Costs
Start up costs
1.
Rent.
·
In Romford
~ £2000 pcm + 2 months deposit
·
£2000 + £4000 = £6000/first month
·
Total: £6000.00
2.
Licensing
·
Massage and special treatment license - £ 231.00
·
Sound
recordings license - Phonographic Performance Limited (PPL) - £76.07
·
Total : £307.07/year
3.
Equipment
Equipment
|
Quantity
|
Total price
|
Reception desk
|
1
|
£615.00
|
Waiting sofa
|
1
|
£269.00
|
Cash register
|
1
|
£134.00
|
Waiting room table
|
1
|
£111.00
|
Massage couch
|
1
|
£199.00
|
Basins
|
4
|
£276.00
|
Trolleys
|
5
|
£575.00
|
Chairs
|
6
|
£534.00
|
Display stands
|
3
|
£597.00
|
Cabinets
|
2
|
£1190.00
|
Waxing coach
|
1
|
£195.00
|
Nail stations
|
2
|
£318.00
|
UV nail lamps
|
2
|
£159.98
|
Pedicure chair
|
1
|
£299.00
|
Magazine rack
|
1
|
£39.99
|
Coat rack
|
1
|
£44.99
|
Hot towel warmer
|
1
|
£129.00
|
Magnifiers
|
2
|
£49.00
|
Sterilizer
|
1
|
£99.00
|
Bins
|
7
|
£140.00
|
Uniforms – tunics
|
5
|
£174.95
|
Face towels
|
20
|
£17.80
|
Hand towels
|
20
|
£59.80
|
Body towels
|
20
|
£119.80
|
Big mirrors
|
3
|
£825.00
|
Small mirrors
|
3
|
£10.50
|
Total:
|
£7,181.81
|
|
4.
Stock
Product
|
Quantity
|
Total
price
|
Waxing kit
|
1
|
£56.45
|
Make up kit
|
1
|
£22.55
|
Pedicure kit
|
1
|
£28.99
|
Sanitizing hand and foot spray
|
1
|
£6.59
|
Hand wash
|
5
|
£6.95
|
Make up case
|
1
|
£74.99
|
Mascara
|
1
|
£10.69
|
Liquid eyeliner
|
1
|
£12.19
|
Bronzer
|
1
|
£14.69
|
concealers
|
3
|
£26.67
|
Eyeliner
|
5
|
£32.95
|
Lip gloss
|
5
|
£36.95
|
Brushes kit
|
1
|
£22.49
|
Foundation kit
|
1
|
£29.99
|
Eyebrow tint
|
4
|
£20.36
|
Tint brush
|
2
|
£3.98
|
Permanent lashes kit
|
1
|
£64.99
|
Eyelash dye kit
|
1
|
£16.99
|
Tanning machine kit
|
1
|
£199.99
|
Spray tan cubicle
|
1
|
£89.99
|
Aroma stone
|
1
|
£16.99
|
Melted wax rechargeable candles
|
1
|
£44.99
|
Body wrap
|
1
|
£15.95
|
Oil and Lotion warmer
|
1
|
£19.99
|
Aromatherapy oils kit
|
1
|
£55.00
|
Facial skin therapy kit
|
1
|
£51.99
|
Aromatherapy body + facial blend kit
|
1
|
£43.99
|
Reflexology music CD
|
1
|
£9.99
|
Skincare kit
|
1
|
£94.99
|
Threading kit
|
1
|
£20.00
|
Manicure tools
|
2
|
£40.00
|
Soak off gels
|
2
|
£16.40
|
Nail polish removers
|
2
|
£4.00
|
Comfort hand rests
|
2
|
£20.00
|
Easy soaks
|
2
|
£49.98
|
UV gel kit
|
2
|
£159.98
|
Nail polish display
|
1
|
£374.99
|
Wax pot heater
|
1
|
£33.00
|
Disposable spatulas
|
1
|
£1.09
|
Waxing kit
|
1
|
£49.49
|
Powder Free Latex Gloves
|
1
|
£6.69
|
Disposable Waterproof Couch Roll
|
£8.50
|
|
Dual Faced Muslin Edge Stitched Cosmetic Pads
|
2
|
£3.18
|
Total:
|
£1,920.62
|
|
5.
Advertising
·
250 Leaflets - £32.00
·
250 Business cards - £2.99
·
Total :
£34.99
Total costs:
£6000.00 + £307.07 + £7,181.81 + £1,920.62 + £34.99 = £15444.49
Fixed costs
1.
Rent
·
£2000/month
·
£2000 x 11months = £22000/year (excluding first month payment)
·
£2000 x 23months = £46000/2years
2.
