Children’s Play Program Business Plan

Bees’ Circus is a children’s play and music program that offers parent/child programs for the physical, emotional, and social development of children. We have eight different weekly classes for children newborn through four years, designed to improve balance, coordination, and sensory stimuli while reinforcing good social skills in a group play environment. Bees’ Circus also offers music classes for children 16 months through four years, providing an introduction to different musical beats and rhythms, including jazz, contemporary, and classical tunes. Activities such as instrument exploration, songs, and movement to music create a positive musical experience for parents and young children.

Bees’ Circus is the only program of its kind in the city of Monroe. While the city does offer some classes for children through their parks and recreation department, they do not provide a comprehensive growth program for pre-schoolers.

Located in the new commercial center serving the affluent northwest area of Monroe, Bees’ Circus benefits from the significant housing growth in the area. Over the past five years, 3,500 new housing units have been built to accommodate the city’s population growth, mostly by young families with children. Currently, there is no park program in the area, but it is expected that a new park will be created within the next three years to serve the estimated 10,000 families.

Barbara Miller, co-owner of Bees’ Circus, brings over 20 years of education experience and has played a pivotal role in developing Monroe’s pre-school programs. Bees’ Circus aims to provide parents and children with a nurturing environment for spending quality time together and playing.

Children s Play Program Business Plan Example

Bees’ Circus is dedicated to promoting the physical, emotional, and social development of children, with parents playing a crucial role in their activities. By immersing themselves in their child’s world of play and imagination, parents can help their children grow in confidence, explore, and learn. This not only contributes to healthy emotional development but also builds trust between parent and child.

The objectives of Bees’ Circus are as follows:

– Fill classes to 70% capacity by the end of the first year.

– Retain at least 50% of children moving from one class level to the next.

Increase the number of participating families by 15% in the second year.

Bees’ Circus is a limited partnership offering a range of parent/child programs focused on the physical, emotional, and social development of children. Barbara Miller manages the daily operations, with oversight responsibilities provided by a silent partner.

Located in the Northtowne Center at 3456 Briggs Road, Bees’ Circus occupies a 7,000 square feet facility that includes a music room and party room. The space can accommodate up to 40 children simultaneously.

The start-up expenses for Bees’ Circus primarily cover equipment, play surfaces, and materials needed for classes. Barbara Miller and the silent partner will each invest equal amounts, with Barbara obtaining a long-term loan and using credit card debt to secure additional funding.

Children s Play Program Business Plan Example

Start-up

Requirements

Start-up Expenses

Legal: $1,000

Stationery etc.: $200

Brochures: $1,000

Consultants: $3,000

Insurance: $1,000

Rent: $2,000

Expensed Equipment: $60,000

Total Start-up Expenses: $68,200

Start-up Assets

Cash Required: $51,800

Other Current Assets: $0

Long-term Assets: $30,000

Total Assets: $81,800

Total Requirements: $150,000

Start-up Funding

Start-up Expenses to Fund: $68,200

Start-up Assets to Fund: $81,800

Total Funding Required: $150,000

Assets

Non-cash Assets from Start-up: $30,000

Cash Requirements from Start-up: $51,800

Additional Cash Raised: $0

Cash Balance on Starting Date: $51,800

Total Assets: $81,800

Liabilities and Capital

Liabilities

Current Borrowing: $30,000

Long-term Liabilities: $50,000

Accounts Payable (Outstanding Bills): $0

Other Current Liabilities (interest-free): $0

Total Liabilities: $80,000

Capital

Planned Investment

Barbara Miller: $30,000

Investor 2: $40,000

Additional Investment Requirement: $0

Total Planned Investment: $70,000

Loss at Start-up (Start-up Expenses): ($68,200)

Total Capital: $1,800

Total Capital and Liabilities: $81,800

Total Funding: $150,000

2.2 Company Ownership

Bees’ Circus is owned by Barbara Miller and a silent partner.

Services

Bees’ Circus offers six weekly classes for children newborn through four years. Activities help children develop balance, coordination, and sensory stimuli in a group play environment.

Bees’ Circus also offers three music classes. Children 16 months through four years sing and move to different musical beats and rhythms. Teachers introduce new musical styles each week such as jazz, contemporary, and classical tunes. Activities like instrument exploration, songs, and movement provide a positive musical experience.

All classes last 45 minutes and are taught in small groups to child-parent pairs. The fee is $100 per class. Parents can choose two weekday sessions to attend each month.

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NewBees (newborn) classes stimulate newborns’ learning skills with special toys, singing, and gentle play.

BabyBees (6 – 14 months) encourage curiosity and practice emerging skills through exploration, songs, movement activities, and play.

