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Casa Bambini

Projected Project Cost


Cost per unit Quantity Cost Total Cost
Office Equipment
Desktop computer Php16,990 1 Php 16,990.00
Printer 5,000 1 5,000.00
Flat screen Tv 15,000 1 15,000.00
DVD Player 1,500 1 1,500.00
Speaker 3, 000 1set 3,000.00
Air Conditioner (split 15,000 2 30,000.00
type)
Microwave oven 2,795 1 2,795.00
Ceiling fan 1,149 2 2,298.00
Rice cooker 899 1 899.00
CCTV 1,500 2 3,000.00 Php 80,482.00
Office Furniture &
Fixtures
Office table Php 4, 500 1 Php 4,500.00

Computer table 1, 500 1 1,500.00


Sofa 5, 000 1 5,000.00
Chairs (kids) 350 10 3,500.00
Long table (kids) 1, 500 1 1,500.00
Office chair 2, 400 1 2,400.00
Wall clock 250 1 250.00
Kitchen table 700 1 700.00
Kitchen utensils 1, 500 1 set 1,500.00
Alphabet &numerical 300 100 (300 7,500.00
Mat
Bath towel 1, 000 pesos 20
by 1,000.00
4pcs.)
Kitchen stove 2, 000 1 2,000.00
Flash valve toilet 10, 000 2 10,000.00
Toilet bowl (kids) 10, 000 2 10,000.00
Mirror bath 380 1 380.00
Cleaning materials 1, 000 1 set 1,000.00
Customize cabinets & 30, 000 Set 30,000.00 82,730.00
book shelfs
Others Non Current
Assets
Children Books Php 1, 400 10 Php 1,400.00
Animal fingers puppet 348 1set 348.00
Musical instrument toys 390 1 390.00

Children’s posters & 75 5 75.00


charts
Leggo 349.5 1 set 349.50
Puzzle 622 2 set 622.00
Blocks 765 3 765.00
Toys 3, 000 set 3,000.00
Sleeping Materials 5,000 set 5,000.00 11,949.50
Pre-operating
Expenses
Renovation Cost 350,000.00
Business Registration 12,560.00
and Permits

Advertising Expense 25,000.00


TOTAL Php 537,721.50
534,721.50
,
Utilities Expense
2017 Php 25,000.00
2018 25,500.00
2019 26,010.00
2020 26,530.20
2021 27,060.80

there will be increase by 2% annually to cover possible increase in power rates.

Production Uniform Expense


2017 Php 2,648.00
2018 2648.00
2019 2648.00
2020 2648.00
2021 2648.00

Office Supplies Expense


2017 Php 5,000.00
2018 5000.00
2019 5000.00
2020 5000.00
2021 5000.00

Learning and Art Materials Expense


2017 Php 1,650.00
2018 1,666.50
2019 1,683.17
2020 1,700.00
2021 1,717.00

there will be increase by 1% annually to cover possible increase in prices.

Rent Expense
2017 Php360,000.00
2018 360,000.00
2019 360,000.00
2020 360,000.00
2021 360,000.00
Repair and Maintenance Expense
2017 Php 3,000.00
2018 3,000.00
2019 3,000.00
2020 3,000.00
2021 3,000.00

Tax and Licenses


2017
2018
2019
2020
2021

there will be increase by 1% annually to cover possible increase in prices.

Salaries Expense
2017 2018 2019
General Manager 25000.00 25250.00 25502.50
Financial Auditor 20000.00 20200.00 20402.00
SPED Teacher 18000.00 18180.00 18361.80
Childcare Worker 1 5920.00 5979.20 6038.99
Childcare Worker 2 5920.00 5979.20 6038.99
Childcare Worker 3 5920.00 5979.20 6038.99
Childcare Worker 4 5920.00 5979.20 6038.99
Childcare Worker 5 5920.00 5979.20 6038.99
Childcare Worker 6 5920.00 5979.20 6038.99
Cook 2500.00 2525.00 2550.25
Nurse 15000.00 15150.00 15301.50
Guard 10000.00 10100.00 10201.00
Monthly Total 126,020 127,280 128,553
Annual Total ### 1,527,362.40 1,542,636.02

there will be increase by 1% annually to cover possible increase.


