Total Sales
£20,480.54
Bills Paid
£19,967.81
Current Bank Balance
£8.73
Current Monthly Commitments (excluding payroll)
£4,655.33
Outstanding Liabilities
£6,264.36
Funding Shortfall
£10,910.96
Strategic Objective
Increase average daily sales from approximately £100 to £500 per day within the next six months, while reducing fixed operating costs and restoring positive monthly cash flow.
Current Average Daily Sales
£100
Target Average Daily Sales
£500
Timeframe
6 months
Weekly Performance
| Week Commencing | Weekly Sales | Opening Bank | Square Deposits | Other Cash In | Total Cash | Payroll | Bills Paid | Total Cash Out | Closing Bank | Issues | Management Actions |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 2026-03-16 | 476.50 | 250.76 | 237.78 | 854.20 | 1091.98 | 231.83 | 1110.58 | 1342.41 | 0.33 | Launch week. Trading commenced on Friday 21 March 2026. Weekly sales represent a partial trading week. | Completed the Roast & Sip launch and commenced customer trading. |
| 2026-03-23 | 3052.70 | 0.33 | 1390.15 | 0.00 | 1390.15 | 0.00 | 1383.79 | 1383.79 | 6.69 | ||
| 2026-03-30 | 2615.70 | 6.69 | 3791.56 | 148.01 | 3939.57 | 0.00 | 3939.56 | 3939.56 | 6.7 | Bryant travelled to the UK on 3 April to support cafe operations. | |
| 2026-04-06 | 2462.65 | 6.7 | 1666.06 | 0.00 | 1666.06 | 0.00 | 1533.82 | 1533.82 | 83.98 | ||
| 2026-04-13 | 2042.43 | 83.98 | 1923.70 | 0.00 | 1923.70 | 354.71 | 1443.29 | 1798.00 | 109.68 | Bryant returned to the United States on 16 April. | Brought in Azam to strengthen lunchtime service. |
| 2026-04-20 | 1433.04 | 109.68 | 797.10 | 0.86 | 797.96 | 218.53 | 687.15 | 905.68 | 1.96 | Event: Toasties sales materially reduced from the previous selling week. Impact: Toasties sales fell by at least 25% from the prior selling week. | |
| 2026-04-27 | 1596.90 | 1.96 | 1639.85 | 565.48 | 2205.33 | 0.00 | 2191.76 | 2191.76 | 14.57 | Event: Margaret left the cafe at the end of April. Impact: Staffing changed. | Azam joined the rota to support lunchtime sales following Margaret's departure. |
| 2026-05-04 | 1646.25 | 14.57 | 679.65 | 1010.00 | 1689.65 | 293.43 | 1299.47 | 1592.90 | 6.32 | Obtained a Capital on Tap business credit facility to support business cash flow. | |
| 2026-05-11 | 1460.88 | 6.32 | 1643.21 | 18.90 | 1662.11 | 607.49 | 807.60 | 1415.09 | 253.34 | Event: Zipporah returned to the United States on 14 May. Day to day management became remote. Impact: Reduced founder presence in the cafe. | Joined Deliveroo on 12 May to increase sales. Impact to date: Low. |
| 2026-05-18 | 1242.76 | 253.34 | 1497.00 | 1.00 | 1498.00 | 900.45 | 838.42 | 1738.87 | 12.47 | Event: Rachel's sister completed an internship between 19 and 22 May. Customers found her rude. Impact: We only found out after the fact as customer sales declined and Sarah later raised customer experience issues. | Contacted the affected customer directly and apologised. |
| 2026-05-25 | 665.57 | 12.47 | 1086.58 | 40.26 | 1126.84 | 68.39 | 1008.67 | 1077.06 | 62.25 | Event 1: May Bank Holiday. Impact: Lower customer footfall. Event 2: Eversys grinder malfunction during 23 and 24 May. Impact: Lost customers and slower service. Event 3: Negative Google reviews relating to customer service began affecting customer confidence. Impact: Reduced repeat business. | Action 1: Responded to the negative Google review (Zipporah). Action 2: Mitigated low cash flow by reviewing supplier invoices and submitting a VAT reclaim to HMRC to generate cash for payroll and operating expenses. |
| 2026-06-01 | 643.59 | 62.25 | 604.87 | 3417.87 | 4022.74 | 403.14 | 3205.42 | 3608.56 | 26.43 | Event: HMRC VAT refund of GBP 2961.27 received. Impact: Used to pay June rent and other operating costs. | |
| 2026-06-08 | 791.82 | 26.43 | 478.70 | 0.76 | 479.46 | 460.25 | 43.73 | 503.98 | 1.91 | Event: Continued impact from negative Google reviews and customer service concerns. Impact: Customer confidence remained affected. | Joined Uber Eats on 10 June to increase sales. Impact to date: Low. |
