Business Plan for Top In Town Restaurant in Brisbane, Australia

This report is a feasibility study for opening a new restaurant named Top In Town in Brisbane, Australia. It includes market research, competitors analysis, financial analysis, risk management, and registration details.

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[Your Name]
[Title of the business]
[Business Name-: Top In Town]
[Opening a new restaurant in Brisbane, Australia by the name]
ABN: [ABN]
ACN: [ACN]
[Top IN Town]
Business Plan for new restaurant

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Table of Contents
Executive Summary........................................................................................3
The Business................................................................................................................. 3
Terms of Reference........................................................................................5
Background/Findings............................................................................................6
The Finances.............................................................................................................. 6
Registration details............................................................................................... 7
Mission and Vision Statements.....................................................................10
Procedure and methodology...................................................................................11
Competitors analysis...........................................................................................12
SMART (Top In Town’s Objective)...........................................................................14
Research and Findings –...............................................................................16
Risk Management.................................................................................................17
Legal considerations.............................................................................................17
The Market.................................................................................................................. 18
Market research................................................................................................... 18
Target market...................................................................................................... 19
Recommendation.........................................................................................20
Conclusion................................................................................................... 20
References.................................................................................................. 22
Appendix..................................................................................................... 24
S.W.O.T. analysis..................................................................................................... 24
Stakeholder Analysis....................................................................................26
Financial analysis..................................................................................................... 27
Action plan............................................................................................................... 28
Gantt chart.............................................................................................................. 29
Start-up Cost Breakdown.........................................................................................29
1st year Balance Sheet............................................................................................ 30
3year balance sheet projection................................................................................31
Payback period........................................................................................................ 33
Return on capital employed.....................................................................................34

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Executive Summary
With ramified growing economic of the Australia, restaurant business has been
gaining momentum throughout the time. In order to start up new restaurant in Brisbane,
Australia, promoters needs to make feasible business plan regarding whether the starting up
new business will be beneficial for them or not. The new restaurant in Brisbane, Australia
named Top In Town will be opened with a view to offer quality food and beverage to clients
at affordable price. The Top In Town will focus on developing the core competency in cost
leadership and product differentiations strategy to win over the market and compete with the
existing strong rivals in Australian restaurant market. The Food and beverage industry has
been gaining momentum throughout the time and accounted for AUD $ 127.4 billion which
is consistently increasing by 3.5% growth rate. Nonetheless, due to the inclination of the
clients in Australia, Top In Town has focused on providing the high quality food and
beverage to its clients to grasp more market share. The return on investment of Top In Town
would be 37% and it is increasing throughout the time. The strengthen brand image of
company on international level will easily allow it to grab more market share in Australia. In
addition to this, the initial investment of Top In Town restaurant will also be covered within
1.12 year. It will be beneficial for the organization to start up its new restaurant business in
Australia.
The Business
Business name: Top In Town.
Business Structure- Private Company
ABN: AU 363737
ACN: AU 363737
Business location: Brisbane, Australia
Date established: 1 JULY 2018
Business owner(s): MR YSE, Ms, THG, MRs, JGH and other stakeholders.

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All the business owners are executive directors and have good amount of experience in food
and beverage industry.

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Terms of Reference
The Top In Town business is incorporated with a view to satisfy the clients and create
value on the invested capital. This report will focus upon the internal and external factors
which might impact the success of the newly set up Top In town Restaurant. It is analyzed
that the main purpose of this report is to analysis the feasibility of the newly started Top In
Town business which will assist in determining the challenging factors and opportunity
which might be faced by the promoters. It will also assist in identifying the competitors
offering in market which needs to be override by Top In Town to create core competency in
market. This report has been accompanied with the SWOT analysis, Market research and
implemented risk strategic plan which will assist organization to strengthen the overall
outcomes and identify the administration expenses and future business outcomes of
organization. It will also explicate the details on the existing and future trends of the clients
in context with the restaurant offering in market. The online business model based on the
cyber computing system in Top In Town business will be useful to grab more market share
and strengthen the market share in long run. The main reason of this report is to identify the
initial costing of the setting up new business and operating expenses which needs to be
incurred by Promoters for operating the business. In addition to this, risk, opportunity and
market research will also help researchers to collect the required data to offer international
dishes of food and beverage offering in market which will strength the core competency of
company and also strengthen the overall client’s satisfaction. The target market segment
specified youth and couples will be main focused areas for the increasing turnover of Top In
Town Business. This business research report also emphasises upon the feasibility of the
restaurant in Australia, changing prices of the offered food and services, analysing the
climate changes and other factors which might help managers to customize the offered food
and beverage products in Australia market. The logistic and supply chain management will
also be analyzed through this report which needs to be undertaken by the management of Top
In town while starting up this restaurant in Australia. It will not only provide the sustainable
supply of the required goods but also helps in developing the cost leadership strategy in
market. There are several stakeholders for this report such as business managers, promoters,
shareholders, venture capitalist, banks and financial institutions who provide loan and capital
to company. In addition to this, required technologies such as machines, POS technology and
cleaning items in restaurants will also be identified which company needs to manage for

