27,500 Oct-99 $7,328 $7,328 $7,328 $7,328 $9,160 $9,160 $9,160 $56,792 Current Liabilities
(832 hours per year or $13,312) Fixed Fire, Theft & Accident Insur. 60 60 60 60 60 60 60 60 60 60 60 60 720 Fire, Theft & Accident Insur. 60 60 60 60 60 60 60 60 60 60 60 60 720 2,160 Supper/Late Drinks $480 $480 $480 $480 $4,000 $4,000 $2,000 $11,920 Nov-99 $9,160 $9,160 $7,328 $7,328 $7,328 $7,328 $7,328 $54,960 18,732 Bank Overdraft -483,822
Fixed Personal Accident & Sickness 60 60 60 60 60 60 60 60 60 60 60 60 720 Personal Accident & Sickness 60 60 60 60 60 60 60 60 60 60 60 60 720 2,160 Corporate & Other Catering $1,600 $1,600 $1,600 $1,600 $2,000 $5,000 $5,000 $18,400 Dec-99 $7,328 $7,328 $9,160 $9,160 $9,160 $7,328 $7,328 $56,792 11,716 Trade Creditors 11,716
Variable Motor Vehicle Insurance/Reg. 880 880 Motor Vehicle Insurance/Reg. 880 880 2,640 February 1999 Jan-00 $9,160 $7,328 $7,328 $7,328 $7,328 $9,160 $9,160 $56,792 (Less Visa Payments) (18,735)
Variable Motor Vehicle Petrol Costs 160 160 160 160 160 160 160 160 160 160 160 160 1,920 Motor Vehicle Petrol Costs 160 160 160 160 160 160 160 160 160 160 160 160 1,920 5,760 Breakfast $480 $576 $576 $576 $576 $1,440 $1,440 $5,664 Feb-00 $7,328 $9,160 $7,328 $7,328 $7,328 $7,328 $7,328 $53,128 1,329 Accrued Expenses 1,329
Fixed Motor Vehicle Rent 500 500 1,000 Motor Vehicle Rent 500 500 1,000 3,000 Morning Tea $480 $480 $480 $480 $600 $1,440 $1,440 $5,400 Mar-00 $7,328 $7,328 $9,160 $9,160 $9,160 $7,328 $7,328 $56,792 -489,512
Fixed Vehicle Repairs 25 25 25 25 25 25 25 25 25 25 25 25 300 Vehicle Repairs 25 25 25 25 25 25 25 25 25 25 25 25 300 900 Lunch $1,200 $1,200 $1,200 $1,800 $5,000 $6,000 $3,600 $20,000 Apr-00 $7,328 $7,328 $7,328 $7,328 $7,328 $9,160 $9,160 $54,960
Variable Parking 100 100 100 100 100 100 100 100 100 100 100 100 1,200 Parking 100 100 100 100 100 100 100 100 100 100 100 100 1,200 3,600 Afternoon Tea $288 $288 $288 $480 $640 $1,920 $1,440 $5,344 May-00 $9,160 $9,160 $9,160 $7,328 $7,328 $7,328 $7,328 $56,792 Non-Current Liabilities
Variable Cleaning 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 16,800 Cleaning 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 16,800 50,400 Dinner #1 $2,800 $3,500 $4,200 $5,600 $10,000 $12,000 $8,400 $46,500 Jun-00 $7,328 $7,328 $7,328 $9,160 $9,160 $7,328 $7,328 $54,960 Loans 0
Variable Printing & Stationery 1,200 1,200 12,000 1,200 15,600 Printing & Stationery 1,200 1,200 1,200 1,200 4,800 25,200 Dinner #2 $0 $0 $0 $0 $10,000 $12,000 $0 $22,000 Jul-00 $9,160 $7,328 $7,328 $7,328 $7,328 $9,160 $9,160 $56,792 2,500 Directors' Loan Accounts 2,500
Fixed Graphic Design 1,500 1,500 1,500 4,500 Graphic Design 1,500 1,500 3,000 10,500 Supper/Late Drinks $480 $480 $480 $480 $3,200 $3,200 $1,600 $9,920 Aug-00 $7,328 $9,160 $9,160 $9,160 $7,328 $7,328 $7,328 $56,792 2,500
Fixed Postage 900 900 900 900 3,600 Postage 900 900 900 900 3,600 10,800 Corporate & Other Catering $1,600 $1,600 $1,600 $1,600 $1,600 $4,000 $4,000 $16,000 Sep-00 $7,328 $7,328 $7,328 $7,328 $9,160 $9,160 $7,328 $54,960
Fixed Advertising Costs 4,641 3,925 4,107 4,245 4,459 4,052 4,560 4,041 4,074 4,641 4,041 4,311 51,096 Advertising Costs 4,459 3,986 4,311 4,404 4,107 4,245 4,459 4,135 4,477 4,205 4,074 4,641 51,502 154,100 March 1999 Oct-00 $9,160 $9,160 $7,328 $7,328 $7,328 $7,328 $9,160 $56,792 34,277 TOTAL LIABILITIES -487,012
Variable Telephone Costs 320 320 320 320 320 320 320 320 320 320 320 320 3,840 Telephone Costs 320 320 320 320 320 320 320 320 320 320 320 320 3,840 11,520 Breakfast $600 $720 $720 $576 $576 $1,440 $1,440 $6,072 Nov-00 $7,328 $7,328 $9,160 $9,160 $7,328 $7,328 $7,328 $54,960
Variable Newspaper Subscriptions 90 90 90 90 90 90 90 90 90 90 90 90 1,080 Newspaper Subscriptions 90 90 90 90 90 90 90 90 90 90 90 90 1,080 3,240 Morning Tea $600 $600 $600 $480 $600 $1,440 $1,440 $5,760 Dec-00 $7,328 $7,328 $7,328 $7,328 $9,160 $9,160 $9,160 $56,792 11,108 NET ASSETS 527,857
Fixed Other Travel Costs 200 200 200 200 200 200 200 200 200 200 200 200 2,400 Other Travel Costs 200 200 200 200 200 200 200 200 200 200 200 200 2,400 7,200 Lunch $1,500 $1,500 $1,500 $1,800 $5,000 $6,000 $3,600 $20,900
Fixed Staff Bonuses 2,000 2,000 Staff Bonuses 2,000 2,000 6,000 Afternoon Tea $360 $360 $360 $480 $640 $1,920 $1,440 $5,560
Variable Sundries 50 50 50 50 50 50 50 50 50 50 50 50 600 Sundries 50 50 50 50 50 50 50 50 50 50 50 50 600 1,800 Dinner #1 $3,500 $4,375 $5,250 $5,600 $10,000 $12,000 $8,400 $49,125
Variable Donations 200 200 Donations 500 500 1,200 Dinner #2 $0 $0 $0 $0 $10,000 $12,000 $0 $22,000
License Fees 800 800 License Fees 800 800 2,400 Supper/Late Drinks $600 $600 $600 $480 $3,200 $3,200 $1,600 $10,280
Bad Debts 20 20 20 20 20 20 20 20 20 20 20 20 240 Bad Debts 20 20 20 20 20 20 20 20 20 20 20 20 240 720 Corporate & Other Catering $2,000 $2,000 $2,000 $1,600 $1,600 $4,000 $4,000 $17,200
Pest Eradication 250 250 250 750 Pest Eradication 250 250 500 1,750 April 1999
Replacements, breakages 30 30 30 30 30 30 30 30 30 30 30 30 360 Replacements, breakages 30 30 30 30 30 30 30 30 30 30 30 30 360 1,080 Breakfast $480 $576 $576 $720 $720 $1,440 $1,440 $5,952
0 0 0 Morning Tea $480 $480 $480 $600 $750 $1,440 $1,440 $5,670
Capital Equipment Purchases 5,000 5,000 Capital Equipment Purchases 2,500 2,500 10,000 Lunch $1,200 $1,200 $1,200 $2,250 $6,250 $6,000 $3,600 $21,700
Variable Bank Loan Repayments 2,100 2,100 2,100 2,100 2,100 2,100 2,100 2,100 2,100 2,100 2,100 2,100 25,200 Bank Loan Repayments 2,100 2,100 2,100 2,100 2,100 2,100 2,100 2,100 2,100 2,100 2,100 2,100 25,200 75,600 Afternoon Tea $288 $288 $288 $600 $800 $1,920 $1,440 $5,624
Variable Drawings G & L Demarte 300 300 300 300 300 300 300 300 300 300 300 300 3,600 Drawings G & L Demarte 0 3,600 Dinner #1 $2,800 $3,500 $4,200 $7,000 $12,500 $12,000 $8,400 $50,400
Total Payments 128,872 94,755 98,999 101,884 103,160 99,604 118,139 96,578 97,096 108,625 97,078 104,575 1,249,366 Total Payments 108,760 95,413 101,405 104,596 97,319 102,634 106,690 98,984 104,370 102,694 98,526 110,706 1,232,098 3,713,561 Dinner #2 $0 $0 $0 $0 $12,500 $12,000 $0 $24,500
Cumulative Payments 128,872 223,627 322,626 424,511 527,671 627,275 745,414 841,992 939,087 1,047,713 1,144,791 1,249,366 Cumulative Payments 1,358,126 1,453,539 1,554,945 1,659,540 1,756,859 1,859,493 1,966,184 2,065,168 2,169,538 2,272,232 2,370,758 2,481,464 Supper/Late Drinks $480 $480 $480 $600 $4,000 $3,200 $1,600 $10,840
