Child Care Profit and Loss Statement by avz23461

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									SAMPLE CHILD CARE CENTER
date last revised November 2003
                                                                                PROJECTED CASH FLOW

                                         June      July    August      Sept.     Oct.      Nov.      Dec.      Jan.      Feb.      March       April       May    Year 1
                            Start-up   Month 1   Month 2   Month 3   Month 4   Month 5   Month 6   Month 7   Month 8   Month 9   Month 10   Month 11   Month 12   TOTAL
Number of Children                           -         -         -         -         -         -         -         -         -          -          -          -
Beg. Cash                          -         -         -         -         -         -         -         -         -         -          -          -          -        -
Parent Income                      -         -         -         -         -         -         -         -         -         -          -          -          -        -
State Subsidy                                -         -         -         -         -         -         -         -         -          -          -          -        -
Food Reimbursement                           -         -         -         -         -         -         -         -         -          -          -          -        -
Fees/Deposits                      -         -         -         -         -         -         -         -         -         -          -          -          -        -
Equity (20%)                       -         -         -         -         -         -         -         -         -         -          -          -          -        -
Loan                               -         -         -         -         -         -         -         -         -         -          -          -          -        -
TOTAL CASH                         -         -         -         -         -         -         -         -         -         -          -          -          -        -

Director/Owner                     -         -         -         -         -         -         -         -         -         -          -          -          -        -
Administrative                               -         -         -         -         -         -         -         -         -          -          -          -        -
Teachers                           -         -         -         -         -         -         -         -         -         -          -          -          -        -
Teachers Asst.                     -         -         -         -         -         -         -         -         -         -          -          -          -        -
Cook & Cook Aide                   -         -         -         -         -         -         -         -         -         -          -          -          -        -
Payroll Taxes (.13)                -         -         -         -         -         -         -         -         -         -          -          -          -        -
Workman's Comp                     -         -         -         -         -         -         -         -         -         -          -          -          -        -
Fringe Benefits                    -         -         -         -         -         -         -         -         -         -          -          -          -        -
Causual Labor/Subs                           -         -         -         -         -         -         -         -         -          -          -          -        -
Rent/Mortgage                      -         -         -         -         -         -         -         -         -         -          -          -          -        -
Property Taxes                     -         -         -         -         -         -         -         -         -         -          -          -          -        -
Utilities                          -         -         -         -         -         -         -         -         -         -          -          -          -        -
Telephone&Internet                 -         -         -         -         -         -         -         -         -         -          -          -          -        -
Repairs & Maint.                   -         -         -         -         -         -         -         -         -         -          -          -          -        -
Food & Consumables                 -         -         -         -         -         -         -         -         -         -          -          -          -        -
Activity Cost & Materials          -         -         -         -         -         -         -         -         -         -          -          -          -        -
Marketing & Promo.                 -         -         -         -         -         -         -         -         -         -          -          -          -        -
Equipment                          -         -         -         -         -         -         -         -         -         -          -          -          -        -
Business Taxes                     -         -         -         -         -         -         -         -         -         -          -          -          -        -
Business Insurance                 -         -         -         -         -         -         -         -         -         -          -          -          -        -
Travel & Entertainment             -         -         -         -         -         -         -         -         -         -          -          -          -        -
Licenses & Permits                 -         -         -         -         -         -         -         -         -         -          -          -          -        -
Professional Develop               -         -         -         -         -         -         -         -         -         -          -          -          -        -
Professional Services              -         -         -         -         -         -         -         -         -         -          -          -          -        -
 Accounting                        -         -         -         -         -         -         -         -         -         -          -          -          -        -
 Payroll Service                   -         -         -         -         -         -         -         -         -         -          -          -          -        -
 Legal                             -         -         -         -         -         -         -         -         -         -          -          -          -        -
 Cleaning Service                  -         -         -         -         -         -         -         -         -         -          -          -          -        -
 Scavenger Service                 -         -         -         -         -         -         -         -         -         -          -          -          -        -
 Other Professional                -         -         -         -         -         -         -         -         -         -          -          -          -        -
Bank Fees                          -         -         -         -         -         -         -         -         -         -          -          -          -        -
Field Trips                        -         -         -         -         -         -         -         -         -         -          -          -          -        -
Furnishings                        -         -         -         -         -         -         -         -         -         -          -          -          -        -
Security System                    -         -         -         -         -         -         -         -         -         -          -          -          -        -
Buildout/Leasehold Imp.            -         -         -         -         -         -         -         -         -         -          -          -          -        -
Building Acquisition               -         -         -         -         -         -         -         -         -         -          -          -          -        -
Miscellaneous Exp.                 -         -         -         -         -         -         -         -         -         -          -          -          -        -
TOTAL EXPENSE                      -         -         -         -         -         -         -         -         -         -          -          -          -        -

NET CASH OUTLAY                    -         -         -         -         -         -         -         -         -         -          -          -          -        -
Loan @ 6.25 for 5 yrs.                       -         -         -         -         -         -         -         -         -          -          -          -        -
END CASH                           -         -         -         -         -         -         -         -         -         -          -          -          -        -
SAMPLE CHILD CARE CENTER

                                    PROFIT & LOSS STATEMENT

                                 Year 1                       Year 2
GROSS INCOME                              -   #DIV/0!               -   #DIV/0!

COST OF SALES                             -   #DIV/0!               -   #DIV/0!