ToddlerBees (14 – 24 months) promote cause and effect, coordination, balance, and motor skill development. Activities build pre- and early walking skills and enhance emerging language.

RunningBees (24 -30 months) challenge a child’s body with slides, climbers, balls, and tunnels. Activities focus on language skills and social interaction.

BuzzingBees (30- 36 months) focus on themes like “Dinosaur Day,” “Under the Sea,” and “Forest Fun” through movement stories, puppetry, and songs. Playful exploration and imaginative play develop listening skills, body awareness, group interaction, and social development.

JumpingBees (37- 46 months) explore pre-sports and pre-gymnastic skills including kicking, throwing, and catching. Each class builds listening skills, coordination, cooperative play, and new friendships.

The music program has three levels.

HummingBees (16- 24 months) build a repertoire of songs that support awareness of melody, pitch, and rhythm. Children learn musical phrasing, rhythm, and musical rules through playful activities.

DrummingBees (25- 36 months) develop a sense of steady beat through lap rides, dancing, and instrument exploration. Activities explore pitch and tone through songs and listening.

SingingBees (37 – 48 months) encourage singing and making music through instrument exploration and group activities. Children build self-esteem, social skills, imagination, and listening skills.

Bees’ Circus also hosts birthday parties for children. Activities are led by a staff member, creating a memorable celebration.

Market Analysis Summary

Over the past five years, housing growth in the affluent northwest area of the city has been significant. 3,500 new housing units have been built to accommodate the city’s population growth. Most of these units are being bought or rented by young families with young children.

Currently, there is no park program serving the area. A new park is anticipated to be created in the next three years to serve the estimated 10,000 families in the area.

The area has 15 private child care centers serving over 1,600 children aged one to four. There are approximately 5,000 children in northwest Monroe under the age of four.

There are currently no other activity or music programs in the area for preschoolers.

Bees’ Circus will target both children at home and children at private child care centers.

Market Segmentation

Bees’ Circus will focus on two target groups:

– At home preschoolers

– Childcare preschoolers

Children s Play Program Business Plan Example

Market Analysis:

Potential Customers Growth Year 1 Year 2 Year 3 Year 4 Year 5 CAGR

At Home Pre-schoolers 10% 3,400 3,740 4,114 4,525 4,978 10.00%

Childcare Pre-schoolers 20% 1,600 1,920 2,304 2,765 3,318 20.00%

Total 13.49% 5,000 5,660 6,418 7,290 8,296 13.49%

Strategy and Implementation Summary:

Bees’ Circus will start by sending direct mailings to parents of young children in northwest Monroe. The mailer will announce an open house invitation to visit the facility. In addition, Bees’ Circus will offer a 20% discount on its activity and music classes. Bees’ Circus will also offer a discounted group rate (20%) to the area’s announced centers.

Sales Strategy:

The sales strategy of Bees’ Circus will be to build from a base of satisfied customers. The program will offer a 20% discount on class fees for each successful referral to Bees’ Circus. We will also offer one session free visits for any parent and child interested in exploring our program.

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Sales Forecast:

Bees’ Circus anticipates May will be a weak month for classes. Enrollment will increase steadily from June onwards. The following is the sales forecast for Bees’ Circus.

Children s Play Program Business Plan Example

Children s Play Program Business Plan Example

Sales Forecast:

Year 1 Year 2 Year 3

Sales

Classes $233,000 $258,000 $299,000

Parties $11,200 $14,000 $16,000

Total Sales $244,200 $272,000 $315,000

Direct Cost of Sales:

Year 1 Year 2 Year 3

Classes $11,500 $9,800 $11,300

Parties $0 $0 $0

Subtotal Direct Cost of Sales $11,500 $9,800 $11,300

Management Summary:

Barbara Miller, an educator for over 20 years and instrumental in the development of Monroe’s pre-school programs, will be the Director of the program. Recently, Barbara was the youth activity planner and coordinator for the city of Monroe’s park and recreation department, managing a team of ten that organized and scheduled all youth activity classes.

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Personnel Plan:

Director Year 1 Year 2 Year 3

$36,000 $38,000 $40,000

Teachers Year 1 Year 2 Year 3

$90,000 $96,000 $102,000

Aides Year 1 Year 2 Year 3

$54,000 $57,000 $60,000

Total People 7 7 7

Total Payroll $180,000 $191,000 $202,000

Financial Plan:

The following is the financial plan for Bees’ Circus.

Break-even Analysis:

The monthly break-even point is presented in the following table and chart.

