Benchmark Brewing Ideas Benchmark Executive Summary Benchmark is

Benchmark Brewing Ideas Benchmark

Executive Summary Benchmark is a management accounting firm working with Moorland Brewery. To launch an exclusive product, Puma lager. Adding new dimension to an established business. Trials have received a positive customer response. Puma lager is profitable to potential investors. Today we are asking for an initial investment of £ 400, 000. Benchmark

Cost Statement Per 4, 500 L 33 cl mashing bottle Direct Materials Direct Labour Variable Overhead £ 857 £ 672 £ 4, 680 £ 0. 07 0. 05 £ 0. 36 Prime Cost £ 6, 209 £ 0. 48 £ 2, 026 £ 0. 16 £ 8, 235 £ 0. 63 Total Fixed Overheads Total Cost Benchmark

Contribution per bottle £ 0, 07 Selling Price £ 1 £ 0, 05 Break Even Point 85, 729 £ 0, 52 £ 0, 36 Materials Labour Excise Duty Contribution Margin of Safety 139, 271 Benchmark

Cash Budget Breakdown £ 187 500 £ 180 126 £ 200 000 £ 150 000 £ 100 000 £ 50 000 Benchmark £ 0 Total inflows Total outflows

Monthly Cash Flow Results January February March £ 13, 359 £ 7, 764 £ 13, 759 April May £ 1, 769 £ 4, 225 June £ 10, 220 Benchmark

Statement of Comprehensive Income £ Revenue 225, 000 Cost of sales (131, 275) Gross profit 93, 725 Administration (10, 625) Distribution (11, 000) Operating profit 72, 100 Finance Cost (19, 347) Taxation (10, 023) Profit for the year 42, 730 Benchmark

Profit Ratios Net Profit ratio Gross profit ratio 42% Gross profit ratio Net profit ratio 32% Revenue Benchmark 0% 20% 40% 60% 80% 100%

Statement of Financial Position £ PPE Current Assets Total Assets Equity Non Current Liabilities Total Equity and Liabilities 456, 137 60, 943 £ 517, 080 122, 730 300, 133 94, 216 £ 517, 080 Benchmark

SWOT Analysis S W O T Guaranteed sales Exclusive Profit Brexit effects Established Demand ceiling New direction Living wage Restaurant preference Leverage Satisfaction Minimum pricing Expansion Competitors Benchmark

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