Integrated Profit and Loss, Balance Sheet & Cash Flow Financial Model for Hotels

Business Plan Date ____________ Version __________ _

Business Planning Model Worksheet names and purpose

The worksheets are classified under three categories: Input cream coloured tab Calculation red coloured tab Reporting yellow coloured tab

The individual worksheets have different purposes:

Name Cover Structure Bespoke IP1 IP2 P&L BS Cash OvrH Summary CFlow Sales

Status Information Information Input Input Input Reporting Reporting Reporting Reporting Reporting Reporting Calculation

Purpose Front cover This page Specific monthly sales patterns relating to rooms and events Input sheet for all model parameters Input sheet for balance sheet and opening balance items Monthly profit and loss account Monthly balance sheet Monthly cashflow analysis Analysis of functional overheads by department Profit & Loss / Balance Sheet / Cashflow and Accounting Ratios in summary format Graphic of monthly cashflow Analysis of sales and cost of sales by month Contact details

Further Information Information

Business Planning Model Guidance notes 1. Cells

The various cells are shaded in different colours: Shade Purpose Narrative All such cells in worksheets IP1 and IP2 are specifically for user input. Surrounding text prompts for the type of input required (e.g. amount or percentage) User input is provided by selecting form one of the pre-populated items in the box (e.g. month of the year) No input required the cell is calculated on the basis of prior input(s)

Input

Input: drop-down Calculated input

2. Input Guidance
The worksheets are classified under three categories: Input cream coloured tab Calculation red coloured tab Reporting yellow coloured tab

The individual worksheets have different purposes:

NOTE: ensure that all navigation within the worksheets is performed using the horizontal and vertical scrollbars (cursor access is limited to those cells requiring user input only)
The two inputs worksheets IP1 and IP2 are the only worksheets that need to be populated. The individual worksheets allow for input of the following information:

Section

Description Input the company name (this populates A. Settings Company name the name throughout the model) Input the month in which the financial year First month of financial year begins (usually January). This populates all of the tables in the model Year of first month of Input the first financial year (the model financial year produces outputs for two years) B. Input the number of rooms, expected Sales:Rooms Rooms occupancy and room rate by day-grouping & Events

Item

Pattern

C. Sales Price

VAT rate

Input the number of product / service items sold per category per annum for each year Select the pattern of sales from the dropdown box: Standard_m1 assumes one twelfth of sales occur each month 445_m1 assumes 4/52 of sales occur in the first two months of each quarter, with 5/52 occurring in the third month Bi-Monthly_m1 assumes sales occur on every other month, with the first sales in month one Half-Year_m6 assumes sales occur twice per year, the first in month six, the second in month 12 Annual_m1 assumes sales occur once per year, in month one Select the VAT rate applying to each product / service from the drop-down box: Standard Reduced Tourism Agricultural Zero Exempt Input the selling price per unit of product / service EXCLUDING VAT in Euros Select the percentage of sales (value) expected to result in bad debts from the drop-down box Description Select the VAT rate applying to the input factor costs for each product / service from the drop-down box Input the percentage of the sales price (excluding VAT) represented by the direct Cost of Sales For each overhead cost item, enter: Department - name Item - description Year 1 annual spend in s Year 2 - annual spend in s VAT applicable rate, from dropdown box Pattern pattern of spend per month, form drop-down box NOTE: Mobile Phone and Travel / Subsistence costs are populated from individual entries against staff members in section F For each named-staff member, enter: Department select from dropdown Name - identifier

Price Bad Debts Section D. CoS as %age of Revenue Item VAT rate CoS %age

E. Other Costs

Line items

F. Staffrelated costs

Costs

F. Staffrelated costs

Costs

G. Working Debtors, CoS, Overheads Capital

Year 1 earnings (excluding employers' PRSI etc) Year 2 - earnings (excluding employers' PRSI etc) Mobile Ph cellphone costs per individual (applies both years) T&S travel costs per individual (applies both years) For all creditor categories, enter the percentage split of cashflow payment / expenditure flows. A checkbox indicates whether the inputs per column sum to 100% For each of the assets, enter the expected asset life and select the basis of depreciation from the drop-down box (viz: Straight Line or Reducing Balance). The percentage rate of depreciation is calculated with reference to the asset life Enter the percentage rates related to Overdrafts and Term Loans The model accommodates two loans and a financing bank loan for each, enter: Principal - s Term - years Rate - percentage Residual zero or other Drawdown date of loan drawdown Repayment date of first payment of principal (if later than drawdown for a financing loan) Description The model accommodates up to three leases for each, enter: Principal - s Term - years Interest s Commences date of first payment Enter the applicable payroll taxation rate Enter the applicable Corporation Tax rate If the drop-down is set to On, all VAT consequences will be calculated. If set to Off, VAT is ignored in the model Input the VAT rates applicable by category For Land & Buildings, Fixtures & Fittings, Office Equipment and Motor Vehicles: Input the opening asset values @ cost Input accumulated depreciation to date In the case of any additions to fixed assets in the two years modelled, enter the book value of the asset added in the month added box

H. Other Items

Depreciation

Bank Interest

Loans

Section

Item

Leases

I.

