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Steady state, each month: £120,000 revenue − £72,000 direct costs − £18,000 operating costs = £30,000 profit. Customer receipts are £120,000; payments are £90,000.

After 12 months: cash £410,000 + receivables £120,000 + fixed assets £80,000 = £610,000 assets. Payables £72,000 + equity and retained profit £538,000 = £610,000.

This is a transparent browser calculation with prepared explanatory logic, not a live AI session or connected product account. It starts from Northstar Studio’s September revenue (£120,000), direct costs (£72,000), operating costs (£18,000) and cash (£50,000).

For this separate monthly planning example, opening receivables are £120,000, payables £72,000, fixed assets £80,000 and equity £178,000. Those additional illustrative balances are not asserted in the weekly board-pack forecast.

Monthly volume growth compounds after October. Price changes apply from October. Direct costs vary with revenue; suppliers are paid on a one-month lag. Closing receivables approximate the selected collection days using a 30-day month, capped at invoices available to collect. Existing operating costs are paid in-month. New hires start in January and do not automatically increase sales.

Capital spending occurs in October. No tax, depreciation, interest, dividends, existing debt or inventory are modelled. Negative cash is shown as a funding requirement, not an approved facility. Balance-sheet cash is floored at zero with that requirement shown alongside liabilities. The £25,000 decision floor in the separate CFO pack is not the zero-cash financing threshold here.