Sample Business Plan - Restaurant

St.
Petersburg Russian
Restaurant
Business Plan
&
Cash Flow Projections
Prepared By Rosetta IT Solutions Ltd.

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St. Petersburg Russian Restaurant

CONTENTS
History
Objectives
Location
Market Research
Suppliers
Staf
Projections for the three accounting years to October 2006, 2007 and 2008,
including: Highlights
Brake Even
Profit and Loss Forecasts
Operating Cash Flow Forecasts
Cash Flow Forecasts
Balance Sheet Projection
Summary of Bank Loan
Conclusion

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HISTORY
St. Petersburg Russian restaurant was established in Liverpool in 1996, as the only
restaurant of its kind outside of London.
The restaurant is based in York Street, in Liverpool, and after undergoing
substantial refurbishment with the aid of British Heritage Grants, was able to
increase the size and hence the number of covers. Business has continually
increased, and is often at capacity at weekends. The restaurant provides fine
Russian food complimented with live music, traditional dancing and disco facilities
available after dining.
Since becoming established, its profile has been raised by features in the quality,
national and local press, in-journey magazines for companies such as Easyjet,
Virgin and Fly Be and on BBC and Granada Television.
It was recently highly commended on the category of Best Liverpool Restaurant
by Cheshire & Lancashire Life Magazines Food and Wine Awards 2004/05.
Also, it is part of the Liverpool Capital of Culture 2008 program.
OBJECTIVES
Our aim, as always, has been to provide a unique dining experience, by serving a
combination of authentically Russian food and traditional entertainment, in a
friendly and relaxed atmosphere.
Now that the Liverpool restaurant is firmly established, our aim is to use our
experience and enthusiasm to provide Manchester with a similar, authentically
Russian, dining experience.
We envisage that the restaurant will open in January or February 2006 with the
ability to accommodate 200 covers.

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LOCATION
The proposed restaurant site is 56 Faulkner Street, Manchester, M1 4FH.
The new restaurant will be in the vibrant heart of Manchester, on the edge of the
citys famous Chinatown.
The location is considered an excellent site, as it is expected that as well as
specific trade, it will also attract substantial passing trade due to the fact that it is
in an area which is known for restaurant and indeed the property is an existing
Chinese restaurant.
There will be a car park of approximately 80 sq.m. attached to the premises and it
is well served by local transport amenities.
MARKET RESEARCH
We envisage that the following points will be our keys to successfully establishing
the new restaurant: Our large client database already includes many addresses of satisfied
customers from the Greater Manchester area and beyond.
Many of these customers have asked us when we will open a Manchester
restaurant.
The restaurants location will provide it with customers booking as part of a
day/night out in Manchester as well as a tremendous amount of passing trade,
both during the day and at night.
As yet, there are no Russian restaurants in Manchester.
The Russian speaking and influenced population of Manchester has increased
significantly in the last two years, due to former Soviet Bloc countries joining
the European Union and more students enrolling at Manchester University.
Manchester is the twin city of St. Petersburg.
In the last year, three shops have opened specialising in Russian, Ukraine and
other Eastern European food.
The first Russian disco in Manchester has recently opened.

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SUPPLIERS
We intend to use the same local and national suppliers as for our Liverpool
restaurant, who provide us with the quality and consistency we need.
STAFF
Key members of staf, manager and chefs will be trained in the Liverpool
restaurant, to provide them with the experience necessary to fulfil our objectives.
One chef has already been recruited and is due to commence work in Liverpool at
the beginning of November 2005.
FUNDING
The estimated setup costs per the cash flow statement are summarised below: Setup Costs
Type of Expenditure
Amount
Goodwill
75,000
Legal Fees
5,000
Initial Advertising
1,500
Refurbishment
25,000
Fixtures and Fittings
25,000
Other Expenditure
18,500
TOTAL
150,000
Funding Sources
Source of Funding
Amount
Capital introduced by directors
75,000
Bank loan
75,000
TOTAL
150,000

PROJECTIONS
The attached cash flow, profit and loss and balance sheet projections are based
on the following assumptions and estimates:
The restaurant capacity is 200 covers.

