Hotel Financial Model 2013 Complete V6-Xls 2

8/10/2019 Hotel Financial Model 2013 Complete V6-Xls 2

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Integrated Proft and Loss, BSheet & Cash Flow Financial

or Hotels


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Date ____________ ersion

___________


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lanceModel


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Business Planning Model!or"sheet na#es and $ur$ose

%a#e Status Pur$oseCover Information Front coverStructure Information This page

Bespoke InputIP1 Input Input sheet for all model parameters

IP2 Input

P&L eporting !onthl" pro#t and loss accountBS eporting !onthl" $alance sheetCash eporting !onthl" cash%o anal"sis

'vr( eporting

Summar" eporting

CFlo eporting )raphic of monthl" cash%o

Sales Calculation

Information Contact details

Speci#c monthl" sales patterns relating torooms and events

Input sheet for $alance sheet and opening$alance items

*nal"sis of functional overheads $"department

Pro#t & Loss + Balance Sheet + Cash%oand *ccounting atios in summar" format

*nal"sis of sales and cost of sales $"month

FurtherInformation


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Business Planning Modeluidance notes

The various cells are shaded in different colours:

Shade Purpose Narrative

Input

Input: drop-down

Calculated input

'( In$ut uidance

Section Ite# Descri$tion

Compan" name

First month of #nancial "ear

ooms

)( Cells

All such cells in worksheets IP1 and IP2 arespecifically for user input Surroundin! te"tpro#pts for the type of input re$uired %e ! &a#ount or percenta!e'

(ser input is provided )y selectin! for# one ofthe pre-populated ite#s in the )o" %e ! #onthof the year'No input re$uired * the cell is calculated on the)asis of prior input%s'

%+ -. ensure that all na/igation within thewor"sheets is $er or#ed using the hori0ontal and/ertical scroll1ars 2cursor access is li#ited to thosecells re3uiring user in$ut onl45

The t o inputs orksheets IP1 and IP2 are the onl" orksheets that need to $e

populated, The individual orksheets allo for input of the follo ing information-

*, Settings Input the compan" name .this populatesthe name throughout the model/Input the month in hich the #nancial"ear $egins .usuall" 0anuar"/, Thispopulates all of the ta$les in the model

ear of #rst month of#nancial "ear

Input the #rst #nancial "ear .the modelproduces outputs for t o "ears/

B, Sales- ooms& vents

Input the num$er of rooms3 e4pectedoccupanc" and room rate $" da"5grouping


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Costs

8e$tors3 CoS3 'verheads

8epreciation

Bank Interest

Loans

Section Ite# Descri$tion

Leases

P* + P SI nter the applica$le pa"roll ta4ation rateCorporation ta4 nter the applica$le Corporation Ta4 rate

7*T s itch

7*T Input the 7*T rates applica$le $" categor"

Fi4ed *ssets

F, Sta:5relatedcosts

Dame 5 identi#er ear 1 < earnings .e4cludingemplo"ers P SI etc/ ear 2 5 earnings .e4cludingemplo"ers P SI etc/ !o$ile Ph < cellphone costs perindividual .applies $oth "ears/ T&S < travel costs per individual.applies $oth "ears/

), GorkingCapital

For all creditor categories3 enter thepercentage split of cash%o pa"ment +e4penditure %o s,* check$o4 indicates hether the inputsper column sum to 1HH9

(, 'therItems

For each of the assets3 enter the e4pectedasset life and select the $asis ofdepreciation from the drop5do n $o4 .vi -Straight Line or educing Balance/, The

percentage rate of depreciation iscalculated ith reference to the asset life

nter the percentage rates related to'verdrafts and Term Loans

The model accommodates t o loans anda #nancing $ank loan < for each3 enter-

Principal 5 Es Term 5 "ears ate 5 percentage esidual < ero or other 8ra do n < date of loan

dra do n epa"ment < date of #rst pa"mentof principal .if later than dra do n fora #nancing loan/

The model accommodates up to threeleases < for each3 enter-

Principal 5 Es Term 5 "ears Interest < Es Commences < date of #rstpa"ment

I, Ta4ation

If the drop5do n is set to J'nK3 all 7*Tconse?uences ill $e calculated, If set toJ':K3 7*T is ignored in the model

0, *ssets 5inputs overindividual

For Land & Buildings3 Fi4tures & Fittings3' ce ?uipment and !otor 7ehicles-

Input the opening asset values Mcost Input accumulated depreciation todate


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Gorking capital

Loans

months In the case of an" additions to#4ed assets in the t o "ears modelled3enter the $ook value of the assetadded in the month added $o4

nter opening $alances < note thatopening de$tors and creditors ill havetheir e4pir" automaticall" calculated ithreference to the de$tor and creditorpro#les at )

Input for details of e4isting loans3 formingpart of the funding at the $eginning of theplan, 8etails to input are-

Principal


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+onth ,an e) +ar Apr +ay ,un ,ul Au! Sep .ct+th / 1 2 0 3 4 5 6 178oo#s N,HH9 N,HH9 >,HH9 O,HH9 1H,HH9 1H,HH9 1N,HH9 1N,HH9 1H,HH9 O,HH99vents 2,HH9 2,HH9 @,HH9 @,HH9 12,HH9 12,HH9 12,HH9 12,HH9 12,HH9 12,HH9

Su# Check8oo#s 177 177 7

9vents 177


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Nov ;ec11 12

N,HH9 12,HH92,HH9 1H,HH9


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6( SettingsA Ltd Business name

