EXCEL- financial accounting

please put the following information into the excel template (Financial Model)

Monthly Management Reports
THE TRUSTEE FOR JAYJANE TRUST & THE TRUSTEE FOR
JAYMARK TRUST & THE TRUSTEE FOR TOBYMEG TRUST
ABN 99 765 180 821
For the month ended 31 March 2024
Prepared by Wizard Business Solutions
Contents
3
Profit and Loss
7
Balance Sheet
10
Profit and Loss – Annual Comparison
12
Aged Payables Summary
Monthly Management Reports
15
THE TRUSTEE FOR JAYJANE TRUST & THE TRUSTEE FOR JAYMARK TRUST & THE TRUSTEE FOR TOBYMEG TRUST
Page 2 of
Profit and Loss
THE TRUSTEE FOR JAYJANE TRUST & THE TRUSTEE FOR JAYMARK TRUST & THE TRUSTEE FOR TOBYMEG TRUST
For the month ended 31 March 2024
MAR 2024
FEB 2024
JAN 2024
DEC 2023
NOV 2023
OCT 2023
SEPT 2023
AUG 2023
JUL 2023
YEAR TO DATE
Sales – Tobacco
7,093
6,944
7,778
9,708
9,069
8,926
9,339
7,856
8,530
75,243
Sales – Beverages
477,451
428,465
398,065
830,830
559,997
447,489
487,483
406,301
365,409
4,401,489
Sales – Food
11,627
8,343
6,871
16,524
11,194
9,776
12,437
10,161
10,277
97,210
Sales – Food Gst Free
10,443
7,885
4,720
12,377
10,554
10,170
13,615
9,920
9,262
88,945
Sales – Misc /Souvenirs
11,900
11,781
8,934
55,154
42,649
11,764
7,265
8,042
9,218
166,706
Total Trading Revenue
518,513
463,418
426,367
924,594
633,463
488,125
530,139
442,279
402,696
4,829,593
Stock Movement
22,097
(17,270)
157,722
184,197
(95,658)
(29,001)
(23,316)
(26,518)
37,180
209,433
Purchase – Misc / Souviners
3,187
5,046
2,008
4,273
5,862
11,167
1,727
3,514
773
37,557
Purchase – Tobacco
7,791
6,129
4,843
9,697
7,499
7,721
10,388
7,955
4,316
66,340
Purchase Beverages
318,116
318,110
203,346
410,854
538,016
352,059
321,656
336,404
252,364
3,050,925
145,540
Income
Trading Profit
Trading Revenue
Cost of Sales
Purchase Food
16,910
11,910
8,852
15,622
28,933
18,422
17,910
16,328
10,655
Purchase Rebates Beverages
(2,509)
(1,396)
–
(1,600)
(206)
(453)
(3,232)
(72)
(119)
(9,585)
Total Cost of Sales
365,592
322,529
376,772
623,044
484,446
359,914
325,133
337,611
305,168
3,500,209
Total Trading Profit
152,921
140,889
49,594
301,550
149,017
128,210
205,006
104,669
97,528
1,329,384
152,921
140,889
49,594
301,550
149,017
128,210
205,006
104,669
97,528
1,329,384
COGS %
71
70
88
67
76
74
61
76
76
72
GP %
29
30
12
33
24
26
39
24
24
28
Total Income
Monthly Management Reports
THE TRUSTEE FOR JAYJANE TRUST & THE TRUSTEE FOR JAYMARK TRUST & THE TRUSTEE FOR TOBYMEG TRUST
Page 3 of 15
Profit and Loss
MAR 2024
FEB 2024
JAN 2024
DEC 2023
NOV 2023
OCT 2023
SEPT 2023
AUG 2023
JUL 2023
YEAR TO DATE
Other Income Trust
–
–
–
–
6,000
–
–
–
–
6,000
Total Other Income
–
–
–
–
6,000
–
–
–
–
6,000
152,921
140,889
49,594
301,550
155,017
128,210
205,006
104,669
97,528
1,335,384
Administration Fees
2,053
2,063
2,123
2,053
2,167
2,146
1,933
2,062
2,091
18,691
Advertising/Promotion
130
186
253
266
5,418
566
1,397
3,530
1,485
13,233
Bad Debts Written Off
–
–
–
–
–
606
–
–
–
606
Bank Fees And Charges
10
1,058
10
11
198
22
22
210
22
1,561
Bank Fees Credit Card Charges
3,969
4,736
4,897
6,348
4,396
3,682
3,818
4,337
3,056
39,238
Cleaning – Laundry & Dry Clean
101
701
905
948
126
248
136
111
111
3,388
Computer Maintenance
–
–
–
–
560
–
24
12
84
680
Conference/Seminar Exp
–
–
–
–
–
408
–
–
–
408
Other Income
Total Income
Expenses
Consultancy
–
–
–
–
–
900
–
1,174
3,056
5,131
Donations
5,275
–
378
384
334
347
569
340
90
7,717
Electricity/Water Usage
1,903
2,735
1,662
1,555
2,051
2,306
1,687
1,777
1,700
17,376
–
310
–
20
–
–
–
–
–
330
Freight/Cartage
304
100
70
345
98
24
95
832
33
1,902
Gas Usage
25
132
132
(56)
155
155
110
45
90
788
Hire Plant & Equipment
–
158
–
–
–
–
–
–
620
778
Filing Fee
Insurance Business
2,699
2,699
2,699
2,533
2,533
2,533
2,533
2,533
2,533
23,296
Interest Paid Credit Card
31
91
89
58
66
155
172
221
206
1,088