Taxation PAYE / PRSI Corporation tax VAT switch VAT

J. Assets inputs over Fixed Assets individual months

Working capital

Enter opening balances note that opening debtors and creditors will have their expiry automatically calculated with reference to the debtor and creditor profiles at G Input for details of existing loans, forming part of the funding at the beginning of the plan. Details to input are: Principal original amount advanced s Term the original term of the loan in years Rate the interest rate pertaining Balance the principal remaining on the loan as of the date of commencing the business plan (any additional interest accrued should be added to the principal

Loans

Month Mth # Rooms Events

Jan 1

Feb 2

Mar 3

Apr 4

May 5

Jun 6

Jul 7

Aug 8

Sep 9

Oct 10

Rooms Events

Sum 0% 0%

Check FALSE FALSE

Nov 11

Dec 12

A. Settings XYZ Ltd January 2013 B. Sales: Rooms / Events Business name First month of financial year Year of first month of financial year # Available Rooms # / day Mon-Thu Fri - Sat Sun BESPOKE_rooms # Pattern Rate / room excl VAT -

Occupancy

Rooms

VAT Tourism

Pattern Change in rate/room in second year

Events # / week Events Mon-Thu Fri - Sat Sun BESPOKE_events

Take-up

Rate excl VAT -

VAT Standard

Pattern Change in event rates in second year C. Sales: Transactions Bar Restaurant Bad Debts D. CoS as %age of Revenue Bar Rooms Restaurant Events E. Other costs (exclusive of VAT)

Pattern Standard_m1 Standard_m1 viz. all bad debts

VAT rate Standard Tourism Standard VAT rate %

TOTAL Sales excl VAT 2013 2014

CoS %age % % % %

i.e. drinks etc i.e. breakfast i.e. ingredients / food i.e. all additional wages, food & drink

Standard Standard Standard Standard

Department Item MarketingAdvertising Marketing Advertising MarketingFees Marketing / Commissions Fees / Commissions MarketingMerchandising Marketing Merchandising MarketingSales Marketing Sales MarketingMarketing Marketing & Promotion Marketing & Promotion AdministrationBank Administration charges Bank charges AdministrationBad Administration Debts Bad Debts AdministrationCleaning Administration Cleaning AdministrationContract Administration services Contract services AdministrationCredit Administration card costs Credit card costs AdministrationDues Administration and subscriptions Dues and subscriptions AdministrationInformation Administration systems Information systems AdministrationLegal Administration fees Legal fees AdministrationLoss Administration and damage Loss and damage AdministrationOperating Administration supplies & equip. Operating supplies & equip. AdministrationPostage Administration Postage AdministrationPrinting Administration and stationery Printing and stationery AdministrationProfessional Administration fees Professional fees AdministrationSecurity Administration Security AdministrationTelecommunications Administration Telecommunications AdministrationTraining Administration and development Training and development AdministrationTravel Administration Travel AdministrationUniforms Administration Uniforms AdministrationOther Administration Other UtilitiesElectricity Utilities Electricity UtilitiesGas Utilities Gas UtilitiesOil Utilities Oil UtilitiesWater Utilities Water Property-relatedRents Property-related Rents Property-relatedRates Property-related Rates Property-relatedBuilding Property-related Insurance Building Insurance OperationsBuilding Operations supplies Building supplies OperationsElectrical Operations & mech. equip. Electrical & mech. equip.

2013

2014

VAT Standard Standard Standard Standard Standard Standard Standard Standard Standard Standard Standard Standard Standard Standard Standard Standard Standard Standard Standard Standard Standard Standard Standard Standard Standard Standard Standard Standard Standard Standard Standard Standard Standard

Pattern Quarterly_m1 Quarterly_m1 Quarterly_m3 Quarterly_m1 Quarterly_m2 Quarterly_m1 BESPOKE_events Standard_m1 BESPOKE_events BESPOKE_rooms Quarterly_m2 Standard_m1 Quarterly_m2 BESPOKE_rooms Standard_m1 Standard_m1 Standard_m1 Standard_m1 Standard_m1 Standard_m1 Standard_m1 Standard_m1 Half-Year_m1 Standard_m1 Quarterly_m1 Quarterly_m1 Standard_m1 Standard_m1 Standard_m1 Annual_m1 Annual_m1 Standard_m1 Standard_m1

OperationsEngineering Operations supplies Engineering supplies OperationsFurniture Operations Furniture OperationsGrounds Operations and landscaping Grounds and landscaping OperationsHeating, Operations vent & a/c equip Heating, vent & a/c equip OperationsKitchen Operations equipment Kitchen equipment OperationsLaundry Operations equipment Laundry equipment OperationsLife/safety Operations Life/safety OperationsOperating Operations supplies Operating supplies OperationsPainting Operations and decorating Painting and decorating OperationsRemoval Operations of waste matter Removal of waste matter OperationsSpa Operations/ Wellness Spa / Wellness OperationsSwimming Operations pool Swimming pool OperationsTraining Operations Training OperationsVehicle Operations maintenance Vehicle maintenance Rooms Rooms / Rest. / Rest. / EventsCable/satellite / Events television Cable/satellite television Rooms Rooms / Rest. / Rest. / EventsChina, / Events Glassware, cutlery China, Glassware, cutlery Rooms Rooms / Rest. / Rest. / EventsLaundry / Events and dry cleaning Laundry and dry cleaning Rooms Rooms / Rest. / Rest. / EventsLicenses / Events Licenses Rooms Rooms / Rest. / Rest. / EventsLinen / Events Linen Rooms Rooms / Rest. / Rest. / EventsMusic / Events and entertainment Music and entertainment Capital Capital a/cDrawings a/c F. Staff-related costs Department Marketing Marketing Administration Administration Administration Administration Operations Operations Operations Operations Rooms / Rest. / Events Rooms / Rest. / Events Rooms / Rest. / Events Rooms / Rest. / Events Rooms / Rest. / Events Rooms / Rest. / Events Rooms / Rest. / Events Rooms / Rest. / Events Rooms / Rest. / Events G. Working Capital Days 0 - 30 Days 31 - 60 Days 61 - 90 Days 90 - 120 Days
Check: sums to 100%