0anuar" First month of #nancial "ear2H1N ear of #rst month of #nancial "ear

B( Sales. 7oo#s 8 -/ents 9 9

+ccu$anc4ooms !on5Thu > @>9

Fri 5 Sat > @>9Sun > @H9

Pattern B SP'Q ;rooms

1H9

a"e:u$vents !on5Thu 2 RH9

Fri 5 Sat 2 >H9Sun 1 =>9

Pattern B SP'Q ;events

1H9

C( Sales. ransactions Pattern 6 rate

Bar Standard;m1 Standard E

estaurant Standard;m1 Tourism EBad 8e$ts vi , all $ad de$ts Standard 9

D( CoS as ;age o 7e/enue 6 rate

Bar i,e, drinks etc Standard 9ooms i,e, $reakfast Standard 9estaurant i,e, ingredients + food Standard 9

vents Standard 9

-( +ther costs 2e3HHH >3HHH!a !arketing Fees + Commissions >3HHH >3HHH!a !arketing !erchandising >3HHH >3HHH!a !arketing Sales >3HHH >3HHH!a !arketing !arketing & Promotion >3HHH >3HHH*d *dministration Bank charges 13HHH 13HHH*d *dministration Bad 8e$ts rr->H1 rr->H1*d *dministration Cleaning >H3HHH >>3HHH*d *dministration Contract services 2H3HHH 2H3HHH*d *dministration Credit card costs N@3HHH =H3HHH*d *dministration 8ues and su$scriptions 13HHH 13>HH*d *dministration Information s"stems 1H3HHH 1H3HHH

6/aila1le7oo#s9 8 da4

Change in rate+room insecond "ear

-/ents9 8 wee"

Change in event rates insecond "ear

i,e, all additional ages3food & drink


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*d *dministration Legal fees >3HHH >3HHH*d *dministration Loss and damage 23>HH >3HHH*d *dministration 'perating supplies & e?ui >3HHH >3HHH*d *dministration Postage >HH >HH*d *dministration Printing and stationer" 23>HH 23>HH*d *dministration Professional fees 3>HH 3>HH*d *dministration Securit" 1H3HHH 1H3HHH*d *dministration Telecommunications >3HHH >3HHH*d *dministration Training and developmen 1H3HHH 1H3HHH*d *dministration Travel >3HHH >3HHH*d *dministration niforms 1H3HHH 1H3HHH*d *dministration 'ther 13HHH 13HHHtil tilities lectricit" >H3HHH @H3HHHtil tilities )as >H3HHH >3HHHtil tilities 'il H Htil tilities Gater >3HHH >3HHHPro Propert"5related ents H H

Pro Propert"5related ates 3>HH 3>HHPro Propert"5related Building Insurance 113>HH 2>3HHH'p 'perations Building supplies 23=HH 23=HH'p 'perations lectrical & mech, e?uip, 3>HH 3>HH'p 'perations ngineering supplies @3>HH @3>HH'p 'perations Furniture 23>HH 23>HH'p 'perations )rounds and landscaping 1 3>HH >H3HHH'p 'perations (eating3 vent & a+c e?uip 2>3HHH >H3HHH'p 'perations Qitchen e?uipment >3HHH >3HHH'p 'perations Laundr" e?uipment >3HHH >3HHH'p 'perations Life+safet" 3>HH 3>HH'p 'perations 'perating supplies 1H3HHH 1H3HHH

'p 'perations Painting and decorating 23>HH 23>HH'p 'perations emoval of aste matter >3HHH >3HHH'p 'perations Spa + Gellness @3>HH @3>HH'p 'perations S imming pool >H3HHH >H3HHH'p 'perations Training 123>HH 123>HH'p 'perations 7ehicle maintenance N3HHH N3HHHo ooms + est, + vents Ca$le+satellite television 2H3HHH 2H3HHHo ooms + est, + vents China3 )lass are3 cutler" 2H3HHH 2H3HHHo ooms + est, + vents Laundr" and dr" cleaning 1H3HHH 1H3HHHo ooms + est, + vents Licenses 13HHH 13HHHo ooms + est, + vents Linen >3HHH >3HHHo ooms + est, + vents !usic and entertainment 1 3>HH 1 3>HH

Ca Capital a+c 8ra ings N 3>HH >3HHH

F( Sta@:related costs

De$art#ent %a#e '=)> '=)?!arketing Dame 61 2H3HHH NH3HHH!arketing Dame 62*dministration Dame 6N 2>3HHH 2>3HHH*dministration Dame 6= =>3HHH =>3HHH*dministration Dame 6> >3HHH RH3HHH

*dministration Dame 6@'perations Dame 6 2H3HHH 2H3HHH


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'perations Dame 6R NH3HHH NH3HHH'perations Dame 6O >3HHH RH3HHH'perations Dame 61Hooms + est, + vents Dame 611 NH3HHH NH3HHHooms + est, + vents Dame 612 NH3HHH NH3HHHooms + est, + vents Dame 61N NH3HHH NH3HHHooms + est, + vents Dame 61= NH3HHH NH3HHHooms + est, + vents Dame 61> NH3HHH NH3HHHooms + est, + vents Dame 61@ NH3HHH NH3HHHooms + est, + vents Dame 61 NH3HHH NH3HHHooms + est, + vents Dame 61R NH3HHH NH3HHHooms + est, + vents Dame 61O NH3HHH NH3HHH

( !or"ing Ca$ital

Da4s De1tors CoSH 5 NH 8a"s >9 2>9

N1 5 @H 8a"s 1>9 >9@1 5 OH 8a"s >9OH 5 12H 8a"s >9Check: sums to 100% OK OK

H( +ther ite#s

De$reciation *sset Life "ear BasisLand and $uildings 2> St,LineFi4tures & #ttings 1H St,Line' ce e?uipment > ed,Balance!otor vehicle > St,Line

Ban" Interest'verdraft 94isting Term loan 9

%ew Loans 9) 9'Principal E 2>H3HHH 2>H3HHH

Term ears 2,HH 2,HHate 9 ,>H9 ,>H9esidual E H H8ra do n !onth Fe$51N !ar51=Date of rst repayment of principal (if di erent from drawdown date rr->H2