Licences And Permits
375
475
492
1,035
1,499
57
57
57
1,046
5,093
Mot/Veh Fuel And Oil
713
139
184
1,058
495
461
325
269
134
3,777
–
–
442
–
–
–
–
–
–
442
446
–
–
–
–
–
–
–
–
446
Mot/Veh Insurance
Mot/Veh R & M
Monthly Management Reports
THE TRUSTEE FOR JAYJANE TRUST & THE TRUSTEE FOR JAYMARK TRUST & THE TRUSTEE FOR TOBYMEG TRUST
Page 4 of 15
Profit and Loss
Non Deduct Entertainment
MAR 2024
FEB 2024
JAN 2024
DEC 2023
NOV 2023
OCT 2023
SEPT 2023
AUG 2023
JUL 2023
YEAR TO DATE
–
–
–
1,153
1,000
824
599
–
–
3,575
Packing Materials
98
–
–
55
1,091
–
–
–
–
1,244
Postage
517
1,239
1,743
616
342
517
536
407
711
6,629
Printing & Stationery
142
58
84
295
1,378
334
536
160
173
3,159
R & M Buildings
–
1,033
–
273
–
440
–
183
2,719
4,648
R & M Fixture & Fitts
1,350
125
–
1,091
317
5
687
–
2,124
5,699
R & M Plant & Equip
136
582
280
–
–
–
–
1,184
(1,974)
207
3
–
–
–
–
–
–
–
4
6
Realised Currency Gains
Research & Development
–
–
–
–
–
–
240
582
–
822
Security Cost
218
–
–
218
73
73
211
36
36
863
Staff Amenities
2,099
542
1,307
4,291
1,445
1,833
1,612
1,235
2,730
17,095
Subscriptions/Member
3,216
2,469
1,543
1,551
1,825
1,490
1,521
1,763
1,343
16,719
Telephone – Land
499
499
481
500
515
481
1,317
(256)
1,227
5,263
Telephone Chg Internet
110
110
110
110
110
110
110
100
100
970
Travel/Accomm Local
551
–
125
184
–
61
135
193
113
1,362
–
–
–
–
–
–
–
–
160
160
26,971
22,238
20,008
26,894
28,192
20,782
20,384
23,097
25,822
214,389
Uniforms
Total Expenses
Employment Cost
Insurance Workers Comp
Salaries And Wages
928
928
856
856
856
856
856
856
856
7,849
56,286
52,902
52,360
59,091
53,855
79,316
51,828
50,369
49,929
505,935
Superannuation Staff
6,188
5,816
5,811
6,497
5,921
8,676
5,698
5,537
5,489
55,632
Total Employment Cost
63,403
59,646
59,027
66,444
60,632
88,848
58,381
56,762
56,274
569,416
Employment Cost %
12
13
14
7
10
18
11
13
14
12
Rent Business Base
12,984
12,984
12,984
12,984
12,984
12,984
12,984
12,984
12,984
116,859
Rent Business Rates
2,343
2,015
1,817
1,818
1,665
1,970
3,222
1,346
1,060
17,256
Occupancy Cost
Monthly Management Reports
THE TRUSTEE FOR JAYJANE TRUST & THE TRUSTEE FOR JAYMARK TRUST & THE TRUSTEE FOR TOBYMEG TRUST
Page 5 of 15
Profit and Loss
MAR 2024
FEB 2024
JAN 2024
DEC 2023
NOV 2023
OCT 2023
SEPT 2023
AUG 2023
JUL 2023
YEAR TO DATE
Rent Business Variable
265
265
265
265
265
265
265
265
265
2,385
Total Occupancy Cost
15,593
15,265
15,066
15,067
14,914
15,219
16,471
14,595
14,310
136,500
Occupancy Cost %
3
3
4
2
2
3
3
3
4
3
Total Operating Expenses
105,967
97,149
94,102
108,405
103,738
124,850
95,236
94,454
96,405
920,305
Profit/(Loss) before Taxation
46,954
43,740
(44,507)
193,145
51,279
3,361
109,770
10,215
1,122
415,079
Net Profit After Tax
46,954
43,740
(44,507)
193,145
51,279
3,361
109,770
10,215
1,122
415,079
Net Profit After
Distributions/Dividends Paid
46,954
43,740
(44,507)
193,145
51,279
3,361
109,770
10,215
1,122
415,079
Monthly Management Reports
THE TRUSTEE FOR JAYJANE TRUST & THE TRUSTEE FOR JAYMARK TRUST & THE TRUSTEE FOR TOBYMEG TRUST
Page 6 of 15
Balance Sheet
THE TRUSTEE FOR JAYJANE TRUST & THE TRUSTEE FOR JAYMARK TRUST & THE TRUSTEE FOR TOBYMEG TRUST
As at 31 March 2024
31 MAR 2024
29 FEB 2024
31 JAN 2024
31 DEC 2023
30 NOV 2023
31 OCT 2023
30 SEP 2023
31 AUG 2023
31 JUL 2023
297,822
394,146
403,207
448,247
272,838
223,884
170,553
161,193
99,330
Assets
Current Assets
Bank Accounts
Cash at Bank – OBC North Freo ANZ #90462
Credit Card – OBC North Freo ANZ#5511
(7,345)
(2,240)
(8,893)
(5,420)
(4,373)
(5,986)
(14,162)
(16,103)
(22,433)
Total Bank Accounts
290,477
391,906
394,314
442,827
268,465
217,898
156,391
145,090
76,896
Account Debtors
91,901
117,020
122,292
141,496
176,633
100,260
81,969
68,460
50,742
Accrued Sales
53,449
11,283
8,087
60,492
14,387
7,347
53,258
11,441
29,493
Cash On Hand- Tills
1,200
1,200