Standard Standard Standard Standard Standard Standard Standard Standard Standard Standard Standard Standard Standard Standard Standard Standard Standard Standard Standard Standard

Standard_m1 Annual_m2 Standard_m1 Standard_m1 Standard_m1 Standard_m1 Standard_m1 Standard_m1 Standard_m1 Standard_m1 Standard_m1 Standard_m1 Standard_m1 Standard_m1 Standard_m1 BESPOKE_events BESPOKE_events BESPOKE_events BESPOKE_events BESPOKE_events Standard_m1

Drawings

Name Name #1 Name #2 Name #3 Name #4 Name #5 Name #6 Name #7 Name #8 Name #9 Name #10 Name #11 Name #12 Name #13 Name #14 Name #15 Name #16 Name #17 Name #18 Name #19

2013

2014

Debtors

CoS

Overheads

ERROR

ERROR

ERROR

H. Other items Depreciation Land and buildings Fixtures & fittings Office equipment Motor vehicle Bank Interest Overdraft Existing Term loan
Asset Life years

Basis St.Line St.Line Red.Balance St.Line

Rate 0.00% 0.00% 0.00% 0.00%

New Loans Principal Term Rate

If the headers on Loans or Leases are red, this indicates that the dates associated with the Loans / Leases are before the start of the first financial year. Start dates must be equal to or later than the beginning of the first financial year #1 #2 Years %

% %

Bank

Residual Drawdown Month Date of first repayment of principal (if different from drawdown date) Leases Principal Term Interest Commences I. Taxation Taxation Employers' PRSI Corporation tax VAT Standard Reduced Tourism Agricultural Zero Exempt Switch : Off means no VAT

Feb-13

Mar-14

Jan-13 Mar-13 #3

#1 Years Month

#2

Jan-13

Jan-13

Jan-13

2013 % % On 23.00% 13.50% 9.00% 4.80% 0.00% 0.00% 12.50%

2014 12.50%

23.00% 13.50% 13.50% 4.80% 0.00% 0.00%

XYZ Ltd J. Assets - inputs over individual months Opening Balances FA FA FA FA FA FA FA FA FA Cap WC WC WC WC WC WC WC WC WC WC WC WC WC Land & Buildings Land & Buildings Fixtures & Fittings Fixtures & Fittings Office Equipment Office Equipment Motor Vehicles Motor Vehicles Motor Vehicles Capital a/c Trade Debtors Stock Trade Creditors Other Creditors Overheads Payroll Control Account PAYE / PRSI Control Account Corporation Tax VAT Cash Existing Loan #1 Existing Loan #1 Existing Loan #1 Existing Loan #1 Additions Depreciation Additions Depreciation Additions Depreciation Additions New leases Depreciation Additions Balance Balance Balance Balance Balance Balance Balance Balance Balance Principal Term Rate % Balance WC WC WC WC Existing Loan #2 Existing Loan #2 Existing Loan #2 Existing Loan #2 Principal Term Rate % Balance WC WC WC WC Existing Lease Existing Lease Existing Lease Existing Lease Principal Term Rate % Balance

Jan-13

Feb-13

Mar-13

Apr-13

May-13

Jun-13

Jul-13

Aug-13

Sep-13

Oct-13

Nov-13

Dec-13

Jan-14

Feb-14

Mar-14

Apr-14

May-14

Jun-14

Jul-14

Aug-14

0 0 0

0 0 0

0 0 0

0 0 0

Sep-14

Oct-14

Nov-14

Dec-14

Sales Value Rooms Events Bar Restaurant Sales Cost of Sales Rooms Events Bar Restaurant CoS Sales Value Rooms Events Bar Restaurant Sales Cost of Sales Rooms Events Bar Restaurant CoS

Jan-13 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! Jan-14 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Feb-13 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! Feb-14 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Mar-13 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! Mar-14 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Apr-13 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! Apr-14 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

May-13 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! May-14 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Jun-13 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! Jun-14 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Jul-13 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! Jul-14 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Aug-13 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! Aug-14 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Sep-13 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! Sep-14 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Oct-13 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! Oct-14 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Nov-13 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! Nov-14 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Dec-13 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! Dec-14 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

