Integrated Profit and Loss, Balance Sheet & Cash

Flow Financial Model for Companies

Business Plan
Date ____________ Version ___________
Business Planning Model
Worksheet names and purpose

Name Status Purpose

Cover Information Front cover
Structure Information This page
IP1 Input Input sheet for all model parameters
Input sheet for balance sheet and opening
IP2 Input
balance items
P&L Reporting Monthly profit and loss account
BS Reporting Monthly balance sheet
Cash Reporting Monthly cashflow analysis
Analysis of functional overheads by
OvrH Reporting
department
Profit & Loss / Balance Sheet / Cashflow
Summary Reporting
and Accounting Ratios in summary format
CFlow Reporting Graphic of monthly cashflow
The various allocation patterns used to
Patterns Calculation assign income and expenditure amounts to
individual months
Calculation of the spread of overhead
OH Calculation
amounts by month
Calculation of loan payments (repayment
Loans Calculation
or interest-only with delayed repayment)
Calculation of loan payments (repayment
Xloan Calculation or interest-only with delayed repayment)
for existing loans (opening balances)
Leases Calculation Calculation of lease payments
Calculation of lease payments for existing
Xlease Calculation
leases (opening balances)
Analysis of sales and cost of sales by
Sales Calculation
month
Calculation of input and output VAT
amounts – producing a net payment or
VAT Calculation
repayment balance in month to the
Revenue Commissioners
Calculation of all balance sheet figures by
Balances Calculation
month
Functional sum of overhead charges
OH_sum Calculation
(ignoring departmental breakdowns)
Further
Information Contact details
Information
Business Planning Model
Guidance notes

1. Cells

The various cells are shaded in different colours:

Shade Purpose Narrative

All such cells in worksheets IP1 and IP2 are

specifically for user input. Surrounding text
prompts for the type of input required (e.g. €
Input amount or percentage)
User input is provided by selecting form one of
the pre-populated items in the box (e.g. month
Input: drop-down of the year)
No input required – the cell is calculated on the
Calculated input basis of prior input(s)

2. Input Guidance

NOTE: ensure that all navigation within the worksheets is performed using the
horizontal and vertical scrollbars (cursor access is limited to those cells requiring user
input only)

The two inputs worksheets IP1 and IP2 are the only worksheets that need to be
populated. The individual worksheets allow for input of the following information:

Section Item Description

Input the company name (this populates
A.    Settings Company name
the name throughout the model)
Input the month in which the financial year
First month of financial year begins (usually January). This populates all
of the tables in the model
Year of first month of Input the first financial year (the model
financial year produces outputs for two years)
B.    Sales
Name Input the names of products / services
Volume
Input the number of product / service
# items sold per category per annum for
each year
Select the pattern of sales from the drop-
down box:
·          Standard_m1 – assumes one twelfth of
sales occur each month
·         445_m1 – assumes 4/52 of sales occur
in the first two months of each quarter,
with 5/52 occurring in the third month
Pattern ·          Bi-Monthly_m1 – assumes sales occur
on every other month, with the first sales
in month one
·          Half-Year_m6 – assumes sales occur
twice per year, the first in month six, the
second in month 12
·         Annual_m1 – assumes sales occur
once per year, in month one
Select the VAT rate applying to each
product / service from the drop-down box:

C.    Sales ·         Standard
VAT rate ·         Reduced
Price
·         Tourism
·         Agricultural
·         Zero
·         Exempt
Input the selling price per unit of product /
Price
service EXCLUDING VAT in Euros
Select the percentage of sales (value)
Bad Debts expected to result in bad debts from the
drop-down box
Section Item Description
D.    CoS as Select the VAT rate applying to the input
%age of VAT rate factor costs for each product / service
Revenue from the drop-down box
Input the percentage of the sales price
CoS %age (excluding VAT) represented by the direct
Cost of Sales
For each overhead cost item, enter:
·         Department - name
·         Item - description
·         Year 1 – annual spend in €s
·         Year 2 - annual spend in €s
·         VAT – applicable rate, from drop-
E.     Other
Line items down box
Costs ·         Pattern – pattern of spend per
month, form drop-down box
·         NOTE: Mobile Phone and Travel /
Subsistence costs are populated from
individual entries against staff members
in section F
For each named-staff member, enter:
·         Department – select from drop-
down
·         Name - identifier
·         Year 1 – earnings (excluding
F.     Staff-
employers' PRSI etc)
related Costs
·         Year 2 - earnings (excluding
costs employers' PRSI etc)
·         Mobile Ph – cellphone costs per
individual (applies both years)
·         T&S – travel costs per individual
(applies both years)
 For all creditor categories, enter the