Initial sales in the first month are estimated at 30,550.

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An estimated 5% month on month growth is envisaged in the first period of

trading to October 2006.
A growth of 10% per annum is expected in the year to October 2007 and 20%
per annum in the year to October 2008.
A gross profit margin of 80% is anticipated.
Sales Projection for the 2006-2008 is summarised below:

Period
Amount
Jan 06
30,550
Feb 06
32,078
Mar 06
33,681
Apr 06
35,365
May 06
37,134
Jun 06
38,990
Jul 06
40,940
Aug 06
42,987
Sep 06
45,136
Oct 06
47,393
Total 2005-2006
384,255
Total 2006-2007
461,106
Total 2007-2008
507,216

PROJECTIONS (Continued)
Wages have been provided for as follows, payable a month in arrears:-
Type of Staf
Amount
Directors Remuneration
24,000
Head chef
15,000
Sauce chef
12,996
Second chef
12,000
Cook 1 (p/t)
7,200
Cook 2 (p/t)
3,996
Kitchen assistant
3,996

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Restaurant manager
14,004
Waiter 1
21,996
Waiter 2
11,004
TOTAL
These have been increased by 3% each April.

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126,192
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PROJECTIONS (Continued)
Type of Expenditure
Amount
30,000
Rent
3,996
Rates (increasing by 8% p.a. each April)
7,200
Light & heat (increasing by 5% p.a. each April)
7,872
Insurance (increasing by 5% p.a. each January)
1,800
Repairs and maintenance (increasing by 3% p.a.)
3,600
Motor expenses (increasing by 5% p.a.)
2,400
Phone (increasing by 5% p.a.)
18,000
Advertising (increasing by 3% p.a.)
1,200
Printing and stationary (increasing by 3% p.a.)
3,000
Bank Charges
6,000
Accountancy fees (increasing by 3% p.a.)
20,400
Entertainment with no yearly increase.
4,200
Sundries and contingencies with no yearly increase.
10,500
Depreciation on refurbishment at 10% p.a. on a straight line
basis. Depreciation on fixtures and fittings at 20% p.a. on a
straight line basis.
5,498
Interest on the loan of 75,000 repayable over 15 years has
been calculated at 7.5% p.a.
125,666
TOTAL
The business operates on a cash basis; as such there are not debtors or creditors.

HIGHLIGHTS
Period
2005-06
Revenu
es
384,255
Net
Profit
61,869

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Net Profit
(%)
16.10
Operating
Profit
87,990
Closing Bank
Balance
111,852
Page
Nov-05
Dec-05
Jan-06
Feb-06
Mar-06
Apr-06
May-06
Jun-06
Jul-06
Aug-06
Sep-06
Oct-06
2006-07
2007-08
0
0
30,550
32,078
33,681
35,365
37,134
38,990
40,940
42,987
45,136
47,393
461,106
507,216
-10,014
-5,013
3,445
4,668
5,953
5,717
6,538
7,653
8,824
10,054
11,344
12,700
83,414
106,607
0.00
0.00
11.28
14.55
17.67
16.16
17.61
19.63
21.55
23.39
25.13
26.80
18.09
21.02
-9,548
-4,548
3,908
5,130
6,413
7,761
9,175
10,661
12,220
13,858
15,577
17,383
116,498
147,187
-14,846
-19,505
-12,737
6,063
15,774
27,069
30,667
45,369
61,904
68,772
89,251
111,852
206,984
330,068

BREAKE EVEN
Quantity(
%)
10%
20%
30%
40%
50%
60%
Revenu
es
38,425
76,851
115,276
153,702
192,127
230,553
Fixed
Expenses
219,414
219,414
219,414
219,414
219,414
219,414

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Variable
Expenses
7,685
15,370
23,055
30,740
38,425
46,111
Total
Cost
227,099
234,784
242,469
250,154
257,839
265,525
Operating
Profit
-188,673
-157,933
-127,193
-96,452
-65,712
-34,971
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70%
71%
80%
90%
100%
268,978
274,267
307,404
345,829
384,255