nse
2020 2021
25757.53 26015.10
20606.02 20812.08
18545.42 18730.87
6099.38 6160.38
6099.38 6160.38
6099.38 6160.38
6099.38 6160.38
6099.38 6160.38
6099.38 6160.38
2575.75 2601.51
15454.52 15609.06
10303.01 10406.04
129,839 131136.92
1,558,062.38 1,573,643.01
Casa Bambini
Projected SSS, Pagibig, Philhealth, Withholding Tax and 13th Month Pay for 2017
(in thousands)
Position Monthly Salary SSS Pagibig Philhealth
ER EE ER EE ER
General Manager 25 1.1787 0.5813 0.1 0.1 0.3125
Financial Auditor 20 1.1787 0.5813 0.1 0.1 0.25
SPED Teacher 18 1.1787 0.5813 0.1 0.1 0.225
Childcare Worker 1 5.92 0.442 0.218 0.1 0.1 0.1
Childcare Worker 2 5.92 0.442 0.218 0.1 0.1 0.1
Childcare Worker 3 5.92 0.442 0.218 0.1 0.1 0.1
Childcare Worker 4 5.92 0.442 0.218 0.1 0.1 0.1
Childcare Worker 5 5.92 0.442 0.218 0.1 0.1 0.1
Childcare Worker 6 5.92 0.442 0.218 0.1 0.1 0.1
Cook 2.5
Nurse 15
Guard 10 0.7367 0.3633 0.1 0.1 0.125
Monthly Total 126.02 6.9248 3.4152 1 1 1.5125
Annual Total 1512.24 83.0976 40.9824 12 12 18.15

Casa Bambini
Projected SSS, Pagibig, Philhealth, Withholding Tax and 13th Month Pay for 2018
(in thousands)
Position Monthly Salary SSS Pagibig Philhealth
ER EE ER EE ER
General Manager 25.25 1.1787 0.5813 0.1 0.1 0.3125
Financial Auditor 20.2 1.1787 0.5813 0.1 0.1 0.25
SPED Teacher 18.18 1.1787 0.5813 0.1 0.1 0.225
Childcare Worker 1 5.9792 0.442 0.218 0.1 0.1 0.1
Childcare Worker 2 5.9792 0.442 0.218 0.1 0.1 0.1
Childcare Worker 3 5.9792 0.442 0.218 0.1 0.1 0.1
Childcare Worker 4 5.9792 0.442 0.218 0.1 0.1 0.1
Childcare Worker 5 5.9792 0.442 0.218 0.1 0.1 0.1
Childcare Worker 6 5.9792 0.442 0.218 0.1 0.1 0.1
Cook 2.525
Nurse 15.15
Guard 10.1 0.7387 0.3633 0.1 0.1 0.125
Monthly Total 127.2802 6.9268 3.4152 1 1 1.5125
Annual Total 1527.3624 83.1216 40.9824 12 12 18.15

Casa Bambini
Projected SSS, Pagibig, Philhealth, Withholding Tax and 13th Month Pay for 2019
(in thousands)
Position Monthly Salary SSS Pagibig Philhealth
ER EE ER EE ER
General Manager 25.5025 1.1787 0.5813 0.1 0.1 0.3125
Financial Auditor 20.402 1.1787 0.5813 0.1 0.1 0.25
SPED Teacher 18.3618 1.1787 0.5813 0.1 0.1 0.225
Childcare Worker 1 6.03899 0.442 0.218 0.1 0.1 0.1
Childcare Worker 2 6.03899 0.442 0.218 0.1 0.1 0.1
Childcare Worker 3 6.03899 0.442 0.218 0.1 0.1 0.1
Childcare Worker 4 6.03899 0.442 0.218 0.1 0.1 0.1
Childcare Worker 5 6.03899 0.442 0.218 0.1 0.1 0.1
Childcare Worker 6 6.03899 0.442 0.218 0.1 0.1 0.1
Cook 2.55025
Nurse 15.3015
Guard 10.201 0.7387 0.3633 0.1 0.1 0.125
Monthly Total 128.55299 6.9268 3.4152 1 1 1.5125
Annual Total 1542.63588 83.1216 40.9824 12 12 18.15

