S GYM LTD BUSINESS PLAN
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1 S GYM LTD BUSINESS PLAN
2 Table of Contents Executive Summary 1 Company Information 2 Experience Record of Director 2 Franchise Location 3 Growth Opportunities 3 Competitors 4 Funding 5 Financial Plan 5 Basis of Preparation 7 Appendix - 1 (Level 3 certificate - Advance Fitness Instructing) Appendix - 2 (Level 3 certificate - Instructing Physical Activity) Appendix - 3 (Advanced Programme Design Certificate) Appendix - 4 (Effective Nutrition for Fat Loss Certificate) Appendix - 5 Reviews and Letter Appendix - 6 (Monthly Financial Projections) A1 A2 A3 A4 A5 A8
3 Executive Summary The Fitness gym, founded in 2010, opened its first franchise at Aaaa. Unlike traditional gyms whose business model are based on revenue from memberships i.e., clients using the gym and its equipment. The Fitness gym provides a personalised unique service to their clients. Services include DNA Testing, Cloudbased programming, Health MOT s, Small group training and End-to-End Fit camps. This results in additional secondary revenue from the clients in addition to their membership fee. The aim of The Fitness gym is to provide elite level of expertise to its clients and offering an all-encompassing health solution. With the growth of budget operators, the fitness industry is shying away from true educational, supportive, results driven environments. The Fitness gym s business model provides a range of services within a gym environment. Currently, 13.7% of the UK population use health clubs. The Fitness gym business model aims to attract far more than the 13.7% in this demographic and has been successful in its existing franchise locations. As part of its mission to provide unique personalised services to its clients, The Fitness gym is in partnership with Techno Gym, to supply high-end equipment to the franchisees. Furthermore, The Fitness gym has a clear business model in choosing a franchise location with a marketplace where approximately 13.7% of the population currently use health clubs and a further 26% are considering a health club rather than a traditional gym. The Fitness gym entered in to Franchising in 2014 and currently has 5 existing franchise locations with three new locations to be opened in near future. The current franchise is based at yyyyy. 1
4 Company Information The company S GYM LTD incorporated on 1X/0X/20XX bearing company registration number 10XXXXX Mr. D GYM is the sole director and 100% shareholder of the company. Experience Record of Director Mr. D GYM is a qualified fitness instructor. Having worked at various fitness and health centres in UK as Fitness instructor and personal trainer, and as a franchisee of Inspiring Fitness. He is now looking to be a part of The Fitness GYM by opening a franchise at YYYYY. The franchise will be operating under S GYM LTD. Mr D GYM Achievements - Was a semi-professional football player for Stevenage - Worked as Fitness Consultant at Fitness First gym Luton from 2008 to Worked as Fitness Consultant & Personal Trainer at Fitness First gym St. Albans and Berkhamsted from 2010 to Worked as Franchisee of Insipiring Fitness as Fitness Consultant & Personal Trainer for Hertfordshire, Bedfordshire and Buckinghamshire from 2012 to Worked as Mobile Personal Trainer providing fitness classes to clients from 2015 to date - Has completed BTech Diploma in Sport & Leisure from North Herts College and passed in merit. - Is a Level 3 certificate holder of Advance Fitness Instructing (Gym) from active IQ. Copy enclosed in Appendix - Is a Level 3 certificate holder of Instructing Physical Activity and from active IQ. Copy enclosed in Appendix - Is a certificated holder of Effective Nutrition for Fat Loss from Creating Chaos. Copy enclosed in Appendix - Is a certificated holder of Primal Academy s Advanced Programme Design. Copy enclosed in Appendix 2
