Budget and break-even

Test contribution, capacity and the cash needed before opening.

Read the chapter, then fill in a blank copy for your programme.

Use the fictional example to understand the fields; replace every assumption with verified local information.

Assign an owner and review date to unresolved actions. Print or download your copy; this page does not save entered information.

This is a planning worksheet, not a legal policy, consent form, medical protocol or tax calculation. Keep personal child information out of shared examples.


BLANK WORKSHEET


Currency and period




Fixed costs including owner work




Fee per paid place, net of applicable tax




Variable cost per paid place




Safe programme capacity




Adverse scenario




Upfront cash and exclusions




Owner:
Review date:


FICTIONAL COMPLETED EXAMPLE


Currency and period
Currency units; one month


Fixed costs including owner work
1200


Fee per paid place, net of applicable tax
100


Variable cost per paid place
20


Safe programme capacity
20 paid places in this fictional model


Adverse scenario
12 paid places: 240 shortfall


Upfront cash and exclusions
List deposits, taxes and financing separately


Published by Touchline. Verify local requirements.