Casa Bambini
Projected SSS, Pagibig, Philhealth, Withholding Tax and 13th Month Pay for 2020
(in thousands)
Position Monthly Salary SSS Pagibig Philhealth
ER EE ER EE ER
General Manager 25.75753 1.1787 0.5813 0.1 0.1 0.3125
Financial Auditor 20.60602 1.1787 0.5813 0.1 0.1 0.25
SPED Teacher 18.54542 1.1787 0.5813 0.1 0.1 0.225
Childcare Worker 1 6.09938 0.442 0.218 0.1 0.1 0.1
Childcare Worker 2 6.09938 0.442 0.218 0.1 0.1 0.1
Childcare Worker 3 6.09938 0.442 0.218 0.1 0.1 0.1
Childcare Worker 4 6.09938 0.442 0.218 0.1 0.1 0.1
Childcare Worker 5 6.09938 0.442 0.218 0.1 0.1 0.1
Childcare Worker 6 6.09938 0.442 0.218 0.1 0.1 0.1
Cook 2.57575
Nurse 15.45452
Guard 10.30301 0.7735 0.3815 0.1 0.1 0.125
Monthly Total 129.83853 6.9616 3.4334 1 1 1.5125
Annual Total 1558.06236 83.5392 41.2008 12 12 18.15

Casa Bambini
Projected SSS, Pagibig, Philhealth, Withholding Tax and 13th Month Pay for 2021
(in thousands)
Position Monthly Salary SSS Pagibig Philhealth
ER EE ER EE ER
General Manager 26.0151 1.1787 0.5813 0.1 0.1 0.325
Financial Auditor 20.81208 1.1787 0.5813 0.1 0.1 0.25
SPED Teacher 18.73087 1.1787 0.5813 0.1 0.1 0.225
Childcare Worker 1 6.16038 0.442 0.218 0.1 0.1 0.1
Childcare Worker 2 6.16038 0.442 0.218 0.1 0.1 0.1
Childcare Worker 3 6.16038 0.442 0.218 0.1 0.1 0.1
Childcare Worker 4 6.16038 0.442 0.218 0.1 0.1 0.1
Childcare Worker 5 6.16038 0.442 0.218 0.1 0.1 0.1
Childcare Worker 6 6.16038 0.442 0.218 0.1 0.1 0.1
Cook 2.60151
Nurse 15.60906
Guard 10.40604 0.7735 0.3815 0.1 0.1 0.125
Monthly Total 131.13694 6.9616 3.4334 1 1 1.525
Annual Total 1573.64328 83.5392 41.2008 12 12 18.3
3th Month Pay for 2017

Philhealth Withholding Tax13thMont


EE h Pay
0.3125 3.9183 25
0.25 2.68392 20
0.225 2.19018 18
0.1 0.09187 5.92
0.1 0.09187 5.92
0.1 0.09187 5.92
0.1 0.09187 5.92
0.1 0.09187 5.92
0.1 0.09187 5.92

0.125 0.6204 10
1.5125 9.96402 108.52
18.15 119.56824 -

3th Month Pay for 2018

Philhealth Withholding Tax13thMont


EE h Pay
0.3125 3.9808 25.25
0.25 2.73393 20.2
0.225 2.23518 18.18
0.1 0.09779 5.9792
0.1 0.09779 5.9792
0.1 0.09779 5.9792
0.1 0.09779 5.9792
0.1 0.09779 5.9792
0.1 0.09779 5.9792

0.125 0.63504 10.1


1.5125 10.17169 109.6052
18.15 122.06028

3th Month Pay for 2019

Philhealth Withholding Tax13thMont


h Pay
EE
0.3125 4.04392 25.5025
0.25 2.78442 20.402
0.225 2.28062 18.3618
0.1 0.10977 6.03899
0.1 0.10977 6.03899
0.1 0.10977 6.03899
0.1 0.10977 6.03899
0.1 0.10977 6.03899
0.1 0.10977 6.03899

