Professional Documents
Culture Documents
MANAGEMENT ACCOUNTS
For the month of May 2010
May-10
Registered beds:
45
Feb-10
Mar-10
Apr-10
May-10
43.50
96.7%
572.8
43.00
95.6%
585.6
41.30
91.8%
587.1
41.90
93.1%
586.4
41.71
92.7%
587.2
42.27
93.9%
583.7
3.91
3.60
4.43
4.51
4.43
4.18
Costs as % of turnover
- Salaries
- Food
- Medical supplies
- Overheads
- TOTAL COSTS
53.6%
4.8%
0.4%
12.5%
71.3%
60.5%
4.3%
0.6%
10.4%
75.9%
56.7%
5.3%
0.5%
12.0%
74.5%
60.4%
5.4%
0.5%
12.4%
78.7%
59.9%
5.3%
0.5%
12.3%
77.9%
58.2%
5.0%
0.5%
11.9%
75.6%
28.7%
24.1%
25.5%
21.3%
22.1%
24.4%
575
533
ANNUALISED
7,416
6,974
729
705
664
609
536
499
Jul-10
Aug-10
Sep-10
Average fees
650
600
565
540
Jun-10
572.8
Oct-10
Nov-10
Dec-10
Year to Date
Jan-10
Average Occupancy
Occupancy %
Average fees
Occupancy %
100.0%
90.0%
80.0%
70.0%
60.0%
50.0%
40.0%
30.0%
20.0%
10.0%
587.2
550
500
450
400
350
96.7% 95.6%
300
Jan-10 Feb-10 Mar-10 Apr-10 May-10 Jun-10 Jul-10 Aug-10 Sep-10 Oct-10 Nov-10 Dec-10
Jan-10 Feb-10 Mar-10 Apr-10 May-10 Jun-10 Jul-10 Aug-10 Sep-10 Oct-10 Nov-10 Dec-10
Expenses as a % of fees
100%
80%
60%
40%
20%
0%
Jan-10
Feb-10
Mar-10
Apr-10
- Salaries
May-10
- Food
Jun-10
- Medical supplies
Jul-10
- Overheads
Aug-10
Sep-10
Oct-10
Nov-10
Dec-10
- TOTAL COSTS
CURRENT MONTH
May-10
May-10
Actual
Expense as
a % of sales
GBP
Turnover
YTD
Actual
BALANCE SHEET
Expense
as a % of
sales
GBP
108,465
100.00%
532,227
100.00%
64,953
5,723
505
59.88%
58.18%
0.47%
309,668
26,660
2,509
37,284
34.37%
193,390
36.34%
1,081
1,207
288
1,036
615
2,002
1,235
725
65
1.00%
4,849
5,463
1,427
4,636
3,268
9,810
5,691
3,385
362
0.91%
481
659
0.44%
2,299
3,241
0.43%
Cost of Operations
Gross profit/(loss)
5.28%
5.01%
0.47%
Other costs
1.11%
0.27%
0.96%
0.57%
1.85%
1.14%
0.67%
0.06%
0.61%
0.00%
150
1,052
159
0.14%
2,160
405
1.99%
1.03%
0.27%
0.87%
0.61%
1.07%
YTD
Actual
Actual
Actual
(GBP)
(GBP)
(GBP)
27,000
23,964
3,394
357
2,160
29,874
129,836
13,500
(655)
10,533
153,214
9,500
130,831
167,331
(1,296)
(1,296)
(2,976)
(2,976)
(683)
(25,939)
(26,622)
(3,348)
(77,817)
(81,165)
1,955
69,072
2,000,000
69,760
2,069,760
(1,845)
(5,600)
(19,415)
(26,860)
(1,599,068)
0.64%
0.07%
0.61%
0.00%
0.13%
1.98%
0.37%
10,533
2,059
13,320
12.28%
63,554
11.94%
23,964
22.09%
129,836
24.39%
0.15%
Stock
Trade debtors
Prepayments
Other debtors
Bank account
TOTAL CURRENT ASSETS
May-10
CASHFLOW
1.84%
700
5,112
719
0.97%
Buildings
Other fixed assets
TANGIBLE FIXED ASSETS
May-10
0.96%
0.14%
NET ASSETS
611,162
Share capital
Share premium
Equity - Reserves
Profit - YTD
EQUITY
1,000
5,000
478,674
126,488
128,875
61,758
611,162
130,831
130,831
0.39%
683
0.63%
3,348
-0.63%
23,281
21.46%
126,488
23.77%
May-10
Dec-09
Jan-10
Feb-10
Mar-10
Apr-10
May-10
2,077,317
2,075,221
2,073,126
2,071,031
2,070,623
2,069,760
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
Computer
24,696
24,645
24,595
24,544
24,493
24,443
Equipment
31,417
29,832
28,247
26,662
26,310
25,957
21,204
20,744
20,284
19,825
19,820
19,360
111,758
142,746
168,325
173,241
168,769
167,331
41,200
34,234
30,909
41,000
32,454
27,000
Jun-10
Jul-10
Aug-10
Sep-10
Oct-10
Nov-10
Dec-10
Prior yr
FIXED ASSETS
Freehold properties