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starting up new Top In Town Business. It will also help in identifying the business
incorporating cost and required expenses which would be required for operating the Top in
Town Business. The main objective of this report is to evaluate the feasibility of newly set
up restaurant business and how company could use its strategic planning to strengthen the
overall business outcomes in effective manner. It will also help in determining the overall
outcomes
Background/Findings
Products/services:
Top In Town would focuses on providing the high quality food and beverage by adopting the
advance technologies in its restaurants to its clients to grasp more market share as people in
Australia are more inclined towards the restaurants which are offering quality foods with the
implementation of advance technologies.
Target market:
This Top In Town has focused on not only to sold food products but also serve by using the
advance means to strengthen the client’s satisfaction. The main objective of Company is to
attract young and college going students as they are more inclined towards the sophisticated
restaurants for the social gathering and meeting (Wei, Samiee,. and Lee, 2014).
Marketing strategy:
Top In Town will firstly research the competitors first before entering into market. It will
also develop core competency in cost leadership and product differentiations strategy to win
over the market and compete with the existing strong rivals in Australian restaurant market. It
will offer huge discount and offers to first 500 customers to attract more clients.
Goals/object:
It has goal to customize it’s all dishes customized as per the client’s need and demand.
The Finances
In the starting year, business would have profit of AUD $ 355500. It will require initial cost
of AUD $ 9, 64,500 for installing the food machines and other peripherals and lease costing.

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The administration cost would be incurred on yearly. All the funds and capital will be
invested by promoters and rest will be raised by using the debt funding (Solomon, 2014).
Product details of company
Top In Town would offer all types of food and beverage product to clients.
Registration details
Business structure: Private limited Company
GST: It would be paid differently as per the Australian GST rules.
Domain names: Top In Town
Licenses & permits: Goods licenses, restaurant dealing license, Transport licenses
Business location:
The Top In Town will open up its business in Brisbane, Australia which would be
near to the crowded place near to city in Brisbane, Australia.
Buy/lease:
Some of the food machines would be on lease and plants and machinery which is low
in cost would be purchased by company (Siguaw, and Simpson, 2015).
Organisation chart

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Figure 1: Example Organisation Chart.
Required staff members in Top In Town
Job Title Quantity Expected
staff
turnover
Skills necessary Date required
Sales Man 2 3 years Completed graduation 2nd October,
2018
Accountant 3 3 years Completed graduation and
having experience in
accounts.
2nd October,
2018

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Job Title Quantity Expected
staff
turnover
Skills necessary Date required
Production
manager
[1] [2-5years] All necessary skills in
Food and beverage
departments and clients
support.
31 June 2018
Operational
manager
[1] [2-7 years] Accounting and financial
information
1july 2018
Recruitment options
It is required to set up the online cyber computing system and use of advertisement and
newspaper which could be used to attract more clients by increasing the visibility of the
restaurant (Schmidt, Spann, and Zeithammer, 2014).
Products/services
Product/Service Description Price
Restaurant offer
packages
Dinner or lunch AUD $ 10 and more
Online package Food and beverage combo AUD $ 10 and more
Market position:
The market position of Top In Town in the starting would be weak but with the increasing
business sustainability in market, it would highly attract the clients with its cost leadership
and product differentiation strategy (Flannery, 2016).