XYZ Ltd Overheads Analysis for the year ending Function Item Marketing Wages & Salaries Marketing PAYE / PRSI Marketing Advertising Marketing Fees / Commissions Marketing Merchandising Marketing Sales Marketing Marketing & Promotion Administration Wages & Salaries Administration PAYE / PRSI Administration Bank charges Administration Bad Debts Administration Cleaning Administration Contract services Administration Credit card costs Administration Dues and subscriptions Administration Information systems Administration Legal fees Administration Loss and damage Administration Operating supplies & equip. Administration Postage Administration Printing and stationery Administration Professional fees Administration Security Administration Telecommunications Administration Training and development Administration Travel Administration Uniforms Administration Other Utilities Electricity Utilities Gas Utilities Oil Utilities Water Property-related Rents Property-related Rates Property-related Building Insurance Operations Wages & Salaries Operations PAYE / PRSI Operations Building supplies Operations Electrical & mech. equip. Operations Engineering supplies Operations Furniture Operations Grounds and landscaping Operations Heating, vent & a/c equip Operations Kitchen equipment Operations Laundry equipment Operations Life/safety Operations Operating supplies Operations Painting and decorating Operations Removal of waste matter Operations Spa / Wellness Operations Swimming pool Operations Training Operations Vehicle maintenance Rooms / Rest. / Events Wages & Salaries Rooms / Rest. / Events PAYE / PRSI Rooms / Rest. / Events Cable/satellite television Rooms / Rest. / Events China, Glassware, cutlery Rooms / Rest. / Events Laundry and dry cleaning Rooms / Rest. / Events Licenses Rooms / Rest. / Events Linen Rooms / Rest. / Events Music and entertainment

31-Dec-13 Group Payroll Control Account PAYE / PRSI Control Account Other Creditors - Overheads Other Creditors - Overheads Other Creditors - Overheads Other Creditors - Overheads Other Creditors - Overheads Payroll Control Account PAYE / PRSI Control Account Other Creditors - Overheads Other Creditors - Overheads Other Creditors - Overheads Other Creditors - Overheads Other Creditors - Overheads Other Creditors - Overheads Other Creditors - Overheads Other Creditors - Overheads Other Creditors - Overheads Other Creditors - Overheads Other Creditors - Overheads Other Creditors - Overheads Other Creditors - Overheads Other Creditors - Overheads Other Creditors - Overheads Other Creditors - Overheads Other Creditors - Overheads Other Creditors - Overheads Other Creditors - Overheads Other Creditors - Overheads Other Creditors - Overheads Other Creditors - Overheads Other Creditors - Overheads Other Creditors - Overheads Other Creditors - Overheads Other Creditors - Overheads Payroll Control Account PAYE / PRSI Control Account Other Creditors - Overheads Other Creditors - Overheads Other Creditors - Overheads Other Creditors - Overheads Other Creditors - Overheads Other Creditors - Overheads Other Creditors - Overheads Other Creditors - Overheads Other Creditors - Overheads Other Creditors - Overheads Other Creditors - Overheads Other Creditors - Overheads Other Creditors - Overheads Other Creditors - Overheads Other Creditors - Overheads Other Creditors - Overheads Payroll Control Account PAYE / PRSI Control Account Other Creditors - Overheads Other Creditors - Overheads Other Creditors - Overheads Other Creditors - Overheads Other Creditors - Overheads Other Creditors - Overheads

Jan-13 0 0 0 0 0 0 0 0 0 0 #DIV/0! 0 #DIV/0! #DIV/0! 0 0 0 #DIV/0! 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Feb-13 0 0 0 0 0 0 0 0 0 0 #DIV/0! 0 #DIV/0! #DIV/0! 0 0 0 #DIV/0! 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Mar-13 0 0 0 0 0 0 0 0 0 0 #DIV/0! 0 #DIV/0! #DIV/0! 0 0 0 #DIV/0! 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Apr-13 0 0 0 0 0 0 0 0 0 0 #DIV/0! 0 #DIV/0! #DIV/0! 0 0 0 #DIV/0! 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

May-13 0 0 0 0 0 0 0 0 0 0 #DIV/0! 0 #DIV/0! #DIV/0! 0 0 0 #DIV/0! 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Jun-13 0 0 0 0 0 0 0 0 0 0 #DIV/0! 0 #DIV/0! #DIV/0! 0 0 0 #DIV/0! 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Jul-13 0 0 0 0 0 0 0 0 0 0 #DIV/0! 0 #DIV/0! #DIV/0! 0 0 0 #DIV/0! 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Aug-13 0 0 0 0 0 0 0 0 0 0 #DIV/0! 0 #DIV/0! #DIV/0! 0 0 0 #DIV/0! 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Sep-13 0 0 0 0 0 0 0 0 0 0 #DIV/0! 0 #DIV/0! #DIV/0! 0 0 0 #DIV/0! 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Oct-13 0 0 0 0 0 0 0 0 0 0 #DIV/0! 0 #DIV/0! #DIV/0! 0 0 0 #DIV/0! 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Nov-13 0 0 0 0 0 0 0 0 0 0 #DIV/0! 0 #DIV/0! #DIV/0! 0 0 0 #DIV/0! 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Dec-13 0 0 0 0 0 0 0 0 0 0 #DIV/0! 0 #DIV/0! #DIV/0! 0 0 0 #DIV/0! 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

