103. ASSUMPTIONS
Members 5,000
,
Monthly fee 15
Bad debt 10%
Secondary income 8%
Club size – m2 1,393
Rent – m2 75
Other building costs - m2 50
STAFF
Manager 32,000
Asst
Asst’ Manager 27,000
27 000
Security 14,000
Other 14,000
14 000
Equipment 160
Marketing 54,000
54 000
Other costs 50,000
103
104. Income 875,000
Building 174,000 (Breakeven Analysis)
Staff 87,000 600,000
500,000
Equipment 86,000
400,000
2,505
£
Marketing 54,000 300,000
Other costs 50,000
200,000
Total 451,000
100,000
Operating profit 424,000
0
Profit margin 48% 500 1000 1500 2000 2500 3000
Number of members
Member break-even 2,505 Fixed Cost Total C t
Fi d C t / T t l Cost
104 Total Revenue