Closing Balance 55,840 91,913 129,811 169,412 214,892 250,353 284,200 322,313 361,006 407,092 444,705 483,822 Closing Balance 523,702 561,148 603,434 645,647 685,225 724,077 766,026 804,861 849,723 887,200 924,462 968,468 Corporate & Other Catering $1,600 $1,600 $1,600 $2,000 $2,000 $4,000 $4,000 $16,800
May 1999
Depreciation Expense Depreciation Expense Breakfast $600 $576 $576 $576 $576 $1,800 $1,800 $6,504
Net Cash Flow 25,840 36,073 37,898 39,602 45,480 35,461 33,847 38,113 38,692 46,087 37,613 39,117 Net Cash Flow 39,880 37,446 42,287 42,212 39,578 38,852 41,950 38,835 44,862 37,477 37,262 44,006 Morning Tea $600 $480 $480 $480 $600 $1,800 $1,800 $6,240
Cumulating Cash Flow 25,840 61,913 99,811 139,412 184,892 220,353 254,200 292,313 331,006 377,092 414,705 453,822 Cumulating Cash Flow 493,702 531,148 573,434 615,647 655,225 694,077 736,026 774,861 819,723 857,200 894,462 938,468 Lunch $1,500 $1,200 $1,200 $1,800 $5,000 $7,500 $4,500 $22,700
Fixed 100,857 78,140 81,359 83,814 86,119 82,438 89,018 79,870 80,362 90,240 80,370 87,403 Fixed 87,519 79,050 83,903 86,699 80,859 85,314 88,630 82,383 87,496 84,836 81,973 93,451 Afternoon Tea $360 $288 $288 $480 $640 $2,400 $1,800 $6,256
Variable 20,716 15,365 16,390 16,820 15,791 15,667 27,871 15,458 15,484 17,136 15,458 15,673 Variable 16,691 15,114 16,253 16,647 15,210 15,820 16,810 15,352 15,624 16,608 15,303 15,755 Dinner #1 $3,500 $3,500 $4,200 $5,600 $10,000 $15,000 $10,500 $52,300
Total Costs 121,572 93,505 97,749 100,634 101,910 98,104 116,889 95,328 95,846 107,375 95,828 103,075 Total Costs 104,210 94,163 100,155 103,346 96,069 101,134 105,440 97,734 103,120 101,444 97,276 109,206 Dinner #2 $0 $0 $0 $0 $10,000 $15,000 $0 $25,000
Supper/Late Drinks $600 $480 $480 $480 $3,200 $4,000 $2,000 $11,240
Corporate & Other Catering $2,000 $1,600 $1,600 $1,600 $1,600 $5,000 $5,000 $18,400
June 1999
To tal Purchases/Expense (Cash Outflows) Breakfast $480 $720 $720 $576 $576 $1,440 $1,440 $5,952
Total Receipts (including Rev enues) on a
(or Cash Flows) Morning Tea $480 $600 $600 $480 $600 $1,440 $1,440 $5,640 1,197,254
Month by Month Basis - Ja nuary 1 999 - Dec ember 2000
1,800 ,000 Janua ry 1999 - December 200 0 1, 350,000 Lunch $1,200 $1,500 $1,500 $1,800 $5,000 $6,000 $3,600 $20,600
Afternoon Tea $288 $360 $360 $480 $640 $1,920 $1,440 $5,488
1, 250,000
1,600 ,000 Dinner #1 $2,800 $4,375 $5,250 $5,600 $10,000 $12,000 $8,400 $48,425
1, 150,000
Dinner #2 $0 $0 $0 $0 $10,000 $12,000 $0 $22,000
Do llars ($)
Do llars ($)
1,400 ,000 1, 050,000
950 ,000
1,200 ,000 Corporate & Other Catering $1,600 $2,000 $2,000 $1,600 $1,600 $4,000 $4,000 $16,800
850 ,000
July 1999
1,000 ,000 750 ,000
Breakfast $480 $576 $576 $720 $720 $1,800 $1,440 $6,312
650 ,000
800,000 Morning Tea $480 $480 $480 $600 $750 $1,800 $1,440 $6,030
550 ,000
Lunch $1,200 $1,200 $1,200 $2,250 $6,250 $7,500 $3,600 $23,200
600,000 450 ,000 Afternoon Tea $288 $288 $288 $600 $800 $2,400 $1,440 $6,104
350 ,000 Dinner #1 $2,800 $3,500 $4,200 $7,000 $12,500 $15,000 $8,400 $53,400
400,000
250 ,000 Dinner #2 $0 $0 $0 $0 $12,500 $15,000 $0 $27,500
200,000 150 ,000 Supper/Late Drinks $480 $480 $480 $600 $4,000 $4,000 $1,600 $11,640
50,000 Corporate & Other Catering $1,600 $1,600 $1,600 $2,000 $2,000 $5,000 $4,000 $17,800
0
Jan- Feb- M ar- Ap r- May- Ju n- Jul- Au g- Sep - Oct- Nov- Dec- Year Ja n- Feb - Mar - Apr- Ma y- Jun- Ju l- Aug- Sep- Oct- No v- De c- -50 ,000 9 9 9 9 9 9 0 0 0 0 0
August 1999
99 99 9 9 99 99 99 99 99 99 99 9 9 99 1 00 00 00 00 00 00 00 00 00 00 00 00 -9 r-9 9 Ma 9 9 99 99 9 1 00 Ma 0 00 0 00
an-9 un-9 -9 ar n-0 r-0 n-0 g-0 Breakfast $600 $720 $576 $576 $576 $1,440 $1,440 $5,928
J Feb Ma Apr- J Jul-9 Aug-9 Sep- Oct-9 Nov- Dec Ye Ja Feb- Mar-0 Ap Ju Jul-00 Au Sep- Oct-0 Nov-0 Dec-
Morning Tea $600 $600 $480 $480 $600 $1,440 $1,440 $5,640
Lunch $1,500 $1,500 $1,200 $1,800 $5,000 $6,000 $3,600 $20,600
Afternoon Tea $360 $360 $288 $480 $640 $1,920 $1,440 $5,488
Total Revenues Less Expens es on a Cum ulating Ba sis - Dinner #1 $3,500 $4,375 $4,200 $5,600 $10,000 $12,000 $8,400 $48,075
Total Revenue s Less Ex penses on a Month by Month Basis - (or Ca sh Flows) Dinner #2 $0 $0 $0 $0 $10,000 $12,000 $0 $22,000
(or Cash Flows)
Janua ry 1999 - December 20 00 Supper/Late Drinks $600 $600 $480 $480 $3,200 $3,200 $1,600 $10,160 Medicare
50 January 1999 - Decem be r 2 000 1,050, 000
Corporate & Other Catering $2,000 $2,000 $1,600 $1,600 $1,600 $4,000 $4,000 $16,800 ###
45 950 ,000 September 1999 ###
40 850 ,000 Breakfast $480 $576 $720 $720 $576 $1,440 $1,440 $5,952
Do llars ($)
Morning Tea $480 $480 $600 $600 $600 $1,440 $1,440 $5,640 x 1.6
Do llars ($)
35 750 ,000
Lunch $1,200 $1,200 $1,500 $2,250 $5,000 $6,000 $3,600 $20,750
30 650 ,000 Afternoon Tea $288 $288 $360 $600 $640 $1,920 $1,440 $5,536
25 550 ,000
Dinner #1 $2,800 $3,500 $5,250 $7,000 $10,000 $12,000 $8,400 $48,950
Dinner #2 $0 $0 $0 $0 $10,000 $12,000 $0 $22,000
20 450 ,000 Supper/Late Drinks $480 $480 $600 $600 $3,200 $3,200 $1,600 $10,160
15 350 ,000 Corporate & Other Catering $1,600 $1,600 $2,000 $2,000 $1,600 $4,000 $4,000 $16,800
250 ,000 October 1999
10
Breakfast $480 $576 $576 $576 $720 $1,800 $1,800 $6,528
5 150 ,000 Morning Tea $480 $480 $480 $480 $750 $1,800 $1,800 $6,270
0 50,0 00 Lunch $1,200 $1,200 $1,200 $1,800 $6,250 $7,500 $4,500 $23,650
M A S N D Y M A S N D Afternoon Tea $288 $288 $288 $480 $800 $2,400 $1,800 $6,344
-5 -50,000 a 9 9 1 0 u 0
J Fe Ma Ma Ju ul-9 Au Se Oc No De ar Ja Fe Ma 0 Ma J ul-0 Au Se Oc No De Dinner #1 $2,800 $3,500 $4,200 $5,600 $12,500 $15,000 $10,500 $54,100
Apr-9 J Ye Apr- J
-10 Dinner #2 $0 $0 $0 $0 $12,500 $15,000 $0 $27,500
November 1999
Ba lance at Ba nk - Month by Month - Breakfast $600 $720 $576 $576 $576 $1,440 $1,440 $5,928
1,1 70,000 Ja nuary 199 9 - Decem be r 2000 Morning Tea $600 $600 $480 $480 $600 $1,440 $1,440 $5,640
Lunch $1,500 $1,500 $1,200 $1,800 $5,000 $6,000 $3,600 $20,600
Afternoon Tea $360 $360 $288 $480 $640 $1,920 $1,440 $5,488
970,000 Dinner #1 $3,500 $4,375 $4,200 $5,600 $10,000 $12,000 $8,400 $48,075
Do llars ($)
Dinner #2 $0 $0 $0 $0 $10,000 $12,000 $0 $22,000

