Techdotcom

AS OF DECEMBER 31, 2008 (INITIAL BALANCE SHEET)

Initial Balance Sheet

Assets Equity

Current Assets Long Term Liabilities

Cash 600,000 Bank Loan (5 Years) 1,200,000

Merchandise Inventory 1,750,000

Pre- paid Shop Rent 300,000

2,650,000 Owner Equity

Fixed Assets Capital 1,800,000

Equipment 150,000

Furniture & Fixture 200,000

Total 3,000,000 Total 3,000,000

 Techdotcom

ORGANIZATION STRUCTURE / PLAN

Manager

Supervisor Cashier

Office boy Sweeper

SALARIES STRUCTURE AND HUMAN RESOURCE REQUIRMENT

Human Resourse Requirement

Total Monthly
Position Number Salary Per Staff
Salary

Manager 1 12,000 12,000

Cashier 1 8,000 8,000

Sales person 1 8,000 8,000

Office Boy 1 6,000 6,000

Sweeper 1 2,000 2,000

Total 5 36,000 36,000

 COFFEE 24 / 7

Projected Expense (First Year - Month Wise) (Axxure - B)

Expenses Detail

Description Jan-09 Feb-09 Mar-09 Apr-09 May-09 Jun-09 Jul-09 Aug-09 Sep-09 Oct-09 Nov-09 Dec-09 YTD 2009

Salaries 36,000 36,000 36,000 36,000 36,000 36,000 36,000 36,000 36,000 36,000 36,000 36,000 432,000

Utilities 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 120,000

Rent Expense 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 600,000

Interest Expense

Marketing Expense 8,000 8,000

Depreciation (O.E) 2,334 2,334 2,334 2,334 2,334 2,334 2,334 2,334 2,334 2,334 2,334 2,334 28,008

Depreciation (Furniture) 833 833 833 833 833 833 833 833 833 833 833 833 9,996

Misc Other Expenses 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 30,000

Tax Expense

Total Expenses 109,667 101,667 101,667 101,667 101,667 101,667 101,667 101,667 101,667 101,667 101,667 101,667 1,228,004

Description YTD 2009 YTD 2010 YTD 2011

Salaries 432,000 475,200 522,720

Utilities 120,000 127,200 134,832

Rent Expense 600,000 600,000 600,000

Interest Expense

Marketing Expense 8,000 8,000 8,000

Depreciation (O.E) 28,008 28,008 28,008

Depreciation (Furniture) 9,996 9,996 9,996

Misc Other Expenses 30,000 33,000 36,200

1,228,004
TOTAL
 COFFEE 24 / 7
PROJECTED YEARLY EXPENSES

Description YTD 2010 YTD 2011 YTD 2012

Salaries 432,000 #REF! #REF!

Utilities 120,000 #REF! #REF!

Rent Expense 600,000 600,000 600,000

Interest Expense

Marketing Expense 8,000 8,000 8,000

Depreciation (O.E) 28,008 28,008 28,008

Depreciation (Furniture) 9,996 9,996 9,996

Misc Other Expenses 30,000 33,000 36,200

1,228,004
Total #REF! #REF!
 COFFEE 24 / 7

Projected Cash Budget (First Year - Month Wise) (Axxure - C)

Cash Budget

Cash Reciept January Feburary March April May June July August September October November December YTD 2009

Cash Balance 140,000 249,253 358,506 467,759 577,012 686,265 795,518 904,771 1,014,024 1,123,277 1,232,530 1,341,783 140,000

Cash Sale 440,000 440,000 440,000 440,000 440,000 440,000 440,000 440,000 440,000 440,000 440,000 440,000 5,280,000

Total Cash Reciept 580,000 689,253 798,506 907,759 1,017,012 1,126,265 1,235,518 1,344,771 1,454,024 1,563,277 1,672,530 1,781,783 5,420,000

Cash Payment

Tax Payment 316156 316,156

Trade Creditors 230,000 230,000 230,000 230,000 230,000 230,000 230,000 230,000 230,000 230,000 230,000 230,000 2,760,000