Leases 9) 9'Principal E

Term earsInterest ECommences !onth 0an51N 0an51N

I( a


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a


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Pattern

6RH Tourism>H

te eHH Standard

13>HH=HH

+ 6L Sales eHH3HHH >>H3HHH

>H3HHH >H3HHHH,>9

CoS ;age

@>91H9@H9

H9

6 PatternStandard uarterl";m1Standard uarterl";m1Standard uarterl";mNStandard uarterl";m1Standard uarterl";m2Standard uarterl";m1Standard SP'Q ;eventsStandard Standard;m1Standard SP'Q ;eventsStandard SP'Q ;roomsStandard uarterl";m2Standard Standard;m1

7ate 8 roo#e


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Standard uarterl";m2Standard SP'Q ;roomsStandard Standard;m1Standard Standard;m1Standard Standard;m1Standard Standard;m1Standard Standard;m1Standard Standard;m1Standard Standard;m1Standard Standard;m1Standard (alf5ear;m1Standard Standard;m1Standard uarterl";m1Standard uarterl";m1Standard Standard;m1Standard Standard;m1Standard Standard;m1

Standard *nnual;m1Standard *nnual;m1Standard Standard;m1Standard Standard;m1Standard Standard;m1Standard *nnual;m2Standard Standard;m1Standard Standard;m1Standard Standard;m1Standard Standard;m1Standard Standard;m1Standard Standard;m1

Standard Standard;m1Standard Standard;m1Standard Standard;m1Standard Standard;m1Standard Standard;m1Standard Standard;m1Standard Standard;m1Standard SP'Q ;eventsStandard SP'Q ;eventsStandard SP'Q ;eventsStandard SP'Q ;eventsStandard SP'Q ;events

Standard;m1


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+/erheads2>9

>9

OK

ate=,HH9

1H,HH92H,HH92H,HH9

1H,HH9R,HH9

Ban" 1HH3HHH

2,HH

H 0an51N!ar51N

9>

0an51N


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2H1N 2H1=1>,HH9 1>,HH912,>H9 12,>H9

2N,HH9 2N,HH91N,>H9 1N,>H9O,HH9 1N,>H9=,RH9 =,RH9H,HH9 H,HH9H,HH9 H,HH9


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Ltd E( 6ssets : in$uts o/er indi/idual #onths

Ean:)> Fe1:)> Mar:)> 6$r:)> Ma4:)> Eun:)> Eul:)> 6ug:)> Se$:)> +ct:)>F* Land & Buildings *dditions 666F* Land & Buildings 8epreciation 666F* Fi4tures & Fittings *dditions 666 = >3HHHF* Fi4tures & Fittings 8epreciation =>H3HHHF* ' ce ?uipment *dditions 2HH3HHH

F* ' ce ?uipment 8epreciation 1HH3HHHF* !otor 7ehicles *dditions 2>3HHH =H3HHHF* !otor 7ehicles De leasesF* !otor 7ehicles 8epreciation 1H3HHHCap Capital a+c *dditionsGC Trade 8e$tors Balance NH3HHH 3>HH N3HHH 13>HH HGC Stock BalanceGC Trade Creditors Balance =>3HHH NN3 >H H H H

GC Balance H H H H

GC Balance

GC BalanceGC Corporation Ta4 BalanceGC 7*T BalanceGC Cash Balance 52H3HHH

GC 4isting Loan 61 Principal GC 4isting Loan 62 Principal GC 4isting LeaseGC 4isting Loan 61 Term GC 4isting Loan 62 Term GC 4isting LeaseGC 4isting Loan 61 ate 9 GC 4isting Loan 62 ate 9 GC 4isting LeaseGC 4isting Loan 61 Balance GC 4isting Loan 62 Balance GC 4isting Lease

+$eningBalance

s

'ther Creditors 5'verheadsPa"roll Control*ccountP* + P SIControl *ccount


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%o/:)> Dec:)> Ean:)? Fe1:)? Mar:)? 6$r:)? Ma4:)? Eun:)? Eul:)? 6ug:)? Se$:)? +ct:)? %o/:)? Dec:)?

= >3HHH

Principal Term

ate 9Balance


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Sales alue Ean:)> Fe1:)> Mar:)> 6$r:)> Ma4:)> Eun:)> Eul:)> 6ug:)> Se$:)> +ct:)> %o/:)> Dec:)>ooms rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1vents rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1Bar rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1estaurant rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1Sales G,>G -rr. =) -rr. =) -rr. =) -rr. =) -rr. =) -rr. =) -rr. =) -rr. =) -rr. =) -rr. =) -rr. =)Cost o Salesooms rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1vents rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1Bar rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1estaurant rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1CoS '),> ) -rr. =) -rr. =) -rr. =) -rr. =) -rr. =) -rr. =) -rr. =) -rr. =) -rr. =) -rr. =) -rr. =)

Sales alue Ean:)? Fe1:)? Mar:)? 6$r:)? Ma4:)? Eun:)? Eul:)? 6ug:)? Se$:)? +ct:)? %o/:)? Dec:)?ooms rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1vents rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1Bar rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1estaurant rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1Sales -rr. =) -rr. =) -rr. =) -rr. =) -rr. =) -rr. =) -rr. =) -rr. =) -rr. =) -rr. =) -rr. =) -rr. =)Cost o Salesooms rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1vents rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1Bar rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1

estaurant rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1CoS '', >= -rr. =) -rr. =) -rr. =) -rr. =) -rr. =) -rr. =) -rr. =) -rr. =) -rr. =) -rr. =) -rr. =)


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Ltd+/erheads 6nal4sis or the 4ear en >):Dec:)>Function Ite# rou$ Ean:)> Fe1:)> Mar:)>!arketing Gages & Salaries Pa"roll Control *ccount rr->H1 rr->H1 rr->H1!arketing P* + P SI P* + P SI Control *ccou rr->H1 rr->H1 rr->H1!arketing *dvertising 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1!arketing Fees + Commissions 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1