1,200
1,200
1,200
1,200
1,200
1,200
1,200
Deposits Refundable
6,000
6,000
6,000
6,000
6,000
6,000
6,000
6,000
6,000
Prepayment
33,130
57,451
25,768
14,755
31,759
40,719
30,794
46,526
47,249
Stock On Hand – Beverage
934,786
956,883
939,613
1,097,336
1,281,533
1,185,874
1,156,873
1,133,557
1,107,039
3,540
3,540
2,632
2,480
(27)
(6,027)
(6,027)
(6,027)
–
Suspense Account
Less: Accumulated Depreciation P&E
Total Current Assets
(4,729)
(4,729)
(4,729)
(4,729)
(4,729)
(4,729)
(4,729)
(4,729)
(4,729)
1,409,754
1,540,554
1,495,176
1,761,856
1,775,221
1,548,544
1,475,730
1,401,518
1,313,891
Non-Current Assets
Borrowing Expenses (Asset)
Loan – Ob Cellars Atf Raveneau Trust
201
201
201
201
201
201
201
201
201
64,234
60,123
32,880
89,685
9,594
42,978
34,687
39,181
44,104
Property, Plant and Equipment
56,923
56,923
56,923
56,923
56,923
56,923
56,923
55,845
51,242
Total Non-Current Assets
121,358
117,247
90,004
146,809
66,719
100,102
91,812
95,227
95,547
1,531,112
1,657,801
1,585,180
1,908,665
1,841,939
1,648,646
1,567,541
1,496,745
1,409,438
Total Assets
Liabilities
Current Liabilities
Monthly Management Reports
THE TRUSTEE FOR JAYJANE TRUST & THE TRUSTEE FOR JAYMARK TRUST & THE TRUSTEE FOR TOBYMEG TRUST
Page 7 of 15
Balance Sheet
31 MAR 2024
29 FEB 2024
31 JAN 2024
31 DEC 2023
30 NOV 2023
31 OCT 2023
30 SEP 2023
31 AUG 2023
31 JUL 2023
Accounts Payable
405,451
573,393
453,864
614,939
753,266
583,191
443,289
484,884
395,175
Accrued Expenses
20,514
14,675
11,693
7,211
32,868
13,276
5,167
6,702
2,751
Accrued Group Tax
12,572
11,544
11,504
12,864
(312)
(312)
10,466
(312)
(312)
Accrued Superannuation
6,188
5,816
5,811
6,497
5,921
8,676
5,933
5,772
5,724
Gst
40,775
25,309
14,052
53,604
9,395
3,765
24,768
8,396
1,620
–
–
–
–
–
–
–
–
–
Loan – Premium Funding
20,006
22,417
(4,101)
(1,691)
632
2,955
5,277
7,600
9,922
HP Liability Forklift
21,925
22,768
23,611
24,454
25,298
26,141
26,984
27,827
28,671
Total Current Liabilities
527,430
675,922
516,434
717,879
827,066
637,692
521,884
540,869
443,550
Distribution-JayJaneTrust
194,757
194,757
194,757
194,757
194,757
194,757
194,757
194,757
194,757
Distribution-JayMark Trust
194,758
194,758
194,758
194,758
194,758
194,758
194,758
194,758
194,758
Distribution-TobyMegTrust
194,757
194,757
194,757
194,757
194,757
194,757
194,757
194,757
194,757
Rounding
Non-Current Liabilities
Hp Unexpired Int (Nc) -Crown Forklift
(2,112)
(2,112)
(2,112)
(2,112)
(2,112)
(2,112)
(2,112)
(2,112)
(2,112)
Inter-co Loan – Sirenia Jaymark
389,179
388,993
387,693
386,955
385,560
363,559
363,259
263,122
259,622
Total Non-Current Liabilities
971,339
971,153
969,853
969,115
967,720
945,719
945,419
845,282
841,782
1,498,769
1,647,075
1,486,287
1,686,994
1,794,786
1,583,411
1,467,303
1,386,151
1,285,332
32,343
10,726
98,894
221,671
47,153
65,235
100,238
110,594
124,106
Cap Intro/ Draw- JayJaneTrust
(311,940)
(295,116)
(284,397)
(276,000)
(269,337)
(264,170)
(258,598)
(251,158)
(245,041)
Cap Intro/ Draw- JayMark Trust
(328,968)
(322,750)
(281,389)
(275,400)
(269,106)
(213,901)
(208,769)
(103,291)
(93,140)
Cap Intro/ Draw- TobyMegTrust
(76,821)
(74,525)
(4,349)
12,455
18,125
27,112
33,130
40,339
47,799
PAYG-Tax Draw – TobyMegTrust
(132,537)
(132,537)
(132,537)
(107,645)
(107,645)
(107,645)
(95,657)
(95,657)
(95,657)
PAYG-Tax Draw – JayMark Trust
(29,300)
(29,300)
(19,647)
(19,647)
(19,647)
(19,647)
(9,994)
(9,994)
(9,994)
PAYG-Tax Draw – JayJaneTrust
(132,773)
(132,773)
(132,773)
(110,585)
(110,585)
(110,585)
(110,585)
(110,585)
(110,585)
Total Liabilities
Net Assets
Equity
Monthly Management Reports
THE TRUSTEE FOR JAYJANE TRUST & THE TRUSTEE FOR JAYMARK TRUST & THE TRUSTEE FOR TOBYMEG TRUST
Page 8 of 15
Balance Sheet
Retained Earnings
Total Equity
Monthly Management Reports
31 MAR 2024
29 FEB 2024
31 JAN 2024
31 DEC 2023
30 NOV 2023