XYZ Ltd Overheads Analysis for the year ending 31-Dec-14 Jan-14 Feb-14 Mar-14 Apr-14 May-14 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 0 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Jun-14 0 0 0 0 0 0 0 0 0 0 #DIV/0! 0 #DIV/0! #DIV/0! 0 0 0 #DIV/0! 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Jul-14 0 0 0 0 0 0 0 0 0 0 #DIV/0! 0 #DIV/0! #DIV/0! 0 0 0 #DIV/0! 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Aug-14 0 0 0 0 0 0 0 0 0 0 #DIV/0! 0 #DIV/0! #DIV/0! 0 0 0 #DIV/0! 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Sep-14 0 0 0 0 0 0 0 0 0 0 #DIV/0! 0 #DIV/0! #DIV/0! 0 0 0 #DIV/0! 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Oct-14 0 0 0 0 0 0 0 0 0 0 #DIV/0! 0 #DIV/0! #DIV/0! 0 0 0 #DIV/0! 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Nov-14 0 0 0 0 0 0 0 0 0 0 #DIV/0! 0 #DIV/0! #DIV/0! 0 0 0 #DIV/0! 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Dec-14 0 0 0 0 0 0 0 0 0 0 #DIV/0! 0 #DIV/0! #DIV/0! 0 0 0 #DIV/0! 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

XYZ Ltd Profit & Loss Account for the year ending: Sales Cost of Sales Gross Profit Overheads Administration Marketing Operations Property-related Rooms / Rest. / Events Utilities Total Overheads EBITDA Depreciation EBIT Lease interest Loan interest Bank interest Total interest PBT Taxation PAT Accumulated results XYZ Ltd Profit & Loss Account for the year ending:

31-Dec-13 Jan-13 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 #DIV/0! 0 0 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Feb-13 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 #DIV/0! 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Mar-13 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 #DIV/0! 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Apr-13 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 #DIV/0! 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

May-13 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 #DIV/0! 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Jun-13 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 #DIV/0! 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Jul-13 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 #DIV/0! 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Aug-13 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 #DIV/0! 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Sep-13 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 #DIV/0! 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

31-Dec-14

P&L

Page 18

Oct-13 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 #DIV/0! 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Nov-13 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 #DIV/0! 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Dec-13 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 #DIV/0! 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

P&L

Page 19

P&L Sales Cost of Sales Gross Profit Overheads Administration Marketing Operations Property-related Rooms / Rest. / Events Utilities Total Overheads EBITDA Depreciation EBIT Lease interest Loan interest Bank interest Total interest PBT Taxation PAT Accumulated results

Jan-14 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 #DIV/0! 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Feb-14 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 #DIV/0! 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Mar-14 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 #DIV/0! 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Apr-14 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 #DIV/0! 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

May-14 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 #DIV/0! 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Jun-14 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 #DIV/0! 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Jul-14 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 #DIV/0! 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Aug-14 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 #DIV/0! 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Sep-14 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 #DIV/0! 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

P&L

Page 20

Oct-14 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 #DIV/0! 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Nov-14 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 #DIV/0! 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Dec-14 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 #DIV/0! 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

P&L

Page 21

XYZ Ltd Balance Sheet for the year ending: Opening Fixed Assets Tangible Assets Current Assets Stock Trade Debtors VAT Cash at hand and in Bank Current Liabilities Trade Creditors Other creditors PAYE / PRSI Overdraft Corporation Tax VAT Bank Loan Loan Obligations Finance Lease Obligations 0

31-Dec-13 Jan-13 0

Feb-13 0

Mar-13 0

Apr-13 0

May-13 0

Jun-13 0

Jul-13 0

Aug-13 0

Sep-13 0

Oct-13 0

Nov-13 0

Dec-13 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 0 #DIV/0! #DIV/0!

0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 0 #DIV/0! #DIV/0!

0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 0 #DIV/0! #DIV/0!

0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 0 #DIV/0! #DIV/0!

0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 0 #DIV/0! #DIV/0!

0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 0 #DIV/0! #DIV/0!

0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 0 #DIV/0! #DIV/0!

0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 0 #DIV/0! #DIV/0!

0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 0 #DIV/0! #DIV/0!

0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 0 #DIV/0! #DIV/0!

0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 0 #DIV/0! #DIV/0!

0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 0 #DIV/0! #DIV/0!

Net Current Assets / (Liabilities) Long Term Liabilities Bank Loan Loan Obligations Finance Lease obligations

0 0 0 0 0

0 0 0 0 #DIV/0!

0 0 0 0 #DIV/0!

0 0 0 0 #DIV/0!

0 0 0 0 #DIV/0!

0 0 0 0 #DIV/0!

0 0 0 0 #DIV/0!

0 0 0 0 #DIV/0!

0 0 0 0 #DIV/0!

0 0 0 0 #DIV/0!

0 0 0 0 #DIV/0!

0 0 0 0 #DIV/0!

0 0 0 0 #DIV/0!

Net Assets / (Liabilities) Capital and reserves Capital a/c Profit and loss account Drawings Reserves Shareholders Funds
Check

0 0 0 0 0
0

0 #DIV/0! 0 0 #DIV/0!
#DIV/0!

0 #DIV/0! 0 0 #DIV/0!
#DIV/0!

0 #DIV/0! 0 0 #DIV/0!
#DIV/0!

0 #DIV/0! 0 0 #DIV/0!
#DIV/0!

0 #DIV/0! 0 0 #DIV/0!
#DIV/0!

0 #DIV/0! 0 0 #DIV/0!
#DIV/0!

0 #DIV/0! 0 0 #DIV/0!
#DIV/0!

0 #DIV/0! 0 0 #DIV/0!
#DIV/0!

0 #DIV/0! 0 0 #DIV/0!
#DIV/0!