!arketing !erchandising 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1!arketing Sales 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1!arketing !arketing & Promotion 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1*dministratio Gages & Salaries Pa"roll Control *ccount rr->H1 rr->H1 rr->H1*dministratio P* + P SI P* + P SI Control *ccou rr->H1 rr->H1 rr->H1*dministratio Bank charges 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1*dministratio Bad 8e$ts 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1*dministratio Cleaning 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1*dministratio Contract services 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1*dministratio Credit card costs 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1*dministratio 8ues and su$scriptions 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1*dministratio Information s"stems 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1*dministratio Legal fees 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1*dministratio Loss and damage 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1*dministratio 'perating supplies & e?ui'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1*dministratio Postage 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1*dministratio Printing and stationer" 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1*dministratio Professional fees 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1*dministratio Securit" 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1*dministratio Telecommunications 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1*dministratio Training and developmen 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1*dministratio Travel 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1*dministratio niforms 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1

*dministratio 'ther 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1tilities lectricit" 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1tilities )as 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1tilities 'il 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1tilities Gater 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1Propert"5relat ents 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1Propert"5relat ates 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1Propert"5relat Building Insurance 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1'perations Gages & Salaries Pa"roll Control *ccount rr->H1 rr->H1 rr->H1'perations P* + P SI P* + P SI Control *ccou rr->H1 rr->H1 rr->H1'perations Building supplies 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1'perations lectrical & mech, e?uip, 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1

'perations ngineering supplies 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1'perations Furniture 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1'perations )rounds and landscaping 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1'perations (eating3 vent & a+c e?uip 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1'perations Qitchen e?uipment 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1'perations Laundr" e?uipment 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1'perations Life+safet" 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1'perations 'perating supplies 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1'perations Painting and decorating 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1'perations emoval of aste matter 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1'perations Spa + Gellness 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1'perations S imming pool 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1'perations Training 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1'perations 7ehicle maintenance 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1ooms + est, Gages & Salaries Pa"roll Control *ccount rr->H1 rr->H1 rr->H1


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ooms + est, P* + P SI P* + P SI Control *ccou rr->H1 rr->H1 rr->H1ooms + est, Ca$le+satellite television 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1ooms + est, China3 )lass are3 cutler" 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1ooms + est, Laundr" and dr" cleaning 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1ooms + est, Licenses 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1ooms + est, Linen 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1ooms + est, !usic and entertainment 'ther Creditors 5 'verhea rr->H1 rr->H1 rr->H1


25/59

6$r:)> Ma4:)> Eun:)> Eul:)> 6ug:)> Se$:)> +ct:)> %o/:)> Dec:)>rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1

rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1

rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1

rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1


26/59

rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1


27/59

Ltd+/erheads 6nal4sis or the 4ear en 999 Ean:)? Fe1:)? Mar:)? 6$r:)? Ma4:)? Eun:)? Eul:)? 6ug:)? Se$:)?

rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1

rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1

rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1

rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1


28/59

rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1


29/59

+ct:)? %o/:)? Dec:)?rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1

rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1

rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1

rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1


30/59

rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1rr->H1 rr->H1 rr->H1


31/59

P):Dec:)>

Ean:)> Fe1:)> Mar:)> 6$r:)> Ma4:)> Eun:)>Sales G,>G G,>G ) =,J '= ,) >=), ) >=), )Cost of Sales .213NO1/ .213NO1/ .>R3 N=/ .@=31 =/ .11 3=@O/ .11 3=@O/ross Proft ? , ? ? , ? ',=' )?=, G) )G?,= = )G?,= ='verheads

*dministration 2O3 2> 2>3O > 2@3N=N 2R31NN N13=1= 2O3O1=!arketing >3@@ N31@ N31@ >3@@ N31@ N31@'perations 2>3RH= 2R3NH= 2>3RH= 2>3RH= 2>3RH= 2>3RH=Propert"5related 1O3HHH H H H H Hooms + est, + vents 2R3@12 2R3@12 NH3 >2 NH3 >2 NN3O@2 NN3O@2tilities 2>3=1 =1 =1 2>3=1 =1 =1

otal +/erheads )>?,''? G ,?J? G ,?G' )) ,JJ' ?,J ? >,' ?

-BI D6 2GJ,'>=5 2> ,?G=5 , ?> ' ,')= G ,'G =,JG

8epreciation =132>H =131NO ==3OOH ==3RR@ ==3 R@ ==3@RO-BI 2)'G,?G=5 2G=, ) 5 2> ,??J5 2) , J 5 ??, =) ? ,= G

Lease interest H H H H H HLoan interest @@ 2322O 231@O 23HRH 13OO1 13OH1Bank interest 1@ H H 23N O 23N1= 13 =@

Total interest RNN 2322O 231@O =3=>O =3NH> N3@=R

PB 2)' ,>)>5 2G',G?G5 2?), ) 5 2'?,)> 5 ?=,) ?',? =

Ta4ation rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1P6 -rr. =) -rr. =) -rr. =) -rr. =) -rr. =) -rr. =)

6ccu#ulated results 2)' ,>)>5 2')' ,) '5 2' >,JJJ5 2'JJ, )'5 2'>J,J)J5 2) ,' J5

LtdProft & Loss 6ccount or the 4ear en >):Dec:)?


32/59

P 6ug:)> Se$:)> +ct:)> %o/:)> Dec:)>>?',>) >?',>) >=), ) 'GJ, '= G,>G >=),)'.1213>=O/ .1213>=O/ .11 3=@O/ .11@31HO/ .213NO1/ .1H23R /''=,J J ''=,J J )G?,= = )J),G)) ? , ? ) G,' '

N@3N1O N23>@O 2O3O1= 2O3 O 2>3O > NH31N>>3@@ N31@ N31@ >3@@ N31@ N31@

2>3RH= 2>3RH= 2>3RH= 2>3RH= 2>3RH= 2>3RH=H H H H H H

NN3O@2 NN3O@2 NN3O@2 NN3O@2 2R3@12 N23RO22>3=1 =1 =1 2>3=1 =1 =1

)'J,) , ) >,' ? )'=, ' G>, J? ',?)