31 OCT 2023
30 SEP 2023
31 AUG 2023
31 JUL 2023
1,044,681
997,726
953,986
998,493
805,349
754,070
750,710
640,939
630,724
32,343
10,726
98,894
221,671
47,153
65,235
100,238
110,594
124,106
THE TRUSTEE FOR JAYJANE TRUST & THE TRUSTEE FOR JAYMARK TRUST & THE TRUSTEE FOR TOBYMEG TRUST
Page 9 of 15
Profit and Loss – Annual Comparison
THE TRUSTEE FOR JAYJANE TRUST & THE TRUSTEE FOR JAYMARK TRUST & THE
TRUSTEE FOR TOBYMEG TRUST
For the month ended 31 March 2024
MAR 2024
MAR 2023
Income
Trading Profit
Trading Revenue
Sales – Tobacco
7,093
9,465
Sales – Beverages
477,451
481,216
Sales – Food
11,627
10,784
Sales – Food Gst Free
10,443
11,978
Sales – Misc /Souvenirs
11,900
11,650
Total Trading Revenue
518,513
525,092
Stock Movement
22,097
(46,048)
Purchase – Misc / Souviners
3,187
1,842
Cost of Sales
Purchase – Tobacco
7,791
12,277
Purchase Beverages
318,116
404,606
Purchase Food
16,910
15,242
Purchase Rebates Beverages
(2,509)
(41)
Total Cost of Sales
365,592
387,880
Total Trading Profit
152,921
137,213
152,921
137,213
COGS %
71
74
GP %
29
26
152,921
137,213
Administration Fees
2,053
2,045
Advertising/Promotion
130
326
Total Income
Total Income
Expenses
Bank Fees And Charges
10
22
Bank Fees Credit Card Charges
3,969
3,638
Cleaning – Laundry & Dry Clean
101
136
–
1,232
5,275
–
Computer Maintenance
Donations
Freight/Cartage
Insurance Business
304
100
2,699
(19)
Interest Paid Credit Card
31
71
Licences And Permits
375
260
Mot/Veh Fuel And Oil
713
199
Mot/Veh Insurance
–
367
Mot/Veh Parking
–
2
THE TRUSTEE FOR JAYJANE TRUST & THE TRUSTEE FOR JAYMARK TRUST & THE TRUSTEE FOR TOBYMEG TRUST
Page 10 of
Monthly Management Reports
15
Profit and Loss – Annual Comparison
Mot/Veh R & M
MAR 2024
MAR 2023
446
46
Packing Materials
98
–
Postage
517
363
Printing & Stationery
142
117
R & M Fixture & Fitts
1,350
106
R & M Plant & Equip
136
–
Realised Currency Gains
3
–
Research & Development
–
365
Security Cost
218
36
3,216
8,022
Telephone – Land
499
996
Telephone Chg Internet
110
110
Subscriptions/Member
Travel/Accomm Local
551
1,585
22,944
20,124
928
3,808
Salaries And Wages
56,286
54,424
Staff Amenities
2,099
8,021
Total Expenses
Employment Cost
Insurance Workers Comp
Superannuation Staff
6,188
5,669
Total Employment Cost
65,502
71,921
Employment Cost %
13
14
1,903
1,645
25
–
Occupancy Cost
Electricity/Water Usage
Gas Usage
Rent Business Base
12,984
10,716
Rent Business Rates
2,343
(3,909)
Rent Business Variable
265
–
Total Occupancy Cost
17,521
8,452
Occupancy Cost %
3
2
Total Operating Expenses
105,967
100,498
Profit/(Loss) before Taxation
46,954
36,715
Net Profit After Tax
46,954
36,715
Net Profit After Distributions/Dividends Paid
46,954
36,715
THE TRUSTEE FOR JAYJANE TRUST & THE TRUSTEE FOR JAYMARK TRUST & THE TRUSTEE FOR TOBYMEG TRUST
Page 11 of
Monthly Management Reports
15
Aged Payables Summary
THE TRUSTEE FOR JAYJANE TRUST & THE TRUSTEE FOR JAYMARK TRUST & THE
TRUSTEE FOR TOBYMEG TRUST
As at 31 March 2024
CONTACT
CURRENT
< 1 MONTH 1 MONTH 2 MONTHS 3 MONTHS OLDER TOTAL - 147 - - - - 147 1,099 - - - - - 1,099 384 - - - - - 384 546 - - - - - 546 2,622 - - - - - 2,622 352 - - - - - 352 Balter Brewing 547 - - - - - 547 BIBENDUM WINE CO. 2,991 - - - - - 2,991 Braw Paper Co 545 - - - - - 545 Bunn's Vineyard 277 - - - - - 277 625 - - - - - 625 4,471 - - - - - 4,471 284 - - - - - 284 2,461 - - - - - 2,461 3,441 - - - - - 3,441 672 - - - - - 672 964 - - - - - 964 Claret & Co Pty Ltd 205 - - - - - 205 Cleanaway 111 - - - - - 111 Coca Cola Amatil (Aust) Pty Ltd 375 - - - - - 375 Coravin Australia - - (270) - - - (270) 272 - - - - - 272 1,716 - - - - - 1,716 614 - - - - - 614 11,986 - - - - - 11,986 1,499 - - - - - 1,499 Aged Payables AMPOL ASAHI PREMIUM BEVERAGES Aussie Natural Spring Water Australia West Wine Exports Australian Liquor Marketers Bad Penny