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219,414
219,414
219,414
219,414
219,414
53,796
54,853
61,481
69,166
76,851
273,210
274,267
280,895
288,580
296,265
-4,231
0
26,509
57,250
87,990
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10

PROFIT & LOSS (PART 1)
Jan-06
Feb-06
Mar-06
Apr-06
May-06
Jun-06
Revenues
Description
Nov-05
Dec-05
30,550
32,078
33,681
35,365
37,134
38,990
Bar Drinks
2,800
2,940
3,087
3,241
3,403
3,574
Evening meals
24,000
25,200
26,460
27,783
29,172
30,631
Lunch & Early Evening Meals
3,750
3,938
4,134
4,341
4,558
4,786
Material Cost
6,110
6,416
6,736
7,073
7,427
7,798
24,440
25,662
26,945
28,292
29,707
31,192
1,700
1,700
1,700
1,700
1,700
1,700
350
350
350
350
350
350
Business insurance
250
250
250
250
250
250
Building insurance
333
333
333
333
333
333
Bank charges
250
250
250
250
250
250
Printing & Stationary
100
100
100
100
100
100
Motor running expenses
300
300
300
300
300
300
73
73
73
73
73
73
200
200
200
200
200
200
Gross Profit
Entertainment
Sundries
Legal & professional
Motor insurance
5,000
73
73
Phone
Advertisement
1,500
1,500
1,500
1,500
1,500
1,500
Accountants charges
500
500
500
500
500
500
Repairs & Maintenance
150
150
150
150
150
150
250
250
250
250
250
250
350
350
350
350
350
350
Electricity
1,500
100
1,500
100
Gas
Rates
333
333
333
333
333
333
2,500
2,500
2,500
2,500
2,500
2,500
9,140
9,140
9,140
9,140
9,140
9,140
Head Chef
1,250
1,250
1,250
1,250
1,250
1,250
Sauce Chef
1,083
1,083
1,083
1,083
1,083
1,083
Second Chef
1,000
1,000
1,000
1,000
1,000
1,000
Cook 1 (part time)
600
600
600
600
600
600
Cook 2 (part time)
333
333
333
333
333
333
Kitchen Assistant
333
333
333
333
333
333
Restaurant Manager
1,167
1,167
1,167
1,167
1,167
1,167
Waiter 1 (Full time)
1,833
1,833
1,833
1,833
1,833
1,833
Waiter 2 (Part time)
917
917
917
917
917
917
Rent
Fixed Expenses
6,673
1,673
Director
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
Personnel Cost
2,000
2,000
10,517
10,517
10,517
10,517
10,517
10,517
875
875
875
875
875
875
875
875
9,548
4,548
20,532
20,532
20,532
20,532
20,532
20,532
Depreciation
Total Operation Expenses
Operating Profit
-9,548
-4,548
6,431
7,779
9,194
10,681
12,241
13,880
Interest Expenses
466
465
463
462
460
459
458
456
Income before Tax
-10,014
-5,013
3,445
4,668
5,953
7,302
8,718
10,205
1,585
2,179
2,551
5,717
6,538
7,653
Income Tax
Net Profit

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-10,014
-5,013
3,445
4,668
5,953
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11