>, )'?,G? =,JG ),)G' 2> , G=5 )= ,G>J

==3>O> =>31 1 =>3HRN ==3OOR ==3O1 ==3RN? ,==? J , JG ? ,J=> ,)G? 2G),G J5 ),===

H H H H H H13R12 13 21 13@N1 13>=H 13==R 13N>@132 O >@R 2 1 H H RH

N3HOH 232RO 13OH1 13>=H 13==R 13=N

? , )? JJ,>G ?>,G=' ?, ?? 2G>,>? 5 , >

rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1-rr. =) -rr. =) -rr. =) -rr. =) -rr. =) -rr. =)

2)? ,> >5 2J), ?5 2'G,) '5 2'>, )G5 2)= ,G >5 2?J,>==5


33/59

P,J'? J>,J'? ) ),>> ''),)J) >'', J) >'', J)Cost of Sales .223@NH/ .223@NH/ .@13OHR/ .@ 3RO1/ .12N3R1@/ .12N3R1@/ross Proft ),= > ),= > ,?'J ) >,'G= ) G,G ) G,G'verheads

*dministration NH3RNH 2 32H> 2 3@HR 2O3@>R NN31 > N13>>H!arketing @3@2> =312> =312> @3@2> =312> =312>'perations N13H > NN3> > N13H > N13H > N13H > N13H >Propert"5related N23>HH H H H H Hooms + est, + vents 2R3@12 2R3@12 NH3 >2 NH3 >2 NN3O@2 NN3O@2tilities N=31@ =1 =1 N=31@ =1 =1

otal +/erheads ) >,G= >, >? >, J )>','J )=',J > )=),)'G

-BI D6 2))',J) 5 2?',G?)5 ,? ) '),==> ,)=' J,J'J

8epreciation ==3 @1 ==3@R ==3@1> ==3>=@ =R3=NR =R3N N-BI 2) J,?J 5 2GJ, 'G5 2> ,) ?5 2'>, ?>5 ?J, ? ? ,> ?

Lease interest H H H H H HLoan interest 132@= 131 2 23@=1 23=R 23NN2 231Bank interest H H O12 H H 231>R

Total interest 132@= 131 2 N3>>N 23=R 23NN2 =3NN>

PB 2) G,J?)5 2GG, 5 2?',J)J5 2' ,=>=5 ? ,>>' ? ,=)

Ta4ation rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1P6 -rr. =) -rr. =) -rr. =) -rr. =) -rr. =) -rr. =)

6ccu#ulated results 2'= ,=?)5 2' ?,J?=5 2>>J,? J5 -rr. =) -rr. =) -rr. =)


34/59

P J, ?J > J, ?J >'', J) >=J,J)' J>,J'? >'>,J?'.12R3NHN/ .12R3NHN/ .12N3R1@/ .1223N2H/ .223@NH/ .1HR3@@>/'> ,'?? '> ,'?? ) G,G )G ,> ' ),= > ') ,=JJ

NR31>H N=3>2> N13>>H N13N>H 2 32H> N13RR@@3@2> =312> =312> @3@2> =312> =312>

N13H > N13H > N13H > N13H > N13H > N13H >H H H H H H

NN3O@2 NN3O@2 NN3O@2 NN3O@2 2R3@12 N23RO2N=31@ =1 =1 N=31@ =1 =1

)?>, JG )=?,)=> )=),)'G )>J,)JG ),?>? )==,> ?

,' )> ,)?) J,J'J ?G,')? 2?=,>?)5 ))?, G>

=R3N11 =R32>H =R31O2 =R31N@ =R3HR1 =R3H2R? , G ,G ) ? , > JG 2GG,?''5 , ?

H H H H H H23H2H 13R@N 13 H> 13>=@ 13NR 1322@13@ = 131H= = 1 O H RON3@O> 23O@ 231 13>>@ 13NR 23H1>

?>,' ) G>, '? ?J,> G 2),?JJ5 2G ,G= 5 ?, >

rr->H1 rr->H1 rr->H1 rr->H1 rr->H1 rr->H1-rr. =) -rr. =) -rr. =) -rr. =) -rr. =) -rr. =)

-rr. =) -rr. =) -rr. =) -rr. =) -rr. =) -rr. =)


35/59

>S P

LtdBalance Sheet or the 4ear ending. 999

+$ening Ean:)> Fe1:)> Mar:)> 6$r:)> Ma4:)> Eun:)> Eul:)> 6ug:)> Se$:)> +ct:)>Fi @ 2O3 H@ >>3N=O R3HHN 11@31 O 1NH31 @ 1=@3RHO 1>132>@ 1=23N@2 1N=32HO7*T H 1>3>N1 2H3HRH 232H1 3=O= H H N3= O H H =3HN=Cash at hand and in Bank H @@3>H2 1 @3>H2 H H H H H H =N3HN= 1H13 2@

>=,=== 999 999 J, = G ,? G 999 999 999 999 999 999Current Lia1ilities

Trade Creditors =>3HHH >N3=R= 1O3 N= >=31RN >O32H1 1HR3N@> 1HR3N@> 112312O 112312O 1HR3N@> 1H 3111'ther creditors H =3N1= NH32@> NH32 2 > 32O2 N 3O12 N@3>2R @ 3RH@ NR3O N@3>2R @13 2P* + P SI H 3HHH 3HHH 3HHH 3HHH 3HHH 3HHH 3HHH 3HHH 3HHH 3HHH'verdraft 2H3HHH H H 2R>3= 1 2 3 NH 2HO3>@ 1>N3== @R3122 N23= H HCorporation Ta4 H H H H H H H H H H H7*T H H H H H 132=1 23R2@ H 22O 13>R@ HBank Loan H =>3RNN >H3HHH >H3HHH >H3HHH >H3HHH >H3HHH >H3HHH >H3HHH >H3HHH >HLoan '$ligations H H 1213HR1 1213RNR 1223@HH 12N3N@@ 12=31N 12=3O1N 12>3@ON 12@3= O 12 32@OFinance Lease '$ligations H H H H H H H H H H H