| 2026-06-15 | 349.75 | 1.91 | 957.27 | 0.75 | 958.02 | 389.16 | 474.55 | 863.71 | 8.73 | Event: Very weak trading week. Impact: Payroll exceeded weekly customer sales. Event: Payroll was funded from Square settlement deposits rather than from the same week's customer sales. Impact: Trading remained weak and cash reserves were extremely limited. | |
| Total | 20480.54 | 18393.48 | 6058.09 | 24451.57 | 3927.38 | 19967.81 | 23895.19 |
Monthly Snapshot
| Month | Sales | Payroll | Bills Paid | Total Cash Out | Average Weekly Sales |
|---|---|---|---|---|---|
| March | £6,144.90 | £231.83 | £6,433.93 | £6,665.76 | £2,048.30 |
| April | £7,535.02 | £573.24 | £5,856.02 | £6,429.26 | £1,883.76 |
| May | £5,015.46 | £1,869.76 | £3,954.16 | £5,823.92 | £1,253.86 |
| June (Month to Date) | £1,785.16 | £1,252.55 | £3,723.70 | £4,976.25 | £595.05 |
| Total | £20,480.54 | £3,927.38 | £19,967.81 | £23,895.19 |
Current Financial Position
| Metric | Amount |
|---|---|
| Current Monthly Sales (June) | 1785.16 |
| Current Monthly Commitments (excluding payroll) | 4655.33 |
| Outstanding Liabilities | 6264.36 |
| Funding Shortfall | 10910.96 |
| Note |
|---|
| Current cash balance is not sufficient to meet current monthly commitments and known outstanding liabilities. Additional funding, creditor arrangements, or a material improvement in trading is required. |
Outstanding Liabilities
| Creditor | Type | Amount Outstanding | Due Date | Status | Priority | Notes |
|---|---|---|---|---|---|---|
| EDF Energy Electricity | Utility Arrears | £2,599.89 | Overdue | Overdue | Critical | Electricity arrears. Payment arrangement required. |
| Dave | Landlord Works / Trade Creditor | £2,066.67 | Overdue | Disputed / Outstanding | High | Original amount £4,600. £2,533.33 paid. Balance outstanding £2,066.67. |
| NEST Pension | Pension Arrears | £1,597.80 | Overdue | Outstanding | High | Four outstanding payments of £399.45 due. |
| Total Outstanding Liabilities | £6,264.36 |
Monthly Commitments
| Supplier | Category | Monthly Amount | Due Day | Status | Notes |
|---|---|---|---|---|---|
| Vishal Developments | Rent | £1,650.00 | 1st | Paid | Monthly rent. July rent risk to be reviewed separately. |
| Tower Leasing | Eversys Lease | £586.54 | 3rd | Paid | Monthly equipment lease. |
| Capital on Tap | Finance | £504.02 | 5th | Paid | Recurring monthly payment. |
| Iwoca | Loan Repayment | £450.00 | 15th | Outstanding | Two monthly repayments outstanding. |
| Business Stream | Water | £296.55 | 15th | Outstanding | Monthly recurring water payment. |
| BPS Pastdue Credit Solutions | HMRC Debt | £480.11 | 15th | Outstanding | Recurring monthly HMRC debt payment. |
| BT | WiFi and Phone | £118.03 | 29th | Paid | Monthly internet and phone. |
| HMRC | PAYE Payment Plan | £231.82 | 5th | Paid | Recurring monthly HMRC payment. |
| Affordable Waste | Waste Collection | £158.40 | 1st | Paid | Monthly waste collection. |
| EDF Energy Gas | Gas | £63.96 | Monthly | Paid | Recurring gas payment. |
| Xero UK | Accounting Software | £61.80 | 5th | Paid | Monthly accounting software. |
| AXA Insurance | Insurance | £54.10 | 15th | Paid | Monthly insurance payment. |
| Total Monthly Commitments | £4,655.33 |
Toasties Sales Trend
| Week Commencing | Toasties Sales | Total Weekly Sales | Toasties as percentage of total sales | Material Reduction Flag | Material Reduction Note |
|---|---|---|---|---|---|
| 2026-03-16 | 49.40 | 476.50 | 10.4% | ||
| 2026-03-23 | 275.90 | 3052.70 | 9.0% | ||
| 2026-03-30 | 347.70 | 2615.70 | 13.3% | ||
| 2026-04-06 | 330.25 | 2462.65 | 13.4% | ||
| 2026-04-13 | 394.94 | 2042.43 | 19.3% | ||
| 2026-04-20 | 271.82 | 1433.04 | 19.0% | First material reduction | Toasties sales reduced by at least 25% from the previous selling week. |
