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Financial analysis 财务分析
1销售预测、直接成本、日常开支和利润
商业计划与苏格兰市中心的休闲活动有关。此外，主要收入与游泳池环境中的休闲活动有关。
我们的商业主张是创造一个室内海滩和游泳池环境，在苏格兰的中心重现热带天堂的体验。我们的城市海滩将在冬季提供庇护，它将提供一个机会，有一个伟大的夏季经验，无论天气。此外，白天还可以通过酒吧和小吃、儿童区、活动和清爽放松的海滨感觉享受海滩。在夜间，场馆将提供夜总会活动，包括音乐、饮料和特殊客人。海滩可供私人、公司和促销活动使用。
1 Sale forecast, direct costs, overheads and margins
The business plan is associated with leisure activities in the heart of Scotland. Besides that, the main revenues are related to these leisure activities in the pool environment.
Our business proposition is to create an indoor beach and pool environment that recreates a tropical paradise experience in the heart of Scotland. Our Urban Beach will provide refuge during winter months and it will offer a chance to have a great summer experience no matter the weather. In addition, It will be possible to enjoy the beach during the day with bar and snacks, kids’ area, activities and at the refreshing and relaxing seaside sensation. At nighttime, the venue will offer nightclub events, with music, drinks and special guests. The beach can be hired for private, corporate and promotional events.
Table 1: Net profit
从表1可以看出，税后净利润每年都会增加，其原因是，在苏格兰海滩的促销和广告中，随着客人数量的增加，预期收入也会逐年增加。
As can be seen in the Table 1, the net profit after tax will increase each year, the reason is that, the expected income would also increase each year followed the increased number of the guests through the promotions and advertisement in the beach of the Scotland.
2 Finance requirements and initial investment 2财务要求和初始投资
从资产负债表中可以看出，2018财年的初始投资为2万左右，此外，随着业务的好转，投资也会增加。业务形式希望执行合作伙伴的形式。企业的初始投资取决于现金流的方式。城市海滩需要的主要合作伙伴是合作伙伴和供应商，他们将为企业带来利益。它们可以分为四类：战略联盟、竞争、合资企业和买方-供应商关系。
As can be seen in the balance sheet, the initial investment is round 20,000 in Fiscal Year 2018, besides that the investment would like to increase with the better performance of the business. The form of business would like to perform the form of the partner. The initial investment of the business is dependent on the ways of the cash flow. The key partners needed for Urban Beach are partners and suppliers who will bring benefit to the business. They can be divided into four groups: strategic alliances, competition, joint ventures and buyer-supplier relationships.
3 Financial statement (created in Win Forecast)
3.1 Budgeted income statement
In the structure of the income statement, the profit is associated the result of the revenue minus expense or costs of the business, so that, the budget income statement has indicated that net profit in 2018, 2019 and 2020 are 629,829.00, 1,143,611.00, and 1,590,359.00 separately. In the figure has indicated that the first three years are intend to make profit through the idea of the business, it seems to the model of the business could play positive in estimation. Besides that, the costs could be increased each year, the reasons can be summarized as the increased labour costs and material costs related to direct and indirect costs associated expanded business sizes. Also, the business was related to the leisure time activity. With the depreciation of the fixed assets, the depreciation expenses are also continuing to the estimated useful lives.
3.2 Budgeted cash flow statement
In the contents of the budgeted cash flow statements, there are two contents; they are inflow and outflow of the business. Inflow of the cash is related to the revenue of the business and outflow is related to the expenses on the fixed assets and costs related to the business. inaddition, the budgeted cash flow statement has demonstrated that the beginning balance in the fiscal year 2017 is 172,708, 852,965 in 2018, 1,921,051 in 2019, and 3,491,310 in 2020. Due to the increased sales each year from the beginning of 2017 to 2020, the successful business model can be inflow the money to the business. As a consequence, the inflow of the cash is mainly tied to the revenue of the business. However, the outflow of the business is related to the costs and expenses to the business. In addition, the balance is tie to the profit of the business. The result has described that the earning ability of the business could be increased from the starting the business.Besides that the result of the profit would be demonstrated in the retained earnings in the category of the capital in the budgeted balance sheets. With operation of the business, the retained earningsis getting to be the negative which has the close relationship with the profit in the process of the operation.
3.3 Budgeted balance sheets
From the balance sheets forecast, the assets, liability and equity are three key contents in the balance sheets. In addition, the business has non-current assets they are fixed assets during the operation, they are kitchen equipment, pool equipment and furniture in the operation of the business, so that they are still depreciated with the estimated useful time over the time; also in the category of the current assets which are mainly related to the bank. Besides that, the business still has the current and non-current liability which is related to the borrowing from the bank and family. Furthermore the capital is linked to the capital and retained earnings. Capital is related to the investment in thebusiness for the initial investment money in the business.
The Figure in the current assets are 1,199,964 in 2018, non-current assets are 9,025 in 2018, current liability is 23,641 in 2018, and non-current liabilities are 89750 in 2018, capital is 1,095,598 in 2018; the current assets are 257,004 in 2019, non-current assets are 8,025 in 2019, current liability is 22,441 in 2019, and non-current liabilities are 68750 in 2019, capital is 173,838 in 2019.The Figure in the current assets are 0in 2020, non-current assets are 7,025 in 2020, current liability is 732,608 in 2020, and non-current liabilities are 47,750 in 2020, capital is -773,333 in 2020.
As can be seen, the cash is not sufficient in the process of the operation in the business, also the business still has the lots of the liability in the process of the operation so that the assets cannot cover the number of the liability in the operation, the business is tend to be the liquidity in the operation.
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