G.    Working percentage split of cashflow payment /

Debtors, CoS, Overheads expenditure flows.
Capital A checkbox indicates whether the inputs
per column sum to 100%
For each of the assets, enter the expected
asset life and select the basis of
H.    Other depreciation from the drop-down box (viz:
Depreciation
Items Straight Line or Reducing Balance). The
percentage rate of depreciation is
calculated with reference to the asset life
Enter the percentage rates related to
Bank Interest
Overdrafts and Term Loans
The model accommodates two loans and a
financing bank loan – for each, enter:
·         Principal - €s
·         Term - years
·         Rate - percentage
Loans ·         Residual – zero or other
·         Drawdown – date of loan drawdown
·         Repayment – date of first payment of
principal (if later than drawdown for a
financing loan)
Section Item Description
The model accommodates up to three
leases – for each, enter:
·         Principal - €s
Leases ·         Term - years
·         Interest – €s
·         Commences – date of first payment
I.      Taxation PAYE / PRSI Enter the applicable payroll taxation rate
Corporation tax Enter the applicable Corporation Tax rate
If the drop-down is set to “On”, all VAT
VAT switch consequences will be calculated. If set to
“Off”, VAT is ignored in the model
VAT Input the VAT rates applicable by category
For Land & Buildings, Fixtures & Fittings,
Office Equipment and Motor Vehicles:
·         Input the opening asset values @
J.      Assets -
cost
inputs over ·         Input accumulated depreciation to
Fixed Assets
individual date
·         In the case of any additions to fixed
months
assets in the two years modelled, enter
the book value of the asset added in the
month added box
Enter opening balances – note that opening
debtors and creditors will have their expiry
Working capital
automatically calculated with reference to
the debtor and creditor profiles at G
Input for details of existing loans, forming
part of the funding at the beginning of the
plan. Details to input are:
·         Principal –original amount advanced
€s
·         Term – the original term of the loan
Loans
in years
·         Rate – the interest rate pertaining
·         Balance – the principal remaining on
the loan as of the date of commencing
the business plan (any additional interest
accrued should be added to the principal
A. Settings
Company name
January First month of financial year
2012 Year of first month of financial year

B. Sales volumes # # Pattern

Err:502 Err:502
Product 1 Units / annum Standard_m1
Product 2 Units / annum Standard_m1
Product 3 Units / annum Standard_m1
Product 4 Units / annum Standard_m1

C. Sales prices VAT rate Price excl VAT

Err:502 Err:502
Product 1 Standard € / unit
Product 2 Standard € / unit
Product 3 Standard € / unit
Product 4 Standard € / unit
Bad Debts Standard % 0.5%

D. CoS as %age of Revenue VAT rate CoS %age

Product 1 Standard %
Product 2 Standard %
Product 3 Standard %
Product 4 Standard %

