Practical worksheet · Chapter 2
Budget and break-even
Test contribution, capacity and the cash needed before opening.
Try the break-even calculation
Use one currency and period. Fee means the amount retained before the variable costs below, net of tax you must remit. This excludes financing and any costs you leave out.
Formula: fixed costs ÷ (fee − variable cost), rounded up to a whole paid place. If contribution is zero or negative, there is no finite break-even. Compare the result with assessed programme capacity.
How to use it
- 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.
Your worksheet
Name of programme: ____________________ Period/date: ____________________
Responsible owner: ____________________ Review date: ____________________
Fictional completed example
These entries illustrate the fields. They do not establish appropriate arrangements for your academy.
- 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