Distilling Calendar Cheese Company Carlton & United Breweries CELLARHAND Cerbaco Distribution Chianti Distributors Chouette Susannah Brook Wines Ciderman Adventures Pty Ltd Craft Alliance Crawford River Wines Daiwa Food Corporation DAVID MULLEN WINE AGENCY PTY LTD Department Of Finance Revenue Wa Direct Seafoods DML VIN Domaine Wine Shippers Dream Bird Wines (WA) Monthly Management Reports 15 - 216 - - - - 216 686 - - - - - 686 9,258 - - - - - 9,258 1,161 - - - - - 1,161 THE TRUSTEE FOR JAYJANE TRUST & THE TRUSTEE FOR JAYMARK TRUST & THE TRUSTEE FOR TOBYMEG TRUST Page 12 of Aged Payables Summary CONTACT CURRENT < 1 MONTH 1 MONTH 2 MONTHS 3 MONTHS OLDER TOTAL 677 - - - - - 677 2,089 - - - - - 2,089 1,621 - - - - - 1,621 1,078 - - - - - 1,078 7,274 - - - - - 7,274 433 - - - - - 433 415 - - - - - 415 - 3,847 - - - - 3,847 407 - - - - - 407 Gourmet & More 338 - - - - - 338 Grape & Grain 5,658 - - - - - 5,658 Halle Aux Vins 946 - - - - - 946 Heart & Soil 4,428 - - - - - 4,428 House of Fine Wine 2,145 - - - - - 2,145 326 - - - - - 326 2,632 - - - - - 2,632 - 55 - - - - 55 Eagle Bay Brewing Co Ebev Eskimo Nell's Ice Supplies European Foods Wholesalers Fine Wine Wholesalers FOODYLICIOUS PTY LTD Four Pillars Freechoice Rivervale Fremantle Chocolate Hybrid Drinks IMBIBO Ingrilli Bros Innate Brewers 864 - - - - - 864 JMAC Warehousing 5,099 - - - - - 5,099 Joval Wine Group 8,387 - - - - - 8,387 576 - - - - - 576 468 - - - - - 468 356 - - - - - 356 Just In Time Gourmet Kerry Street Pear Tree King Road Brewing La Paleta 340 - - - - - 340 1,346 - - - - - 1,346 - - - - - (2,678) (2,678) 3,784 - - - - - 3,784 804 - - - - - 804 12,075 - - - - - 12,075 4,141 - - - - - 4,141 133,090 - - - - - 133,090 146 - - - - - 146 LS MERCHANTS 1,731 - - - - - 1,731 Margaret River Beer. Co 1,021 - - - - - 1,021 La Violetta Wines Lamont's (Cottesloe) Leeuwin Estate Lieu-dit Wine Selections Lion-Beer Spirits & Wine Pty Ltd LIQUID LIBRARY LIQUID MIX (WA) PTY LTD Liquor Barons Co-Operative MCC Perth - 1,890 - - - - 1,890 983 - - - - - 983 Mokoh Design 703 - - - - - 703 Mondo Imports 2,033 - - - - - 2,033 Montefalcon Vineyard 634 - - - - - 634 THE TRUSTEE FOR JAYJANE TRUST & THE TRUSTEE FOR JAYMARK TRUST & THE TRUSTEE FOR TOBYMEG TRUST Page 13 of MOET HENNESSY Monthly Management Reports 15 Aged Payables Summary CONTACT CURRENT < 1 MONTH 1 MONTH 2 MONTHS 3 MONTHS OLDER TOTAL 20,267 - - - - - 20,267 17,465 - - - - - 17,465 3,252 - - - - - 3,252 15,980 - - - - - 15,980 Old Kent River - - - - - 6,912 6,912 Otherside Brewing Co - - - (92) - - (92) Pemco Agencies - - - 333 - - 333 990 - - - - - 990 2,868 - - - - - 2,868 - - - - 226 - 226 Pure Wine Co 507 - - - - - 507 Republic Of Fremantle Distilling Co - - - - - 1,556 1,556 Rockford Wines - 1,414 - - - - 1,414 Rocky Ridge Brewing Co 537 - - - - - 537 2,556 - - - - - 2,556 16,728 - - - - - 16,728 1,228 - - - - - 1,228 1,035 - - - - - 1,035 Spanish Terroir 5,119 - - - - - 5,119 TeamViewer Germany GmbH 1,694 - - - - - 1,694 Terra Slate 6,174 - - - - - 6,174 579 - - - - - 579 1,108 - - - - - 1,108 1,504 - - - - - 1,504 THE VINTNER 448 - - - - - 448 The Wine Gang 9,305 - - - - - 9,305 440 - - - - - 440 - (2,477) - - - - (2,477) 4,538 - - - - - 4,538 715 - - - - - 715 1,773 - - - - - 1,773 Vivant Selections 570 - - - - - 570 WA Distributors 1,408 - - - - - 1,408 720 - - - - - 720 7,759 - - - - - 7,759 751 - - - - - 751 THE TRUSTEE FOR JAYJANE TRUST & THE TRUSTEE FOR JAYMARK TRUST & THE TRUSTEE FOR TOBYMEG TRUST Page 14 of Mr Barval Fine Wines Negociants Australia Oatley Fine Wine Merchants Off The Vine Distributors Picardy Pisconeri Fine Foods & Wine Perth PPG Industries Australia Saint Wine Pty Ltd Samuel Smith & Son Shepherd's Hut Wines Sisyphos Fine Wines The Beer Farm Pty Ltd The Grocer Food Distributors The Legit Wine Co