,=== 999 999 999 999 999 999 999 999 999 999

%et Current 6ssets 8 2Lia1 2> ,===5 2J',=''5 2),J )5 999 999 999 999 999 999 999 999

Long er# Lia1ilitiesBank Loan H >=31@ >H3HHH =>3RNN =13@@ N 3>HH NN3NNN 2O31@ 2>3HHH 2H3RNN 1@3@Loan '$ligations H H 11O32N1 1HR3 2 OR31>@ R 3>2H @3R1 @@3H= >>321H ==3NH> NN3NN2Finance Lease o$ligations H H H H H H H H H H H

= ?,) J 999 999 999 999 999 ,')? G=,')= ,)> ? ,

%et 6ssets 8 2Lia1ilities5 999 999 999 999 999 999 999 999 999 999 999

Ca$ital and reser/es


36/59

>S P

%o/:)> Dec:)>

666 31=R3@@H

H H@R3= R 1HR3111

N3O = @N=H 12N3R22

J',? ) '>', G

1O3 N= O=3OH=2 3O>R N>3 =>

3HHH 3HHHO3@NO H

H HH H

>H3HHH >H3HHH12R3H@> 12R3R@>

H H999 >) , )?

999 2G>, ?J5

123>HH R3NNN2232O1 1131RH

H H>?,J ) ) , )>

999 J,=? ,'==


37/59

>S

Capital a+c H H H H H H H H H H HPro#t and loss account H 666 666 666 666 666 666 666 . 13O@=/ .2R31@2/ .2N3>1R/8ra ings H .N312>/ .@32>H/ .O3N >/ .123>HH/ .1>3@2>/ .1R3 >H/ .213R >/ .2>3HHH/ .2R312>/ .N132>H/eserves 666 666 666 666 666 666 666 666 666 666 666Shareholders Funds 999 999 999 999 999 999 999 999 999 999 999

Check 0 0 0 0 0 0 0 0 0 0 0

LtdBalance Sheet or the 4ear ending. 999


38/59

>S

H H666 .= 3NHH/

.N=3N >/ .N 3>HH/666 31NH3HHH999 J,=? ,'==

0 0


39/59

>S P

+$ening Ean:)? Fe1:)? Mar:)? 6$r:)? Ma4:)? Eun:)? Eul:)? 6ug:)? Se$:)? +ct:)?FiR3 @ =@3>OO >O3>1= R@3 HH 12R3NR2 1=N3@O2 1@23NRN 1@ 3= 1> 32OH 1= 3O>27*T @N= 1R3R2O 213>R@ H H H H H H H HCash at hand and in Bank 12N3R22 1H3>1@ H 1>O3=OH 1@13=R H H H H H > 3RH=

999 GG,))' G,)G 999 999 999 999 999 999 999 999Current Lia1ilities

Trade Creditors O=3OH= 2H3R 2H3R > 311H @23@NH 11=322H 11=322H 11R3N@H 11R3N@H 11=322H 1123R=H'ther creditors N>3 => OO3RNR N>3N R N>3=1R H3 =O =N3>1= =23H1> R13>== ==3 >O =23H1> >32 1P* + P SI 3HHH 32>H 32>H 32>H 32>H 32>H 32>H 32>H 32>H 32>H 32>H'verdraft H H 1HO3=H1 H H 2>O3H1N 2HH3O21 1N23==@ >@3>>> 13HON HCorporation Ta4 H H H H H H H H H H H7*T H H H 23@> N32H 12312 2=3@2 3@ 1 2=3>1N 123>HH 1>3HN=Bank Loan >H3HHH >H3HHH >H3HHH =>3RNN =13@@ N 3>HH NN3NNN 2O31@ 2>3HHH 2H3RNN 1@3@Loan '$ligations 12R3R@> 12O3@H1 11O32N1 22O3RHR 21O3OO= 21H311O 2HH31RN 1OH31R= 1RH312N 1@O3OOO 1>O3R11Finance Lease '$ligations H H H H H H H H H H H

999 999 999 999 999 999 999 999 999 999 999

%et Current 6ssets 8 2Lia1 2G>, ?J5 999 999 999 999 999 999 999 999 999 999

Long er# Lia1ilitiesBank Loan R3NNN =31@ H H H H H H H HLoan '$ligations 1131RH H H 11O32N1 1HR3 2 OR31>@ R 3>2H @3R1 @@3H= >>321H ==3NH>Finance Lease o$ligations H H H H H H H H H H H

) , )> ?,'>J = 999 999 G,) GJ, '= J ,G)J ,=?J ,')= ??,>=

%et 6ssets 8 2Lia1ilities5 999 999 999 999 999 999 999 999 999 999 999

Ca$ital and reser/esCapital a+c .N 3>HH/ .N 3>HH/ .N 3>HH/ .N 3>HH/ .N 3>HH/ .N 3>HH/ .N 3>HH/ .N 3>HH/ .N 3>HH/ .N 3>HH/ .N 3>HH/Pro#t and loss account H 666 666 666 666 666 666 666 .OR3@>2/ .>132O=/ .>23 1/


40/59

>S P

%o/:)? Dec:)?

666 3H>O32=1

H H>3@@O 11O3R@2231R2 H

H ==3@>@JJ,G ) ) ?, )

2H3R 1HH32=NNN3H 2 =13NNR

32>H 32>HO=3@@H H

H HH 123RH1

123>HH R3NNN1=O3>@H 1NO32=>

H H999 >= ,')=

999 2)??, )5

H HNN3NN2 2232O1

H H>>,>>' '',' )

999 ,G ','

.N 3>HH/ .N 3>HH/666 . 3O=1/


41/59

>S

8ra ings H .@32>H/ .123>HH/ .1R3 >H/ .2>3HHH/ .N132>H/ .N 3>HH/ .=N3 >H/ .>H3HHH/ .>@32>H/ .@23>HHeserves 666 666 666 666 666 666 666 666 666 666 666Shareholders Funds 999 999 999 999 999 999 999 999 999 999 999