E. Other costs (exclusive of VAT)

Department Item Err:502 Err:502 VAT Pattern

MarMarketing Training Standard Quarterly_m3
MarMarketing Other Standard Half-Year_m1
MarMarketing Design Costs Standard Annual_m5
MarMarketing Customer Entertainment Standard Quarterly_m2
MarMarketing Mobile Phone 0 0 Standard Bi-Monthly_m2
MarkMarketing Travel / Subsistence 0 0 Standard 445_m1
MarMarketing Marketing & Promotion Standard Quarterly_m3
AdmAdministration Recruitment Standard Half-Year_m5
AdmiAdministration Rent (facility) Standard Standard_m1
AdmAdministration Stationery Standard 445_m1
AdmAdministration Postage Standard 445_m1
AdmAdministration Bad Debts 0 0 Standard Standard_m1
AdmAdministration Insurance Zero Annual_m11
AdmAdministration Mobile Phone Standard Bi-Monthly_m2
AdmiAdministration Travel / Subsistence Standard 445_m1
AdmiAdministration Training Zero Quarterly_m2
AdmAdministration Other Standard 445_m1
AdmAdministration Telephone Standard Bi-Monthly_m2
AdmAdministration Audit Standard Annual_m3
AdmiAdministration Legal Fees Standard Half-Year_m3
AdmAdministration Bank Charges Standard Bi-Monthly_m1
AdmAdministration Light & Heat Standard Bi-Monthly_m2
AdmAdministration IT Consultancy Standard Annual_m7
AdmAdministration Cleaning Standard 445_m1
Dist Distribution Other Standard 445_m1
Dis Distribution Uniforms Standard Annual_m1
Dist Distribution Toll Charges Standard 445_m1
Dis Distribution Mobile Phone 0 0 Standard Bi-Monthly_m2
Dist Distribution Travel / Subsistence 0 0 Standard 445_m1
Dis Distribution Motor Insurance Zero Annual_m4
Dist Distribution Motor Tax Standard Annual_m10
Dist Distribution Van Fuel Standard 445_m1
Dis Distribution Van Repairs & Maintenance Standard Half-Year_m5
Dist Distribution Van Cleaning Standard Quarterly_m2
Dist Distribution Crates Standard Quarterly_m3
F. Staff-related costs

Department Name Err:502 Err:502 Mobile Ph T&S

Marketing Name #1
Marketing Name #2
Marketing Name #3
Administration Name #4
Administration Name #5
Administration Name #6
Administration Name #7
Administration Name #8
Administration Name #9
Distribution Name #10
Distribution Name #11
Distribution Name #12
Distribution Name #13
Distribution Name #14
Distribution Name #15
Distribution Name #16
Distribution Name #17
Distribution Name #18
Distribution Name #19

G. Working Capital

Days Debtors CoS Overheads

0 - 30 Days 100% 100% 100%
31 - 60 Days
61 - 90 Days
90 - 120 Days
Check: sums to 100% OK OK OK

H. Other items

Depreciation Asset Life years Basis Rate

Land and buildings St.Line 0.00%
Fixtures & fittings St.Line 0.00%
Office equipment Red.Balance 0.00%
Motor vehicle St.Line 0.00%

Bank Interest
Overdraf %
Term loan %

If the headers on Loans or Leases are red,

this indicates that the dates associated with the Loans / Leases
are before the start of the first financial year.
Start dates must be equal to or later than the beginning of the
first financial year
Loans #1 #2 Bank
Principal €
Term Years
Rate %
Residual €
Drawdown Month Dec-12 Dec-12 Dec-12
Date of first repayment of principal (if different from drawdown date) Err:502 Dec-12

Leases #1 #2 #3
Principal €
Term Years
Interest €
Commences Month Dec-12 Dec-12 Dec-12

I. Taxation

Taxation
Employers' PRSI %
Corporation tax % 12.50%

VAT Switch : Off means no VAT On

Standard 23.00%
Reduced 13.50%
Tourism 9.00%
Agricultural 4.80%
Zero 0.00%
Exempt 0.00%
0%
J. Assets - inputs over individual months

Opening
Balances Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
FA Land & Buildings Additions
FA Land & Buildings Depreciation
FA Fixtures & Fittings Additions
FA Fixtures & Fittings Depreciation
FA Office Equipment Additions
FA Office Equipment Depreciation
FA Motor Vehicles Additions
FA Motor Vehicles New leases
FA Motor Vehicles Depreciation
Cap Equity Additions
WC Trade Debtors Balance 0 0 0 0
WC Stock Balance
WC Trade Creditors Balance 0 0 0 0
Other Creditors -
WC Overheads Balance 0 0 0 0
Payroll Control
WC Account Balance
PAYE / PRSI Control
WC Account Balance
WC Corporation Tax Balance
WC VAT Balance
WC Cash Balance