CURRENT ASSETS
Trade debtors
Prepayments
Other debtors
8,800
9,800
9,900
5,400
7,440
9,500
Bank account
61,758
98,712
127,516
126,841
128,875
130,831
(26,860)
CURRENT LIABILITIES
(27,515)
(25,370)
(25,245)
(27,225)
(26,503)
(2,100)
(754)
(830)
(2,310)
(1,488)
(1,845)
Accruals
(6,000)
(5,200)
(5,000)
(5,500)
(5,600)
(5,600)
(19,415)
(19,415)
(19,415)
(19,415)
(19,415)
(19,415)
84,243
117,376
143,080
146,016
142,266
140,471
(1,650,946)
(1,625,007)
(1,599,068)
(1,650,946)
(1,625,007)
(1,599,068)
484,674
515,712
539,321
566,101
587,881
611,162
484,674
515,712
539,321
566,101
587,881
611,162
Share capital
1,000
1,000
1,000
1,000
1,000
1,000
Share premium
5,000
5,000
5,000
5,000
5,000
5,000
Equity - Reserves
181,839
478,674
478,674
478,674
478,674
478,674
(Profit)/Loss - YTD
296,835
31,038
54,646
81,427
103,207
126,488
CURRENT MONTH
Jan-10
TRUE
Feb-10
TRUE
Mar-10
TRUE
Apr-10
TRUE
May-10
TRUE
Jun-10
FALSE
Jul-10
FALSE
Aug-10
FALSE
Sep-10
FALSE
Oct-10
FALSE
Nov-10
FALSE
TOTAL
Dec-10
FALSE
Sales
110,345
100,723
107,388
105,306
108,465
532,227
Salaries
(59,192)
(60,980)
(60,898)
(63,647)
(64,953)
(309,668)
Food/provisions
(5,267)
(4,337)
(5,666)
(5,666)
(5,723)
(26,660)
Medical supplies
(430)
(600)
(483)
(491)
(505)
(2,509)
45,456
41%
34,807
35%
40,341
38%
35,502
34%
37,284
34%
193,390
(13,738)
(10,523)
(12,914)
(13,058)
(13,320)
(63,554)
31,718
24,283
27,427
22,444
23,964
129,836
Gross Profit
GP%
Operating expenses
Profit/(Loss) before interest
Interest payable/(receivable)
Net Profit / (loss) before tax
(680)
(675)
(647)
(663)
(683)
(3,348)
31,038
23,608
26,780
21,781
23,281
126,488
-
Taxation
Profit / (loss) after tax
31,038
23,608
26,780
21,781
23,281
31,038
54,646
81,427
103,207
126,488
35,000
126,488
31,718
30,000
27,427
24,283
25,000
22,444
23,964
20,000
15,000
10,000
5,000
Jan-10
Feb-10
Mar-10
Apr-10
May-10
Jun-10
Jul-10
Aug-10
Sep-10
Oct-10
Nov-10
Dec-10
CURRENT MONTH
Jan-10
Feb-10
Mar-10
Apr-10
May-10
Jun-10
FALSE
Dec-10
TOTAL
31,718
5,966
24,283
3,225
27,427
(5,591)
22,444
6,506
23,964
3,394
129,836
13,500
(2,146)
2,095
37,634
(124)
2,095
29,479
1,980
2,095
25,911
(722)
2,088
30,316
357
2,160
29,874
(655)
10,533
153,214
0
0
0
0
0
0
(1,680)
(1,680)
(1,296)
(1,296)
(2,976)
(2,976)
(680)
(675)
(680)
(675)
(647)
(25,939)
(26,586)
(663)
(25,939)
(26,602)
(683)
(25,939)
(26,622)
(3,348)
(77,817)
(81,165)
36,954
28,804
(675)
2,034
1,955
69,072
61,758
98,712
127,516
126,841
128,875
61,758
98,712
127,516
126,841
128,875
130,831
130,831
40,000
FALSE
Nov-10
TRUE
FALSE
Oct-10
TRUE
Financing activities
Increase in share capital
Increase in share premium
Interest paid
Increase/(decrease) in long term loans
NET CASH FLOW FROM FINANCING ACTIVITIES
FALSE
Sep-10
TRUE
Investing activities
(Purchase)/disposal of tangible assets
NET CASH FLOW FROM INVESTING ACTIVITIES
FALSE
Aug-10
TRUE
Operating activities
Profit and loss before interest
(Increase)/decrease in debtors
(Increase)/decrease in stock
Increase/(decrease) in creditors
Add back: Depreciation
NET CASH FLOW FROM OPERATING ACTIVITIES
FALSE
Jul-10
TRUE
FALSE
37,634
35,000
29,479
30,000
30,316
29,874
Apr-10
May-10
25,911
25,000
20,000
15,000
10,000
5,000