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USP (Unique Selling Price)
Top In Town has highly experience staff members and by using the advance technologies and
system process it would easily attract more clients in market. It would customized the price of
its all the food and beverage products as per the client’s budget (Grant, 2016.).
Mission and Vision Statements
The mission statement of company focuses on the providing the best quality food and
beverage services to clients at affordable price. The Top In Town will focus on developing
the core competency in cost leadership and product differentiations strategy to win over the
market (Rashid, and Ghose, 2015.).
Mission statement of Top In Town
The main mission of company is to grab at least 10% market share in Australia by offering
the best quality food and beverage products and services through the set restaurants.
Vision statement of Top In Town
The vision of company is to provide the best quality food and beverage services to clients at
affordable price and set up strong brand image in market.
Milestones of the vision and mission statement
Sustainability milestone Target Target year
Profitability Keep at least
AUD $ 3,00,000
profit
2019
Turnover Keeping it to AUD
$ 10,00,000
2020

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Sustainability milestone Target Target year
Employees and staff strength 20 employees
including 1 x
Manager; 2 x
Sales negotiators;
1 x secretary
2020
Procedure and methodology
The main objective of this report is to analysis all the related internal and external
factors which might positively and negatively impact the business growth and undertaken
strategic program of organization. The research methodology could be defined as set of
process and methods adopted by the researches to gain the pertinent information of the
market (Fernandes, Ferreira, and Moura, 2016). This research method also helps in
identifying the GDP rate of Australia, purchasing power of clients, values, belief and choices
of the clients (Jordan, 2014). It will not only assist management of Tip In Town to strengthen
the market share but also result to customization in the offered food and products services in
market. The secondary research methods are followed to gather the imperative information
about the market and how Top In town could win over the existing rivals while operating its
restaurant business. The secondary data is collect to gather the imperative information from
the different sources. It uses the journal articles, books, web information and other official
gazettes which could be used by company to strengthen its strategic planning (Mohd, Idris,
and Momani, 2013). Furthermore, research philosophy would be undertaken to present the
nature of the research, practise, values of the client and what they expect from the newly set
up Top In Town restaurants in business. In opposite tot that, Interpretivist philosophy would
be used to divulged the subjectivism, values and reach to the fact that how company could
win over the rivals and trust of the clients for its sustainable business practice. The inductive
research theories also used in relation to deductive research escalations and hypothesis set in
this report which will help managers of Top In Town to analysis the feasibility, growth rate
and changes in the internal and external factors. Company also needs to analysis the rivals
offering in the market and how it could analysis the market factors and rivals offering which

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may negatively impact the promoted strategies and strategic planning in market (Mwangi,
and Murigu, 2015).
Competitors analysis
Affecting
factors
Business
activities Strength Weakness Competitor
A
Competitor
B
Importance of
Customer
Products
Restaurant
Food and
beverage
Unique less
costly
products at
least cost
High
investment
and
consistent
payment
Burger King McDonald
and other
small
restaurants
Customisation
of offered food
and beverage
products.
Price AUD $ 7 to
AUD $ 19
Average
price
Higher
costing
$10- $ 14 $10- $ 14 Installing cyber
system.
Quality
High quality Customized
products
and
services
College
going client
and focused
oriented
products
Highly IT
expert
employees
Corporative
employees
Influenced
organizational
culture.
Service
High quality High client
orientation
offer
Low
business
outcomes
Highly paid
experts
Coordination
in work
process
Influenced by
the employees
Reliability High quality Customized
products
and
services
College
going client
and focused
oriented
Burger king Corporative
employees
Influenced
organizational
culture.

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Affecting
factors
Business
activities Strength Weakness Competitor
A
Competitor
B
Importance of
Customer
products
Stability
Uncertain Hiring
experts
employees
Strong Strong Strong Based on the
services offered
in the market.
Expertise
High quality Customized
products
and
services
College
going client
and focused
oriented
products
Highly IT
expert
employees
Corporative
employees
Influenced
organizational
culture.
Company
Reputation
Private
company
Unlimited
liability
partnership
Corporate
governance
compliance
Private
company
Private
company
Highly
compliance
program
Location
Australia 500 Square
fit
High level
of
investment
Setting porch
area in
restaurant in
Australia.
Setting porch
area in
restaurant in
Australia
Transportation
services
Appearanc
e
Private
company
Unlimited
liability
partnership
Corporate
governance
compliance
Strong brand
image
Use of
advance
technologies
Highly
compliance
program
Advertising Cyber
computing
Use of
dashboard
Set
coordination
Strong
marketing
Online work Set Marketing

