| Budget 2019 | JANUARY | FEBRUARY | MARCH | APRIL | MAY | JUNE | JULY | AUGUST | SEPTEMBER | OCTOBER | NOVEMBER | DECEMBER | TOTALS |
| FOOD REVENUE | 80,000 | 90,000 | 90,000 | 80,000 | 120,000 | 130,000 | 140,000 | 120,000 | 90,000 | 80,000 | 80,000 | 70,000 | 1,170,000 | 57.5% |
| BEVERAGE REVENUE | 15,000 | 16,000 | 17,000 | 40,000 | 50,000 | 80,000 | 90,000 | 90,000 | 80,000 | 70,000 | 50,000 | 50,000 | 648,000 | 31.8% |
| F&B REVENUE | 95,000 | 106,000 | 107,000 | 120,000 | 170,000 | 210,000 | 230,000 | 210,000 | 170,000 | 150,000 | 130,000 | 120,000 | 1,818,000 | 89.3% |
| OTHER REVENUE | 2,000 | 4,000 | 5,000 | 7,000 | 15,000 | 45,000 | 50,000 | 50,000 | 20,000 | 10,000 | 5,000 | 5,000 | 218,000 | 10.7% |
| TOTAL REVENUE | 97,000 | 110,000 | 112,000 | 127,000 | 185,000 | 255,000 | 280,000 | 260,000 | 190,000 | 160,000 | 135,000 | 125,000 | 2,036,000 | 100.0% |
| FOOD COST | 15,000 | 16,000 | 17,000 | 20,000 | 35,000 | 50,000 | 60,000 | 60,000 | 45,000 | 30,000 | 25,000 | 20,000 | 393,000 | 33.6% |
| BEVERAGE COST | 5,000 | 6,000 | 8,000 | 12,000 | 13,000 | 20,000 | 25,000 | 30,000 | 25,000 | 15,000 | 10,000 | 7,000 | 176,000 | 27.2% |
| F&B COST | 20,000 | 22,000 | 25,000 | 32,000 | 48,000 | 70,000 | 85,000 | 90,000 | 70,000 | 45,000 | 35,000 | 27,000 | 569,000 | 31.3% |
| STAFF | 45,000 | 45,000 | 45,000 | 45,000 | 45,000 | 45,000 | 45,000 | 45,000 | 45,000 | 45,000 | 45,000 | 45,000 | 540,000 | 26.5% |
| OVERTIME | - 0 | - 0 | - 0 | - 0 | 20,000 | 25,000 | 30,000 | 30,000 | - 0 | - 0 | - 0 | - 0 | 105,000 | 5.2% |
| WAGES AND SALARIES | 45,000 | 45,000 | 45,000 | 45,000 | 65,000 | 70,000 | 75,000 | 75,000 | 45,000 | 45,000 | 45,000 | 45,000 | 645,000 | 31.7% |
| OTHER op EXPENSES | 5,000 | 4,000 | 6,000 | 7,000 | 8,000 | 15,000 | 16,000 | 16,000 | 8,000 | 7,000 | 7,000 | 6,000 | 105,000 | 5.2% |
| TOTAL COSTS | 70,000 | 71,000 | 76,000 | 84,000 | 121,000 | 155,000 | 176,000 | 181,000 | 123,000 | 97,000 | 87,000 | 78,000 | 1,319,000 | 64.8% |
| GOP (P&L) = Profit = Total R - Total Costs | 27,000 | 39,000 | 36,000 | 43,000 | 64,000 | 100,000 | 104,000 | 79,000 | 67,000 | 63,000 | 48,000 | 47,000 | 717,000 | 35.2% |
| Incomings | JANUARY | FEBRUARY | MARCH | APRIL | MAY | JUNE | JULY | AUGUST | SEPTEMBER | OCTOBER | NOVEMBER | DECEMBER |
| | 1. | 2. | 3. | | | | | | | | | | | 1. F&B revenue receipts are 60% of current month (January) and 40% of previous month (December). December 2018 F&B revenue was 65000 |
| Incoming (invoices, cash, creditcards) | 93335 | 117700 | 122650 | 135960 | 185240 | 253000 | 301400 | 292600 | 236500 | 184800 | 156200 | 141900 | | Other revenue receipts are 70% of the current month (January) and 30% of previous month (December). December 2018 other revenue was 1500 |
| VAT input (operating) | 9700 | 11000 | 11200 | 12700 | 18500 | 25500 | 28000 | 26000 | 19000 | 16000 | 13500 | 12500 | | Sales VAT is 10% in all cases |
| Bank loan | | | | 3000 | 3000 | 3000 |