770,000
2400 Corporate & Other Catering $2,000 $2,000 $1,600 $1,600 $1,600 $4,000 $4,000 $16,800
December 1999
570,000 Breakfast $480 $576 $720 $720 $720 $1,440 $1,440 $6,096
Morning Tea $480 $480 $600 $600 $750 $1,440 $1,440 $5,790
Lunch $1,200 $1,200 $1,500 $2,250 $6,250 $6,000 $3,600 $22,000
370,000
Afternoon Tea $288 $288 $360 $600 $800 $1,920 $1,440 $5,696
Dinner #1 $2,800 $3,500 $5,250 $7,000 $12,500 $12,000 $8,400 $51,450
170,000 Dinner #2 $0 $0 $0 $0 $12,500 $12,000 $0 $24,500
-30,00 0 January 2000
Breakfast $600 $576 $576 $576 $576 $1,800 $1,800 $6,504
Morning Tea $600 $480 $480 $480 $600 $1,800 $1,800 $6,240
Lunch $1,500 $1,200 $1,200 $1,800 $5,000 $7,500 $4,500 $22,700
Afternoon Tea $360 $288 $288 $480 $640 $2,400 $1,800 $6,256
Dinner #1 $3,500 $3,500 $4,200 $5,600 $10,000 $15,000 $10,500 $52,300
Dinner #2 $0 $0 $0 $0 $10,000 $15,000 $0 $25,000
MONTHLY PROFIT & LOSS Jan-99 Feb-99 Mar-99 Apr-99 May-99 Jun-99 Jul-99 Aug-99 Sep-99 Oct-99 Nov-99 Dec-99 Jan-00 Feb-00 Mar-00 Apr-00 May-00 Jun-00 Jul-00 Aug-00 Sep-00 Oct-00 Nov-00 Dec-00 Supper/Late Drinks $600 $480 $480 $480 $3,200 $4,000 $2,000 $11,240
Sales $ 154,712.00 $ 130,828.00 $ 136,897.00 $ 141,486.00 $ 148,640.00 $ 135,065.00 $ 151,986.00 $ 134,691.00 $ 135,788.00 $ 154,712.00 $ 134,691.00 $ 143,692.00 $ 148,640.00 $ 132,859.00 $ 143,692.00 $ 146,808.00 $ 136,897.00 $ 141,486.00 $ 148,640.00 $ 137,819.00 $ 149,232.00 $ 140,171.00 $ 135,788.00 $ 154,712.00 Corporate & Other Catering $2,000 $1,600 $1,600 $1,600 $1,600 $5,000 $5,000 $18,400
Less Cost of Goods Sold $ 68,362.59 $ 57,808.97 $ 60,490.68 $ 62,518.42 $ 65,679.56 $ 59,681.17 $ 67,158.05 $ 59,515.91 $ 60,000.64 $ 68,362.59 $ 59,515.91 $ 63,493.18 $ 65,679.56 $ 58,706.41 $ 63,493.18 $ 64,870.05 $ 60,490.68 $ 62,518.42 $ 65,679.56 $ 60,898.08 $ 65,941.14 $ 61,937.36 $ 60,000.64 $ 68,362.59 February 2000
Gross Profit $ 86,349.41 $ 73,019.03 $ 76,406.32 $ 78,967.58 $ 82,960.44 $ 75,383.83 $ 84,827.95 $ 75,175.09 $ 75,787.36 $ 86,349.41 $ 75,175.09 $ 80,198.82 $ 82,960.44 $ 74,152.59 $ 80,198.82 $ 81,937.95 $ 76,406.32 $ 78,967.58 $ 82,960.44 $ 76,920.92 $ 83,290.86 $ 78,233.64 $ 75,787.36 $ 86,349.41 Breakfast $480 $720 $576 $576 $576 $1,440 $1,440 $5,808
Operating Expenses $ 53,109.66 $ 34,546.14 $ 36,108.21 $ 36,965.88 $ 35,080.50 $ 37,523.25 $ 48,580.88 $ 34,662.03 $ 34,694.94 $ 37,862.66 $ 35,162.03 $ 38,682.06 $ 38,480.50 $ 34,607.07 $ 35,812.06 $ 37,625.54 $ 34,728.21 $ 38,015.88 $ 38,910.84 $ 35,986.21 $ 36,328.60 $ 38,656.77 $ 36,425.28 $ 40,243.00 Morning Tea $480 $600 $480 $480 $600 $1,440 $1,440 $5,520
Net Profit $ 33,239.75 $ 38,472.89 $ 40,298.11 $ 42,001.70 $ 47,879.95 $ 37,860.58 $ 36,247.07 $ 40,513.06 $ 41,092.42 $ 48,486.75 $ 40,013.06 $ 41,516.76 $ 44,479.95 $ 39,545.53 $ 44,386.76 $ 44,312.41 $ 41,678.11 $ 40,951.70 $ 44,049.61 $ 40,934.71 $ 46,962.26 $ 39,576.87 $ 39,362.08 $ 46,106.41 Lunch $1,200 $1,500 $1,200 $1,800 $5,000 $6,000 $3,600 $20,300
Afternoon Tea $288 $360 $288 $480 $640 $1,920 $1,440 $5,416
MONTHLY BALANCE SHEET Dinner #1 $2,800 $4,375 $4,200 $5,600 $10,000 $12,000 $8,400 $47,375
Share Capital Jan-99 Feb-99 Mar-99 Apr-99 May-99 Jun-99 Jul-99 Aug-99 Sep-99 Oct-99 Nov-99 Dec-99 Jan-00 Feb-00 Mar-00 Apr-00 May-00 Jun-00 Jul-00 Aug-00 Sep-00 Oct-00 Nov-00 Dec-00 Dinner #2 $0 $0 $0 $0 $10,000 $12,000 $0 $22,000
25000 Issued Capital (Equity) $ 25,000.00 $ 57,939.75 $ 96,112.64 $ 136,110.76 $ 177,812.46 $ 225,392.41 $ 262,952.99 $ 298,900.06 $ 339,113.12 $ 379,905.53 $ 428,092.28 $ 467,805.34 $ 509,022.10 $ 553,502.05 $ 593,047.57 $ 637,434.33 $ 681,746.74 $ 723,424.86 $ 764,376.56 $ 808,426.17 $ 849,360.88 $ 896,323.13 $ 935,900.01 $ 975,262.08 Supper/Late Drinks $480 $600 $480 $480 $3,200 $3,200 $1,600 $10,040
Reserves $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 Corporate & Other Catering $1,600 $2,000 $1,600 $1,600 $1,600 $4,000 $4,000 $16,400
Profit & Loss YTD $ 33,239.75 $ 38,472.89 $ 40,298.11 $ 42,001.70 $ 47,879.95 $ 37,860.58 $ 36,247.07 $ 40,513.06 $ 41,092.42 $ 48,486.75 $ 40,013.06 $ 41,516.76 $ 44,479.95 $ 39,545.53 $ 44,386.76 $ 44,312.41 $ 41,678.11 $ 40,951.70 $ 44,049.61 $ 40,934.71 $ 46,962.26 $ 39,576.87 $ 39,362.08 $ 46,106.41 March 2000
less Drawings $ 300.00 $ 300.00 $ 300.00 $ 300.00 $ 300.00 $ 300.00 $ 300.00 $ 300.00 $ 300.00 $ 300.00 $ 300.00 $ 300.00 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Breakfast $480 $576 $720 $720 $720 $1,440 $1,440 $6,096
25000 $ 57,941.75 $ 96,114.64 $ 136,112.76 $ 177,814.46 $ 225,394.41 $ 262,954.99 $ 298,902.06 $ 339,115.12 $ 379,907.53 $ 428,094.28 $ 467,807.34 $ 509,024.10 $ 553,504.05 $ 593,049.57 $ 637,436.33 $ 681,748.74 $ 723,426.86 $ 764,378.56 $ 808,428.17 $ 849,362.88 $ 896,325.13 $ 935,902.01 $ 975,264.08 $ 1,021,370.50 Morning Tea $480 $480 $600 $600 $750 $1,440 $1,440 $5,790
Represented by: Lunch $1,200 $1,200 $1,500 $2,250 $6,250 $6,000 $3,600 $22,000
Current Assets Afternoon Tea $288 $288 $360 $600 $800 $1,920 $1,440 $5,696
Cash at Hand $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 $ 2.00 Dinner #1 $2,800 $3,500 $5,250 $7,000 $12,500 $12,000 $8,400 $51,450
30000 Cash at Bank $ 55,839.75 $ 91,912.64 $ 129,810.76 $ 169,412.46 $ 214,892.41 $ 250,352.99 $ 284,200.06 $ 322,313.12 $ 361,005.53 $ 407,092.28 $ 444,705.34 $ 483,822.10 $ 523,702.05 $ 561,147.57 $ 603,434.33 $ 645,646.74 $ 685,224.86 $ 724,076.56 $ 766,026.17 $ 804,860.88 $ 849,723.13 $ 887,200.01 $ 924,462.08 $ 968,468.50 Dinner #2 $0 $0 $0 $0 $12,500 $12,000 $0 $24,500
Stock Supper/Late Drinks $480 $480 $600 $600 $4,000 $3,200 $1,600 $10,960
Non-current Assets Corporate & Other Catering $1,600 $1,600 $2,000 $2,000 $2,000 $4,000 $4,000 $17,200
15000 Car $ 15,000.00 $ 15,000.00 $ 15,000.00 $ 15,000.00 $ 15,000.00 $ 15,000.00 $ 15,000.00 $ 15,000.00 $ 15,000.00 $ 15,000.00 $ 15,000.00 $ 15,000.00 $ 15,000.00 $ 15,000.00 $ 15,000.00 $ 15,000.00 $ 15,000.00 $ 15,000.00 $ 15,000.00 $ 15,000.00 $ 15,000.00 $ 15,000.00 $ 15,000.00 $ 15,000.00 April 2000