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Affecting
factors
Business
activities Strength Weakness Competitor
A
Competitor
B
Importance of
Customer
mechanism mechanism in set up
activities
channel channel plan
SMART (Top In Town’s Objective)
The Smart objectives are set to classify the main objectives in sub objectives so that company
could meet its current and future objectives of company (Johnston, and Bate, 2013).
Specific- It showcases the quality results quantitative data which reflects the specific
objective of the company. Top In Town has set its specific objectives of having the overall
turnover AUD $ 20,00,000 by 2020 and increases its overall gross profit rate by 3..5% in
upcoming three years (Weygandt, Kimmel, and Kieso, 2015).
Measurable- Company wants to achieve at least 20% market share and strengthen its business
outcomes by installing the new software and machines in its business process.
Achievable- Hiring of more experts and entering into strategic alliance with the social media
partners (Goi, 2015).
Realistic- The turnover of achieving the AUD $ 20,00,000 and gross profit of 3.5 % both are
achievable (White, Sondh, and Fried, 2015).
Time frame- All these objectives will be achieved within 6 years.

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SMART objectives of the Top In Town Company
Channel type Products/
services
Percentage
of sales
(%)
Advantages Disadvantages
Retailers High quality
foods and
services
50% Cheapest source of
Channel.
Hard to
communicate with
the clients and lack
of coordination.
Wholesaler Customized
combos
30% Well to coordinate Discount and other
offers
Internet Unique dishes 75% Easy to
communicate and
other mediums
Security and
compliance issues.
Direct mail
and online
orders
International
dishes
25% Direct
communication
through the online
dashboard
mechanism
Misunderstanding
issues can arise.
After analysing all the details and details case study, it could be inferred that Top In Town
Company may easily accomplish its set objective sand goals but it will first have to focus on
customizing its restaurant services and increasing the overall outcomes in effective manner. It
may also require company to make changes in its business functioning by using the online
and offline market channel for the better satisfaction of clients in Australia (Finch, 2016).

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Research and Findings –
The research and finding of the report is to identify the future growth and business outcomes
which company will have to achieve if it wants to keep its business sustainable in long run. In
the starting year, Tip and Town Company would have profit of AUD $ 355500. It will require
initial cost of AUD $ 964500 for installing the food machines and other peripherals and lease
costing. All the funds and capital will be invested by promoters and rest will be raised by
using the debt funding. The 30% of the required capital will be raised by using the debt
funding as it will be less costly to raise funds from the banks and financial institutions
(Fernandes, Ferreira, and Moura, 2016)..
It is analyzed that company needs to identify whether the invested capital of Tip and Town
Company does not hamper the overall return on capital employed. There should be proper
link between the cost and return on capital employed of company. The future growth and
anticipated demand of the offered food and beverage products would be high in Australia due
to the inclination of the clients for the restaurants and clubs (Fernandes, Ferreira, and Moura,
2016).
Anticipated demand:
The demand for the restaurant in Australia is way too high. By using the Unique selling price
and effective pricing strategy, it would develop core competency in cost leadership in market
(Fernandes, Ferreira, and Moura, 2016).

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Risk Management
Risk Likelihood Impact Strategy
Employee risk of the
restaurant
Highly Likely High It may result to high costing
to business if the employee
turnover is kept high
(Fernandes, Ferreira, and
Moura, 2016).
Fraud and manipulation in
budget
Likely Low The audit program and
small business enterprises
process will showcase low
business risk.
Business errors and High High Due to the non-experience
staff, it may result to loss to
organization.
Loss of business Highly High Failure to implement the
right strategy in business
may result to loss of
business.
Legal considerations
Company needs to comply with the EG consumer laws and regulation program.
Quality check program and consumer protection laws will also be applicable on Top In Town
(Williams, and Best, 2014).
Patent and Copyright Law- The Top In Town will need to be registered by the Company to
strengthen the overall quality of the business.

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Plant & equipment required for Top In Town
Equipment Purchase date Purchase
price
Running
cost
Computers and other peripherals 2nd December AUD$ 20000 AUD $ 20
per month
Machines and other equipment’s 5th December AUD$ 15000 AUD $ 112
per month
Van and other transportation vehicles 10th December AUD $5000 AUD $ 334
Furniture 7/06/2018 AUD $ 10000 $ 15 a
month
The Market
Market research
The Australian market has shown that people in Australia has strong purchasing power and
with the increase in its purchasing power it is beneficial for the organization to focus on
quality of the offered food and beverage services instead of cost cutting (Conway, 2013).
The market research has shown that Australia has been experiencing high growth in its GDP
and the cash flow in the country is already way too high. Yet, opening up new restaurants in
Australia may require high cash outflow. The easy availability of funds and manpower will
be the core strength for the Top In Town Company to strengthen its bran image in market.
The size of the Australian market is quite huge and recent trend have shown that people in
Australia are more inclined towards offers and discounts given by new restaurants
(Fernandes, Ferreira, and Moura, 2016).