PROFIT & LOSS (PART 2)
Description
Jul-06
Aug-06
Sep-06
Oct-06
2005/06
2006/07
2007/08
Revenues
40,940
42,987
45,136
47,393
384,255
461,106
Bar Drinks
3,752
3,940
4,137
4,344
35,218
42,262
46,488
32,162
33,770
35,459
37,232
301,869
362,243
398,468
Lunch & Early Evening Meals
5,025
5,277
5,540
5,817
47,167
56,601
62,261
Material Cost
8,188
8,597
9,027
9,479
76,851
92,221
101,443
32,752
34,390
36,109
37,914
307,404
368,884
405,773
1,700
1,700
1,700
1,700
17,000
20,400
20,400
350
350
350
350
3,500
4,200
4,200
Evening meals
Gross Profit
Entertainment
Sundries
Legal & professional
507,216
5,000
Business insurance
250
250
250
250
2,500
3,150
3,308
Building insurance
333
333
333
333
3,333
4,200
4,410
Bank charges
250
250
250
250
2,500
3,000
3,000
Printing & Stationary
100
100
100
100
1,000
1,236
1,298
Motor running expenses
300
300
300
300
3,000
3,780
3,969
73
73
73
73
880
924
970
Motor insurance
Phone
200
200
200
200
2,000
2,520
2,596
1,500
1,500
1,500
1,500
18,000
18,540
19,096
Accountants charges
500
500
500
500
5,000
6,180
6,365
Repairs & Maintenance
150
150
150
150
1,500
1,890
1,985
Electricity
250
250
250
250
2,700
3,150
3,308
Gas
350
350
350
350
3,500
4,410
4,631
Rates
333
333
333
333
3,333
4,320
4,666
Rent
2,500
2,500
2,500
2,500
25,000
30,000
30,000
Fixed Expenses
9,140
9,140
9,140
9,140
99,747
111,900
114,200
Head Chef
1,250
1,250
1,250
1,250
12,500
15,450
15,914
Sauce Chef
1,083
1,083
1,083
1,083
10,833
13,390
13,792
Second Chef
1,000
1,000
1,000
1,000
10,000
12,360
12,731
Cook 1 (part time)
600
600
600
600
6,000
7,416
7,638
Cook 2 (part time)
333
333
333
333
3,333
4,120
4,244
Advertisement
Kitchen Assistant
333
333
333
333
3,333
4,120
4,244
Restaurant Manager
1,167
1,167
1,167
1,167
11,667
14,420
14,853
Waiter 1 (Full time)
1,833
1,833
1,833
1,833
18,333
22,660
23,340
Waiter 2 (Part time)
917
917
917
917
9,167
11,330
11,670
2,000
2,000
2,000
2,000
24,000
24,720
25,462
10,517
10,517
10,517
10,517
109,167
129,986
133,886
875
875
875
875
10,500
10,500
10,500
Total Operation Expenses
20,532
20,532
20,532
20,532
219,414
252,386
258,586
Operating Profit
15,601
17,407
19,304
21,296
119,718
154,571
189,068
Interest Expenses
455
453
452
450
5,498
5,280
5,045
Income before Tax
Director
Personnel Cost
Depreciation
11,766
13,405
15,126
16,933
82,492
111,218
142,143
Income Tax
2,941
3,351
3,781
4,233
20,623
27,805
35,536
Net Profit
8,824
10,054
11,344
12,700
61,869
83,414
106,607

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12

OPERATING CASH FLOW (PART 1)
Description
Nov-05
Opening Bank Balance
Dec05
5,716
Receivable Payments
Loans Received
Jan06
1,057
Feb06
7,825
Mar06
23,563
Apr06
33,274
May06
44,569
Jun06
48,167
35,89
6
37,691
39,576
41,554
43,632
45,814
75,000
Other Receivables
7,533
Owners Equity
75,000
Total cash in
150,00
0
2,000
2,000
7,841
Salaries Payments
35,89
6
10,51
7
7,179
45,224
39,576
41,554
43,632
45,814
10,517
10,517
10,517
10,517
10,517
7,538
7,915
8,311
8,726
9,163
1,966
10,74
0
10,740
10,740
10,740
10,740
10,740
465
463
462
460
459
458
456
228
229
231
232
234
235
237
Material Payments
Purchases Payments
Investments in
Goodwill
Interest Expenses
75,000
Equipment Payments
58,750
Loan Payments
466
227
Tax Payments
VAT Returns (Rebates)
Total cash out
Closing Bank Balance
9,359
144,28
4
5,716
4,659
1,057
VAT on Sales
VAT on Purchases
9,918