WC Existing Loan #1 Principal WC Existing Loan #2 Principal WC Existing Lease Principal

WC Existing Loan #1 Term WC Existing Loan #2 Term WC Existing Lease Term
WC Existing Loan #1 Rate % WC Existing Loan #2 Rate % WC Existing Lease Rate %
WC Existing Loan #1 Balance WC Existing Loan #2 Balance WC Existing Lease Balance
0%
Profit & Loss Account for the year ending: Err:502
Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Sales 0 0 0 0 0 0 0 0 0 0 0 0
Cost of Sales 0 0 0 0 0 0 0 0 0 0 0 0
Gross Profit 0 0 0 0 0 0 0 0 0 0 0 0
Overheads
Marketing 0 0 0 0 0 0 0 0 0 0 0 0
Administration 0 0 0 0 0 0 0 0 0 0 0 0
Distribution 0 0 0 0 0 0 0 0 0 0 0 0
Total Overheads 0 0 0 0 0 0 0 0 0 0 0 0

EBITDA 0 0 0 0 0 0 0 0 0 0 0 0

Depreciation 0 0 0 0 0 0 0 0 0 0 0 0
EBIT 0 0 0 0 0 0 0 0 0 0 0 0

Lease interest 0 0 0 0 0 0 0 0 0 0 0 0
Loan interest Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Bank interest 0 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Total interest Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502

PBT Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502

Taxation Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
PAT Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502

Accumulated results Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502

P&L Page 10
0%
Profit & Loss Account for the year ending: Err:502
P&L Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Sales 0 0 0 0 0 0 0 0 0 0 0 0
Cost of Sales 0 0 0 0 0 0 0 0 0 0 0 0
Gross Profit 0 0 0 0 0 0 0 0 0 0 0 0
Overheads
Marketing 0 0 0 0 0 0 0 0 0 0 0 0
Administration 0 0 0 0 0 0 0 0 0 0 0 0
Distribution 0 0 0 0 0 0 0 0 0 0 0 0
Total Overheads 0 0 0 0 0 0 0 0 0 0 0 0

EBITDA 0 0 0 0 0 0 0 0 0 0 0 0

Depreciation 0 0 0 0 0 0 0 0 0 0 0 0
EBIT 0 0 0 0 0 0 0 0 0 0 0 0

Lease interest 0 0 0 0 0 0 0 0 0 0 0 0
Loan interest Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Bank interest Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Total interest Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502

PBT Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502

Taxation Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
PAT Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502

Accumulated results Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502

P&L Page 11
0%
Balance Sheet for the year ending: Err:502
Opening Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Fixed Assets
Tangible Assets 0 0 0 0 0 0 0 0 0 0 0 0 0

Current Assets
Stock 0 0 0 0 0 0 0 0 0 0 0 0 0
Trade Debtors 0 0 0 0 0 0 0 0 0 0 0 0 0
VAT 0 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Cash at hand and in Bank 0 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
0 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Current Liabilities
Trade Creditors 0 0 0 0 0 0 0 0 0 0 0 0 0
Other creditors 0 0 0 0 0 0 0 0 0 0 0 0 0
PAYE / PRSI 0 0 0 0 0 0 0 0 0 0 0 0 0
Overdraf 0 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Corporation Tax 0 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
VAT 0 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Bank Loan 0 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Loan Obligations 0 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Finance Lease Obligations 0 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
0 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502

Net Current Assets / (Liabilities) 0 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502

Long Term Liabilities

Bank Loan 0 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Loan Obligations 0 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Finance Lease obligations 0 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
0 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502

Net Assets / (Liabilities) 0 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502

Capital and reserves

Called up share capital 0 0 0 0 0 0 0 0 0 0 0 0 0
Profit and loss account 0 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Reserves 0 0 0 0 0 0 0 0 0 0 0 0 0
Shareholders Funds 0 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502