Utility Bills 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 120,000

Marketing Expenses 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 60,000

Rent Expense - - - - - - - - - - - - -

Salaries Expenses 61,000 61,000 61,000 61,000 61,000 61,000 61,000 61,000 61,000 61,000 61,000 61,000 732,000

Monthly Loan Payment 21,247 21,247 21,247 21,247 21,247 21,247 21,247 21,247 21,247 21,247 21,247 21,247 254,965

Misc Expense 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 42,000

Total Cash Payment 330,747 330,747 330,747 330,747 330,747 330,747 330,747 330,747 330,747 330,747 330,747 646,903 4,285,121

Difference 249,253 358,506 467,759 577,012 686,265 795,518 904,771 1,014,024 1,123,277 1,232,530 1,341,783 1,134,879 1,134,879
 COFFEE 24 / 7
PROJECTED YEARLY CASH BUDGET

YTD 2009 (AXXURE C) YTD 2010 YTD 2011

Cash Reciept

Cash Balance 140,000 1,451,035 2,574,871

Cash Sale 5,280,000 5,808,000 6,388,800

Total Cash Reciept 5,420,000 7,259,035 8,963,671

Cash Payment

Trade Creditors 2,760,000 3,036,000 3,339,600

Utility Bills 120,000 126,000 138,600

Marketing Expenses 60,000 60,000 60,000

Rent Expense - 360,000 360,000

Salaries Expenses 732,000 805,200 885,720

Monthly Loan Payment 254,965 254,965 254,965

Misc Expense 42,000 42,000 72,000

Tax Payment 316,156 382,583 453,581

Total Cash Payment 3,968,965 4,684,165 5,564,466

Difference 1,451,035 2,574,871 3,399,205

 Projected Income Statement (First Year - Month Wise) (Axxure - A)

Income Statement

Januuary Feburary March April May June July August September October November December YTD 2009

Sale

Coffee (60*3000) 180,000 180,000 180,000 180,000 180,000 180,000 180,000 180,000 180,000 180,000 180,000 180,000 2,160,000

Donuts (65*4000) 260,000 260,000 260,000 260,000 260,000 260,000 260,000 260,000 260,000 260,000 260,000 260,000 3,120,000

Total Sale 440,000 440,000 440,000 440,000 440,000 440,000 440,000 440,000 440,000 440,000 440,000 440,000 5,280,000

Less : COGS

Cost of each Coffees (Rs. 30) 90,000 90,000 90,000 90,000 90,000 90,000 90,000 90,000 90,000 90,000 90,000 90,000 1,080,000

Cost of each Donuts (Rs. 35) 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 1,680,000
Cost of Good Sold 230,000 230,000 230,000 230,000 230,000 230,000 230,000 230,000 230,000 230,000 230,000 230,000 2,760,000

Gross Profit 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 2,520,000

Less : Operating Expenses

Salaries Expense 61,000 61,000 61,000 61,000 61,000 61,000 61,000 61,000 61,000 61,000 61,000 61,000 732,000
Utilities bill Expense 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 120,000

Rent Expenses 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 360,000

Depreciation Expense (O.E) 13,333 13,333 13,333 13,333 13,333 13,333 13,333 13,333 13,333 13,333 13,333 13,333 159,996

Depreciation Expense (F.F) 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

Misc Expenses 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 42,000

Interest Expense 8,333 8,226 8,117 8,008 7,897 7,786 7,674 7,561 7,447 7,332 7,216 7,099 92,696

Marketing Expense 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 60,000

Total Operating expenses 135,333 135,226 135,117 135,008 134,897 134,786 134,674 134,561 134,447 134,332 134,216 134,099 1,616,696

Net Profit Before Tax 74,667 74,774 74,883 74,992 75,103 75,214 75,326 75,439 75,553 75,668 75,784 75,901 903,304