| 2026-04-27 | 306.79 | 1596.90 | 19.2% | ||
| 2026-05-04 | 398.84 | 1646.25 | 24.2% | ||
| 2026-05-11 | 389.80 | 1460.88 | 26.7% | ||
| 2026-05-18 | 219.95 | 1242.76 | 17.7% | ||
| 2026-05-25 | 119.47 | 665.57 | 18.0% | ||
| 2026-06-01 | 113.78 | 643.59 | 17.7% | ||
| 2026-06-08 | 169.41 | 791.82 | 21.4% | ||
| 2026-06-15 | 56.77 | 349.75 | 16.2% |
Coffee Sales Trend
| Week Commencing | Coffee Sales | Total Weekly Sales | Coffee as percentage of total sales | Material Reduction Flag | Material Reduction Note |
|---|---|---|---|---|---|
| 2026-03-16 | 185.50 | 476.50 | 38.9% | ||
| 2026-03-23 | 2261.30 | 3052.70 | 74.1% | ||
| 2026-03-30 | 2137.30 | 2615.70 | 81.7% | ||
| 2026-04-06 | 1705.90 | 2462.65 | 69.3% | ||
| 2026-04-13 | 1511.95 | 2042.43 | 74.0% | ||
| 2026-04-20 | 1110.27 | 1433.04 | 77.5% | First material reduction | Coffee sales reduced following the significant reduction in Toasties sales. |
| 2026-04-27 | 1154.85 | 1596.90 | 72.3% | ||
| 2026-05-04 | 1225.23 | 1646.25 | 74.4% | ||
| 2026-05-11 | 1108.28 | 1460.88 | 75.9% | ||
| 2026-05-18 | 945.24 | 1242.76 | 76.1% | Second material reduction | Coffee sales reduced materially during Rachel's sister's internship (19 to 22 May). Customer experience issues were identified after sales declined. |
| 2026-05-25 | 464.33 | 665.57 | 69.8% | ||
| 2026-06-01 | 507.82 | 643.59 | 78.9% | ||
| 2026-06-08 | 526.96 | 791.82 | 66.6% | ||
| 2026-06-15 | 256.88 | 349.75 | 73.4% |
Management Priorities (Next 90 Days)
| Priority | Owner | Management Action | Expected Outcome | Status |
|---|---|---|---|---|
| Increase trading hours | Margaret | Extend opening hours and introduce an evening menu to improve utilisation of the café and kitchen. | Increase daily sales and improve profitability from existing fixed costs. | Planning |
| Increase lunch sales | Margaret | Recruit an experienced Kenyan chef for a six month period to develop an authentic Kenyan food offering and train the team. | Increase lunchtime footfall, average transaction value, and repeat customers. | Planning |
| Stabilise labour costs | Margaret | Mum to return to the UK to support café operations and reduce staffing costs. | Lower payroll costs while maintaining service quality. | In Progress |
| Improve customer experience | Zipporah | Continue addressing customer feedback and implement regular customer service coaching. | Improve customer satisfaction, online reviews, and repeat business. | In Progress |
| Increase green coffee sales | Zipporah | Increase sales of green coffee and roasted coffee beans through local retail, online orders, cafés, restaurants, and wholesale customers. | Create an additional revenue stream beyond café footfall and improve utilisation of existing coffee stock and roasting capacity. | Planned |
| Increase delivery sales | Zipporah | Continue optimising Deliveroo and Uber Eats menus, pricing, and promotions. | Increase off premises sales using existing kitchen capacity. | In Progress |
| Improve cash flow | Zipporah | Negotiate payment arrangements with key creditors and prioritise essential operating costs. | Preserve cash while maintaining business continuity. | Ongoing |
| Grow local awareness | Alex | Increase community engagement, local marketing, and repeat customer initiatives. | Increase daily footfall and build a loyal local customer base. | Planned |
| Create website | Zipporah | Launch the Roast & Sip website with online ordering, catering information, green coffee products, and company story. | Increase customer awareness, online visibility, and direct sales. | Planning |
| Social media | Zipporah | Develop a consistent social media strategy across Instagram, Facebook, TikTok, and LinkedIn to showcase coffee, food, customer stories, and promotions. | Increase brand awareness, customer engagement, and footfall. | Planning |