Salaries
·
3 therapists earning up to £1000/month
·
3 x £1000 = £3000/month
·
£3000 x 12months = £36000/year
·
£36000 x 2= £72000/2
years
3.
Advertising
·
250 Leaflets - £32.00
·
250 Business cards - £2.99
·
£32.00 + £2.99 = £34.99 /month
·
£34.99 x 12months = £419.88/year
·
£419.88x 2= £839.76/
2 years
4.
Licensing
·
£307.07/2nd
year (excluding first year payment as it’s in start up costs)
Total costs/year:
£22000 + £36000 + £419.88= £58419.88
Total costs/2 years
46000 + £72000 + £839.76 + £307.07= £119146.83
Variable costs
1.
Utilities and rates
·
Rates ~ £6,386.75/year
·
£6,386.75/12months= £532.23/month
·
£6,386.75 x 2= £12773.50/2 years
·
Electricity ~ £450/year
·
£450/12months=£37.50/month
·
£450 x 2= £900/2
years
·
Total: £6836.75/year
·
£6836.75 x 2= £13673.50/2 years
2. Stock
·
Renewal
3 times/year
·
£1,920.62
x 3 = £5761.86/year
·
£5761.86
x 2 = £11523.72/2 years
Total
costs/year:
£6836.75 + £5761.86
= £12598.61
Total costs/2 years:
£13673.50 + £11523.72
= £25197.22
My prices
Treatment
|
|
1.
Brazilian
wax
|
£19.00
|
2.
Half leg
wax
|
£14.00
|
3.
Full leg
wax
|
£19.00
|
4.
Under
arm wax
|
£8.00
|
5.
Bikini
wax
|
£9.00
|
6.
Upper
Lip or Chin wax
|
£7.00
|
7.
Full
back wax
|
£19.00
|
8.
Upper
back wax
|
£9.00
|
9.
Chest
|
£14.00
|
10. Abdominals
|
£8.00
|
11. Additional area
|
£4.00
|
12. Special make-up
|
£32.00
|
13. Make up consultation
|
£39.00
|
14. Eyelash extensions full set
|
£48.00
|
15. Eyelash extensions half set
|
£39.00
|
16. Lash removal
|
£5.00
|
17. Eyelashes infills
|
£19.00
|
18. Party lashes
|
£18.00
|
19. Eyebrow tint
|
£5.50
|
20. Eyelash tint
|
£8.00
|
21. Lash and Brow Tint
|
£14.00
|
22. Eyebrow Shape Wax or Tweezers
|
£5.00
|
23. Eyebrow threading
|
£6.00
|
24. Eyebrow Wax and Tint
|
£9.00
|
25. Eyebrow wax
|
£6.00
|
26. Express Manicure
|
£19.00
|
27. French Manicure
|
£24.00
|
28. Express Pedicure
|
£29.00
|
29. French Pedicure
|
£34.00
|
30. Gelish/Acrylic Manicure
|
£29.00
|
31. Gelish/Acrylic Pedicure
|
£39.00
|
32. Overlays
|
£19.00
|
33. Infills
|
£17.00
|
34. Soak off
|
£5.00
|
35. Repair (each)
|
£2.00
|
36. Aromatherapy massage - body
|
£45.00
|
37. Stress relief massage
|
£24.00
|
38. Back, neck and shoulder massage
|
£19.00
|
39. Body scrub & massage
|
£34.00
|
40. Body scrub & moisture
|
£24.00
|
41. Swedish Massage
|
£35.00
|
42. Cellulite massage
|
£15.00
|
43. Aromatherapy - facial
|
£24.00
|
44. Deep cleanse - facial
|
£34.00
|
45. Anti ageing - facial
|
£49.00
|
46. Acne treatment
|
£29.00
|
47. Basic facial
|
£24.00
|
48. Instant tan – full body
|
£19.00
|
49. Instant tam – half body
|
£15.00
|
50. Instant tan - face
|
£7.00
|
51. Instant tan – course of five (full body)
|
£84.00
|
52. Instant tan – face shoulders and arms
|
£15.00
|
53. Instant tan – Legs only
|
£14.00
|
Total:
|
£1110.50
|
Average:
|
£20.19
|
Breakeven calculation
Variable costs/ per unit
Variable costs/2
years - £25197.22
53 services
£25197.22 / 53 services = £475.42
Variable costs / month
- £1049.88
53 services
£1049.88 / 53 services = £19.81
Fixed costs
£119146.83/ 2 years
£4964.45 / month
Break Even Analysis
|
4964.45 / 20.19-19.81= 13,065
Breakeven at 13,065 units
Cash flow forecast
Profit and loss forecast
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