Children s Play Program Business Plan Example

Break-even Analysis

Monthly Revenue Break-even: $20,918

Assumptions:

– Average Percent Variable Cost: 5%

– Estimated Monthly Fixed Cost: $19,933

7.2 Projected Profit and Loss

The table and chart below display the projected profit and loss for three years.

Children s Play Program Business Plan Example

Children s Play Program Business Plan Example

Children s Play Program Business Plan Example

Children s Play Program Business Plan Example

Pro Forma Profit and Loss:

Pro Forma Profit and Loss
Year 1 Year 2 Year 3
Sales $244,200 $272,000 $315,000
Direct Cost of Sales $11,500 $9,800 $11,300
Other Production Expenses $0 $0 $0
Total Cost of Sales $11,500 $9,800 $11,300
Gross Margin $232,700 $262,200 $303,700
Gross Margin % 95.29% 96.40% 96.41%
Expenses
Payroll $180,000 $191,000 $202,000
Sales and Marketing and Other Expenses $2,400 $3,000 $3,000
Depreciation $0 $0 $0
Leased Equipment $0 $0 $0
Utilities $3,000 $3,000 $3,000
Insurance $4,800 $4,800 $4,800
Rent $22,000 $22,000 $22,000
Payroll Taxes $27,000 $28,650 $30,300
Other $0 $0 $0
Total Operating Expenses $239,200 $252,450 $265,100
Profit Before Interest and Taxes ($6,500) $9,750 $38,600
EBITDA ($6,500) $9,750 $38,600
Interest Expense $7,549 $6,751 $5,918
Taxes Incurred $0 $900 $9,805
Net Profit ($14,049) $2,099 $22,877
Net Profit/Sales -5.75% 0.77% 7.26%

Projected Cash Flow:

7.3 Projected Cash Flow

The table and chart below show the projected cash flow for three years.

Children s Play Program Business Plan Example

Pro Forma Cash Flow:

Pro Forma Cash Flow
Year 1 Year 2 Year 3
Cash Received
Cash from Operations
Cash Sales $244,200 $272,000 $315,000
Subtotal Cash from Operations $244,200 $272,000 $315,000
Additional Cash Received
Sales Tax, VAT, HST/GST Received $0 $0 $0
New Current Borrowing $0 $0 $0
New Other Liabilities (interest-free) $0 $0 $0
New Long-term Liabilities $0 $0 $0
Sales of Other Current Assets $0 $0 $0
Sales of Long-term Assets $0 $0 $0
New Investment Received $0 $0 $0
Subtotal Cash Received $244,200 $272,000 $315,000
Expenditures Year 1 Year 2 Year 3
Expenditures from Operations
Cash Spending $180,000 $191,000 $202,000
Bill Payments $73,225 $77,440 $89,200
Subtotal Spent on Operations $253,225 $268,440 $291,200
Additional Cash Spent
Sales Tax, VAT, HST/GST Paid Out $0 $0 $0
Principal Repayment of Current Borrowing $0 $0 $0
Other Liabilities Principal Repayment $0 $0 $0
Long-term Liabilities Principal Repayment $8,328 $8,328 $8,328
Purchase Other Current Assets $0 $0 $0
Purchase Long-term Assets $0 $0 $0
Dividends $0 $0 $0
Subtotal Cash Spent $261,553 $276,768 $299,528
Net Cash Flow ($17,353) ($4,768) $15,472
Cash Balance $34,447 $29,680 $45,151

Projected Balance Sheet:

7.4 Projected Balance Sheet

The following table highlights the projected balance sheet for three years.

Pro Forma Balance Sheet
Year 1 Year 2 Year 3
Assets
Current Assets
Cash $34,447 $29,680 $45,151
Other Current Assets $0 $0 $0
Total Current Assets $34,447 $29,680 $45,151
Long-term Assets
Long-term Assets $30,000 $30,000 $30,000
Accumulated Depreciation $0 $0 $0
Total Long-term Assets $30,000 $30,000 $30,000
Total Assets $64,447 $59,680 $75,151
Liabilities and Capital Year 1 Year 2 Year 3
Current Liabilities
Accounts Payable $5,024 $6,485 $7,407
Current Borrowing $30,000 $30,000 $30,000
Other Current Liabilities $0 $0 $0
Subtotal Current Liabilities $35,024 $36,485 $37,407
Long-term Liabilities $41,672 $33,344 $25,016
Total Liabilities $76,696 $69,829 $62,423
Paid-in Capital $70,000 $70,000 $70,000
Retained Earnings ($68,200) ($82,249) ($80,149)
Earnings ($14,049) $2,099 $22,877
Total Capital ($12,249) ($10,149) $12,728
Total Liabilities and Capital $64,447 $59,680 $75,151
Net Worth ($12,249) ($10,149) $12,728

Business Ratios:

7.5 Business Ratios

Business ratios for the years of this plan are shown below. Industry profile ratios based on the Standard Industrial Classification (SIC) code 8351, Child Day Care Services, are shown for comparison.