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293
29,12
8
7,825
29,487
29,864
30,260
40,034
31,112
23,563
33,274
44,569
48,167
62,869
5,346
5,614
5,894
6,189
6,498
6,823
2,669
2,722
2,778
2,837
2,899
2,964
-7,533
9,359
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13

OPERATING CASH FLOW (PART 2)
Description
Opening Bank Balance
Receivable Payments
Jul-06
62,86
9
48,10
4
Aug06
79,404
Sep-06
Oct-06
86,272
50,510
53,035
106,75
1
55,687
Loans Received
Material Payments
Purchases Payments
Investments in
Goodwill
Interest Expenses
451,499
541,799
595,979
75,000
48,10
4
10,51
7
9,621
50,510
53,035
55,687
609,032
541,799
595,979
10,517
10,517
10,517
109,167
129,986
133,886
10,102
10,607
11,137
90,300
108,360
119,196
10,74
0
10,740
10,740
10,740
117,203
131,483
134,185
5,280
5,045
3,032
3,267
21,373
28,555
75,000
455
453
452
450
Equipment Payments
Loan Payments
2007/0
8
223,734
7,533
Owners Equity
Salaries Payments
2006/0
7
129,352
75,000
Other Receivables
Total cash in
2005/0
6
5,498
58,750
238
240
241
243
2,814
Tax Payments
Total cash out
11,590
20,949
47,903
49,512
43,641
32,556
33,086
479,680
447,416
473,645
86,272
129,35
2
8,294
223,734
346,068
7,523
106,75
1
7,899
129,352
VAT on Sales
31,57
0
79,40
4
7,164
67,245
80,693
88,763
VAT on Purchases
3,032
3,104
3,179
3,258
39,655
35,721
37,738
13,416
47,903
49,512
Closing Bank Balance

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11,590
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14

CASH FLOW (PART 1)
Description
Dec-05
Jan-06
Feb-06
Mar-06
Apr-06
-9,764
-4,763
3,695
4,918
6,131
5,664
6,726
7,841
625
625
625
625
625
625
625
625
Cash Earnings
-9,139
-4,138
4,320
5,543
6,756
6,289
7,351
8,466
Change in Accounts Receivable
-9,918
-293
2,677
7,533
2,891
3,188
5,240
-3,518
6,473
Cash flow provided/used by

operating activities
Net Income
Depreciation
Nov-05
Change in Accounts Payable

operating activities
Cash Flows from Investing
Activities
Purchase of property, plant, and
equipment
Investments in Goodwill
investing activities
Cash Flow from Financing
Activities
Owners' Equity
Change of long term debt
financing activities
Change in cash and cash
equivalents
Net Cash in the beginning of the
year
Net Cash at the end of the year

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-19,057
May06
Jun-06
-4,431
6,997
15,968
9,944
11,528
3,833
14,939
-50,000
-75,000
-125,000
75,000
74,773
-228
-229
-231
-232
-234
-235
-237
149,773
-228
-229
-231
-232
-234
-235
-237
5,716
-4,659
6,768
15,737
9,712
11,295
3,598
14,702
5,716
1,057
7,825
23,563
33,274
44,569
48,167
1,057
7,825
23,563
33,274
44,569
48,167
62,869
5,716
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15

CASH FLOW (PART 2)
Description
Cash flow provided/used by operating
activities
Net Income
Depreciation
Cash Earnings
Jul-06
9,012
Aug-06
10,241
Sep-06
11,532
Oct-06
12,887
2005/06
2006/07
64,119
85,664
2007/08
108,857
625
625
625
625
7,500
7,500
7,500
9,637
10,866
12,157
13,512
71,619
93,164
116,357
7,136
-3,758
8,564
9,331
35,547
4,251
9,244
16,773
7,108
20,720
22,843
107,165
97,415
125,601
Change in Accounts Receivable