GROSS PROFIT                              -   #DIV/0!               -   #DIV/0!

OPERATING EXPENSES
Director                                  -   #DIV/0!               -   #DIV/0!
Administrative                            -   #DIV/0!               -   #DIV/0!
Cook & Cook Aide                          -   #DIV/0!               -   #DIV/0!
Payroll Taxes                             -   #DIV/0!               -   #DIV/0!
Workman's Comp                            -   #DIV/0!               -   #DIV/0!
Fringe Benefits                           -   #DIV/0!               -   #DIV/0!
Causual Labor/Subs                        -   #DIV/0!               -   #DIV/0!
Rent/Mortgage *                           -   #DIV/0!               -   #DIV/0!
Property Taxes                            -   #DIV/0!               -   #DIV/0!
Utilities                                 -   #DIV/0!               -   #DIV/0!
Telephone & Internet                      -   #DIV/0!               -   #DIV/0!
Repairs & Maintenance                     -   #DIV/0!               -   #DIV/0!
Food & Consumables                        -   #DIV/0!               -   #DIV/0!
Activity Costs & Materials                -   #DIV/0!               -   #DIV/0!
Marketing & Promotions                    -   #DIV/0!               -   #DIV/0!
Business Insurance                        -   #DIV/0!               -   #DIV/0!
Travel & Entertainment                    -   #DIV/0!               -   #DIV/0!
Licenses & Permits                        -   #DIV/0!               -   #DIV/0!
Professional Development                  -   #DIV/0!               -   #DIV/0!
Accounting                                -   #DIV/0!               -   #DIV/0!
Legal *                                   -   #DIV/0!               -   #DIV/0!
Cleaning Service                          -   #DIV/0!               -   #DIV/0!
Scavenger Service                         -   #DIV/0!               -   #DIV/0!
Other Professionals                       -   #DIV/0!               -   #DIV/0!
Bank Fees                                 -   #DIV/0!               -   #DIV/0!
Field Trips                               -   #DIV/0!               -   #DIV/0!
Miscellaneous                             -   #DIV/0!               -   #DIV/0!
Depreciation *                            -   #DIV/0!               -   #DIV/0!
Interest *                                -   #DIV/0!               -   #DIV/0!
TOTAL EXPENSES                            -   #DIV/0!               -   #DIV/0!

Net Income Before Taxes                   -   #DIV/0!               -   #DIV/0!

Debt Coverage Ratio                       -                         -

ASSUMPTIONS:
Most expenses increase by 5% in Year 2
* You must plug in the actual costs
(Debt Coverage Ratio: Interest + Depreciation + Net Income/ Annual Loan Payment)
REVENUE ASSUMPTIONS
SAMPLE CHILD CARE CENTER
date last revised:                     Nov-03

ENROLLMENT                                      MONTH 1      MONTH 2     MONTH 3      MONTH 4
Age of Children
Infants (6wks - 24 months)                               -           -            -         -
2.0 - 2.5 years old                                      -           -            -         -
2.5 - 3 years old                                        -           -            -         -
4.0 - 5.0 years old                                      -           -            -         -
After-School                                             -           -            -         -
TOTAL ENROLLMENT                                         -           -            -         -

Staffing Plan
Teacher                           -                      -           -            -         -
Teacher Asst.                     -                      -           -            -         -

REVENUE                               RATE   MONTH 1         MONTH 2     MONTH 3      MONTH 4
                                      WEEKLY
Infants (6wks -24 months)                  -        -                -            -         -
2.0 - 2.5 Years Old                        -        -                -            -         -
2.5 - 3 Years Old                          -        -                -            -         -
4.0 - 5.0 Years Old                        -        -                -            -         -
AfterSchool                                -        -                -            -         -
TOTAL REVENUE BY MONTH                              -                -            -         -

TOTAL FOOD SUPPLEMENT REVENUE                            -           -            -         -
TOTAL INCOME                                             -           -            -         -

Note: You must make an assumption about the # of Children Eligible for Food Reimbursement
Check Food Reimbursement Rate:
(.99 Breakfast + 1.83 Lunch + .54 Snack)
Example assume 50% of the children are eligible for Food Reimbursement
MONTH 5   MONTH 6   MONTH 7   MONTH 8   MONTH 9   MONTH 10 MONTH 11 MONTH 12

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MONTH 5   MONTH 6   MONTH 7   MONTH 8   MONTH 9   MONTH 10 MONTH 11 MONTH 12

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TOTAL

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                                SAMPLE CHILD CARE CENTER
                                 PRO-FORMA BALANCE SHEET
                                          START-UP



ASSETS:
 Current Assets:
       Cash                               0.0
       Inventory                            0
       Account Receivable                 0.0
 Total Current Assets                     0.0

       Leasehold Improvements               0
       Property                             0
       Equipment & Furnishings              0
       Accumulated Depreciation             0
 Total Property & Equipment               0.0

 Other Assets                             0.0

Total Assets                              0.0

LIABILITIES
  Current Liabilities
        Accounts Payable                  0.0
        Notes Payable - new loan          0.0
  Total Current Liabilities               0.0

 Long Term Liabilities
       Notes Payable - new loan           0.0
 Total Long Term Liabilities              0.0

 Total Liabilities                        0.0

Equity:
       Common Stock                       0.0
       Owner Equity                       0.0
       Retained Earnings                  0.0
 Total Equity/Net Worth                   0.0

 Total Liabilities and Equity             0.0

								
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