5 - Has received appreciation from his clients and his previous franchisor for his work. Copies of reviews and letter from Inspiring Fitness director Mr. Marcus McDonald is enclosed in Appendix Franchise Location The current franchise is based at XX-XX High Street, YYYYY, AB1 2CD. S GYM has done a detailed market research before finalising the location. Market research was carried out by Experian. The premises is about 1,850 square feet. The premises will consists of a studio room, primary floor space and members changing room and can accommodate about 500 members. The rent is 55,000 per year with first three months of rent-free period and 50% rent for the next six months. Growth Opportunities Unlike the traditional gym business, The Fitness GYM franchise business model has a unique service offering such as - Tailor made personal training for individuals - Tailor made personal training for groups - DNA Testing - Bespoke software solution for Fitness Space clients - Fit Camps - Yoga - Health MOT - Training from Certified trainers - Coach Messenger 3
6 Competitors xxxxx currently have two traditional gyms, which are located within 2-mile radius of the proposed Fitness premises. However, the current gyms in XXXX do not provide the services such as Fit Camps, DNA Testing etc which are part of Fitness GYM business model. In addition, the business model of Fitness GYM is ideally suited to small, affluent market towns like xxxxx, which boasts high house-hold income and large number of health conscious people who require more than the normal gym environment. Moreover, Fitness GYM has a proven business model with their recent franchise locations. For example, Fitness GYM franchise in AAAA, a small town with 10,000 population, has been successful in achieving 900 members. 4
7 Funding: The project needs funding of 304k, which includes purchase cost, franchise fee, stamp duty fees, legal costs and other mandatory expenses. This is being funded 60,000 by the shareholders and a business loan of 112,140 over 5 years, hire purchase of equipment for 132,000 is being sought. Breakdown of total costs required for the purchase of franchise is as follows: Franchise Fee 22,140 Build Cost 90,000 Equipment Hire Purchase 132,000 Stamp Duty 4,000 Professional fees & Other costs 19,252 Deposits 5,664 Studio Equipment 9,000 Sundry Expenses 2,084 Working Capital 20, ,140 Financial Plan The business plan includes financial projections for the first three years. The numbers are based on experience, current financials of the existing franchisees, knowledge of the industry, recent growth trend of the existing franchisees, past achievements of the director and pragmatic estimates. The financial plan excludes some cost savings such as rates reductions, employer NIC exemptions and Annual investment allowances. The forecasts, in spite of excluding general cost savings and with inclusions of full costs, the company is able to repay the bank loan without default and that the company will see increase in profits year on year with positive reserves. Summary of Financial forecasts for the first three years of trading is shown below. A detailed monthly forecast is included in Appendix. 5