Check 0 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502

BS Page 12
0%
Balance Sheet for the year ending: Err:502
Opening Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Fixed Assets
Tangible Assets 0 0 0 0 0 0 0 0 0 0 0 0 0

Current Assets
Stock 0 0 0 0 0 0 0 0 0 0 0 0 0
Trade Debtors 0 0 0 0 0 0 0 0 0 0 0 0 0
VAT Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Cash at hand and in Bank Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Current Liabilities
Trade Creditors 0 0 0 0 0 0 0 0 0 0 0 0 0
Other creditors 0 0 0 0 0 0 0 0 0 0 0 0 0
PAYE / PRSI 0 0 0 0 0 0 0 0 0 0 0 0 0
Overdraf Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Corporation Tax Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
VAT Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Bank Loan Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Loan Obligations Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Finance Lease Obligations Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502

Net Current Assets / (Liabilities) Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502

Long Term Liabilities

Bank Loan Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Loan Obligations Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Finance Lease obligations Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502

Net Assets / (Liabilities) Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502

Capital and reserves

Called up share capital 0 0 0 0 0 0 0 0 0 0 0 0 0
Profit and loss account 0 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Reserves Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Shareholders Funds Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502

Check Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502

BS Page 13
0%
Cashflow for the year ending: Err:502
Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Inflows
Sales Receipts 0 0 0 0 0 0 0 0 0 0 0 0
VAT Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Bank Debt Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Loans Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Lease Receipts Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Equity 0 0 0 0 0 0 0 0 0 0 0 0

Total Inflows Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502

Outflows

Fixed Asset Additions 0 0 0 0 0 0 0 0 0 0 0 0

Creditor Payments - COS 0 0 0 0 0 0 0 0 0 0 0 0
Creditor Payments - Overheads 0 0 0 0 0 0 0 0 0 0 0 0
Payroll 0 0 0 0 0 0 0 0 0 0 0 0
PAYE / PRSI 0 0 0 0 0 0 0 0 0 0 0 0
Corporation Tax Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
VAT Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Bank Loan - Interest Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Bank Loan - Repayment 0 0 0 0 0 0 0 0 0 0 0 0
Loan - Repayment Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Finance Leases Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Total Outflows Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502

Net Cash Inflow / (Outflow) Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502

Cash Reconciliation
Opening Balance 0 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Net Cash Inflow / (Outflow) Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Overdraf Interest 0 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Closing Balance Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502

Cash Page 14
0%
Cashflow for the year ending: Err:502
Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Inflows
Sales Receipts 0 0 0 0 0 0 0 0 0 0 0 0
VAT Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Bank Debt Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Loans Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Lease Receipts Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Equity 0 0 0 0 0 0 0 0 0 0 0 0

Total Inflows Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502

Outflows

Fixed Asset Additions 0 0 0 0 0 0 0 0 0 0 0 0

Creditor Payments - COS 0 0 0 0 0 0 0 0 0 0 0 0
Creditor Payments - Overheads 0 0 0 0 0 0 0 0 0 0 0 0
Payroll 0 0 0 0 0 0 0 0 0 0 0 0
PAYE / PRSI 0 0 0 0 0 0 0 0 0 0 0 0
Corporation Tax Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
VAT Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Bank Loan - Interest Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Bank Loan - Repayment 0 0 0 0 0 0 0 0 0 0 0 0
Loan - Repayment Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Finance Leases Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Total Outflows Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502

Net Cash Inflow / (Outflow) Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502

Cash Reconciliation
Opening Balance Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Net Cash Inflow / (Outflow) Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Overdraf Interest Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Closing Balance Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502