Breakfast $480 $576 $576 $576 $576 $1,800 $1,800 $6,384
Capital Equipment $ 5,000.00 $ 5,000.00 $ 5,000.00 $ 5,000.00 $ 5,000.00 $ 5,000.00 $ 5,000.00 $ 5,000.00 $ 5,000.00 $ 5,000.00 $ 5,000.00 $ 5,000.00 $ 7,500.00 $ 7,500.00 $ 7,500.00 $ 7,500.00 $ 7,500.00 $ 7,500.00 $ 7,500.00 $ 7,500.00 $ 7,500.00 $ 7,500.00 $ 7,500.00 $ 7,500.00 Morning Tea $480 $480 $480 $480 $600 $1,800 $1,800 $6,120
Lunch $1,200 $1,200 $1,200 $1,800 $5,000 $7,500 $4,500 $22,400
Afternoon Tea $288 $288 $288 $480 $640 $2,400 $1,800 $6,184
45000 Total Assets $ 75,841.75 $ 111,914.64 $ 149,812.76 $ 189,414.46 $ 234,894.41 $ 270,354.99 $ 304,202.06 $ 342,315.12 $ 381,007.53 $ 427,094.28 $ 464,707.34 $ 503,824.10 $ 546,204.05 $ 583,649.57 $ 625,936.33 $ 668,148.74 $ 707,726.86 $ 746,578.56 $ 788,528.17 $ 827,362.88 $ 872,225.13 $ 909,702.01 $ 946,964.08 $ 990,970.50 Dinner #1 $2,800 $3,500 $4,200 $5,600 $10,000 $15,000 $10,500 $51,600
Dinner #2 $0 $0 $0 $0 $10,000 $15,000 $0 $25,000
Current Liabilities Supper/Late Drinks $480 $480 $480 $480 $3,200 $4,000 $2,000 $11,120
Trade Creditors Corporate & Other Catering $1,600 $1,600 $1,600 $1,600 $1,600 $5,000 $5,000 $18,000
20000 Bank Loan $ 20,000.00 $ 17,900.00 $ 15,800.00 $ 13,700.00 $ 11,600.00 $ 9,500.00 $ 7,400.00 $ 5,300.00 $ 3,200.00 $ 1,100.00 $ (1,000.00) $ (3,100.00) $ (5,200.00) $ (7,300.00) $ (9,400.00) $ (11,500.00) $ (13,600.00) $ (15,700.00) $ (17,800.00) $ (19,900.00) $ (22,000.00) $ (24,100.00) $ (26,200.00) $ (28,300.00) May 2000
Less Repayments $ 2,100.00 $ 2,100.00 $ 2,100.00 $ 2,100.00 $ 2,100.00 $ 2,100.00 $ 2,100.00 $ 2,100.00 $ 2,100.00 $ 2,100.00 $ 2,100.00 $ 2,100.00 $ 2,100.00 $ 2,100.00 $ 2,100.00 $ 2,100.00 $ 2,100.00 $ 2,100.00 $ 2,100.00 $ 2,100.00 $ 2,100.00 $ 2,100.00 $ 2,100.00 $ 2,100.00 Breakfast $600 $720 $720 $576 $576 $1,440 $1,440 $6,072
$ 17,900.00 $ 15,800.00 $ 13,700.00 $ 11,600.00 $ 9,500.00 $ 7,400.00 $ 5,300.00 $ 3,200.00 $ 1,100.00 $ (1,000.00) $ (3,100.00) $ (5,200.00) $ (7,300.00) $ (9,400.00) $ (11,500.00) $ (13,600.00) $ (15,700.00) $ (17,800.00) $ (19,900.00) $ (22,000.00) $ (24,100.00) $ (26,200.00) $ (28,300.00) $ (30,400.00) Morning Tea $600 $600 $600 $480 $600 $1,440 $1,440 $5,760
Non-current Liabilities Lunch $1,500 $1,500 $1,500 $1,800 $5,000 $6,000 $3,600 $20,900
Afternoon Tea $360 $360 $360 $480 $640 $1,920 $1,440 $5,560
20000 Total Liabilities $ 17,900.00 $ 15,800.00 $ 13,700.00 $ 11,600.00 $ 9,500.00 $ 7,400.00 $ 5,300.00 $ 3,200.00 $ 1,100.00 $ (1,000.00) $ (3,100.00) $ (5,200.00) $ (7,300.00) $ (9,400.00) $ (11,500.00) $ (13,600.00) $ (15,700.00) $ (17,800.00) $ (19,900.00) $ (22,000.00) $ (24,100.00) $ (26,200.00) $ (28,300.00) $ (30,400.00) Dinner #1 $3,500 $4,375 $5,250 $5,600 $10,000 $12,000 $8,400 $49,125
Dinner #2 $0 $0 $0 $0 $10,000 $12,000 $0 $22,000
25000 NET ASSETS $ 57,941.75 $ 96,114.64 $ 136,112.76 $ 177,814.46 $ 225,394.41 $ 262,954.99 $ 298,902.06 $ 339,115.12 $ 379,907.53 $ 428,094.28 $ 467,807.34 $ 509,024.10 $ 553,504.05 $ 593,049.57 $ 637,436.33 $ 681,748.74 $ 723,426.86 $ 764,378.56 $ 808,428.17 $ 849,362.88 $ 896,325.13 $ 935,902.01 $ 975,264.08 $ 1,021,370.50 Supper/Late Drinks $600 $600 $600 $480 $3,200 $3,200 $1,600 $10,280
$ - Corporate & Other Catering $2,000 $2,000 $2,000 $1,600 $1,600 $4,000 $4,000 $17,200
$ - June 2000
Breakfast $480 $576 $576 $720 $720 $1,440 $1,440 $5,952
Morning Tea $480 $480 $480 $600 $750 $1,440 $1,440 $5,670
Lunch $1,200 $1,200 $1,200 $2,250 $6,250 $6,000 $3,600 $21,700
Afternoon Tea $288 $288 $288 $600 $800 $1,920 $1,440 $5,624
Dinner #1 $2,800 $3,500 $4,200 $7,000 $12,500 $12,000 $8,400 $50,400
Dinner #2 $0 $0 $0 $0 $12,500 $12,000 $0 $24,500
July 2000
Breakfast $600 $576 $576 $576 $576 $1,800 $1,800 $6,504
Morning Tea $600 $480 $480 $480 $600 $1,800 $1,800 $6,240
Lunch $1,500 $1,200 $1,200 $1,800 $5,000 $7,500 $4,500 $22,700
Afternoon Tea $360 $288 $288 $480 $640 $2,400 $1,800 $6,256
Dinner #1 $3,500 $3,500 $4,200 $5,600 $10,000 $15,000 $10,500 $52,300
Dinner #2 $0 $0 $0 $0 $10,000 $15,000 $0 $25,000
August 2000
Breakfast $480 $720 $720 $720 $576 $1,440 $1,440 $6,096
Morning Tea $480 $600 $600 $600 $600 $1,440 $1,440 $5,760
Lunch $1,200 $1,500 $1,500 $2,250 $5,000 $6,000 $3,600 $21,050
Afternoon Tea $288 $360 $360 $600 $640 $1,920 $1,440 $5,608
Dinner #1 $2,800 $4,375 $5,250 $7,000 $10,000 $12,000 $8,400 $49,825
Dinner #2 $0 $0 $0 $0 $10,000 $12,000 $0 $22,000
September 2000
Breakfast $480 $576 $576 $576 $720 $1,800 $1,440 $6,168
Morning Tea $480 $480 $480 $480 $750 $1,800 $1,440 $5,910
Lunch $1,200 $1,200 $1,200 $1,800 $6,250 $7,500 $3,600 $22,750
Afternoon Tea $288 $288 $288 $480 $800 $2,400 $1,440 $5,984
Dinner #1 $2,800 $3,500 $4,200 $5,600 $12,500 $15,000 $8,400 $52,000
Dinner #2 $0 $0 $0 $0 $12,500 $15,000 $0 $27,500
October 2000
Breakfast $600 $720 $576 $576 $576 $1,440 $1,800 $6,288
Morning Tea $600 $600 $480 $480 $600 $1,440 $1,800 $6,000
Lunch $1,500 $1,500 $1,200 $1,800 $5,000 $6,000 $4,500 $21,500
Afternoon Tea $360 $360 $288 $480 $640 $1,920 $1,800 $5,848
Dinner #1 $3,500 $4,375 $4,200 $5,600 $10,000 $12,000 $10,500 $50,175
Dinner #2 $0 $0 $0 $0 $10,000 $12,000 $0 $22,000
November 2000
Breakfast $480 $576 $720 $720 $576 $1,440 $1,440 $5,952
Morning Tea $480 $480 $600 $600 $600 $1,440 $1,440 $5,640
Lunch $1,200 $1,200 $1,500 $2,250 $5,000 $6,000 $3,600 $20,750
Afternoon Tea $288 $288 $360 $600 $640 $1,920 $1,440 $5,536
Dinner #1 $2,800 $3,500 $5,250 $7,000 $10,000 $12,000 $8,400 $48,950
Dinner #2 $0 $0 $0 $0 $10,000 $12,000 $0 $22,000
December 2000
Breakfast $480 $576 $576 $576 $720 $1,800 $1,800 $6,528
Morning Tea $480 $480 $480 $480 $750 $1,800 $1,800 $6,270
Lunch $1,200 $1,200 $1,200 $1,800 $6,250 $7,500 $4,500 $23,650
Afternoon Tea $288 $288 $288 $480 $800 $2,400 $1,800 $6,344
Dinner #1 $2,800 $3,500 $4,200 $5,600 $12,500 $15,000 $10,500 $54,100
Dinner #2 $0 $0 $0 $0 $12,500 $15,000 $0 $27,500
Pa ge 4
She etB
Preliminary Simple Profit & Loss Statement
12 Months Ending June 1999

