Balance Sheet

Jan. 1 to Dec.31

Assets
Current Assets
Cash $ 70,000.00
Accounts Receivable
Inventory $ 20,000.00
Prepaid Expenses $ 10,000.00
Total Current Assets $ 100,000.00

Long Term Assets

Property, Plant & Equipment $ 50,000.00
Furniture & Fixtures $ 15,000.00
Total Long Term Assets $ 65,000.00

TOTAL ASSETS $ 165,000.00

Balance Sheet
Jan. 1 to Dec.31

Liabilities
Accounts Payable
Short Term Borrowings 13000.00
Current Liabilities 13000.00

Long Term Borrowings $ 18,000.00

Long Term Liabilities
TOTAL LIABILITIES $ 31,000.00

Shareholder’s Equity
Contributed Capital $ 110,000.00
Retained Earnings $ 24,000.00
Total Shareholder’s Equity $ 134,000.00

TOTAL LIABILITIES + SHAREHOLDER'S EQUITY $ 165,000.00

 Family coffee cafe
Income Statement
31st december 2023

REVENUES
Sales 130000.00
LESS: Cost of Goods Sold 50000.00
Gross Profit 80000.00

OPERATING EXPENSES
Err:509 Sales & Marketing 5000
Distribution 10000
Rent 7000
Vehicle Maintenance/Rent 1500
Telephone 1500
Insurance 3000
Professional Services/Fees 1000
Utilities 3000
Salaries 5000
Interest 500
Office Supplies & Equipment 2500
Total Expenses $ 40,000.00

Earnings Before Income Taxes $ 40,000.00

Income Tax Expense $ 16,000.00
Net Profit (Loss) $ 24,000.00
 Month1
Starting Cash $25,000.00
Plus: Cash Receipts $1,000.00
Cash Available $26,000.00
Less: Disbursements
Cost of Goods Sold 500
Sales & Marketing 100
Distribution 50
Rent 400
Vehicle Maintenance/Rent
Telephone 100
Professional Services/Fees
Utilities 100
Salaries 300
Interest
Office Supplies & Equipment 150
Total Disbursements $1,700.00
Cash Balance $ 24,300.00
 CASH BUDGET YEAR 1
Month2 Month3 Month4 Month5 Month6 Month7
$ 24,300.00 $ 24,050.00 $ 23,500.00 $23,450 $23,700 $23,950.00
$2,000.00 $1,500 $2,500.00 $3,000.00 $2,500.00 $2,000.00
$ 26,300.00 $ 25,550.00 $ 26,000.00 $26,450.00 $26,200.00 $ 25,950.00

600 500 600 800 600 600

300 250 250 300 250 250
100 150 200 250 200 200
400 400 400 400 400 400
50 50 50 50 50 100
100 100 150 150 150 150
200 100 200
100 100 150 150 150 200
300 300 300 300 300 300
0 0 300 0
100 100 150 150 150 200
$ 2,250.00 $ 2,050.00 $ 2,550.00 $ 2,750.00 $ 2,250.00 $ 2,400.00
$ 24,050.00 $ 23,500.00 $ 23,450.00 $ 23,700.00 $ 23,950.00 $ 23,550.00
Month8 Month9 Month10 Month11 Month12 Total
$23,550.00 $22,800.00 $23,00.00 $23,500.00 $23,800 $25,000.00
$2,500.00 $3,000.00 $4,000.00 $4,000 $4,000.00 $ 32,000.00
$ 26,050.00 $ 25,800.00 $27,000.00 $ 27,500.00 $27,800.00 $ 57,000.00

800 800 1000 1200 1200 $ 9,200.00

300 300 400 400 400 $ 3,500.00
250 250 400 400 400 $ 2,850.00
400 400 400 400 400 $ 4,800.00
100 100 200 200 200 $ 1,150.00
150 150 150 150 150 $ 1,650.00
200 100 100 100 300 $ 1,300.00
200 200 250 250 250 $ 2,100.00
300 300 350 350 350 $ 3,750.00
350 0 350 $ 1,000.00
200 200 250 250 250 $ 2,150.00
$ 3,250.00 $ 2,800.00 $ 3,500.00 $ 3,700.00 $ 4,250.00 $ 33,450.00
$ 22,800.00 $ 23,000.00 $ 23,500.00 $ 23,800.00 $ 23,550.00 $ 23,550.00
Starting Cash
Plus: Cash Receipts
Cash Available
Less: Disbursements
Cost of Goods Sold
Sales & Marketing
Distribution
Rent
Vehicle Maintenance/Rent
Telephone
Professional Services/Fees
Utilities
Salaries
Interest
Office Supplies & Equipment
Total Disbursements
Cash Balance
 CASH BUDGET YEA
Month1 Month2 Month3 Month4
$23,550.00 $30,510.00 $39,370.00 $48,130.00
$12,450.00 $15,000.00 $15,000.00 $20,000.00
$36,000.00 $45,510.00 $54,370.00 $68,130

3000 3500 3500 3500

300 350 350 350
600 700 700 700
500 500 600 600
120 120 120 125
120 120 120 120
300
250 250 250 250
400 400 400 400

200 200 200 200

$54,490.00 $ 6,140.00 $ 6,240.00 $ 6,545.00
$30,510.00 $39,370.00 $ 48,130.00 $61,585.00
 0

l
H BUDGET YEAR 2
Month5 Month6 Month7 Month8 Month9
$61,585.00 $94,685 $127,585.00 $100,685.00 $122,835.00
$40,000.00 $40,000.00 $20,000.00 $30,000.00 $15,000.00
$101,585.00 $134,685.00 $107,585.00 $130,685.00 $137,835.00

4000 4000 4000 4500 4500

400 400 400 450 450
800 800 800 900 900
600 600 600 600 600
125 125 125 125 125
125 125 125 125 130
300
250 250 250 250 250
400 400 400 400 400
200
200 200 200 200 200
$ 6,900.00 $ 7,100.00 $ 6,900.00 $ 7,850.00 $ 7,555.00
$ 94,685.00 $127,585.00 $ 100,685.00 $122,835.00 $120,280.00
Month10 Month11 Month12 Total
$120,280.00 $122,070.00 $128,710.00 $144,000.00
$10,000.00 $15,000.00 $25,000.00 $13,000.00
$130,280.00 $137,070.00 $153,710.00 $157,000.00

5000 5000 5500 $ 50,000.00

500 500 550 $ 5,000.00
1000 1000 1100 $ 10,000.00
600 600 600 $ 7,000.00
130 130 130 $ 1,500.00
130 130 130 $ 1,500.00
400 $ 1,000.00
250 250 250 $ 3,000.00
400 500 500 $ 5,000.00
300 $ 500.00
200 250 250 $ 2,500.00
$ 8,210.00 $ 8,360.00 $ 9,710.00 $ 87,000.00
$ 122,070.00 $128,710.00 $ 144,000.00 $ 70,000.00
 FINANCIAL RATIOS

Projected 2020 Type of Ratio

Current Ratio 7.69230769231 Liquidity
Debt to Equity (%)
0.23 Leverage
Debt to Asset (%)
0.19 Leverage
Return on Assets (%) 0.14545454545 Profitability
 FINANCIAL RATIOS

Explanation
Measures company's ability to generate cash to meet short-term financial commitments
Indicates the amount of debt the business has for every dollar of shareholders' equity. The higher
the ratio, the higher the risk your company carries.
Shows the % of company’s assets financed by creditors. A high ratio indicates a substantial
dependence on debt and could be a sign of financial weakness.
Indication of how well management is utilizing the company's various resources (assets)