0 #DIV/0! 0 0 #DIV/0!
#DIV/0!

0 #DIV/0! 0 0 #DIV/0!
#DIV/0!

0 #DIV/0! 0 0 #DIV/0!
#DIV/0!

BS

Page 22

XYZ Ltd Balance Sheet for the year ending:

31-Dec-14

BS

Page 23

Opening Fixed Assets Tangible Assets Current Assets Stock Trade Debtors VAT Cash at hand and in Bank Current Liabilities Trade Creditors Other creditors PAYE / PRSI Overdraft Corporation Tax VAT Bank Loan Loan Obligations Finance Lease Obligations 0

Jan-14 0

Feb-14 0

Mar-14 0

Apr-14 0

May-14 0

Jun-14 0

Jul-14 0

Aug-14 0

Sep-14 0

Oct-14 0

Nov-14 0

Dec-14 0

0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 0 #DIV/0! #DIV/0!

0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 0 #DIV/0! #DIV/0!

0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 0 #DIV/0! #DIV/0!

0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 0 #DIV/0! #DIV/0!

0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 0 #DIV/0! #DIV/0!

0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 0 #DIV/0! #DIV/0!

0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 0 #DIV/0! #DIV/0!

0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 0 #DIV/0! #DIV/0!

0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 0 #DIV/0! #DIV/0!

0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 0 #DIV/0! #DIV/0!

0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 0 #DIV/0! #DIV/0!

0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 0 #DIV/0! #DIV/0!

0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 0 #DIV/0! #DIV/0!

Net Current Assets / (Liabilities) Long Term Liabilities Bank Loan Loan Obligations Finance Lease obligations

0 0 0 0 #DIV/0!

0 0 0 0 #DIV/0!

0 0 0 0 #DIV/0!

0 0 0 0 #DIV/0!

0 0 0 0 #DIV/0!

0 0 0 0 #DIV/0!

0 0 0 0 #DIV/0!

0 0 0 0 #DIV/0!

0 0 0 0 #DIV/0!

0 0 0 0 #DIV/0!

0 0 0 0 #DIV/0!

0 0 0 0 #DIV/0!

0 0 0 0 #DIV/0!

Net Assets / (Liabilities) Capital and reserves Capital a/c Profit and loss account Drawings Reserves Shareholders Funds
Check

0 0 0 #DIV/0! #DIV/0!
#DIV/0!

0 #DIV/0! 0 #DIV/0! #DIV/0!

#DIV/0!

0 #DIV/0! 0 #DIV/0! #DIV/0!

#DIV/0!

0 #DIV/0! 0 #DIV/0! #DIV/0!

#DIV/0!

0 #DIV/0! 0 #DIV/0! #DIV/0!

#DIV/0!

0 #DIV/0! 0 #DIV/0! #DIV/0!

#DIV/0!

0 #DIV/0! 0 #DIV/0! #DIV/0!

#DIV/0!

0 #DIV/0! 0 #DIV/0! #DIV/0!

#DIV/0!

0 #DIV/0! 0 #DIV/0! #DIV/0!

#DIV/0!

0 #DIV/0! 0 #DIV/0! #DIV/0!

#DIV/0!

0 #DIV/0! 0 #DIV/0! #DIV/0!

#DIV/0!

0 #DIV/0! 0 #DIV/0! #DIV/0!

#DIV/0!

0 #DIV/0! 0 #DIV/0! #DIV/0!

#DIV/0!

BS

Page 24

XYZ Ltd Cashflow for the year ending: Inflows Sales Receipts VAT Bank Debt Loans Lease Receipts Equity Total Inflows Outflows Fixed Asset Additions Creditor Payments - COS Creditor Payments - Overheads Payroll PAYE / PRSI Drawings Corporation Tax VAT Bank Loan - Interest Bank Loan - Repayment Loan - Repayment Finance Leases Total Outflows Net Cash Inflow / (Outflow) Cash Reconciliation Opening Balance Net Cash Inflow / (Outflow) Overdraft Interest Closing Balance XYZ Ltd Cashflow for the year ending:

31-Dec-13 Jan-13 #DIV/0! 0 0 0 0 0 #DIV/0!

Feb-13 #DIV/0! #DIV/0! 0 0 0 0 #DIV/0!

Mar-13 #DIV/0! #DIV/0! 0 0 0 0 #DIV/0!

Apr-13 #DIV/0! #DIV/0! 0 0 0 0 #DIV/0!

May-13 #DIV/0! #DIV/0! 0 0 0 0 #DIV/0!

Jun-13 #DIV/0! #DIV/0! 0 0 0 0 #DIV/0!

Jul-13 #DIV/0! #DIV/0! 0 0 0 0 #DIV/0!

Aug-13 #DIV/0! #DIV/0! 0 0 0 0 #DIV/0!

Sep-13 #DIV/0! #DIV/0! 0 0 0 0 #DIV/0!

Oct-13 #DIV/0! #DIV/0! 0 0 0 0 #DIV/0!

Nov-13 #DIV/0! #DIV/0! 0 0 0 0 #DIV/0!

Dec-13 #DIV/0! #DIV/0! 0 0 0 0 #DIV/0!

0 #DIV/0! #DIV/0! #DIV/0! 0 0 0 0 0 0 0 0 #DIV/0! #DIV/0!