Check 0 0 0 0 0 0 0 0 0 0 0


42/59


43/59

Cash P

LtdCashKow or the 4ear ending. 999

Ean:)> Fe1:)> Mar:)> 6$r:)> Ma4:)> Eun:)> Eul:)> 6ug:)> Se$:)> +ct:)> %o/:)>InKowsSales eceipts O3 2 N31 2 1=N3O 1 2H@32>2 NH13H>= N2>32NN N@ 3H@> N O32>1 N=R312N NN23>>O 1=23HN=7*T H H 2H3HRH H 3=O= H H H H H =3Bank 8e$t 1HH3HHH H H H H H H H H H Loans H 2>H3HHH H H H H H H H H Lease eceipts H H H H H H H H H H H?uit" H H H H H H H H H H

otal InKows 999 999 999 999 999 999 999 999 999 999 999

+utKows

Fi4ed *sset *dditions H H = >3HHH H H H H =H3HHH H H HCreditor Pa"ments 5 C'S 1 3R2R @H3H@1 N 3 O= N3O1@ O>3N22 1==3=R 1=>3 =1 1=O3>H> 1=R32>H 1==3H@O 11N3@RRCreditor Pa"ments 5 'verheads 2=3 1 R=3=H2 =H3N>> =O3N@O @O3O2O >H3HRR >O31NH RH3 OR >131>N > 311O 13HO2Pa"roll =@3@@ =@3@@ =@3@@ =@3@@ =@3@@ =@3@@ =@3@@ =@3@@ =@3@@ =@3@P* + P SI H 3HHH 3HHH 3HHH 3HHH 3HHH 3HHH 3HHH 3HHH 3HHH 3HHH8ra ings N312> N312> N312> N312> N312> N312> N312> N312> N312> N312> N312>Corporation Ta4 H H H H H H H H H H 7*T H H H H H H 23R2@ H 22O H

Bank Loan 5 Interest @@ @@ @@ @NO @11 >RN >>@ >2R >HH = 2 ===Bank Loan 5 epa"ment H H =31@ =31@ =31@ =31@ =31@ =31@ =31@ =31@ =31@Loan 5 epa"ment H 1 132>H 1 132>H 1 132>H 1132>H 1 132>H 1 132>H 1 132>H 1132>H 1132>H 1132>HFinance Leases H H H H H H H H H H otal +utKows >,= G 999 999 999 999 999 999 999 999 999 999

%et Cash InKow 8 2+utKow5 R@3@@O 11H3HHH 666 1H312H H3= > 3R@@ R@3@H= N@321N >3 R2 >R3@O1 6

Cash 7econciliation'pening Balance .2H3HHH/ @@3>H2 1 @3>H2 666 666 666 666 .@R3122/ .N23= / =N3HN= 1H1Det Cash In%o + .'ut%o / R@3@@O 11H3HHH 666 1H312H H3= > 3R@@ R@3@H= N@321N >3 R2 >R3@O1 6'verdraft Interest .1@ / H H .23N O/ .23N1=/ .13 =@/ .132 O/ .>@R/ .2 1/ H


44/59

Cash P

Dec:)>

2O 3=HOHHHHH

999

H>13N@RNO3R N=@3@@

3HHHN312>

HH

=1=31@1132>H

H999

1NN3>=2

.O3@NO/1NN3>=2

.RH/


45/59

Cash P

Closing Balance @@3>H2 1 @3>H2 666 666 666 666 .@R3122/ .N23= / =N3HN= 1H13 2@ .O3

LtdCashKow or the 4ear ending. 999


46/59

Cash P

12N3R22


47/59

Cash P

Ean:)? Fe1:)? Mar:)? 6$r:)? Ma4:)? Eun:)? Eul:)? 6ug:)? Se$:)? +ct:)? %o/:)?InKowsSales eceipts 1N=3NN@ O 31@H 1 =31= 22 3 OH NN23==2 N>R3R1N =H@3N@R =1O3O@@ NR=3N11 N@@3=R= 1> 32 >7*T @N= H 213>R@ H H H H H H H Bank 8e$t H H H H H H H H H H Loans H H 2>H3HHH H H H H H H H Lease eceipts H H H H H H H H H H H?uit" H H H H H H H H H H

otal InKows 999 J,) = 999 999 999 999 999 999 999 999 999

+utKows

Fi4ed *sset *dditions H H H H = >3HHH H H H H H HCreditor Pa"ments 5 C'S 1H13R@N 2 3RN> NO3O1N 3OR 1HH3 HN 1>232ON 1>N3@ N 1> 3R1N 1>@3=NN 1>13RNN 11O3 OOCreditor Pa"ments 5 'verheads @O3H2= 1113@N1 = 31R= >O3HH1 R>32>= > 3>1O @O31O@ O@3=@= >R3 @= @ 31H> R@32O>Pa"roll =R3NNN =R3NNN =R3NNN =R3NNN =R3NNN =R3NNN =R3NNN =R3NNN =R3NNN =R3NNN P* + P SI 3HHH 32>H 32>H 32>H 32>H 32>H 32>H 32>H 32>H 32>H 32>H8ra ings @32>H @32>H @32>H @32>H @32>H @32>H @32>H @32>H @32>H @32>H Corporation Ta4 H H H H H H H H H H 7*T H H H H N32H H 2=3@2 H 2=3>1N H 1>3HNBank Loan 5 Interest NRO N@1 NNN NH@ 2 R 2>H 222 1O= 1@ 1NO 111Bank Loan 5 epa"ment =31@ =31@ =31@ =31@ =31@ =31@ =31@ =31@ =31@ =31@ =31@

Loan 5 epa"ment 1132>H 1132>H 223>HH 223>HH 223>HH 223>HH 223>HH 223>HH 223>HH 223>HH 223>HHFinance Leases H H H H H H H H H H otal +utKows 999 999 999 999 999 999 999 999 999 999 999

%et Cash InKow 8 2+utKow5 666 666 2@O3RH2 13OO 666 @H32>1 H31=O @3OO= >>3ONN >R3OH@ 6

Cash 7econciliation'pening Balance 12N3R22 1H3>1@ 666 1>O3=OH 1@13=R 666 666 666 .>@3>>>/ .13HON/ > 3Det Cash In%o + .'ut%o / 666 666 2@O3RH2 13OO 666 @H32>1 H31=O @3OO= >>3ONN >R3OH@ 6'verdraft Interest H H .O12/ H H .231>R/ .13@ =/ .131H=/ .= 1/ .O/Closing Balance 1H3>1@ 666 1>O3=OH 1@13=R 666 666 666 .>@3>>>/ .13HON/ > 3RH= .O=3


48/59

Cash P

Dec:)?

