Monthly Accounts Sample

CARLINGFORD Meats LTD _____________________________ <- Back
Profit & Loss

				January 2008	February 2008	March 2008	April 2008	May 2008	June 2008	TOTAL

		Sales
			Sales - Other	6,539	5,173	12,301	136	3,805	3,186	31,140
			Sales allowances	-12	-220	-15	-1	-47	-9	-304
			Sales Beef cuts	240,216	251,414	254,827	247,267	215,380	257,890	1,466,994
			Sales Bought Lines	26,690	9,032	33,581	40,747	18,821	7,589	136,460
			Sales Burgers	71,905	60,851	74,715	108,792	159,867	175,980	652,110
			Sales Lamb cuts	18,833	40,225	22,286	37,748	22,513	12,036	153,641
			Sales Pork Cuts	2,010	846	1,166	2,760	1,857	891	9,530
		Total Income		366,181	367,321	398,861	437,449	422,196	457,563	2,449,571
		Cost of Goods Sold
			+ Opening stock	346,001	371,765	328,478	298,499	295,114	252,837	1,892,694
			Ingredients	1,174	1,021	836	1,172	905	1,554	6,662
			Meat purchases	270,413	200,987	224,768	286,900	248,655	298,554	1,530,277
			Packaging	5,846	6,324	9,558	8,017	6,197	7,760	43,702
			Resale purchases	39,869	33,266	36,030	27,677	17,217	21,941	176,000
			X-Less Closing stock	-371,765	-328,478	-298,499	-295,114	-252,837	-249,841	-1,796,534
		Total COGS		291,538	284,885	301,171	327,151	315,251	332,805	1,852,801
	Gross Profit			74,643	82,436	97,690	110,298	106,945	124,758	596,770
				20%	22%	24%	25%	25%	27%	24%
		Expense
			Accountancy	550	550	550	550	550	550	3,300
			Audit	175	175	175	175	175	175	1,050
			Bank Service Charges	37	29	128	216	337	130	877
			Canteen	314	364	324	309	347	305	1,963
			Cleaning Materials	264	890	231	570	0	370	2,325
			Consultancy	0	0	1,040	1,040	1,040	-260	2,860
			Electricity	8,370	8,921	8,110	7,114	7,279	7,850	47,644
			Equipment Rental	2,623	2,623	2,623	2,623	2,623	2,623	15,738
			Exchange Gain/Loss	1,674	0	0	0	0	0	1,674
			Haulage/Shipping	6,520	4,050	5,205	4,860	2,640	3,060	26,335
			Heating oil	350	360	320	290	187	157	1,664
			Insurance	1,000	1,375	1,000	1,000	1,000	1,000	6,375
			Interest Expense	5,124	5,125	5,035	5,098	5,102	4,834	30,318
			Lab costs	1,054	2,004	1,756	959	1,116	610	7,499
			Laundry	491	489	572	572	588	309	3,021
			Licenses and Permits	0	635	0	240	0	465	1,340
			Motor Expense	1,571	806	790	1,027	595	718	5,507
			Pest Control	190	13	30	200	30	0	463
			Postage and Delivery	-19	48	198	144	128	86	585
			Promotions	0	360	360	360	460	380	1,920
			Rates	2,250	3,017	2,294	2,294	2,294	2,294	14,443
			Recruitment	0	0	65	80	0	0	145
			Repairs	11,582	2,761	3,872	4,472	561	1,962	25,210
			Software Expense	0	0	1,865	0	0	0	1,865
			Stationery & printing	565	121	224	376	203	142	1,631
			Telephone	652	815	1,274	718	678	582	4,719
			Training	0	0	0	375	121	0	496
			Travel & Ent	1,132	3,391	1,561	1,293	723	927	9,027
			Vet overtime	109	419	380	165	0	89	1,162
			Wages - Administration	9,203	9,014	10,366	10,418	8,961	10,125	58,087
			Wages - Production	23,569	15,407	19,346	18,967	15,772	18,946	112,007
			Wages - Sales UK	3,741	3,453	3,600	3,306	3,453	3,453	21,006
			Wages - Van sales	6,092	5,387	6,276	4,954	4,258	4,462	31,429
			Waste Disposal	2,400	1,088	1,780	2,280	1,267	1,815	10,630
			Water	89	89	89	88	88	179	622
			Workwear	81	0	52	0	168	0	301
		Total Expense		91,753	73,779	81,491	77,133	62,744	68,338	455,238
Net Profit				-17,110	8,657	16,199	33,165	44,201	56,420	141,532