Change in Accounts Payable
Cash flow provided/used by operating
activities
Cash Flows from Investing Activities
Purchase of property, plant, and
equipment
Investments in Goodwill
-50,000
-75,000
Cash flow provided/used by investing

activities
Cash Flow from Financing Activities
-125,000
Owners' Equity
75,000
Change of long term debt
-238
-240
-241
-243
72,186
-3,032
-3,267
Cash flow provided/used by financing

activities
Change in cash and cash equivalents
-238
-240
-241
-243
147,186
-3,032
-3,267
16,535
6,868
20,479
22,601
129,352
Net Cash in the beginning of the year
62,869
79,404
86,272
106,751
Net Cash at the end of the year
79,404
86,272
106,751
129,352

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129,352
94,383
122,334
129,352
223,734
223,734
346,068
Page
16

BALANCE SHEET (PART 1)
Description
Cash
Nov-05
Dec-05
Jan-06
Feb-06
Mar-06
Apr-06
May-06
Jun-06
5,716
1,057
7,825
23,563
33,274
44,569
48,167
62,869
Accounts Receivable
Inventory
Other Accounts
Receivable
Total Current Assets
9,918
10,211
7,533
15,634
11,268
15,359
23,563
33,274
44,569
48,167
62,869
Fixed Assets
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
-625
-1,250
-1,875
-2,500
-3,125
-3,750
-4,375
-5,000
Goodwill
75,000
75,000
75,000
75,000
75,000
75,000
75,000
75,000
Total Fixed Assets
124,37
5
140,00
9
123,75
0
135,01
8
123,12
5
138,48
4
122,50
0
146,06
3
121,87
5
155,14
9
121,25
0
165,81
9
120,62
5
168,79
2
120,000
72
1,960
4,202
6,816
VAT Payable
2,891
6,007
9,359
3,599
7,458
Salary & Benefits

Payable
Total Current Liabilities
2,891
6,079
11,319
7,801
14,274
Acc. Depreciation
Total Assets
182,869
Accounts Payable
Other Payables
Bank and S.T.
Liabilities
Tax Due
L.T. Liabilities
74,773
74,546
74,316
74,085
73,853
73,620
73,384
73,148
Total L.T. Liabilities
74,773
74,546
74,316
74,085
73,853
73,620
73,384
73,148
Total Liabilities
74,773
74,546
74,316
76,977
79,933
84,939
81,186
87,422
Owners Equity
75,000
75,000
75,000
75,000
75,000
75,000
75,000
75,000
Retained Earnings
-9,764
-14,528
-10,833
-5,914
217
5,880
12,606
20,447
Total Equity
65,236
60,472
64,167
69,086
75,217
80,880
87,606
95,447
Total Equity and

Liabilities
140,00
9
135,01
8
138,48
4
146,06
3
155,14
9
165,81
9
168,79
2
182,869
Other Provisions
Pension Provision
Profit Provision

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Page
17

BALANCE SHEET (PART 2)
Description
Aug-06
Sep-06
Oct-06
2005/06
2006/07
79,404
86,272
106,75
1
129,35
2
129,352
223,734
346,068
Other Accounts
Receivable
Total Current Assets
79,404
86,272
223,734
346,068
50,000
50,000
129,35
2
50,000
129,352
Fixed Assets
106,75
1
50,000
50,000
50,000
50,000
Acc. Depreciation
-5,625
-6,250
-6,875
-7,500
-7,500
-15,000
-22,500
Goodwill
75,000
75,000
75,000
75,000
75,000
75,000
75,000
Total Fixed Assets
119,37
5
198,77
9
118,75
0
205,02
2
118,12
5
224,87
6
117,50
0
246,85
2
117,500
110,000
102,500
246,852
333,734
448,568
Cash
Jul-06
2007/08
Accounts Receivable
Inventory
Total Assets
Accounts Payable
Other Payables
Bank and S.T.
Liabilities
Tax Due
9,820
13,233
17,077
21,373
21,373
28,555
36,286
VAT Payable
11,590
4,419
9,138
14,174
14,174
11,243
12,756
Salary & Benefits