8 S GYM LTD - FINANCIAL FORECAST SUMMARY Year 1 Year 2 Year 3 Sales 319, , ,591 COS 152, , ,401 Gross profit 166, , ,190 GP % 52.2% 62.1% 64.4% Overheads 138, , ,727 Profit before tax 28, , ,464 Corporation tax 5,687 38,011 55,693 Profit after tax 22, , ,771 Net assets 23, , ,564 Bank balance 141, , ,267 6
9 Basis of Financial Plan Preparation The following table shows the method used in preparing financial plan and illustrates the existing franchisees actuals in comparison. Detailed notes are included as part of full financials in Appendix. Forecasted Actuals S GYM Ltd Franchise Average Notes Pre - Opening Members Annual Membership fee Gross Per year Monthly Membership fee Gross Per month Joining Fee Gross per member Secondary Revenue Personal Training individual 8.00% 8.00% of Monthly membership revenue Personal Training Group 16.50% 16.50% of Monthly membership revenue Fit camp 4.50% 4.50% of Monthly membership revenue DNA Test 3.50% 3.50% of Monthly membership revenue Health MOT 1.00% 1.00% of Monthly membership revenue Yoga 4.00% 4.00% of Monthly membership revenue Membership costs for pre-opening members is as follows: Total Pre-opening members 150 members Of the first 50 members, 25 Annual paid members will pay a discounted annual fee of 300 per year and 25 monthly paid members will pay a discounted monthly fee of 30 per month Next 50 members, 25 Annual paid members will pay a discounted annual fee of 400 per year and 25 monthly paid members will pay a discounted monthly fee of 40 per month Final 50 members, 25 Annual paid members will pay a discounted annual fee of 500 per year and 25 monthly paid members will pay a discounted monthly fee of 50 per month 7
10 Appendix 6 Profit and Loss for Month 0 to Month 12 Cash Flow for Month 0 to Month 12 Balance Sheet for Month 0 to Month 12 Profit and Loss for Month 13 to Month 24 Cash Flow for Month 13 to Month 24 Balance Sheet for Month 13 to Month 24 Profit and Loss for Month 25 to Month 36 Cash Flow for Month 25 to Month 36 Balance Sheet for Month 25 to Month 36 A8
11 S GYM LTD Profit & Loss M0 M1 M2 M3 M4 M5 M6 M7 M8 M9 M10 M11 M12 Total Revenue Membership - 9,173 8,763 10,853 12,943 15,033 17,123 18,283 19,420 20,534 21,626 22,696 24, ,930 Joining Fee - 2,667 2,667 2,667 2,667 2,667 2,667 1,480 1,450 1,421 1,393 1, ,314 Personal Training individual ,035 1,203 1,370 1,463 1,554 1,643 1,730 1,816 1,958 16,074 Personal Training individual - 1,514 1,446 1,791 2,136 2,481 2,825 3,017 3,204 3,388 3,568 3,745 4,039 33,153 Fit camp ,021 1,102 9,042 DNA Test ,033 Health MOT ,009 Yoga ,037 External Trainer ,000 1,000 1,500 1,500 1,500 1,500 1,500 1,500 1,500 13,500 Miscellaneous ,250 Total Revenue - 15,801 15,737 18,611 21,985 24,858 28,232 28,640 30,174 31,677 33,149 34,593 35, ,343 Direct Costs Royalty - 1,517 1,511 1,787 2,111 2,386 2,710 2,749 2,897 3,041 3,182 3,321 3,445 30,657 Misc CoS ,646 DNA CoS ,813 Sub-Contractor Fee ,022 1,156 1,313 1,332 1,403 1,473 1,541 1,609 1,669 14,849 Wages - 5,583 5,583 5,583 5,583 5,583 5,583 5,583 5,583 5,583 5,583 5,583 5,583 67,000 Employers NI ,799 Commission - 1,422 1,416 1,675 1,979 2,237 2,541 2,578 2,716 2,851 2,983 3,113 3,230 28,741 Total Direct Costs - 10,089 10,069 10,766 11,580 12,277 13,091 