TORBRECK Vanguard Luxury Brands Victory Point Wines Vinous Matters Distribution Co Vintage Fine Wine Distributors Wandering Distillery WEST COAST WINES PTY LTD Westons Australia Pty Ltd Monthly Management Reports 15 Aged Payables Summary CONTACT CURRENT < 1 MONTH 1 MONTH 2 MONTHS 3 MONTHS OLDER TOTAL 2,391 - - - - - 2,391 2,259 - - - 616 - 2,875 1,877 - - - - - 1,877 393,756 5,092 (270) 241 842 5,790 405,451 Total 393,756 5,092 (270) 241 842 5,790 405,451 Monthly Management Reports 15 THE TRUSTEE FOR JAYJANE TRUST & THE TRUSTEE FOR JAYMARK TRUST & THE TRUSTEE FOR TOBYMEG TRUST Page 15 of Wine Terroirists WIZARD BUSINESS SOLUTIONS Woodlands Distillery Total Aged Payables Monthly Management Reports OB CELLARS PTY LTD ACN 647 673 916 IIOC ATF THE RAVENEAU TRUST T/A OLD BRID GE CELLARS COMO ABN 12 905 369 911 For the month ended 31 March 2024 Prepared by Wizard Business Solutions Contents 3 Profit and Loss 6 Balance Sheet 8 Profit and Loss - Annual Comparison 10 Aged Payables Summary Monthly Management Reports OB CELLARS PTY LTD ACN 647 673 916 IIOC ATF THE RAVENEAU TRUST T/A OLD BRID GE CELLARS COMO Page 2 of 11 Profit and Loss OB CELLARS PTY LTD ACN 647 673 916 IIOC ATF THE RAVENEAU TRUST T/A OLD BRID GE CELLARS COMO For the month ended 31 March 2024 MAR 2024 FEB 2024 JAN 2024 DEC 2023 NOV 2023 OCT 2023 SEP 2023 AUG 2023 JUL 2023 YEAR TO DATE Sales - Tobacco 1,382 1,841 1,587 2,308 1,532 2,374 1,977 2,933 2,189 18,123 Sales - Beverages Income Trading Profit Trading Revenue 178,609 146,348 132,864 258,311 177,918 161,550 177,676 168,715 155,692 1,557,684 Sales - Food 1,819 1,329 854 2,074 2,764 1,665 1,637 1,408 1,558 15,108 Sales - Food Gst Free 2,880 1,296 1,289 2,246 1,987 1,902 3,366 1,683 1,356 18,005 Sales - Misc /Souvenirs 3,374 1,452 2,132 4,591 364 1,533 1,582 1,108 894 17,030 Total Trading Revenue 188,064 152,267 138,727 269,531 184,564 169,023 186,238 175,847 161,690 1,625,951 4,579 3,937 24,712 (9,989) (89) (33,095) (7,464) 25,137 5,763 13,492 Cost of Sales Stock Movement Purchase - Misc / Souviners 131 299 241 496 299 198 216 108 100 2,088 Purchase - Tobacco - 3,360 - 2,293 1,996 3,013 1,979 1,621 - 14,262 Purchase Beverages 107,607 121,130 71,501 195,114 114,718 153,833 119,103 110,225 109,194 1,102,425 Purchase Food 265 316 383 563 178 140 188 413 103 2,548 Total Cost of Sales 112,582 129,041 96,837 188,478 117,101 124,089 114,022 137,504 115,160 1,134,814 Total Trading Profit 75,482 23,226 41,890 81,053 67,463 44,934 72,216 38,342 46,530 491,137 75,482 23,226 41,890 81,053 67,463 44,934 72,216 38,342 46,530 491,137 COGS % 60 85 70 70 63 73 61 78 71 70 GP % 40 15 30 30 37 27 39 22 29 30 75,482 23,226 41,890 81,053 67,463 44,934 72,216 38,342 46,530 491,137 Total Income Total Income Monthly Management Reports OB CELLARS PTY LTD ACN 647 673 916 IIOC ATF THE RAVENEAU TRUST T/A OLD BRID GE CELLARS COMO Page 3 of 11 Profit and Loss MAR 2024 FEB 2024 JAN 2024 DEC 2023 NOV 2023 OCT 2023 SEP 2023 AUG 2023 JUL 2023 YEAR TO DATE Administration Fees 1,966 1,982 1,838 1,920 1,967 1,862 1,870 2,022 1,966 17,391 Advertising/Promotion 550 - - - - - - - - 550 Bank Fees And Charges 10 16 1,413 23 10 349 22 59 478 2,380 1,159 1,210 1,984 1,261 1,214 1,297 1,357 1,176 1,576 12,232 Cleaning - Laundry & Dry Clean 91 112 90 114 93 153 93 113 92 951 Computer Maintenance 618 328 401 328 328 328 908 328 328 3,895 Expenses Bank Fees Credit Card Charges Consultancy Electricity/Water Usage Filing Fee - - 162 - - - - - - 162 2,887 2,721 2,703 2,323 2,022 2,048 2,415 2,358 2,250 21,726 - 310 - - - - - - - 310 1,365 1,209 1,551 1,551 1,551 1,551 1,551 1,551 1,551 13,428 Licences And Permits - 86 - 661 - - 285 - - 1,032 Mot/Veh Fuel And Oil 97 - 43 73 - 75 - 81 56 425 Insurance Business Motor Vehicle Expenses - - - - - 781 - - 2 783 Printing & Stationery 262 10 80 29 - 45 9 27 56 518 R & M Buildings - 159 - 159 - - - 159 - 476 R & M Fixture & Fitts - 115 3,280 9 20 167 - 109 26 3,725 R & M Plant & Equip - - 180 - - 230 180 - - 590 Research & Development 46 156 237 456 132 - 119 166 3,373 4,684 Security Cost 164 - - 219 55 79 55 55 55 680 Staff Amenities 155 140 178 511 141 152 149 1,028 1,171 3,625 Staff Train/Motivation - - - - 165 - - - 436 601 Subscriptions/Member 395 861 523 646 622 623 597 649 283 5,198 Telephone Chg Internet 114 114 240 - 126 118 118 236 118 1,183 Travel/Accomm Local Total Expenses 38 - - 12 - - - - - 50 9,917 9,526 14,900 10,292 8,445 9,857 9,725 10,115 13,817 96,595 Employment Cost Monthly Management Reports OB CELLARS PTY LTD ACN 647 673 916 IIOC ATF THE RAVENEAU TRUST T/A OLD BRID GE CELLARS COMO Page 4 of 11 Profit and Loss MAR 2024 FEB 2024 JAN 2024 DEC 2023 NOV 2023 OCT 2023 SEP 2023 AUG 2023 JUL 2023 YEAR TO DATE 445 445 445 445 445 445 445 445 445 4,001 Salaries And Wages 20,482 22,054 21,028 24,132 22,001 30,174 19,632 22,185 19,580 201,267 Superannuation Staff 2,253 2,426 2,313 2,582 2,420 3,319 2,160 2,297 2,154 21,924 Total Employment Cost 23,179 24,925 23,786 27,159 24,865 33,938 22,236 24,926 22,178 227,192 Employment Cost % 12 16 17 10 13 20 12 14 14 14 Rent Business Base 9,464 9,464 9,464 9,464 9,161 9,100 9,100 9,100 9,100 83,417 Rent Business Variable 1,663 1,663 1,663 1,663 318 1,663 1,663 1,663 1,663 13,626 Total Occupancy Cost 11,127 11,127 11,127 11,127 9,479 10,763 10,763 10,763 10,763 97,043 Occupancy Cost % 6 7 8 4 5 6 6 6 7 6 Total Operating Expenses 44,224 45,579 49,813 48,578 42,789 54,558 42,725 45,805 46,758 420,829 Profit/(Loss) before Taxation 31,258 (22,353) (7,923) 32,475 24,674 (9,624) 29,492 (7,463) (228) 70,307 Net Profit After Tax 31,258 (22,353) (7,923) 32,475 24,674 (9,624) 29,492 (7,463) (228) 70,307 Net Profit After Distributions/Dividends Paid 31,258 (22,353) (7,923) 32,475 24,674 (9,624) 29,492 (7,463) (228) 70,307 Insurance Workers Comp Occupancy Cost Monthly Management Reports OB CELLARS PTY LTD ACN 647 673 916 IIOC ATF THE RAVENEAU TRUST T/A OLD BRID GE CELLARS COMO Page 5 of 11 Balance Sheet OB CELLARS PTY LTD ACN 647 673 916 IIOC ATF THE RAVENEAU TRUST T/A OLD BRID GE CELLARS COMO As at 31 March 2024 31 MAR 2024 29 FEB 2024 31 JAN 2024 31 DEC 2023 30 NOV 2023 31 OCT 2023 30 SEP 2023 31 AUG 2023 31 JUL 2023 (6,469) 33,927 17,449 86,411 24,073 21,024 11,120 39,949 4,216 Assets Current Assets Bank Accounts Cash at Bank - OBC Como ANZ #34491 Credit Card - OBC Como ANZ #7774 (965) 1 (588) - - (3,527) (1,558) (723) (902) (7,433) 33,928 16,860 86,411 24,073 17,497 9,562 39,226 3,314 Account Debtors 28,634 16,072 17,296 32,340 15,077 17,781 11,705 20,502 14,011 Accrued Sales 32,032 6,274 2,835 23,634 10,597 3,357 17,509 4,742 14,680 Cash On Hand - Tills 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 Total Bank Accounts Prepayment 23,854 26,042 13,218 1,808 15,329 16,075 18,721 20,951 23,345 Stock On Hand 335,806 340,385 344,322 369,034 359,045 358,956 325,862 318,398 343,535 Less: Accumulated Depreciation P&E (51,265) (51,265) (51,265) (51,265) (51,265) (51,265) (51,265) (51,265) (51,265) Total Current Assets 363,628 373,436 345,266 463,963 374,857 364,402 334,093 354,553 349,620 Goodwill 298,231 298,231 298,231 298,231 298,231 298,231 298,231 298,231 298,231 Property, Plant and Equipment 210,796 210,796 210,796 210,796 210,796 210,796 208,203 208,203 208,203 Total Non-Current Assets 509,027 509,027 509,027 509,027 509,027 509,027 506,434 506,434 506,434 872,655 882,463 854,294 972,990 883,884 873,429 840,527 860,988 856,054 Accounts Payable 108,298 145,251 127,646 167,879 190,368 164,763 103,016 151,166 127,546 Accrued Expenses 578 3,260 5,020 919 2,290 2,065 5,191 578 - Accrued Group Tax 3,796 4,216 