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Target market
Customer demographics
Top In Town has focused on customizing its restaurants as per the client’s need and
customize it’s as per the views and likeness of the college going students and couples.
Customer management
Top in Town will set up box and customer grievance portal where all the issues and problems
raised by clients will be regularly check. It will also analysis the feedback of the clients to
make the possible changes in its business process chain (Boshyk, 2016).

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Recommendation
There are several recommendations for the Top In Town Company which it needs to
undertake if it wants to sustain its business in long run (Fernandes, Ferreira, and Moura,
2016).
 Top In Town Firstly should analysis the GDP rate of the Australia and economic growth rate
before implementing the strategic alliance with other organization and undertaking business
decisions (Finch, 2016).
 The low pay back period and high return on investment will be beneficial for the Top In
Town for the sustainable busienss.
 The customization of its offered food and beverage products will be required to strengthen
the overall business outcomes and efficient business functioning so that it could attract more
clients (Fernandes, Ferreira, and Moura, 2016).
 The competitor analysis will also be required to identify what these rivals are offering in
market. It will make Top In Town company more effective in its offering and result to
grabbing more market share in Australian Restaurant business market.
 Company should install cyber computing enterprises resources planning in its business to
make its process more customized. It will help in strengthen the quality of the offered
restaurant services as per the client’s need and demand.
 There is need to hire IT experts to promote the restaurant business online.
 It has to set up online work channel by installing cyber computing system in its logistic and
supply chain management.
 Company should take the advantage of increasing economic growth rate of the Australia to
strengthen its business functioning and increasing the business outputs by setting up new
restaurant.
 The loyalty card approach will assist organization to connect with the clients and entering
into the strategic alliance with other small organizaiton would also increase the overall
outcomes in determine approach.
Conclusion

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After assessing all the details, it is analyzed that the risk, opportunity and market
research related to the project will assist organization to set up restaurant business effectively
in Australia. However, the main focus of Top In Town would be on customizing its
restaurants services for clients. In addition to this, researchers would also collect the required
data by using the secondary sources to customize its food and beverage offering in market
which will strength the core competency of company and also strengthen the overall client’s
satisfaction. The start-up cost and feasibility of the financial details of organization would
reflect that in the starting it might be hard for the Top In Town to sustain its business by
earning profit but after one year the restaurant business will give outcomes on the invested
capital. However, Top In Town will firstly need to be registered as private company under
the corporation act 2001 to strengthen the overall quality of the business and for its legal
corporate life. It will also comply with the EG consumer laws and regulation program
Company by analysing the identifying the GDP rate of Australia, purchasing power of
clients, values, belief and choices of the clients could easily frame the strategic planning and
program to strengthen its business and covering more market share. It will also assist
organization to grab more market share and customizing its products and services in market.

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Appendix
S.W.O.T. analysis
Strengths Weaknesses
Offering of unique international dishes at
the affordable price.
Use of advance technologies and system
process.
Team of sales persons and efficient front
staffs will strengthen the brand image
The rent paid of the land acquired may be
highly costly which may lower down the
return on capital employed.
High legal compliance program and issues
Costly process due to the high import of raw
material from the other countries.
Loss of fixed investment for the initial year
which may increase the overall costing of the
business.

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Opportunities Threats
Use of loyalty card to win over the clients
The increasing GDP rate of the Australia
would be beneficial or the Top In town to
expand its business in Australia with its
unique selling price and unique
international dishes.
The highly expert employees will also
strengthened overall outcomes and attract
more clients in market.
The increased sales will lower down the
costing and increase the return on capital
employed.
The increased turnover will also increase
the overall profitability.
Use of the marketing channel to promote
the business online and developing brand
image through the virtual world (Baños-
Caballero, García-Teruel, and Martínez-
Solano, 2014).
High cash outflow will be there in the initial
year.
Company may have to face high costing
while undertaking the online social media as
marketing channel.
Tip and Top will have to face high loss in its
initial year due to the high costing of the
business and low sales turnover.
It might be difficult for the company to
compete with the existing rivals in the market
as it might negatively impact the business
organization to invest more funds in its value
chain activities.
The use of advance technologies and system
process in its logistic and client’s handling
system may result to destruction of business
if company does not take into account hiring
of highly expert IT employees.