Cummings & Partners
(Scenario B)
$ $
Income
Fees Received - IC 73,416 Year 1
Fees Received - KB 69,990
Fees Received - Grad #1 260,350 Units
Facility Fees Received 129,360 5 10 15 20 25 30 35 40 45 50 55 60 65 70 75 80 85 90 95 100 105 110 115 120 125 130 135 140 145 150 155 160 165 170 175 180 185 190 195 200 205 210 215 220 225 230 235 240 245 250 255 260 265 270 275 280 285 290
Movement in Work in Progress Over the Period Jan 98 to Dec 99 Daily Rate x No. Days 0 0 1 1 1 1 2 2 2 2 2 3 3 3 3 3 4 4 4 4 5 5 5 5 5 6 6 6 6 6 7 7 7 7 8 8 8 8 8 9 9 9 9 10 10 10 10 10 11 11 11 11 11 12 12 12 12 13
Prior Year Expenses Written Back Product Total Total Working days Revenue Average Daily Projected Projected Projected Projected Projected Projected Fixed Cost / Year 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26 1,019,989.26
TOTAL INCOME 533,116 Working Less Year 1 Rate Fixed Fixed Variable Variable Variable Variable Variable Cost / Day 4,498.41 8,996.82 13,495.24 17,993.65 22,492.06 26,990.47 31,488.88 35,987.30 40,485.71 44,984.12 49,482.53 53,980.94 58,479.36 62,977.77 67,476.18 71,974.59 76,473.00 80,971.42 85,469.83 89,968.24 94,466.65 98,965.06 103,463.48 107,961.89 112,460.30 116,958.71 121,457.12 125,955.54 130,453.95 134,952.36 139,450.77 143,949.18 148,447.60 152,946.01 157,444.42 161,942.83 166,441.24 170,939.66 175,438.07 179,936.48 184,434.89 188,933.30 193,431.72 197,930.13 202,428.54 206,926.95 211,425.36 215,923.78 220,422.19 224,920.60 229,419.01 233,917.42 238,415.84 242,914.25 247,412.66 251,911.07 256,409.48 260,907.89
Days Holiday Entitlement Year 1 Year 2 Year 1 Year 2 Year 1 Year 2 Total Cost / Day 1,024,487.68 1,028,986.09 1,033,484.50 1,037,982.91 1,042,481.32 1,046,979.74 1,051,478.15 1,055,976.56 1,060,474.97 1,064,973.38 1,069,471.80 1,073,970.21 1,078,468.62 1,082,967.03 1,087,465.44 1,091,963.86 1,096,462.27 1,100,960.68 1,105,459.09 1,109,957.50 1,114,455.92 1,118,954.33 1,123,452.74 1,127,951.15 1,132,449.56 1,136,947.98 1,141,446.39 1,145,944.80 1,150,443.21 1,154,941.62 1,159,440.04 1,163,938.45 1,168,436.86 1,172,935.27 1,177,433.68 1,181,932.10 1,186,430.51 1,190,928.92 1,195,427.33 1,199,925.74 1,204,424.16 1,208,922.57 1,213,420.98 1,217,919.39 1,222,417.80 1,226,916.22 1,231,414.63 1,235,913.04 1,240,411.45 1,244,909.86 1,249,408.28 1,253,906.69 1,258,405.10 1,262,903.51 1,267,401.92 1,271,900.33 1,276,398.75 1,280,897.16
Expenses Year 1 Year 1 Per Unit Per Unit
Food Stock (36% Sales) x 110% 674,462 Year 2
Bad Debts - Consulting Service 251 231 $10 $0 1,019,989 1,022,112 207,827 191,186 900 828
Depreciation 4,540 Units
Alcoholic Beverages (2% sales) x 110% 37,470 5 10 15 20 25 30 35 40 45 50 55 60 65 70 75 80 85 90 95 100 105 110 115 120 125 130 135 140 145 150 155 160 165 170 175 180 185 190 195 200 205 210 215 220 225 230 235 240 245 250 255 260 265 270 275 280 285 290
Freight/Ins Charges (3% Food, Bev) 21,920 Fixed Costs Yr 1 1,019,989 Daily Rate x No. Days 0 0 1 1 1 1 2 2 2 2 2 3 3 3 3 3 4 4 4 4 5 5 5 5 5 6 6 6 6 6 7 7 7 7 8 8 8 8 8 9 9 9 9 10 10 10 10 10 11 11 11 11 11 12 12 12 12 13
Other supplies 11,800 Fixced Costs Yr 2 1,022,112 First Year Fixed Cost / Year 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95 1,022,111.95
Rental of Premises ($50k pa) 54,171 Variable Yr 1 207,827 Desirable Hourly Rate $ 0 Variable Cost / Day 4,138.22 8,276.44 12,414.65 16,552.87 20,691.09 24,829.31 28,967.52 33,105.74 37,243.96 41,382.18 45,520.39 49,658.61 53,796.83 57,935.05 62,073.26 66,211.48 70,349.70 74,487.92 78,626.14 82,764.35 86,902.57 91,040.79 95,179.01 99,317.22 103,455.44 107,593.66 111,731.88 115,870.09 120,008.31 124,146.53 128,284.75 132,422.96 136,561.18 140,699.40 144,837.62 148,975.84 153,114.05 157,252.27 161,390.49 165,528.71 169,666.92 173,805.14 177,943.36 182,081.58 186,219.79 190,358.01 194,496.23 198,634.45 202,772.66 206,910.88 211,049.10 215,187.32 219,325.54 223,463.75 227,601.97 231,740.19 235,878.41 240,016.62
Rates 1,500 Variable Yr 2 191,186 Variable Cost $ 900 Number of Days to BE Annually (1,134) Total Cost / Day 1,026,250.17 1,030,388.39 1,034,526.60 1,038,664.82 1,042,803.04 1,046,941.26 1,051,079.48 1,055,217.69 1,059,355.91 1,063,494.13 1,067,632.35 1,071,770.56 1,075,908.78 1,080,047.00 1,084,185.22 1,088,323.43 1,092,461.65 1,096,599.87 1,100,738.09 1,104,876.30 1,109,014.52 1,113,152.74 1,117,290.96 1,121,429.18 1,125,567.39 1,129,705.61 1,133,843.83 1,137,982.05 1,142,120.26 1,146,258.48 1,150,396.70 1,154,534.92 1,158,673.13 1,162,811.35 1,166,949.57 1,171,087.79 1,175,226.00 1,179,364.22 1,183,502.44 1,187,640.66 1,191,778.88 1,195,917.09 1,200,055.31 1,204,193.53 1,208,331.75 1,212,469.96 1,216,608.18 1,220,746.40 1,224,884.62 1,229,022.83 1,233,161.05 1,237,299.27 1,241,437.49 1,245,575.70 1,249,713.92 1,253,852.14 1,257,990.36 1,262,128.58
Repairs & Maintenance 6,650 Total Costs Yr 1 1,227,816 Contribution $ (900) Break-even Days Monthly (94)
Salary Gerard Demarte 36,000 Total Costs Yr 2 1,213,298
Salary Lisa Demarte - Total Costs Yr 1 & Yr 2 2,441,114 Fixed Annually $ 1,019,989 Break-even Annually ($) $ (49)
Wages Full-time Staff (4) x 120% 112,450 Fixed Monthly $ 84,999 Break-even Monthly ($) $ (4) B r eak-Even for Year 1 - Scenario B
Wages Part-time Staff (2) x 120% 44,928 ( Days Annually)
1 ,400 ,000
Wages Casual Staff 13,308 Second Year
Superannuation G & L Demarte 1,800 Desirable Hourly Rate $ 0
1 ,200 ,000
D ollars ($)
Superannuation Other Staff 7,869 Variable Cost $ 828 Number of Days to BE Annually (1,235)
WorkCover 4,834 Contribution $ (828) Break-even Units Monthly (103)
1 ,000 ,000
Payroll Tax 11,603 BE Kevin Brown
Staff Amenities 600 BE Grad #1 800,000
Staff Training 2,820 BE Grad #2 Fixed Annually $ 1,022,112 Break-even Annually ($) $ (53)
Staff Meals 21,600 Fixed Monthly $ 85,176 Break-even Monthly ($) $ (4) 600,000
Professional Services 1,000
Electricity & Gas 2,880 400,000
Public Liability Insurance 2,160 Break-even