Tax Expense 26,133 26,171 26,209 26,247 26,286 26,325 26,364 26,404 26,444 26,484 26,524 26,565 316,156

Net Profit After Tax 48,533 48,603 48,674 48,745 48,817 48,889 48,962 49,035 49,110 49,184 49,260 49,336 587,147

Add : Depreciation (O.E) 13,333 13,333 13,333 13,333 13,333 13,333 13,333 13,333 13,333 13,333 13,333 13,333 159,996

Depreciation (F.F) 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

Cash Inflow 66,033 66,103 66,174 66,245 66,317 66,389 66,462 66,535 66,610 66,684 66,760 66,836 797,147
 Techdotcom
PROJECTED INCOME STATEMENT (Yearly)

Income Statement

YTD 2010 (With Increase in YTD 2011 (With Increase

YTD 2009 (Axxure A) sale by 10%) in sale by 10%)
Sale

Coffee (60*3000) 2,160,000 2,376,000 2,613,600

Donuts (65*4000) 3,120,000 3,432,000 3,775,200

Total Sale 5,280,000 5,808,000 6,388,800

Less : COGS

Cost of each Coffees (Rs. 30) 1,080,000 1,188,000 1,306,800

Cost of each Donuts (Rs. 35) 1,680,000 1,848,000 2,032,800

Cost of Good Sold 2,760,000 3,036,000 3,339,600

Gross Profit 2,520,000 2,772,000 3,049,200

Less : Operating Expenses

Salaries Expense 432,000 #REF! #REF!

Utilities bill Expense 120,000 #REF! #REF!

Rent Expenses 600,000 #REF! 360,000

Depreciation Expense (O.E) 28,008 159,996 159,996

Depreciation Expense (F.F) 9,996 50,004 50,004

Misc Expenses 30,000 600,000 600,000

Interest Expense 75,705 56,934

Marketing Expense 8,000 8,000 60,000

Total Operating expenses #REF! #REF!

Net Profit Before Tax #REF! #REF!

Tax Expense #REF! #REF!

Net Profit After Tax - 20,004 #REF! #REF!

Add : Depreciation (O.E) 159,996 159,996

Depreciation (F.F) 50,004 50,004

Cash Inflow #REF! #REF!
 COFFEE 24 / 7
PROJECTED BALANCE SHEET AS OF 2009

Balance Sheet

Assets Jan-09 Feb-09 Mar-09 Apr-09 May-09 Jun-09 Jul-09 Aug-09 Sep-09 Oct-09 Nov-09 Dec-09

Current Assets

Cash 600,000 358,506 467,759 577,012 686,265 795,518 904,771 1,014,024 1,123,277 1,232,530 1,341,783 1,134,879

200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000

Pre - Paid Rent 300,000 270,000 240,000 210,000 180,000 150,000 120,000 90,000 60,000 30,000 - - 30,000

Fixed Assets

office equipment 800,000 800,000 800,000 800,000 800,000 800,000 800,000 800,000 800,000 800,000 800,000

Less : Accumulated Depreciation - - 800,000 - 800,000 - 800,000 - 800,000 - 800,000 - 800,000 - 800,000 - 800,000 - 800,000 - 800,000 - 800,000

Furniture & Fixture 200,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000

Less : Accumulated Depreciation 10,000 190,000 20,000 480,000 30,000 470,000 40,000 460,000 50,000 450,000 60,000 440,000 70,000 430,000 80,000 420,000 90,000 410,000 100,000 400,000 110,000 390,000 120,000 380,000

1,090,000 2,108,506 2,177,759 2,247,012 2,316,265 2,385,518 2,454,771 2,524,024 2,593,277 2,662,530 2,731,783 2,484,879

Equity

Trade Creditors - - - - - - - - - - - -

Tax Payable (Accumulated) 26,133 26,133 26,171 52,304 26,209 78,513 26,247 104,761 26,286 131,046 26,325 157,371 26,364 183,735 26,404 210,139 26,444 236,583 26,484 263,066 26,524 289,591 26,565 -