Opening a new restaurant in Brisbane, Australia by the name: Top In Town 26 | P a g e
Stakeholder Analysis
The stakeholder analysis is implemented to evaluate the changes in the organizational
factors and its impact on the business functions. It is analyzed that this analysis will assist in
evaluating the stakeholders which may directly and indirectly get influenced by the business
functioning of organization. The following matrix will reveals the stakeholder of the Top in
Tip Company (Ehiedu, 2014).
Stakeholders name Analysis Rating
Government The legal compliance and
laws payment of tax and
other penalties by Top In
Town will be assessed by the
government. They will be
interested in the tax payment
and legal compliance of
company.
The government would be
primary stakeholders.
Clients These are the king of the
market who get influence by
the quality, price and costing
of the Top In Town. They are
inclined toward knowing the
fact that whether company
has been using the advance
technologies and system
process and meeting the
standards quality while
offering the
These will the upmost
primary stakeholders
Employees These will be indulged in the Primary stakeholders

Opening a new restaurant in Brisbane, Australia by the name: Top In Town 27 | P a g e
value chain activities and
will be responsible for the
quality work program
Society other people These will be indulged in
work handling program of
organization. These
stakeholders will be relevant
when company wants to keep
its business more sustainable
and discharging the CSR
activities.
Secondary stakeholders
Financial analysis
The financial analysis could be done by analysing the financial performance of
company. Top In Town needs to have high liquidity in the starting three years so that it could
meet its current and long term libiliteis However, the gross profit margin of the current year
expected is 40% which is way too high. The initial cash outflow is also very low and
increased turnover will help organization to expand its business effectively. It is positive
indicator for the future growth of the organization. The most of capital is invested by the
promoters of the company and due to the low cost of capital the return on capital employed of
company would also be higher. In addition to this, it is also further observed that efficiency of
company will be low due to its high investment in its value chain activities and logistic
supply chain. It will block high funding in its quality check program and setting up
automation. The debt to equity ratio of company will also be very low which might result to
low financial leverage but ultimately increase the overall costing of business. The low debt
funding increases the cost of capital of Organizaiton.

Opening a new restaurant in Brisbane, Australia by the name: Top In Town 28 | P a g e
Action plan
Details steps Undertaken work Time required for
completion of the
activities
Predecessor
1 Arrangement of
the capital and funds
2
2 Set value chain
activities and
logistics
3
3 Hiring expert
employees
10 1
4 Investment
appraisal
12 2
5 Implementation
of the marketing and
sales plan
20 4
6 Analysing the
strategies
15 3
7 End sales
activities
10 5

Opening a new restaurant in Brisbane, Australia by the name: Top In Town 29 | P a g e
Gantt chart
Start-up Cost Breakdown
Top In Town
Start up costing
Amount ($)
1 x Manager; 2 x Sales negotiators; 1 x secretary (210,000)
Rent/Rates/Insurance of Commercial Business premises (160,000)
Lease cost of restaurant (359,500)
Lease of kitchen equipment’s (300,000)
Selling and Corporate Marketing Costs (250,000)
Depreciation of Plant and equipment (15,000)
Head Office Costs (20,000)
working capital 350000
Total (964,500)
The start up costing for the Top In Town would be AUD $ 964500.
Assumption- It has been assumed that building and other machines will be taken on
lease. It has been assumed that depreciation would be 30% on the plant and machinery.

Opening a new restaurant in Brisbane, Australia by the name: Top In Town 30 | P a g e
1st year Balance Sheet
Top In Town
Assets 2019
Current Assets
Cash $
350,000.00
Accounts receivable $
2,000.00
Inventory $
104,889.91
Prepaid expenses $
5,500.00
Short-term investments
Total current assets $
462,389.91
Fixed (Long-Term) Assets
Long-term investments $
48,710.00
Property, plant, and equipment $
50,000.00
(Less accumulated depreciation)
Intangible assets $ -
Total fixed assets $
98,710.00
Other Assets
Deferred income tax
Other
Total Other Assets $ -
Total Assets $
561,099.91
Liabilities and
Owner's Equity
Current Liabilities
GST PAYABLE $
80,544.25
Accounts payable $
5,000.00