Fire, Theft & Accident Insur. 720 Max Daily Rate -1134 200,000
Personal Accident & Sickness 720 90% Max Daily Rate -1134
-
Motor Vehicle Insurance/Reg. 880 80% Max Daily Rate -1134
5
10
15
20
30
40
45
50
55
65
75
80
85
90
100
115
125
135
150
160
170
185
195
Motor Vehicle Petrol Costs 1,920 70% Max Daily Rate -1134
25
35
60
70
95
105
110
120
130
140
145
155
165
175
180
190
200
Motor Vehicle Rent 1,000 60% Max Daily Rate -1134
Days
Vehicle Repairs 300 50% Max Daily Rate -1134 Da ily Ra te x No . Da ys Fixed Co st / Yea r Var iab le Co st /Da y
Tota l Cost / Da y
Parking 1,200
Cleaning 16,800
Printing & Stationery 15,600 B r eak-Even for Year 2 - Scenario B
Graphic Design 4,500 ( Days Annually)
Postage 3,600 2,441,113.50 Break-eve n Point Year 1 at V arious Daily Ra te s
1,4 00, 000
Advertising Costs 51,096 2,441,114 Maximum Rate of $1,558per Day = BE 1 12 Days

Telephone Costs 3,840 Half of $ 1,5 58 = BE 352 Days
-1134 1,2 00, 000
Newspaper Subscriptions 1,080
Max Da ily Rate 90% Max Dail y 80% Max Daily 70% M ax Daily 60 % Max Da ily 50% Max Daily
Rat e Rate Rate Ra te Rate
-1134
D ollars ($)
1,0 00, 000
B il lable D ays
-1134
-1134 8 00, 000
-1134
Other Travel Costs 2,400
Staff Bonuses 2,000 -1134 6 00, 000
Sundries 600 -1134
Donations 200 -11 34
Bank Loan Repayments 25,200 -1134 4 00, 000
Drawings G & L Demarte 3,600 -1134