0.125 0.65018 10.201


1.5125 10.41776 110.70124
18.15 125.01312

3th Month Pay for 2020

Philhealth Withholding Tax13thMont


EE h Pay
0.3125 3.9183 25.75753
0.25 2.68392 20.60602
0.225 2.19018 18.54542
0.1 0.09187 6.09938
0.1 0.09187 6.09938
0.1 0.09187 6.09938
0.1 0.09187 6.09938
0.1 0.09187 6.09938
0.1 0.09187 6.09938

0.125 0.6204 10.30301


1.5125 9.96402 111.80826
18.15 119.56824

3th Month Pay for 2021

Philhealth Withholding Tax13thMont


EE h Pay
0.325 4.16931 26.01511
0.25 2.88694 20.81208
0.225 237289 18.73087
0.1 1.1591 6.16037
0.1 1.1591 6.16037
0.1 1.1591 6.16037
0.1 1.1591 6.16037
0.1 1.1591 6.16037
0.1 1.1591 6.16037

0.125 0.67821 10.40604


1.525 237303.6891 112.92632
18.3 2847644.269
Casa Bambini
Schedule of Depreciation (Year 2017-2021)
Cost per unit Quantity Cost Estimated Salvage Total Salvage
Useful life Value per Value
unit

Office Equipment

Desktop computer 16,990 1 16,990 10 2000 2000


Printer 5,000 1 5,000 8 500 500
Flat screen Tv 15,000 1 15,000 8 1500 1500
DVD Player 1,500 1 1,500 6 300 300
Speaker 3, 000 1set 3, 000 10 500 500
Air Conditioner 15,000 2 30,000 10 1500 3000
Microwave oven 2,795 1 2,795 6 295 295
Ceiling fan 1,149 2 2,298.00 8 149 298
Rice cooker 899 1 899 5 100 100
CCTV 1,500 2 3,000 8 300 600
Total
Office Furniture & Fixtures
Office table 4, 500 1 4, 500 8 500 500
Computer table 1, 500 1 1, 500 8 200 200
Sofa 5, 000 1 5, 000 10 800 800
Chairs (kids) 350 10 3, 500 6 50 500
Long table (kids) 1, 500 1 1, 500 8 200 200
Office chair 2, 400 1 2, 400 6 400 400
Wall clock 250 1 250 8 0 0
Kitchen table 700 1 700 8 100 100
Kitchen utensils 1, 500 1 set 1, 500 6 100 100
Alphabet &numerical Mat 300 100 (300 7, 500 6 40 4000
pesos by
4pcs.)

Bath towel 50 20 1, 000 3 10 200

Kitchen stove 2, 000 1 2, 000 8 200 200

Flash valve toilet 5, 000 2 10, 000 10 500 1000

Toilet bowl (kids) 5, 000 2 10, 000 10 500 1000

Mirror bath 380 1 380 6 80 80

Cleaning materials 1, 000 1 set 1, 000 5 100 100


Customize cabinets & book 30, 000 Set 30, 000 10 3000 3000
shelfs

Total
Others Non Current Assets

Children Books 140 10 1, 400 6 20 20

Animal fingers puppet 348 1set 348 6 60 60

Musical instrument toys 390 1 390 6 90 90

Children’s posters & charts 15 5 75 8 0 0

Leggo 349.5 1 set 349.5 6 49.5 49.5


Puzzle 311 2 set 622 6 51 102
Blocks 255 3 765 6 55 165
Toys 3, 000 set 3, 000 6 200 200
Sleeping Materials 5,000 set 5,000 8 500 500

Total
i
ear 2017-2021)
Annual Total 2017 2018 2019 2020 2021
Depreciatio Annual
n per unit Depreciatio
n

1499 1499
562.5 562.5
1687.5 1687.5
200 200
250 250
1350 2700
416.67 416.67
125 250
159.8 159.8
150 300
8025.47 8025.47 8025.47 8025.47 8025.47

500 500
162.5 162.5
420 420
50 500
162.5 162.5
333.33 333.33
0 0
75 75
233.33 233.33
43.33 4333.33