13,202 13,574 13,939 14,297 14,648 14, ,505 Gross Profit - 5,712 5,668 7,845 10,405 12,581 15,141 15,438 16,599 17,737 18,852 19,945 20, ,838 Overheads Rent ,292 2,292 2,292 2,292 2,292 2,292 4,583 4,583 4,583 27,500 Rates - 1,250 1,250 1,250 1,250 1,250 1,250 1,250 1,250 1,250 1,250 1,250 1,250 15,000 Heat, Light & Power ,030 Advertising/Promotions ,387 Post & Stationery ,190 Telephone & Internet ,240 Technology ,261 Accountancy ,900 Legal Fee 15, Music & TV Licenses ,140 Cleaning ,800 Insurance ,344 Stamp Duty 4, Sundry Expenses ,372 Amortisation ,690 A9
12 Depreciation - 1,667 1,667 1,667 1,667 1,667 1,667 1,667 1,667 1,667 1,667 1,667 1,667 20,000 Bank & Card Charges ,200 Hire Purchase 2, Loan Interest ,711 Total Overheads 22,186 7,538 7,320 7,360 9,702 9,625 9,673 9,662 9,673 9,684 11,985 11,994 12, ,403 Profit before Tax - 22,186-1,826-1, ,956 5,468 5,777 6,926 8,054 6,867 7,951 8,913 28,435 A10
13 S GYM LTD Month 0 to Month 12 CASH FLOW M0 M1 M2 M3 M4 M5 M6 M7 M8 M9 M10 M11 M12 Revenue Membership - 45,768 14,616 16,464 18,312 20,160 22,008 19,509 20,426 21,325 22,206 23,069 21,714 Joining Fee - 3,200 3,200 3,200 3,200 3,200 3,200 1,776 1,740 1,706 1,672 1, Personal Training individual ,042 1,243 1,443 1,644 1,755 1,864 1,971 2,076 2,179 2,350 Personal Training individual - 1,816 1,735 2,149 2,563 2,977 3,390 3,620 3,845 4,066 4,282 4,494 4,847 Fit camp ,049 1,109 1,168 1,226 1,322 DNA Test ,028 Health MOT Yoga ,038 1,089 1,175 External Trainer ,200 1,200 1,800 1,800 1,800 1,800 1,800 1,800 1,800 Miscellaneous Total Revenue - 53,721 22,985 25,773 29,162 31,950 35,339 31,938 33,331 34,696 36,034 37,346 35,401 Expenses Royalty - 1,365 1,815 2,061 2,435 2,781 3,155 3,288 3,432 3,606 3,776 3,943 4,097 Misc CoS DNA CoS Sub-Contractor Fee ,129 1,281 1,328 1,389 1,459 1,528 1,595 1,657 Wages - 3,671 4,588 4,588 4,588 4,588 4,588 4,588 4,588 4,588 4,588 4,588 4,588 PAYE+NIC - - 1,395 1,395 1,395 1,395 1,395 1,395 1,395 1,395 1,395 1,395 1,395 Commission - 1,422 1,416 1,675 1,979 2,237 2,541 2,578 2,716 2,851 2,983 3,113 3,230 Rent , , , Rates - 1,250 1,250 1,250 1,250 1,250 1,250 1,250 1,250 1,250 1,250 1,250 1,250 Heat, Light & Power Advertising/Promotions Post & Stationery Telephone & Internet Technology Accountancy & Legal Music & TV Licenses Cleaning Insurance Sundry Expenses Bank & Card Charges VAT Paid , , , ,073 14,768 15,476-14,025 17,249 18,195 37,577 18,843 19,277 48,306 20,120 20,509 Operating Cash Flow - 41,648 8,216 10,297 43,186 14,701 17,144-5,639 14,488 15,419-12,271 17,226 14,892 Business Loan - 2,194 2,194 2,194 2,194 2,194 2,194 2,194 2,194 2,194 2,194 2,194 2,194 A11
14 Hire Purchase - 2,583 2,583 2,583 2,583 2,583 2,583 2,583 2,583 2,583 2,583 2,583 2,583 Corporation Tax NET CASH FLOW - 36,871 3,439 5,521 38,410 9,925 12,367-10,416 9,711 10,642-17,048 12,449 10,115 CUMULATIVE 20,000 56,871 60,310 65, , , , , , , , , ,985 A12
15 S GYM LTD Month 0 to Month 12 Balance Sheet M0 M1 M2 M3 M4 M5 M6 M7 M8 M9 M10 M11 M12 Fixed Assets Studio Equipment 7,500 7,375 7,250 7,125 7,000 6,875 6,750 6,625 6,500 6,375 6,250 6,125 6,000 Plant & Machinery 110, , , , , , , , , , ,833 99,917 99,000 Improvements 75,000 74,375 73,750 73,125 72,500 71,875 71,250 70,625 70,000 69,375 68,750 68,125 67,500 Goodwill 18,450 18,143 17,835 17,528 17,220 16,913 16,605 16,298 15,990 15,683 15,375 15,068 14, , , , , , , , , , , , , ,260 Current Assets (C.A) Prepayment ,583 2,292-4,583 2,292-9,167 4,583 - Bank 20,000 56,871 60,310 65, , , , , , , , , ,985 20,000 56,871 60,310 65, , , , , , , , , ,985 Current Liabilites (C.L) Accrued Income - 34,760 38,860 42,300 45,080 47,200 48,660 46,229 43,352 40,036 36,291 32,126 24,463 Trade Creditors ,010 1,148 1,168 1,231 1,293 1,354 1,413 1,470 Wages, PAYE & NIC - 2,312 2,312 2,312 2,312 2,312 2,312 2,312 2,312 2,312 2,312 2,312 2,312 VAT - 45,370-42,875-40,350-37,324 3,617 7,642 12,258 4,685 9,638 14,853 5,473 11,197 17,146 Corporation Tax - 45,370-5,162 1,458 8,043 51,902 58,165 64,378 54,395 56,533 58,495 45,430 47,049 45,392 C.A - C.L 65,370 62,033 58,852 57,787 56,922 58,291 62,153 66,304 71,585 77,974 83,157 89,404 96,593 Long Term Liabilities Business Loan 112, , , , , , , ,851 99,203 97,546 95,880 94,206 92,522 Hire Purchase 126, , , , , , , , , , , , ,896 Directors Loan 59,000 59,000 59,000 59,000 59,000 59,000 59,000 59,000 59,000 59,000 59,000 59,000 59,000 Corporation Tax ,314 3,904 5, , , , , , , , , , , , , ,105 Total Assets - Total Liabilities - 21,186-23,013-24,664-24,180-23,478-20,521-15,053-9,277-2,350 4,763 10,257 16,617 23,748 Capital & Reserves Equity 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 Corporation Tax ,314-3,904-5,687 Reserves P&L - 22,186-24,013-25,664-25,180-24,478-21,521-16,053-10,277-3,350 4,703 11,571 19,522 28,435-21,186-23,013-24,664-24,180-23,478-20,521-15,053-9,277-2,350 4,763 10,257 16,617 23,748 A13
16 S GYM LTD Month 25 to Month 36 Balance Sheet M25 M26 M27 M28 M29 M30 M31 M32 M33 M34 M35 M36 Fixed Assets Studio Equipment 4,375 4,250 4,125 4,000 3,875 3,750 3,625 3,500 3,375 3,250 3,125 3,000 Plant & Machinery 87,083 86,167 85,250 84,333 83,417 82,500 81,583 80,667 79,750 78,833 77,917 77,000 Improvements 59,375 58,750 58,125 57,500 56,875 56,250 55,625 55,000 54,375 53,750 53,125 52,500 Goodwill 10,763 10,455 10,148 9,840 9,533 9,225 8,918 8,610 8,303 7,995 7,688 7, , , , , , , , , , , , ,880 Current Assets (C.A) Prepayment 9,167 4,583-9,167 4,583-9,167 4,583-9,167 4,583 - Bank 334, , , , , , , , , , , , , , , , , , , , , , , ,267 Current Liabilites (C.L) Accrued Income 53,838 53,513 53,187 52,862 52,537 52,211 48,362 44,424 40,400 36,292 32,101 24,463 Trade Creditors 2,274 2,267 2,261 2,255 2,249 2,243 2,253 2,264 2,275 2,287 2,299 2,327 Wages, PAYE & NIC 2,312 2,312 2,312 2,312 2,312 2,312 2,312 2,312 2,312 2,312 2,312 2,312 VAT 8,602 17,909 27,189 9,253 18,478 27,677 9,244 18,535 27,874 9,390 18,832 28,397 Corporation Tax 38,011 38,011 38,011 38,011 38,011 38,011 38,011 38, , , , , , , , ,546 72,862 50,281 55,544 57,499 C.A - C.L 238, , , , , , , , , , , ,768 Long Term Liabilities Business Loan 69,783 67,967 66,141 64,305 62,459 60,603 58,738 56,862 54,975 53,079 51,172 49,255 Hire Purchase 75,694 73,521 71,336 69,140 66,932 64,712 62,479 60,235 57,979 55,710 53,429 51,136 Directors Loan 59,000 59,000 59,000 59,000 59,000 59,000 59,000 59,000 59,000 59,000 59,000 59,000 Corporation Tax 3,956 8,625 13,276 17,907 22,521 27,116 31,753 36,435 41,163 45,937 50,761 55, , , , , , , , , , , , ,084 Total Assets - Total Liabilities 191, , , , , , , , , , , ,564 Capital & Reserves Equity 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 Corporation Tax - 3,956-8,625-13,276-17,907-22,521-27,116-31,753-36,435-41,163-45,937-50,761-55,693 Reserves 174, , , , , , , , , , , ,793 P&L 19,780 43,125 66,378 89, , , , , , , , , , , , , , , , , , , , ,564 A23
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