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General Assumptions:

Plan Month 1 2 3 4 5 6 7 8 9 10 11 12

Current Interest Rate 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00%

Long-term Interest Rate 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00%

Tax Rate 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00% 30.00%

Other 0 0 0 0 0 0 0 0 0 0 0 0

Pro Forma Profit and Loss:

Month 1 2 3 4 5 6 7 8 9 10 11 12

Sales $4,400 $8,800 $14,000 $16,000 $18,000 $21,000 $24,000 $24,000 $26,000 $26,000 $31,000 $31,000

Direct Cost of Sales $200 $400 $600 $700 $800 $1,000 $1,150 $1,150 $1,250 $1,250 $1,500 $1,500

Other Production Expenses $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Total Cost of Sales $200 $400 $600 $700 $800 $1,000 $1,150 $1,150 $1,250 $1,250 $1,500 $1,500

As a result of the editorial refinement, unnecessary words and phrases have been eliminated to make the content more concise and impactful.

Pro Forma Cash Flow

Ratio Analysis
Year 1 Year 2 Year 3 Industry Profile
Sales Growth 0.00% 11.38% 15.81% 9.50%
Percent of Total Assets
Other Current Assets 0.00% 0.00% 0.00% 26.80%
Total Current Assets 53.45% 49.73% 60.08% 44.70%
Long-term Assets 46.55% 50.27% 39.92% 55.30%
Total Assets 100.00% 100.00% 100.00% 100.00%
Current Liabilities 54.35% 61.13% 49.78% 31.80%
Long-term Liabilities 64.66% 55.87% 33.29% 31.00%
Total Liabilities 119.01% 117.01% 83.06% 62.80%
Net Worth -19.01% -17.01% 16.94% 37.20%
Percent of Sales
Sales 100.00% 100.00% 100.00% 100.00%
Gross Margin 95.29% 96.40% 96.41% 0.00%
Selling, General & Administrative Expenses 101.04% 95.63% 89.15% 75.60%
Advertising Expenses 0.98% 1.10% 0.95% 0.70%
Profit Before Interest and Taxes -2.66% 3.58% 12.25% 2.60%
Main Ratios
Current 0.98 0.81 1.21 1.27
Quick 0.98 0.81 1.21 1.14
Total Debt to Total Assets 119.01% 117.01% 83.06% 62.80%
Pre-tax Return on Net Worth 114.70% -29.55% 256.77% 5.40%
Pre-tax Return on Assets -21.80% 5.03% 43.49% 14.60%
Additional Ratios
Net Profit Margin -5.75% 0.77% 7.26% n.a
Return on Equity 0.00% 0.00% 179.74% n.a
Activity Ratios
Accounts Payable Turnover 15.57 12.17 12.17 n.a
Payment Days 27 27 28 n.a
Total Asset Turnover 3.79 4.56 4.19 n.a
Debt Ratios
Debt to Net Worth 0.00 0.00 4.90 n.a
Current Liabilities to Liabilities 0.46 0.52 0.60 n.a
Liquidity Ratios
Net Working Capital ($577) ($6,805) $7,744 n.a
Interest Coverage
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Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Cash Received
Cash from Operations
Cash Sales $4,400 $8,800 $14,000 $16,000 $18,000 $21,000 $24,000 $24,000 $26,000 $26,000 $31,000 $31,000
Subtotal Cash from Operations $4,400 $8,800 $14,000 $16,000 $18,000 $21,000 $24,000 $24,000 $26,000 $26,000 $31,000 $31,000
Additional Cash Received
Sales Tax, VAT, HST/GST Received 0.00% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
New Current Borrowing $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
New Other Liabilities (interest-free) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
New Long-term Liabilities $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Sales of Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Sales of Long-term Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
New Investment Received $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal Cash Received $4,400 $8,800 $14,000 $16,000 $18,000 $21,000 $24,000 $24,000 $26,000 $26,000 $31,000 $31,000

Pro Forma Balance Sheet

Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12
Assets
Current Assets
Cash $51,800 $40,307 $27,446 $19,590 $13,544 $9,403 $8,165 $9,734 $11,164 $14,597 $17,938 $26,277 $34,447
Other Current Assets $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Current Assets $51,800 $40,307 $27,446 $19,590 $13,544 $9,403 $8,165 $9,734 $11,164 $14,597 $17,938 $26,277 $34,447
Long-term Assets

Children s Play Program Business Plan Example

Business Plan Outline

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