This report provides a comprehensive analysis of the business finance for a football boots manufacturing company. It begins with an introduction to business finance and the chosen business idea, followed by a discussion of potential funding sources, including personal investment, borrowed money, venture capital, angel investors, and bank loans. The report then delves into the cost structure of the business, differentiating between fixed and variable costs, and provides examples of each. A profit and loss statement is presented, forecasting the company's profit for the first year. The report includes a detailed cash flow statement, illustrating the inflow and outflow of cash over a year. It calculates the break-even point and the margin of safety, offering insights into the business's financial stability. Key performance indicators (KPIs) are identified and explained, including revenue per client, average class attendance, client retention rate, profit margin, and average daily attendance. The report concludes with recommendations for the business, emphasizing the importance of quality, marketing, and financial management. The report is based on the assignment brief to create a business plan.