Payable
Total Current Liabilities
21,410
17,652
26,215
35,547
35,547
39,798
49,042
L.T. Liabilities
72,910
72,670
72,429
72,186
72,186
69,155
65,887
Total L.T. Liabilities
72,910
72,670
72,429
72,186
72,186
69,155
65,887
Total Liabilities
94,320
90,322
98,645
107,733
108,952
114,929
Owners Equity
75,000
75,000
75,000
107,73
3
75,000
75,000
75,000
75,000
Retained Earnings
29,459
39,700
51,232
64,119
64,119
149,782
258,639
Total Equity
104,45
9
198,77
9
114,70
0
205,02
2
126,23
2
224,87
6
139,11
9
246,85
2
139,119
224,782
333,639
246,852
333,734
448,568
Other Provisions
Pension Provision
Profit Provision
Total Equity and

Liabilities

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Page
18

SUMMARYT OF BANK LOAN
Bank loan
Interest Accrued
Loan Balance
Capital Borrowed
Capital Paid
Interest Charged
Interest Paid
2005/0
6
0
72,429
75,000
2,571
5,077
5,077
2006/0
7
0
69,416
0
3,013
5,330
5,330
2007/0
8
0
66,169
0
3,247
5,096
5,096
Total
0
66,169
75,000
8,831
15,503
15,503
CONCLUSION
From a detailed review of the enclosed projections, it is to be concluded that the
expected profits are comfortably sufficient to justify the pursuing of the objectives
detailed at the beginning of this business plan.

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Page
19

Sample Business Plan - Restaurant

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Sample Business Plan - Restaurant

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St.

Prepared By Rosetta IT Solutions Ltd.

St. Petersburg Russian Restaurant

Prepared By Rosetta IT Solutions Ltd.

St. Petersburg Russian Restaurant

Prepared By Rosetta IT Solutions Ltd.

St. Petersburg Russian Restaurant

Prepared By Rosetta IT Solutions Ltd.

St. Petersburg Russian Restaurant

Fixtures and Fittings

Capital introduced by directors

St. Petersburg Russian Restaurant

The restaurant capacity is 200 covers.

Prepared By Rosetta IT Solutions Ltd.

An estimated 5% month on month growth is envisaged in the first period of

Sales Projection for the 2006-2008 is summarised below:

St. Petersburg Russian Restaurant

Wages have been provided for as follows, payable a month in arrears:-

Prepared By Rosetta IT Solutions Ltd.

Prepared By Rosetta IT Solutions Ltd.

St. Petersburg Russian Restaurant

Rates (increasing by 8% p.a. each April)

Light & heat (increasing by 5% p.a. each April)

Insurance (increasing by 5% p.a. each January)

Repairs and maintenance (increasing by 3% p.a.)

Motor expenses (increasing by 5% p.a.)

Phone (increasing by 5% p.a.)

Advertising (increasing by 3% p.a.)

Printing and stationary (increasing by 3% p.a.)

Accountancy fees (increasing by 3% p.a.)

Entertainment with no yearly increase.

Sundries and contingencies with no yearly increase.

St. Petersburg Russian Restaurant

Prepared By Rosetta IT Solutions Ltd.

St. Petersburg Russian Restaurant

Prepared By Rosetta IT Solutions Ltd.

Prepared By Rosetta IT Solutions Ltd.

St. Petersburg Russian Restaurant

Lunch & Early Evening Meals

Printing & Stationary

Motor running expenses

Repairs & Maintenance

Cook 1 (part time)

Cook 2 (part time)

Waiter 1 (Full time)

Waiter 2 (Part time)

Income before Tax

Prepared By Rosetta IT Solutions Ltd.

St. Petersburg Russian Restaurant

Lunch & Early Evening Meals

Printing & Stationary

Motor running expenses

Repairs & Maintenance

Cook 1 (part time)

Cook 2 (part time)

Waiter 1 (Full time)

Waiter 2 (Part time)

Total Operation Expenses

Income before Tax

Prepared By Rosetta IT Solutions Ltd.

St. Petersburg Russian Restaurant

Opening Bank Balance

VAT Returns (Rebates)

Prepared By Rosetta IT Solutions Ltd.