Opening a new restaurant in Brisbane, Australia by the name: Top In Town 31 | P a g e
Short-term loans $
55,000.00
Income taxes payable $ -
Accrued salaries and wages $
200,000.00
Unearned revenue $
6,823.00
Current portion of long-term
debt
$
25,000.00
Total current liabilities $
291,823.00
Long-Term Liabilities
Long-term debt $
169,277.33
Deferred income tax
Other
Total long-term liabilities $
169,277.33
Owner's Equity
Owner's investment $
100,000.00
Retained earnings $ -
Other
Total owner's equity $
100,000.00
Total Liabilities and Owner's
Equity
$
561,100.33
3year balance sheet projection
The 3 years balance sheet projection have been made by adding 10% inflation in the
entire book value of the asset.
Assets 2019 2020 2021 2022
Current Assets
Cash $
350,000.00
$
385,000.00
$
423,500.0
0
$
465,850.00
Accounts receivable $
2,000.00
$
2,200.00
$
2,420.00
$
2,662.00
Inventory $
104,889.91
$
115,378.90
$
126,916.7
$
139,608.47

Opening a new restaurant in Brisbane, Australia by the name: Top In Town 32 | P a g e
9
Prepaid expenses $
5,500.00
$
6,050.00
$
6,655.00
$
7,320.50
Short-term
investments
$
-
$
-
$
-
Total current assets $
462,389.91
$
508,628.90
$
559,491.7
9
$
615,440.97
Fixed (Long-Term) Assets $
-
$
-
$
-
Long-term
investments
$
48,710.00
$
53,581.00
$
58,939.10
$
64,833.01
Property, plant, and
equipment
$
50,000.00
$
55,000.00
$
60,500.00
$
66,550.00
(Less accumulated
depreciation)
$
-
$
-
$
-
Intangible assets $
-
$
-
$
-
$
-
Total fixed assets $
98,710.00
$
108,581.00
$
119,439.1
0
$
131,383.01
Other Assets $
-
$
-
$
-
Deferred income tax $
-
$
-
$
-
Other $
-
$
-
$
-
Total Other Assets $
-
$
-
$
-
$
-
$
-
$
-
$
-
Total Assets
$
561,099.
91
$
617,209.
90
$
678,930
.89
$
746,823.
98
$
-
$
-
$
-
Liabilities and
Owner's
Equity
$
-
$
-
$
-
Current Liabilities $
-
$
-
$
-
GST PAYABLE $
80,544.25
$
88,598.68
$
97,458.54
$
107,204.40
Accounts payable $
5,000.00
$
5,500.00
$
6,050.00
$
6,655.00
Short-term loans $
55,000.00
$
60,500.00
$
66,550.00
$
73,205.00
Income taxes payable $
-
$
-
$
-
$
-
Accrued salaries and
wages
$
200,000.00
$
220,000.00
$
242,000.0
0
$
266,200.00
Unearned revenue $
6,823.00
$
7,505.30
$
8,255.83
$
9,081.41

Opening a new restaurant in Brisbane, Australia by the name: Top In Town 33 | P a g e
Current portion of
long-term debt
$
25,000.00
$
27,500.00
$
30,250.00
$
33,275.00
Total current
liabilities
$
291,823.00
$
321,005.30
$
353,105.8
3
$
388,416.41
Long-Term Liabilities $
-
$
-
$
-
Long-term debt $
169,277.33
$
186,205.06
$
204,825.5
6
$
225,308.12
Deferred income tax $
-
$
-
$
-
Other $
-
$
-
$
-
Total long-term
liabilities
$
169,277.33
$
186,205.06
$
204,825.5
6
$
225,308.12
Owner's Equity $
-
$
-
$
-
Owner's investment $
100,000.00
$
110,000.00
$
121,000.0
0
$
133,100.00
Retained earnings $
-
$
-
$
-
$
-
Other $
-
$
-
$
-
Total owner's equity $
100,000.00
$
110,000.00
$
121,000.0
0
$
133,100.00
$
-
$
-
$
-
Total Liabilities and
Owner's Equity
$
561,100.
33
$
617,210.
36
$
678,931
.39
$
746,824.
53