N2O3RNHHHHHH

999

H>=32O1=@3R>1=R3NNN

32>H@32>H

HH

RN=31@

223>HHH999

1=H31H>

.O=3@@H/1=H31H>

. RO/==3@>@


49/59

Ltd Proft & Loss '=)> '=)? CashKow '=)> '=)? A === A === A === A ===

Sales 23 NO,N 23ONR,2 'pening $alance 52H,H 1N2,@Cost of Sales 513HH1,@ 513H>@,)ross Pro#t 13 N , 13RR1,> In%o s N3N ,> N3@@1,1'verheads 51322=,N 513N@@,1

-BI D6 )>(? ) (? 'ut%o s 5N322=,R 5N3 NN,28epreciation 5>N1,N 5>@=,=Interest + Charges 52O,N 52R,O

Ta4ation H,H H,H%et $roft82loss5 :?J(> :JJ( Closing Balance )>'( =(

Balance Sheet '=)> '=)? 7atios '=)> '=)? A === A ===

Fi4ed *ssets 31=R, 3H>O,2 Current atio H, N H,>Nuick atio H, N H,>N

Current *ssets 2N2,@ 1@=,> Gorking Capital- Sales even 51,19 51,=9Current Lia$ilities 5N1@,> 5NHO,2 8e$tors - Creditors atio H, O H, =

%et Current 6sse :G>( :)??(J *s a ratio of Sales-Long5term Lia$ilitie 51O,> 522,N BIT8* 1>,O9 1 ,>9

BIT 5H,@9 51, 9PBT 51,>9 52, 9

%et 6ssets J,=? (' ,G '(> P*T 51,>9 52, 9


50/59


51/59

C6SH FL+! : !+ -67S Ltd

Date Ean:)> Fe1:)> Mar:)> 6$r:)> Ma4:)> Eun:)> Eul:)> 6ug:)> Se$:)>In 1 O, N2N,2 1@=,1 2H@,N NHR,> N2>,2 N@ ,1 N O,N N=R+ut .ON,1/ .21N,2/ .@2@,H/ .1O@,1/ .2NR,1/ .2@ ,=/ .2RH,>/ .N=N,H/ .2 2,NPeriod R@, 11H,H .=@2,H/ 1H,1 H,> > ,O R@,@ N@,2

Date Ean:)? Fe1:)? Mar:)? 6$r:)? Ma4:)? Eun:)? Eul:)? 6ug:)? Se$:)?In 1N>,H O ,2 ==>, 22 ,R NN2,= N>R,R =H@,= =2H,H NR=+ut .2=R,N/ .21 ,1/ .1 >,O/ .22>,R/ . >2,O/ .2OR,@/ .NN@,2/ .N=N,H/ .N2R,=/Cu# .11N,N/ .11O,O/ 2@O,R 2,H .=2H,>/ @H,N H,1 ,H

0an51N !ar51N !a"51N 0ul51N Sep51N Dov51N 0an51= !ar51=5E13HHH

5ERHH

5E@HH

5E=HH

5E2HH

EH

E2HH

E=HH

E@HH

Cash%o 5 HHH


52/59


53/59

+ct:)> %o/:)> Dec:)>NN2,@ 1=@,1 2O ,=

.2 N,O/ .2> ,=/ .1@N,O/>R, .111,=/ 1NN,>

+ct:)? %o/:)? Dec:)?N@@,> 1> ,N N2O,R

.NH ,@/ .NHO, / .1RO, />R,O .1>2,>/ 1=H,1

1= 0ul51= Sep51= Dov51=


54/59

8ate Ean:)> Fe1:)> Mar:)> 6$r:)> Ma4:)> Eun:)>In 1 O3 2 N2N31 2 1@=3H>1 2H@32>2 NHR3>=R N2>32NN'ut .ON3H>R/ 666 666 666 666 666Cum @@>H2,=N 1 @>H2 52R>= 1 52 NH 52HO>@ 51>N==


55/59


56/59

Eul:)> 6ug:)> Se$:)> +ct:)> %o/:)> Dec:)> Ean:)? Fe1:)? Mar:)? 6$r:)? Ma4:)? Eun:)? Eul:)? 6ug:)?N@ 3H@> N O32>1 N=R312N NN23>>O 1=@3H@R 2O 3=HO 1N=3O H O 31@H ==>3 NN 22 3 OH NN23==2 N>R3R1N =H@3N@R =1O3O@

666 666 666 666 666 666 666 666 666 666 666 666 666 6665@R122 5N2= =NHN=,> 1H1 2@ 5O@NO,2@ 12NR22 1H>1@,1O 51HO=H1 1>O=OH 1@1=R 52>OH1N 52HHO21 51N2==@ 5>@>>>,2


57/59


58/59

Se$:)? +ct:)? %o/:)? Dec:)?NR=3N11 N@@3=R= 1> 32 > N2O3RNH

666 666 666 66651HON,HN > RH=,11 5O=@>O,R ==@>@,1


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or #ore infor#ation please contact:>rendan ?atersPartnerTel: @0 0 %7' 1 6 77 e#ail: )waters #aBars ie+aBars Darcourt Centre >lock 0 Darcourt 8oad ;u)lin 2

+aBars ie

Hotel Financial Model 2013 Complete V6-Xls 2

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Transcript of Hotel Financial Model 2013 Complete V6-Xls 2