0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 #DIV/0! 0 0 0 0 #DIV/0! #DIV/0!

0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 #DIV/0! 0 0 0 0 #DIV/0! #DIV/0!

0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 #DIV/0! 0 0 0 0 #DIV/0! #DIV/0!

0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 #DIV/0! 0 0 0 0 #DIV/0! #DIV/0!

0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 #DIV/0! 0 0 0 0 #DIV/0! #DIV/0!

0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 #DIV/0! 0 0 0 0 #DIV/0! #DIV/0!

0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 #DIV/0! 0 0 0 0 #DIV/0! #DIV/0!

0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 #DIV/0! 0 0 0 0 #DIV/0! #DIV/0!

0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 #DIV/0! 0 0 0 0 #DIV/0! #DIV/0!

0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 #DIV/0! 0 0 0 0 #DIV/0! #DIV/0!

0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 #DIV/0! 0 0 0 0 #DIV/0! #DIV/0!

0 #DIV/0! 0 #DIV/0!

#DIV/0! #DIV/0! #DIV/0! #DIV/0!

#DIV/0! #DIV/0! #DIV/0! #DIV/0!

#DIV/0! #DIV/0! #DIV/0! #DIV/0!

#DIV/0! #DIV/0! #DIV/0! #DIV/0!

#DIV/0! #DIV/0! #DIV/0! #DIV/0!

#DIV/0! #DIV/0! #DIV/0! #DIV/0!

#DIV/0! #DIV/0! #DIV/0! #DIV/0!

#DIV/0! #DIV/0! #DIV/0! #DIV/0!

#DIV/0! #DIV/0! #DIV/0! #DIV/0!

#DIV/0! #DIV/0! #DIV/0! #DIV/0!

#DIV/0! #DIV/0! #DIV/0! #DIV/0!

31-Dec-14

Cash

Page 25

Jan-14 Inflows Sales Receipts VAT Bank Debt Loans Lease Receipts Equity Total Inflows Outflows Fixed Asset Additions Creditor Payments - COS Creditor Payments - Overheads Payroll PAYE / PRSI Drawings Corporation Tax VAT Bank Loan - Interest Bank Loan - Repayment Loan - Repayment Finance Leases Total Outflows Net Cash Inflow / (Outflow) 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 #DIV/0! 0 0 0 0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 0 0 #DIV/0!

Feb-14 #DIV/0! #DIV/0! 0 0 0 0 #DIV/0!

Mar-14 #DIV/0! #DIV/0! 0 0 0 0 #DIV/0!

Apr-14 #DIV/0! #DIV/0! 0 0 0 0 #DIV/0!

May-14 #DIV/0! #DIV/0! 0 0 0 0 #DIV/0!

Jun-14 #DIV/0! #DIV/0! 0 0 0 0 #DIV/0!

Jul-14 #DIV/0! #DIV/0! 0 0 0 0 #DIV/0!

Aug-14 #DIV/0! #DIV/0! 0 0 0 0 #DIV/0!

Sep-14 #DIV/0! #DIV/0! 0 0 0 0 #DIV/0!

Oct-14 #DIV/0! #DIV/0! 0 0 0 0 #DIV/0!

Nov-14 #DIV/0! #DIV/0! 0 0 0 0 #DIV/0!

Dec-14 #DIV/0! #DIV/0! 0 0 0 0 #DIV/0!

0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 #DIV/0! 0 0 0 0 #DIV/0! #DIV/0!

0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 #DIV/0! 0 0 0 0 #DIV/0! #DIV/0!

0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 #DIV/0! 0 0 0 0 #DIV/0! #DIV/0!

0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 #DIV/0! 0 0 0 0 #DIV/0! #DIV/0!

0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 #DIV/0! 0 0 0 0 #DIV/0! #DIV/0!

0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 #DIV/0! 0 0 0 0 #DIV/0! #DIV/0!

0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 #DIV/0! 0 0 0 0 #DIV/0! #DIV/0!

0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 #DIV/0! 0 0 0 0 #DIV/0! #DIV/0!

0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 #DIV/0! #DIV/0! 0 0 0 0 #DIV/0! #DIV/0!

0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 #DIV/0! 0 0 0 0 #DIV/0! #DIV/0!

0 #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0 0 #DIV/0! 0 0 0 0 #DIV/0! #DIV/0!

Cash Reconciliation Opening Balance Net Cash Inflow / (Outflow) Overdraft Interest Closing Balance

#DIV/0! #DIV/0! #DIV/0! #DIV/0!

#DIV/0! #DIV/0! #DIV/0! #DIV/0!

#DIV/0! #DIV/0! #DIV/0! #DIV/0!

#DIV/0! #DIV/0! #DIV/0! #DIV/0!

#DIV/0! #DIV/0! #DIV/0! #DIV/0!

#DIV/0! #DIV/0! #DIV/0! #DIV/0!

#DIV/0! #DIV/0! #DIV/0! #DIV/0!

#DIV/0! #DIV/0! #DIV/0! #DIV/0!

#DIV/0! #DIV/0! #DIV/0! #DIV/0!

#DIV/0! #DIV/0! #DIV/0! #DIV/0!

#DIV/0! #DIV/0! #DIV/0! #DIV/0!

#DIV/0! #DIV/0! #DIV/0! #DIV/0!