Opening a new restaurant in Brisbane, Australia by the name: Top In Town 34 | P a g e
Payback period
It is the time required to get back the amount of investment made in the business.
Year (Figure in $)
Particular 2019 2020 2021 2022 2023 2024 2025 2026
Cash inflow
1680
000
22680
00
249480
0
27442
80
301870
8
332057
8.8
365263
6.68
401790
0.348
Cash
outflow of
Variable cost
-
5040
00
-
68040
0 -748440
-
82328
4
-
905612
.4
-
996173
.64
-
109579
1.004
-
120537
0.104
Fixed cost
investment
-$
1,329
,500
-$
1,329,
500
-$
1,462,4
50
-$
1,608,
695
-$
1,769,5
65
-$
1,946,5
21
-$
2,141,1
73
-$
2,355,2
90
Total cash
outflow
-$
825,5
00.00
-$
649,10
0.00
-$
714,010
.00
-$
785,41
1.00
-$
863,95
2.10
-$
950,34
7.31
-$
1,045,3
82.04
-$
1,149,9
20.25
Cash flow
from the
business
$
854,5
00.00
$
1,618,
900.00
$
1,780,7
90.00
$
1,958,
869.00
$
2,154,7
55.90
$
2,370,2
31.49
$
2,607,2
54.64
$
2,867,9
80.10
*Present
value factor
@12%
$
0.89
$
0.80
$
0.71
$
0.64
$
0.57
$
0.51
$
0.45
$
0.40
Present
Value
$
762,9
46.43
$
1,290,
577.17
$
1,267,5
31.15
$
1,244,
896.66
$
1,222,6
66.37
$
1,200,8
33.04
$
1,179,3
89.59
$
1,158,3
29.06
Total(B)
$
9,327,1
69.46
Pay Back
period 1.1287
Working notes
Total sales will have cash sale of 80% and 20% will receive next year.
Variable cost will have 80% cash out flow and 20% related to last year
Variable cost is based on the 30% sales

Opening a new restaurant in Brisbane, Australia by the name: Top In Town 35 | P a g e
Return on capital employed
Budgeted Profit and Loss
Account for Camper down
branch Forecasted Income statement
2019 2020 2021 2022 2023 2024 2025 2026
Revenues
Sales of food
2100
000
2310
000
2541
000
2795
100
3074
610
33820
71
37202
78.1
40923
05.91
Other revenues
2000
00
2200
00
2420
00
2662
00
2928
20
32210
2
35431
2.2
38974
3.42
Total
2300
000
2530
000
2783
000
3061
300
3367
430
37041
73
40745
90.3
44820
49.33
EXPENDITURE
Variable Costs
-
6300
00
-
6930
00
-
7623
00
-
8385
30
-
9223
83
-
10146
21.3
-
11160
83.43
-
12276
91.77
3
Fixed Costs
1 x Manager; 2 x Sales
negotiators; 1 x secretary
(210,
000)
-
2310
00
-
2541
00
-
2795
10
-
3074
61
-
33820
7.1
-
37202
7.81
-
40923
0.591
Rent/Rates/Insurance of
Commercial Business
premises
(160,
000)
-
1760
00
-
1936
00
-
2129
60
-
2342
56
-
25768
1.6
-
28344
9.76
-
31179
4.736
Leasee cost
(359,
500)
-
3954
50
-
4349
95
-
4784
94.5
-
5263
43.95
-
57897
8.345
-
63687
6.179
5
-
70056
3.797
5
Lease of kitchen equipments
(300,
000)
-
3300
00
-
3630
00
-
3993
00
-
4392
30
-
48315
3
-
53146
8.3
-
58461
5.13
Selling and Corporate
Marketing Costs
(250,
000)
-
2750
00
-
3025
00
-
3327
50
-
3660
25
-
40262
7.5
-
44289
0.25
-
48717
9.275
Depreciation of Plant and
equipment
(15,0
00)
-
1650
0
-
1815
0
-
1996
5
-
2196
1.5
-
24157
.65
-
26573
.415
-
29230
.7565
Head Office Costs
(20,0
00)
-
2200
0
-
2420
0
-
2662
0
-
2928
2
-
32210
.2
-
35431
.22
-
38974
.342
Total Fixed Costs
(1,31
4,500
)
-
1445
950
-
1590
545
-
1749
599.5
-
1924
559.4
5
-
21170
15.39
5
-
23287
16.93
5
-
25615
88.62
8
TOTAL COSTS
(1,94
4,500
)
(2,13
8,950
)
(2,35
2,845
)
(2,58
8,130
)
(2,84
6,942
)
(3,131
,637)
(3,444
,800)
(3,789
,280)

Opening a new restaurant in Brisbane, Australia by the name: Top In Town 36 | P a g e
PROFIT/(LOSS) FOR YEAR
355,5
00
391,0
50
430,1
55
473,1
71
520,4
88
572,5
36
629,7
90
692,7
69
Return on investment 37% 41% 45% 49% 54% 59% 65% 72%