Long Term Loan 1,000,000 987,086 974,065 960,935 947,696 934,346 920,885 907,312 893,626 879,826 865,911 851,880

Less : Current Payment 12,914 987,086 13,021 974,065 13,130 960,935 13,239 947,696 13,350 934,346 13,461 920,885 13,573 907,312 13,686 893,626 13,800 879,826 13,915 865,911 14,031 851,880 14,148 837,732

Capital 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000

Add: Net Profit (Cummulative) 48,533 1,048,533 97,137 1,097,137 145,810 1,145,810 194,555 1,194,555 243,372 1,243,372 292,261 1,292,261 341,223 1,341,223 390,258 1,390,258 439,368 1,439,368 488,552 1,488,552 537,812 1,537,812 587,147 1,587,147

2,061,753 2,123,506 2,185,259 2,247,012 2,308,765 2,370,518 2,432,271 2,494,024 2,555,777 2,617,530 2,679,283 2,424,879

- 15,000
 COFFEE 24 / 7

Loan Amortization Table

Loan Amount 1,000,000.00

Interest 10%
No of Installment 60

Monthly Installment PKR 21,247.04

Months annuity paid interest principal balance at end

Opening 1,000,000
1 21,247 8,333 12,914 987,086
2 21,247 8,226 13,021 974,065
3 21,247 8,117 13,130 960,935
4 21,247 8,008 13,239 947,696
5 21,247 7,897 13,350 934,346
6 21,247 7,786 13,461 920,885
7 21,247 7,674 13,573 907,312
8 21,247 7,561 13,686 893,626
9 21,247 7,447 13,800 879,826
10 21,247 7,332 13,915 865,911
11 21,247 7,216 14,031 851,880
12 21,247 7,099 14,148 837,732
13 21,247 6,981 14,266 823,466
14 21,247 6,862 14,385 809,081
15 21,247 6,742 14,505 794,576
16 21,247 6,621 14,626 779,951
17 21,247 6,500 14,747 765,203
18 21,247 6,377 14,870 750,333
19 21,247 6,253 14,994 735,339
20 21,247 6,128 15,119 720,220
21 21,247 6,002 15,245 704,974
22 21,247 5,875 15,372 689,602
23 21,247 5,747 15,500 674,102
24 21,247 5,618 15,630 658,472
25 21,247 5,487 15,760 642,712
26 21,247 5,356 15,891 626,821
27 21,247 5,224 16,024 610,798
28 21,247 5,090 16,157 594,641
29 21,247 4,955 16,292 578,349
30 21,247 4,820 16,427 561,922
31 21,247 4,683 16,564 545,357
32 21,247 4,545 16,702 528,655
33 21,247 4,405 16,842 511,813
34 21,247 4,265 16,982 494,831
35 21,247 4,124 17,123 477,708
36 21,247 3,981 17,266 460,442
37 21,247 3,837 17,410 443,032
38 21,247 3,692 17,555 425,476
39 21,247 3,546 17,701 407,775
40 21,247 3,398 17,849 389,926
41 21,247 3,249 17,998 371,928
42 21,247 3,099 18,148 353,781
43 21,247 2,948 18,299 335,482
44 21,247 2,796 18,451 317,031
45 21,247 2,642 18,605 298,425
46 21,247 2,487 18,760 279,665
47 21,247 2,331 18,917 260,749
48 21,247 2,173 19,074 241,675
49 21,247 2,014 19,233 222,442
50 21,247 1,854 19,393 203,048
51 21,247 1,692 19,555 183,493
52 21,247 1,529 19,718 163,775
53 21,247 1,365 19,882 143,893
54 21,247 1,199 20,048 123,845
55 21,247 1,032 20,215 103,630
56 21,247 864 20,383 83,247
57 21,247 694 20,553 62,693
58 21,247 522 20,725 41,969
59 21,247 350 20,897 21,071
60 21,247 176 21,071 0