| Other incomings | 5000 | 5000 | 5000 | 5000 | 5000 | 5000 | 5000 | 5000 | 5000 | 5000 | 5000 | 5000 | | 2. F&B revenue receipts are 80% of current month (February) and 20% of previous month (January). |
| Sponsor campaign | 2000 | 2000 | 2000 | 2000 | 2000 | 2000 | 2000 | 2000 | 2000 | 2000 | 2000 | 2000 | | Other revenue receipts are 60% of the current month (February) and 40% of previous month (January). |
| Total incomings | 100335 | 124700 | 129650 | 145960 | 195240 | 263000 | 308400 | 299600 | 243500 | 191800 | 163200 | 148900 | | Sales VAT is 10% in all cases |
| | | | | | | | | | | | | | | 3. F&B revenue receipts are 70% of current month (March) and 30% of previous month (February). |
| | | | | | | | | | | | | | | Other revenue receipts are 80% of the current month (March) and 20% of previous month (February). |
| | | | | | | | | | | | | | | Sales VAT is 10% in all cases |
| Outgoings | 1. | 2. | 3. |
| Operating outflows | 28216 | 29593 | 33492 | 41177 | 58268 | 90842 | 108621 | 119862 | 95889 | 71458 | 51615 | 39916 |
| Rent | 2000 | 2000 | 2000 | 2000 | 2000 | 2000 | 2000 | 2000 | 2000 | 2000 | 2000 | 2000 |
| Total op. costs (exc salaries) | 25000 | 26000 | 31000 | 39000 | 56000 | 85000 | 101000 | 106000 | 78000 | 52000 | 42000 | 33000 | | 1. F&B costs are paid 80% of the current month (January) and 20% of the previous month (December). December F&B expenses were 18000 |
| Salary | 45000 | 45000 | 45000 | 45000 | 65000 | 70000 | 75000 | 75000 | 45000 | 45000 | 45000 | 45000 | | Other expenses are paid 80% of the current month (January) and 20% of the previous month (December). December other expenses were 5000 |
| VAT output (operating) | 3675 | 3822 | 4557 | 5733 | 8232 | 12495 | 14847 | 15582 | 11466 | 7644 | 6174 | 4851 | | Avg VAT of expense is 14,7% |
| VAT reconciliation | 6663 | 7841 | 7434 | 7962 | 11697 | 15174 | 15730 | 13122 | 9524 | 9683 | 8398 | 8491 |
| Loan repayments | | | | | | | 3000 | 3000 | 3000 | | | | | 2. F&B costs are paid 70% of the current month (February) and 30% of the previous month (January). |
| Taxes | 150 | 150 | 150 | 150 | 150 | 150 | 150 | 150 | 150 | 150 | 150 | 150 | | Other expenses are paid 60% of the current month (February) and 40% of the previous month (January). |
| Interest | | | | | | | 150 | 150 | 150 | | | | | Avg VAT of expense is 14,7% |
| Total outflow | 82029 | 84584 | 88076 | 96289 | 137114 | 178166 | 204651 | 213284 | 155713 | 128291 | 107163 | 95557 |
| | | | | | | | | | | | | | | 3. F&B costs are paid 60% of the current month (March) and 40% of the previous month (February). |
| Beginning balance | 30000 | 48306 | 88422 | 129996 | 179667 | 237792 | 322626 | 426376 | 512692 | 600479 | 663988 | 720025 | | Other expenses are paid 70% of the current month (March) and 30% of the previous month (February). |
| | | | | | | | | | | | | | | Avg VAT of expense is 14,7% |
| Closed balance | 48306 | 88422 | 129996 | 179667 | 237792 | 322626 | 426376 | 512692 | 600479 | 663988 | 720025 | 773369 |
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Mariams1.xlsx