13.33 266.6

225 225

450 900

450 900

50 50

180 180
2700 2700

11941.59 11941.59 11941.59 11941.59 11941.59

20 20

48 48

50 50

1.88 15.04

50 50
43.33 86.67
33.33 100
466.67 466.67
562.5 562.5

1398.88 1398.88 1398.88 1398.88 1398.88


Casa Bambini
Projected Comprehensive Income Statement
2017 2018

Service Revenues
Cost of sales
Gross Profit

LESS: General Administrative Expense


Salaries Expense 1512240.00 1527362.40
PAG-IBIG Contributions Expense 12000.00 12000.00
PhilHealth Contributions Expense 18150.00 18150.00
SSS Contribution Expense 83097.60 83121.60
13th Month Pay Expense 108520.00 109605.20
Office Supplies Expense 5000.00 5000.00
Learning and Art Materials 1650.00 1666.50
Utilities Expense 25000.00 25500.00
Taxes and Licenses Expense
Repair and Maintenance Expense 3000.00 3000.00
Rent Expense 360000.00 360000.00
Production Uniform Expense 2650.00 2650.00
Depreciation Expense 21365.94 21365.94
Income Before Income Taxes

LESS: Income Tax

Net Income
mbini
ve Income Statement
2019 2020 2021

1542635.88 1558062.36 1573643.28


12000.00 12000.00 12000.00
18150.00 18150.00 18300.00
83121.60 83539.20 83539.20
110702.24 111,808,26 110324.81
5000.00 5000.00 5000.00
1683.17 1700.00 1717.00
26010.00 26530.20 27060.80

3000.00 3000.00 3000.00


360000.00 360000.00 360000.00
2650.00 2650.00 2650.00
21365.94 21365.94 21365.94
Casa Bambini
Projected Statement of Cash flow
2017 2018 2019
BEGINNING CASH BALANCE
CASH INFLOWS
Net income from operations:
Add Noncash changes:
Depreciation Expense 21,365.94 21,365.94 21,365.94
Less increase in current assets
Total Cash inflows

CASH OUTFLOWS
Income Tax Payment
Acquisition of fixed assets

Net increase (decrease) in Cash


Cash at the end of the period
2020 2021

21,365.94 21,365.94
Casa Bambini
Projected Statement of Changes in Partner’s Equity
2017 2018 2019
Aracap Capital 51,555.00
ADD: Profit

Bulaon Capital 51,555.00


ADD: Profit

Gaspi Capital 51,555.00


ADD: Profit

Koizumi Capital 51,555.00


ADD: Profit

Lawan Capital 51,555.00


ADD: Profit

Martillana Capital 51,555.00


ADD: Profit

Mirasol Capital 51,555.00


ADD: Profit

Siena Capital 51,555.00


ADD: Profit

Total Partner's Equity


uity
2020 2021
Casa Bambini
Projected Statement of Financial Position
2017 2018
ASSETS
Current Assets
Cash and Cash Equivalents 231,528.50
Accounts Receivables 0 0
Learning and Art Materials 1,650.00
Office Supplies 5,000.00 5,000.00
Total Current Assets

Non-Current Assets
Office Furniture and Fixture 80,482.00 80,482.00
Less: Accumulated Depreciation 8025.47 16,050.94
Office Equipment 82,730.00 82,730.00
Less: Accumulated Depreciation 11,941.59 23,883.18
Other Non-Current Asset 11,049.50 11,049.50
Less: Accumulated Depreciation 1,398.88 2,797.76
total Non-Current Asset

TOTAL ASSETS

LIABILITIES AND PARTNERS' EQUITY


Current Liabilities
Accounts Payable 0 0
Notes Payable 0 0
Non-Current Liabilities
Notes Payable 0 0
Partners' Equity
Aracap, Capital
Bulaon, Capital
Gaspi, Capital
Koizumi, Capital
Lawan, Capital
Maritillana, Capital
Mirasol, Capital

TOTAL LIABILITIES AND PARTNERS' EQUITY


tion
2019 2020 2021

0 0 0

5,000.00 5,000.00 5,000.00

80,482.00 80,482.00 80,482.00


24,076.41 32,101.88 40,127.35
82,730 82,730.00 82,730.00
35,824.77 47,766.36 59,707.95
11,049.50 11,049.50 11,049.50
4,196.64 5,595.52 6,994.40

0 0 0
0 0 0

0 0 0

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