University Financial Resources Report: Analysis and Financial Plan

This report presents a comprehensive financial plan and analysis for a hypothetical café and restaurant business, Blue Moon Café, operating in Australia. The financial plan, based on an initial capital of $500,000, includes cash flow forecasts, balance sheet forecasts, and break-even analysis. The report details the products and services, forecasting techniques used (base year monthly estimates), and analysis of forecasts, including statutory requirements like the tax rate. It also covers comparative and trend information, negotiation strategies for acquiring funding, record-keeping, and budget monitoring. Furthermore, the report analyzes the financial statements of the Breville Company, examining financial records, organizational financial decisions, and overall financial performance. The report concludes that the company can grow sustainably with the help of the given projections for the company. The forecasting of the financial plan was also done in order to check the financial sustainability. On the other hand, side the financial statement analysis was done for the Breville Company where reports and documents submitted by the company were well analyzed. The financial action undertaken by the company in terms of increasing revenue and profitability were stated as the growth and success of organization in meeting planned outcomes.

Running head: MANAGE FINANCIAL RESOURCES
Finance
Name of the Student:
Name of the University:
Author’s Note:

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Table of Contents
Introduction......................................................................................................................................2
Part 1................................................................................................................................................2
Financial Plan..............................................................................................................................2
Part 2:...............................................................................................................................................2
Financial Report...........................................................................................................................2
Part 3................................................................................................................................................5
Financial Statement Analysis......................................................................................................5
Analysis of Financial Records.....................................................................................................6
Organization Financial Decisions................................................................................................6
Conclusion.......................................................................................................................................6
References........................................................................................................................................7

2MANAGE FINANCIAL RESOURCES
Introduction
The new business plan idea for the company would be presented in the form of a café and
restaurant business whereby the operations of the venture capital primarily would be in Food and
Beverage Industry. The company would be operating in the name of Blue Moon Café whereby
the operations of the company primarily would be in the Australian Region. The financial
requirement and the financial projections were well presented for the financial year (Kepczynski
et al., 2018).
Part 1
Financial Plan
The financial plan was prepared for the company by using $500,000 as the initial capital
for the company and the monthly sales was seen to be growing at 10%. The financial plan
including a cash flow forecast, balance sheet forecast and break-even analysis were done for the
company (McKeever, 2016).
Part 2:
Financial Report
 Products or Services: The Company will be selling various kinds of food and beverage
items in the form of Appetizers, Main Course and Deserts & Beverages. The key feature
for the café would be the option of “Make Your Own Dish” that would be given to the
customers for having the preferred type of food they want to consume (Hatak &
Snellman, 2017). The key highlight of the café also would be the nature ambient café that

3MANAGE FINANCIAL RESOURCES
would be giving an peaceful environment for all target consumers to live and enjoy their
leisure time in the exclusive Blue Moon Café.
 Forecasting Technique: The forecasting technique that would be deployed by the
company for forecasting the financials of the company would be undertaking the base
year monthly estimate of the revenue and expenses (Harrison & Mason, 2017). The

4MANAGE FINANCIAL RESOURCES
company would then increase the base year figures with the help of expected growth or
undertaken activities.
 Analysis of Forecasts: The analysis for the financial projections of the company shows
that the sales of the company on a monthly basis would be growing by about 10% on a
monthly basis. On the other hand, the net profitability for the company is also expected to
grow linearly for the company in the defined trend period.
 Statuary Requirements: The key statuary requirement that would be required in the
financial forecasting would be the applicable tax rate that the company would be paying
for the reported profitability. Since the business size is small scale the considered tax rate
is taken at 27.5% for the purpose of taxing the profitability of the company.
 Comparative and Trend Information: The trend followed by the Food and Beverage
Industry in the Australian Hospitality Industry has been continuously growing and the
same will be taken for the purpose of financial projections developed for the company.
 Negotiation Strategy: Highlight of the profitability and the financial projections would
be the key thing that the company would be presenting for the purpose of getting the
desired amount of $150,000 loan.
 Record Books: Sales Book, Cash Book, Inventory-Stock Book, Daily Attendance Book
would be the key records that the company would be maintaining for the purpose of
controlling and assessing the various operations.
 Budgeted Performance: The budgeted performance for the company would be
presented in a monthly income statement, cash flow statement and an Annual Balance
sheet of the company that would be highlighting the financial performance and the
financial position of the company for the defined period of time.

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 Risk Return Analysis: The key risk that the company would face in the operations
would be the high competition that the company would be facing from the retail chain of
restaurant business and online food delivery applications. It is important that the
company deliver differentiated product in order to increase the customers base so that the
profitability of the business on the other hand, also increases for the company
(McKenzie, 2015). The same would apply that the increased risks that the company
undertakes also increases the reported profitability of the company.
 Budget Monitoring: Monitoring of the prepared budget for the Blue Moon Cafe would
be done a monthly basis whereby the company would be analyzing the various aspects of
the sources of revenue and expenses that the company would be undertaking in the
defined period of time.
Part 3
The company that has been selected for the purpose of analysis is the Breville Company.
Financial Statement Analysis
As per Form 388, the copy of financial statements and reports should be completed and
lodged with the relevant documents such as:
 Statement of Financial Position
 Statement of Profit and Loss
 Statement of Cash Flow
 Statement of Changes in Equity
 Consolidated Financial Statement
 Notes to Financial Statement
 Director’s Declaration Report

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 Director’s Report
 Auditor’s Report
Analysis of Financial Records
The financial records of the company were well presented by the company on a timely
basis and the company has also met regulatory compliances and laws in respect to the same. The
financial performance of the company has also been improving as stated in the financial
statement of the company (Crowther, 2018). The auditor report of the company also stated that
the company has complied with all the necessary accounting rules and regulations. The directors
have also checked and issued there report after due diligence of the same.
Organization Financial Decisions
The financial decisions undertaken by the company in order to increase the profitability,
revenue and sustainable growth will definitely meet the organizations planned outcomes (Adams,
2017).
Conclusion
The financial projections and the overall analysis of the company stated that the company
can grow sustainably well with the help of the given projections for the company. The
forecasting of the financial plan was also done in order to check the financial sustainability. On
the other hand, side the financial statement analysis was done for the Breville Company where
reports and documents submitted by the company were well analyzed. The financial action
undertaken by the company in terms of increasing revenue and profitability were stated as the
growth and success of organization in meeting planned outcomes.

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References
Adams, C. (2017). Understanding integrated reporting: the concise guide to integrated thinking
and the future of corporate reporting. Routledge.
Crowther, D. (2018). A Social Critique of Corporate Reporting: A Semiotic Analysis of
Corporate Financial and Environmental Reporting: A Semiotic Analysis of Corporate
Financial and Environmental Reporting. Routledge.
Harrison, R. T., & Mason, C. M. (2017). Backing the horse or the jockey? Due diligence, agency
costs, information and the evaluation of risk by business angel investors. International
Review of Entrepreneurship, 15(3), 269-290.
Hatak, I., & Snellman, K. (2017). The influence of anticipated regret on business start-up
behaviour. International small business journal, 35(3), 349-360.
Kepczynski, R., Jandhyala, R., Sankaran, G., & Dimofte, A. (2018). Integrated Business
Planning. Management for Professionals.
McKeever, M. (2016). How to write a business plan. Nolo.
McKenzie, D. (2015). Identifying and spurring high-growth entrepreneurship: Experimental
evidence from a business plan competition. The World Bank.