Cash Page 15
0%
Overheads Analysis for the year ending Err:502
Function Item Group Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Administration Audit Other Creditors - Overheads 0 0 0 0 0 0 0 0 0 0 0 0
Administration Bad Debts Other Creditors - Overheads 0 0 0 0 0 0 0 0 0 0 0 0
Administration Cleaning Other Creditors - Overheads 0 0 0 0 0 0 0 0 0 0 0 0
Administration Insurance Other Creditors - Overheads 0 0 0 0 0 0 0 0 0 0 0 0
Administration IT Consultancy Other Creditors - Overheads 0 0 0 0 0 0 0 0 0 0 0 0
Administration Legal Fees Other Creditors - Overheads 0 0 0 0 0 0 0 0 0 0 0 0
Administration Light & Heat Other Creditors - Overheads 0 0 0 0 0 0 0 0 0 0 0 0
Administration Mobile Phone Other Creditors - Overheads 0 0 0 0 0 0 0 0 0 0 0 0
Administration Other Other Creditors - Overheads 0 0 0 0 0 0 0 0 0 0 0 0
Administration Postage Other Creditors - Overheads 0 0 0 0 0 0 0 0 0 0 0 0
Administration Recruitment Other Creditors - Overheads 0 0 0 0 0 0 0 0 0 0 0 0
Administration Rent (facility) Other Creditors - Overheads 0 0 0 0 0 0 0 0 0 0 0 0
Administration Bank Charges Other Creditors - Overheads 0 0 0 0 0 0 0 0 0 0 0 0
Administration Stationery Other Creditors - Overheads 0 0 0 0 0 0 0 0 0 0 0 0
Administration Telephone Other Creditors - Overheads 0 0 0 0 0 0 0 0 0 0 0 0
Administration Training Other Creditors - Overheads 0 0 0 0 0 0 0 0 0 0 0 0
Administration Travel / Subsistence Other Creditors - Overheads 0 0 0 0 0 0 0 0 0 0 0 0
Administration PAYE / PRSI PAYE / PRSI Control Account 0 0 0 0 0 0 0 0 0 0 0 0
Administration Wages & Salaries Payroll Control Account 0 0 0 0 0 0 0 0 0 0 0 0
Administration Total 0 0 0 0 0 0 0 0 0 0 0 0

Distribution
Distribution Crates Other Creditors - Overheads 0 0 0 0 0 0 0 0 0 0 0 0
Distribution Mobile Phone Other Creditors - Overheads 0 0 0 0 0 0 0 0 0 0 0 0
Distribution Motor Insurance Other Creditors - Overheads 0 0 0 0 0 0 0 0 0 0 0 0
Distribution Motor Tax Other Creditors - Overheads 0 0 0 0 0 0 0 0 0 0 0 0
Distribution Other Other Creditors - Overheads 0 0 0 0 0 0 0 0 0 0 0 0
Distribution Toll Charges Other Creditors - Overheads 0 0 0 0 0 0 0 0 0 0 0 0
Distribution Travel / Subsistence Other Creditors - Overheads 0 0 0 0 0 0 0 0 0 0 0 0
Distribution Uniforms Other Creditors - Overheads 0 0 0 0 0 0 0 0 0 0 0 0
Distribution Van Cleaning Other Creditors - Overheads 0 0 0 0 0 0 0 0 0 0 0 0
Distribution Van Fuel Other Creditors - Overheads 0 0 0 0 0 0 0 0 0 0 0 0
Distribution Van Repairs & Maintenance Other Creditors - Overheads 0 0 0 0 0 0 0 0 0 0 0 0
Distribution PAYE / PRSI PAYE / PRSI Control Account 0 0 0 0 0 0 0 0 0 0 0 0
Distribution Wages & Salaries Payroll Control Account 0 0 0 0 0 0 0 0 0 0 0 0
Distribution Total 0 0 0 0 0 0 0 0 0 0 0 0

Marketing
Marketing Customer Entertainment Other Creditors - Overheads 0 0 0 0 0 0 0 0 0 0 0 0
Marketing Design Costs Other Creditors - Overheads 0 0 0 0 0 0 0 0 0 0 0 0
Marketing Marketing & Promotion Other Creditors - Overheads 0 0 0 0 0 0 0 0 0 0 0 0
Marketing Mobile Phone Other Creditors - Overheads 0 0 0 0 0 0 0 0 0 0 0 0
Marketing Other Other Creditors - Overheads 0 0 0 0 0 0 0 0 0 0 0 0
Marketing Training Other Creditors - Overheads 0 0 0 0 0 0 0 0 0 0 0 0
Marketing Travel / Subsistence Other Creditors - Overheads 0 0 0 0 0 0 0 0 0 0 0 0
Marketing PAYE / PRSI PAYE / PRSI Control Account 0 0 0 0 0 0 0 0 0 0 0 0
Marketing Wages & Salaries Payroll Control Account 0 0 0 0 0 0 0 0 0 0 0 0
Marketing Total 0 0 0 0 0 0 0 0 0 0 0 0

