Dallas Chicken & Ribs / Dallas Chicken & Pizza Detailed Profit and Loss Account – PROJECTIONS DRAFT ALL FIGURE IN £S PROJECTION A PROJECTION B PROJECTION C Weekly sales 5,000 6,000 7,000 Annual Turnover 260,000 312,000 364,000 Cost of sales (30% of Turnover) 78,000 93,600 109,200 Gross Profit 182,000 218,400 254,800 70% 70% 70% ADMINISTRATIVE EXPENSES Employee costs: Wages and salaries 61,516 68,140 78,840 Employer’s NI 8,489 9,403 10,880 Staff training and welfare 600 900 1200 Travel and subsistence 520 520 520 Motor expenses 520 520 520 71,645 79,483 91,960 Premises costs: Rent 25,000 25,000 25,000 Rates 7,000 7,000 7,000 Service charges 900 1,200 1,500 Light and heat 7,800 9.600 12,000 Cleaning 1,200 1,500 1,800 Royalties 360 360 360 42,260 44,660 47,660 General administrative expenses: Telephone and fax 240 240 240 Stationery and printing 1,200 1,200 1,200 Licences and permits 180 180 180 Refurbishment costs 1,200 1,500 1,800 Equipment expensed 1,200 1,500 1,800 Repairs and maintenance 1200 1200 1500 Sundry expenses 600 900 1,200 6,820 7,820 9,220 Legal and professional costs: Accountancy fees 1,200 1,500 1,800 Advertising and PR 600 900 1,200 Other legal and professional 600 900 1,200 2,400 2,400 2,400 Total Administrative Expenses 123,125 135,263 153,040 47% 43% 42% Operating profit 58,875 83,137 101,760 22.64% 26.65% 27.96% 4,906.23 6,928.06 8,480.01 - - - - Hours per annum 8,543.89 9,463.89 10,950.00 Hours per week 164.31 182.00 210.58 Hours per day 23.47 26.00 30.08