-1134
TOTAL EXPENSES 1,213,621 2 00, 000
-1134 -1 134
OPERATING PROFIT BEFORE INCOME TAX (680,505)
-
105
140
150
160
170
180
190
200
5
10
20
30
35
40
45
50
55
60
65
75
85
95
100
110
115
120
125
130
135
145
155
165
175
185
195
15
25
70
80
90
-1134-1134
Days
Da ily R at e x No . Da ys F ixe d Cos t / Ye a r Va ria ble C ost / Da y
-1134 T o ta l Co st / Da y
Br ea k-ev en
Jul-98 Aug-98 Sep-98 Oct-98 Nov-98 Dec-98 Jan-99 Feb-99 Mar-99 Apr-99 May-99 Jun-99 Jul-99 Aug-99 Sep-99 Oct-99 Nov-99
Cumulative Sales Only 154,712 285,540 422,437 563,923 712,563 847,628 999,614 1,134,305 1,270,093 1,424,805 1,559,496 1,703,188 1,851,828 1,984,687 2,128,379 2,275,187 2,412,084
Break-even Year 1 (49) (49) (49) (49) (49) (49) (49) (49) (49) (49) (49) (49) (49) (49) (49) (49) (49)
Mon th (Point) when Break-eve n is achiev ed

Year 1- Scenario B
3,00 0,00 0
2,50 0,00 0
D ollars ($)
2,00 0,00 0
1,50 0,00 0
1,00 0,00 0
50 0,00 0
Au
Au
Se
O ct-9 9
No
Medicare
Jul- 98
Se
Oct- 98
No
De
Jan- 99
Feb- 99
Mar- 99
Ap r-99
Ma
Jun- 99
Jul-99
#REF! (500,00 0)
#REF! Cum u lative Sal es Only Bre ak - even Year 1
#REF!
#REF!
#REF!
Pa ge 5
She etB
295 300 305

13 13 13
1,019,989.26 1,019,989.26 1,019,989.26
265,406.31 269,904.72 274,403.13
1,285,395.57 1,289,893.98 1,294,392.39
295 300 305

13 13 13
1,022,111.95 1,022,111.95 1,022,111.95
244,154.84 248,293.06 252,431.28
1,266,266.79 1,270,405.01 1,274,543.23
Pa ge 6
Graphs
1995/96
Imports 11.20%
Domestic Demand without Imports 88.80%
1995/96
Exports 12.1
Domestic Production without Exports 87.9
1995/96
Wages & Salaries as a Share 29.5
Turnover without Wages & Salaries 70.5
1995/96
Average Employees per Enterprise 10.6
Page 7
Graphs
Employed Persons Division H

Y/E June 1994/95 377,500
Y/E June 1995/96 380,600
Page 8
Graphs
Domestic Demand
Hospitality, Cafes & Restaurants
1995/96 Domestic
Demand without
Imports
88.8%
Imports
11.2%
Domestic Production
1995/96
Domestic
Production
without Exports
87.9%
Exports
12.1%
Turnover
1995/96
Wages &
Salaries as a
Share Turnover without
29.5% Wages &
Salaries
70.5%
N u m b er o f Peo p le
Average Employees per Enterprise

12
10.6
10
0
1995/96
Page 9
Graphs
Employed Persons all Other Industries

8,057,900
8,287,200 Employed Persons
Hospitality, Cafes & Restaurants (Division H)
Percentage
as a percentage of Total Economy
100% 377,500 380,600
8,057,900 8,287,200
0%
Y/E June 1994/95 Y/E June 1995/96
Employed Persons Div ision H Employed Persons all Other Indus tries
N u m b er o f Perso n s
Total Persons (& OS Visitors) 42191

Male 20003
Female 22188 Australian Bureau of Statistics
Aged 15 Years and over (a) 38306 Census Data 1996 - General Numbers
Male 15 Years+ 18020 Stonnington (C) - Prahran
50,000
Female 15 Years+ 20286
Australian Citizen 18 years+ 30060 40,000
Aust. Citizen 18 Years+ Male 13868
30,000
Aust. Citizen 18 Years+ Femal 16192
Not Employed 1992 20,000
Employed 22456
10,000
In the Labour Force 24448
Men in Labour Force 4328 -
Women in Labour Force 7492 Total Persons (& OS
Visitors)
Male Female
Not in the Labour Force 11820

Men Not in Labour Force 4328
Women Not in Labour Force 7492
Australian Bureau of Statistics

Census Data 1996 - Age Data
Stonnington (C) - Prahran
50,000
40,000
30,000
20,000
10,000
-
Aged 15 Male 15 Female 15 Australian Aust. Aust.
Years and Years+ Years+ Citizen 18 Citizen 18 Citizen 18
over (a) years+ Years+ Years+
Male Female

Page 10 Census Data 1996 - Employment Data
30,000
Graphs
Census Data 1996 - Employment Data
30,000
20,000
10,000
-
Not Employed In the Men in Women in Not in the Men Not in Women
Employed Labour Labour Labour Labour Labour Not in
Force Force Force Force Force Labour
Force
Page 11
Graphs
mbers
Female
ics
a
Aust. Aust.
Citizen 18 Citizen 18
Years+ Years+
Male Female
nt Data Page 12
Graphs
nt Data
Not in the Men Not in Women

Labour Labour Not in
Force Force Labour
Force
Page 13
Timelines
First Year of Operation January February March April May June
1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2
Number of Weekdays 19 20 22 19 21 21
Number of Weekends 10 8 8 8 10 8
Number of Public Holidays 2 0 1 3 0 1
Business Administration:
Maintaining Accounts
Purchasing Equipment
Managing Business
Scheduling Issues
Core Business Activities:

Catering
Café & Restaurant Services
Liaising with Suppliers
Cleaning & Other Activities
Light Entertainment
Promotions:
Direct Mail Promotions
Write-ups
Wine & Food Shows
Other Promotional Activities
Advertising:
Yellow Pages, Newspapers
Direct Mail
First Year of Operation+B6 July August September October November December
1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2
Number of Weekdays 22 22 22 21 21 21
Number of Weekends 9 9 8 10 8 8
Number of Public Holidays 0 0 0 0 1 2
Business Administration:
Maintaining Accounts
Purchasing Equipment
Managing Business
Scheduling Issues
Core Business Activities:

Catering
Café & Restaurant Services
Liaising with Suppliers
Cleaning & Other Activities
Light Entertainment
Page 14
Timelines
Promotions:
Direct Mail Promotions
Write-ups
Wine & Food Shows
Other Promotional Activities
Advertising:
Yellow Pages, Newspapers
Direct Mail
Page 15
Timelines
June Number of Days for Each Month of 1999 and 2000