Cash

Page 26

XYZ Ltd

Profit & Loss Sales Cost of Sales Gross Profit Overheads EBITDA Depreciation Interest / Charges Taxation Net profit/(loss) Balance Sheet

2013 '000 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0.0 #DIV/0! #DIV/0! #DIV/0! 2013 '000 0.0

2014 '000 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! 0.0 #DIV/0! #DIV/0! #DIV/0! 2014 '000 0.0

Cashflow Opening balance Inflows

2013 '000 0.0 #DIV/0!

2014 '000 #DIV/0! #DIV/0!

Outflows

#DIV/0!

#DIV/0!

Closing Balance Ratios

#DIV/0! 2013

#DIV/0! 2014

Fixed Assets

Current Ratio Quick Ratio Working Capital: Sales Revenue Debtors : Creditors Ratio As a ratio of Sales: EBITDA EBIT PBT PAT

0.00 0.00 0.0% 0.00

0.00 0.00 0.0% 0.00

Current Assets Current Liabilities Net Current Assets Long-term Liabilities

#DIV/0! #DIV/0! #DIV/0! 0.0

#DIV/0! #DIV/0! #DIV/0! 0.0

Net Assets

#DIV/0!

#DIV/0!

0.0% 0.0% 0.0% 0.0%

0.0% 0.0% 0.0% 0.0%

CASH FLOW - TWO YEARS XYZ Ltd

0
0

0
0 Cashflow - '000 0

0
0

0
0

0
0

Jan-13

Feb-13 Mar-13 Apr-13 May-13 Jun-13

Jul-13

Aug-13 Sep-13 Oct-13 Nov-13 Dec-13

Jan-14

Feb-14 Mar-14 Apr-14 May-14 Jun-14

Jul-14

Aug-14 Sep-14 Oct-14 Nov-14 Dec-14

Date In Out Period Date In Out Cum

Jan-13 #DIV/0! #DIV/0! #DIV/0! Jan-14 #DIV/0! #DIV/0! #DIV/0!

Feb-13 #DIV/0! #DIV/0! #DIV/0! Feb-14 #DIV/0! #DIV/0! #DIV/0!

Mar-13 #DIV/0! #DIV/0! #DIV/0! Mar-14 #DIV/0! #DIV/0! #DIV/0!

Apr-13 #DIV/0! #DIV/0! #DIV/0! Apr-14 #DIV/0! #DIV/0! #DIV/0!

May-13 #DIV/0! #DIV/0! #DIV/0! May-14 #DIV/0! #DIV/0! #DIV/0!

Jun-13 #DIV/0! #DIV/0! #DIV/0! Jun-14 #DIV/0! #DIV/0! #DIV/0!

Jul-13 #DIV/0! #DIV/0! #DIV/0! Jul-14 #DIV/0! #DIV/0! #DIV/0!

Aug-13 #DIV/0! #DIV/0! #DIV/0! Aug-14 #DIV/0! #DIV/0! #DIV/0!

Sep-13 #DIV/0! #DIV/0! #DIV/0! Sep-14 #DIV/0! #DIV/0! #DIV/0!

Oct-13 #DIV/0! #DIV/0! #DIV/0! Oct-14 #DIV/0! #DIV/0! #DIV/0!

Nov-13 #DIV/0! #DIV/0! #DIV/0! Nov-14 #DIV/0! #DIV/0! #DIV/0!

Dec-13 #DIV/0! #DIV/0! #DIV/0! Dec-14 #DIV/0! #DIV/0! #DIV/0! Date In Out Cum Jan-13 #DIV/0! #DIV/0! #DIV/0! Feb-13 #DIV/0! #DIV/0! #DIV/0! Mar-13 #DIV/0! #DIV/0! #DIV/0! Apr-13 #DIV/0! #DIV/0! #DIV/0! May-13 #DIV/0! #DIV/0! #DIV/0!

Jun-13 #DIV/0! #DIV/0! #DIV/0!

Jul-13 #DIV/0! #DIV/0! #DIV/0!

Aug-13 #DIV/0! #DIV/0! #DIV/0!

Sep-13 #DIV/0! #DIV/0! #DIV/0!

Oct-13 #DIV/0! #DIV/0! #DIV/0!

Nov-13 #DIV/0! #DIV/0! #DIV/0!

Dec-13 #DIV/0! #DIV/0! #DIV/0!

Jan-14 #DIV/0! #DIV/0! #DIV/0!

Feb-14 #DIV/0! #DIV/0! #DIV/0!

Mar-14 #DIV/0! #DIV/0! #DIV/0!

Apr-14 #DIV/0! #DIV/0! #DIV/0!

May-14 #DIV/0! #DIV/0! #DIV/0!

Jun-14 #DIV/0! #DIV/0! #DIV/0!

Jul-14 #DIV/0! #DIV/0! #DIV/0!

Aug-14 #DIV/0! #DIV/0! #DIV/0!

Sep-14 #DIV/0! #DIV/0! #DIV/0!

Oct-14 #DIV/0! #DIV/0! #DIV/0!

Nov-14 #DIV/0! #DIV/0! #DIV/0!

Dec-14 #DIV/0! #DIV/0! #DIV/0!

For more information please contact: Brendan Waters Partner Tel: +353 (0) 1 449 4400 email: bwaters@mazars.ie Mazars, Harcourt Centre, Block 3, Harcourt Road, Dublin 2 Mazars.ie