Jan-10
Feb-10
Mar-10
Jun-10
Jul-10
Aug-10
Sep-10
Oct-10
Nov-10
Dec-10
May-10
Jan-10
Feb-10
Mar-10
Apr-10
May-10
59,192
60,980
60,898
63,647
64,953
309,668
5,267
4,337
5,666
5,666
5,723
26,660
430
600
483
491
505
2,509
14,418
11,198
13,561
13,722
14,004
66,902
79,307
77,115
80,608
83,525
85,185
405,739
4,000
4,240
4,282
4,282
20,805
9,540
8,968
10,057
10,359
48,464
21,488
18,371
19,106
20,062
96,627
6,100
6,344
6,407
6,343
31,295
5,000
4,600
4,554
4,554
23,708
4,000
3,760
3,948
4,027
19,735
3,000
2,700
2,781
2,892
14,373
6,552
7,338
7,705
7,628
35,773
1,300
4,577
4,806
4,806
18,888
59,192
60,980
60,898
63,647
64,953
309,668
5,267
4,337
5,666
5,666
5,723
26,660
5,267
4,337
5,666
5,666
5,723
26,660
150
250
244
246
251
1,142
280
350
239
244
254
1,368
430
600
483
491
505
2,509
350
471
460
483
507
2,270
700
200
558
547
574
2,579
1,050
671
1,018
1,030
1,081
4,849
495
385
572
578
566
2,596
500
500
610
616
641
2,867
995
885
1,182
1,194
1,207
5,463
FOOD CONSUMABLES
5300 Food/provisions
MEDICAL CONSUMABLES
5500 Medical consumable - A
5510 Medical consumable - B
PROPERTY COSTS
7105 Water and rates
7110 Electricity
Jun-10
Jul-10
Aug-10
Sep-10
Oct-10
Nov-10
Dec-10
TOTAL YTD
OFFICE COSTS
7504 Office Stationery
IT COSTS
7550 Website Costs
7551 Computer/Software Costs
PROFESSIONAL FEES
7600 Legal Fees
7601 Audit and Accountancy Fees
7602 Consultancy Fees
7603 Professional Fees
INSURANCES
7007 Life Cover
8204 Insurance
8205 Health Insurance
REGISTRATION FEES
8201 Registration fees
Jan-10
Feb-10
Mar-10
Apr-10
May-10
450
150
264
275
288
1,427
450
150
264
275
288
1,427
550
550
704
739
724
3,268
320
125
303
309
312
1,368
870
675
1,007
1,048
1,036
4,636
800
Jul-10
Aug-10
Sep-10
Oct-10
Nov-10
Dec-10
TOTAL YTD
376
376
380
1,932
320
320
230
230
235
1,336
1,120
320
606
606
615
3,268
500
600
407
427
427
2,362
891
563
669
662
682
3,467
600
190
506
521
547
2,363
340
260
336
336
346
1,618
2,331
1,613
1,917
1,946
2,002
9,810
26
26
29
28
30
140
450
450
378
397
413
2,088
550
550
770
801
793
3,464
1,026
1,026
1,177
1,226
1,235
5,691
619
619
718
704
725
3,385
619
619
718
704
725
3,385
106
64
65
63
65
362
106
64
65
63
65
362
290
30
195
197
205
917
110
110
114
114
112
561
345
156
156
164
821
485
466
468
481
2,299
400
Jun-10
7502 Telephone
7506 Mobile Phone Costs
Jan-10
Feb-10
Mar-10
Apr-10
May-10
350
584
411
415
432
2,192
200
180
217
225
228
1,049
550
764
628
640
659
3,241
250
150
150
150
700
250
150
150
150
700
Jun-10
Jul-10
Aug-10
Sep-10
Oct-10
Nov-10
Dec-10
TOTAL YTD
SUBSCRIPTIONS
BAD DEBTS
9000 Bad Debt
EQUIPMENT HIRE
7700 Equipment Hire
DEPRECIATION
8001 Equipment Depreciation
8002 Furniture/Fitting Depreciation
8004 Computer Equipment Depreciation
SUNDRIES
9005 Sundries
7860 Flowers
TOTAL OVERHEADS
700
400
605
599
587
2,891
600
221
470
465
465
2,221
1,300
621
1,075
1,064
1,052
5,112
120
120
160
160
159
719
120
120
160
160
159
719
80
75
107
107
105
474
600
600
540
556
578
2,875
680
675
647
663
683
3,348
938
938
939
920
957
4,691
459
459
459
477
492
2,346
698
698
698
691
711
3,496
2,095
2,095
2,095
2,088
2,160
10,533
456
415
331
341
348
1,891
55
56
58
168
456
415
386
396
405
2,059
14,418
11,198
13,561
13,722
14,004
66,902