3 4 Monday TuesdayWednesdayThursday Friday Saturday Sunday
21 Jan-99 4 4 4 4 5 5 5
8 Feb-99 4 4 4 4 4 4 4
1 Mar-99 5 5 5 4 4 4 4
Apr-99 4 4 4 5 5 4 4
May-99 5 4 4 4 4 5 5
Jun-99 4 5 5 4 4 4 4
Jul-99 4 4 4 5 5 5 4
Aug-99 5 5 4 4 4 4 4
Sep-99 4 4 5 5 4 4 4
Oct-99 4 4 4 4 5 5 5
Nov-99 5 5 4 4 4 4 4
Dec-99 4 4 5 5 5 4 4
Jan-00 5 4 4 4 4 5 5
Feb-00 4 5 4 4 4 4 4
Mar-00 4 4 5 5 5 4 4
Apr-00 4 4 4 4 4 5 5
May-00 5 5 5 4 4 4 4
Jun-00 4 4 4 5 5 4 4
Jul-00 5 4 4 4 4 5 5
Aug-00 4 5 5 5 4 4 4
Sep-00 4 4 4 4 5 5 4
Oct-00 5 5 4 4 4 4 5
Nov-00 4 4 5 5 4 4 4
Dec-00 4 4 4 4 5 5 5
December
3 4
21
Page 16
Timelines
Page 17
Timelines
d 2000
Total
31
28
31
30
31
30
31
30
30
31
30
31
31
29
31
30
31
30
31
31
30
31
30
31
Page 18
Sheet13
Cash flow Statement

Particular Year 1 Year 2
Opening balance $200,000.00 $209,700.00
Third-party revenue $50,000.00 $60,000.00
Third-party Commissions $5,000.00 $7,000.00
Advertising revenue $8,000.00 $12,000.00 $350,000.00
Total receipts $63,000.00 $79,000.00 $300,000.00
$250,000.00
Total at bank $263,000.00 $288,700.00 $200,000.00
Includes bank loan 200000 $150,000.00
$100,000.00
$50,000.00
Cost of EV tractor $40,000.00 $0.00
$42,000.00
ce ue s
Maintenance cost $1,000.00 l an ven sion
ba re is re
Salaries $4,000.00 $8,000.00 i ng arty mm ing o
en -p Co rtis T
Advertising expenses $1,000.00 $2,000.00 Op hird rty dve
T -pa A
Training expenses $1,000.00 $1,500.00 ird
Th clu
Computers $3,000.00 In
$1,000.00
Rent $3,000.00 $3,300.00
Office furniture $1,000.00 $200.00
Office Supplies $200.00 $50.00
Petty expenses $100.00 $100.00
Total payments $53,300.00 $59,150.00
Closing balance $209,700.00 $229,550.00
Net Cashflow $9,700.00 $19,850.00
Cash flow Statement

Particular Year 1 Year 2 Cash Flow Analysis for
Opening balance $200,000.00 $180,200.00 $250,000.00
Third-party revenue $25,000.00 $35,000.00 $200,000.00
Third-party Commissions $2,500.00 $6,000.00 $150,000.00
Advertising revenue $8,000.00 $12,000.00 $100,000.00
Total receipts $35,500.00 $53,000.00 $50,000.00
Total at bank $235,500.00 $233,200.00 $0.00
Includes bank loan 200000 e e e s k 0
-$50,000.00anc nu ons nu ipt ban 00 or s
l e i e e 0 a ct co
v v c t 0 t ce a
r
ba re iss re l re l a n 2 V an S
g t y m g a t a a E n
in r m i n t o o of nte
Cost of EV tractor $40,000.00 $42,000.00 pen -pa Co rtis To T nk l s t i tis
in
O hird rty dve a o a r
ve T
Maintenance cost $1,000.00 T -pa A sb C M
de Ad
ri d cl u
Salaries $4,000.00 $6,000.00 Th In
Advertising expenses $1,000.00 $500.00 Year 1
Page 19
c tr c a
ba e ss e e at 2
ng rty r mi ng r tal r tal an E V an S
n
i m i o o of nte
pen -pa Co rtis To T nk l s t i tis
in
O hird rty dve a o a r
ve T
T -pa A sb C M
Sheet13 de Ad
ri d cl u
Th In
Year 1
Training expenses $1,000.00 $800.00
Computers $5,000.00
Rent $3,000.00 $3,300.00
Office furniture $1,000.00
Office Supplies $200.00 $50.00
Petty expenses $100.00 $100.00
Total payments $55,300.00 $53,750.00
Closing balance $180,200.00 $179,450.00
Net Cashflow -$19,800.00 -$750.00
Page 20
Sheet13
Cash Flow Best case senario

$350,000.00
$300,000.00
$250,000.00
$200,000.00
$150,000.00
$100,000.00
$50,000.00
$0.00
ce ue s ue ts nk 00 or st s s s rs nt re s s ts e ow
l an ven sion ven ceip t ba 000 a ct co larie nse nse ute Re itu plie nse en lanc hfl
ba re is re l re l a n 2 t nce Sa xpe xpe mp
r rn up pe ym a
b a s
V a e e o fu S ex pa g C
ng ty m g a ta a f E ten ng ing C ce ffice tty tal sin et
e ni par om tisin Tot To k lo o n s i ffi e o N
- C r
Op hird rty dve n s t ai rti ai
n O O P To Cl
ba Co M ve Tr
T -pa A s d
de A
ird clu
Th In
Year 1 Year 2
Flow Analysis for Worst case scenario
e e e s k 0
nc enu ons enu eipt ban 000 or st s s s rs nt re s s ts e ow
is v c t 0 a ct co larie nse nse ute Re itu plie nse en lanc hfl
e v s e e a 2 tr ce a pe pe p rn up pe ym a s
r i r lr l n
m g a V an S ex ex om fu S ex pa g b Ca
m sin Tota Tot loa of E ten i ng ng C
i ce ffice tty tal sin et
o ffi e o N
C erti nk s t ai n s n
rti ai O O P To Cl
v ba Co M ve Tr
Ad s d
de A
nclu
I
Year 1 Year 2
Page 21
c t
re iss re l re l a n 2 tr c al p p p r p a as
V an S ex ex om fu Su x ay b tC
m
m ing ta ta oa
o l f E
e n ng ng C ce ce y e al p ing e
s o t o int i i tt s
Co erti T T nk tis in
ffi t
Offi O Pe To Clo
N
v ba Cos Ma er Tra
d s v
A
de Ad Sheet13
clu
In
Year 1 Year 2
Page 22

FINC20018 Ass-2 Data Modeling

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Sh eetA

Ta kin gs Ta kin gs Takin gs T a kings T ak ing s Ta kin gs

50,000 50,000 Month (Point) whe n Break -ev en is achieved

30,000 1,2 00,0 00

D oll ars ($)

MONTHLY BALANCE SHEET

Dinner #2 $0 $0 $0 $0 $10,000 $12,000 $0 $22,000

Preliminary Simple Profit & Loss Statement

12 Months Ending June 1999

Public Liability Insurance 2,160 Break-even

Advertising Costs 51,096 2,441,114 Maximum Rate of $1,558per Day = BE 1 12 Days

Drawings G & L Demarte 3,600 -1134

Mon th (Point) when Break-eve n is achiev ed

295 300 305

295 300 305

Employed Persons Division H

Average Employees per Enterprise

Employed Persons all Other Industries

100% 377,500 380,600

Total Persons (& OS Visitors) 42191

Not in the Labour Force 11820

Women Not in Labour Force 7492

Australian Bureau of Statistics

Australian Bureau of Statistics

Not in the Men Not in Women

First Year of Operation January February March April May June

Number of Public Holidays 2 0 1 3 0 1

Core Business Activities:

First Year of Operation+B6 July August September October November December

Number of Public Holidays 0 0 0 0 1 2

Core Business Activities:

June Number of Days for Each Month of 1999 and 2000

Cash flow Statement

Net Cashflow $9,700.00 $19,850.00

Cash flow Statement

Net Cashflow -$19,800.00 -$750.00

Cash Flow Best case senario

Flow Analysis for Worst case scenario

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