Grand Total 0 0 0 0 0 0 0 0 0 0 0 0
0%
Overheads Analysis for the year ending Err:502
Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0
0% Profit & Loss Err:502 Err:502 Cashflow Err:502 Err:502
€'000 €'000 €'000 €'000
Sales 0.0 0.0 Opening balance 0.0 Err:502
Cost of Sales 0.0 0.0
Gross Profit 0.0 0.0 Inflows Err:502 Err:502
Overheads 0.0 0.0

EBITDA 0.0 0.0 Outflows Err:502 Err:502

Depreciation 0.0 0.0
Interest / Charges Err:502 Err:502
Taxation Err:502 Err:502
Net profit/(loss) Err:502 Err:502 Closing Balance Err:502 Err:502

Balance Sheet Err:502 Err:502 Ratios Err:502 Err:502

€'000 €'000

Fixed Assets 0.0 0.0 Current Ratio 0.00 0.00

Quick Ratio 0.00 0.00

Current Assets Err:502 Err:502 Working Capital: Sales Revenue 0.0% 0.0%
Current Liabilities Err:502 Err:502 Debtors : Creditors Ratio 0.00 0.00

Net Current Assets Err:502 Err:502 As a ratio of Sales:

Long-term Liabilities Err:502 Err:502 EBITDA 0.0% 0.0%
EBIT 0.0% 0.0%
PBT 0.0% 0.0%
Net Assets Err:502 Err:502 PAT 0.0% 0.0%
CASH FLOW - TWO YEARS
0%
100,000

Cashflow - '000
(100,000)

(200,000)

(300,000)

(400,000)

(500,000)
Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502

Date Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
In Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Out Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Period Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502

Date Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
In Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Out Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Cum Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502

Date Err:502
In Err:502
Out Err:502
Sales Value Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Product 1 0 0 0 0 0 0 0 0 0 0 0 0
Product 2 0 0 0 0 0 0 0 0 0 0 0 0
Product 3 0 0 0 0 0 0 0 0 0 0 0 0
Product 4 0 0 0 0 0 0 0 0 0 0 0 0
Sales 0 0 0 0 0 0 0 0 0 0 0 0
Cost of Sales
Product 1 0 0 0 0 0 0 0 0 0 0 0 0
Product 2 0 0 0 0 0 0 0 0 0 0 0 0
Product 3 0 0 0 0 0 0 0 0 0 0 0 0
Product 4 0 0 0 0 0 0 0 0 0 0 0 0
CoS 0 0 0 0 0 0 0 0 0 0 0 0

Sales Value Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502 Err:502
Product 1 0 0 0 0 0 0 0 0 0 0 0 0
Product 2 0 0 0 0 0 0 0 0 0 0 0 0
Product 3 0 0 0 0 0 0 0 0 0 0 0 0
Product 4 0 0 0 0 0 0 0 0 0 0 0 0
Sales 0 0 0 0 0 0 0 0 0 0 0 0
Cost of Sales
Product 1 0 0 0 0 0 0 0 0 0 0 0 0
Product 2 0 0 0 0 0 0 0 0 0 0 0 0
Product 3 0 0 0 0 0 0 0 0 0 0 0 0
Product 4 0 0 0 0 0 0 0 0 0 0 0 0
CoS 0 0 0 0 0 0 0 0 0 0 0 0
For more information please contact:
Brendan Waters
Partner
Tel: +353 (0) 1 449 4400 email: bwaters@mazars.ie
Mazars, Harcourt Centre, Block 3, Harcourt Road, Dublin 2

Mazars.ie