3,870 4,464 - - 3,666 - - Non-Current Assets Total Assets Liabilities Current Liabilities Monthly Management Reports OB CELLARS PTY LTD ACN 647 673 916 IIOC ATF THE RAVENEAU TRUST T/A OLD BRID GE CELLARS COMO Page 6 of 11 Balance Sheet 31 MAR 2024 29 FEB 2024 31 JAN 2024 31 DEC 2023 30 NOV 2023 31 OCT 2023 30 SEP 2023 31 AUG 2023 31 JUL 2023 Accrued Superannuation 2,253 2,426 2,313 2,582 2,420 3,319 2,160 2,297 2,154 Gst 10,764 5,168 5,846 12,069 5,997 1,100 13,331 8,438 3,953 IQumulate Premium Funding 13,386 14,940 (1,554) - 1,521 3,042 4,563 6,084 7,604 Loan - Old Bridge Cellars (Jaymark Trust) 6,690 6,690 6,690 6,690 6,690 6,690 6,690 6,690 6,690 Loan - Old Bridge Cellars (Partnership) 64,234 60,122 32,880 89,684 9,594 42,978 34,687 39,181 44,104 - - - - - - - - - Rounding Suspence Account - - - 248 - - - - - 209,998 242,074 182,711 284,535 218,880 223,957 173,304 214,433 192,051 Cap Intro/ Draw- BarbarescoTrust (250,623) (247,993) (245,542) (243,133) (240,605) (237,963) (235,890) (233,665) (230,907) Cap Intro/ Draw- JaybeesTrust (250,875) (248,843) (246,626) (244,336) (241,936) (239,530) (237,543) (235,264) (232,415) Cap Intro/ Draw- MarCas Trust (256,531) (254,478) (252,405) (250,368) (248,330) (246,458) (244,420) (242,201) (240,160) Cap Intro/ Draw- TobbeesTrust (248,289) (246,015) (243,915) (241,702) (239,644) (237,423) (235,393) (233,292) (230,955) Open Balance-BarbarescoTrust 187,505 187,505 187,505 187,505 187,505 187,505 187,505 187,505 187,505 Open Balance-JaybeesTrust 187,505 187,505 187,505 187,505 187,505 187,505 187,505 187,505 187,505 Open Balance-MarCas Trust 187,505 187,505 187,505 187,505 187,505 187,505 187,505 187,505 187,505 Open Balance-TobbeesTrust 187,505 187,505 187,505 187,505 187,505 187,505 187,505 187,505 187,505 Total Non-Current Liabilities (256,299) (247,309) (238,468) (229,519) (220,495) (211,353) (203,226) (194,403) (184,417) (46,301) (5,235) (55,757) 55,016 (1,615) 12,604 (29,922) 20,030 7,634 918,956 887,698 910,051 917,974 885,499 860,825 870,449 840,958 848,420 Retained Earnings 918,956 887,698 910,051 917,974 885,499 860,825 870,449 840,958 848,420 Total Equity 918,956 887,698 910,051 917,974 885,499 860,825 870,449 840,958 848,420 Total Current Liabilities Non-Current Liabilities Total Liabilities Net Assets Equity Monthly Management Reports OB CELLARS PTY LTD ACN 647 673 916 IIOC ATF THE RAVENEAU TRUST T/A OLD BRID GE CELLARS COMO Page 7 of 11 Profit and Loss - Annual Comparison OB CELLARS PTY LTD ACN 647 673 916 IIOC ATF THE RAVENEAU TRUST T/A OLD BRID GE CELLARS COMO For the month ended 31 March 2024 MAR 2024 MAR 2023 Income Trading Profit Trading Revenue Sales - Tobacco 1,382 2,848 Sales - Beverages 178,609 157,073 Sales - Food 1,819 2,062 Sales - Food Gst Free 2,880 1,759 Sales - Misc /Souvenirs 3,374 497 Total Trading Revenue 188,064 164,239 4,579 (30,857) 131 - Cost of Sales Stock Movement Purchase - Misc / Souviners Purchase - Tobacco - 4,037 Purchase Beverages 107,607 138,828 Purchase Food 265 90 Total Cost of Sales 112,582 112,099 Total Trading Profit 75,482 52,141 75,482 52,141 COGS % 60 68 GP % 40 32 75,482 52,141 Administration Fees 1,966 1,957 Advertising/Promotion 550 - Bank Fees And Charges 10 22 Bank Fees Credit Card Charges 1,159 1,426 Cleaning - Laundry & Dry Clean 91 106 Total Income Total Income Expenses Computer Maintenance 618 321 Insurance Business 1,365 1,551 Mot/Veh Fuel And Oil 97 205 Printing & Stationery 262 - R & M Fixture & Fitts - 213 Research & Development 46 - Security Cost 164 55 Subscriptions/Member 395 541 Telephone Chg Internet 114 119 Monthly Management Reports OB CELLARS PTY LTD ACN 647 673 916 IIOC ATF THE RAVENEAU TRUST T/A OLD BRID GE CELLARS COMO Page 8 of 11 Profit and Loss - Annual Comparison MAR 2024 MAR 2023 38 4 6,875 6,520 Travel/Accomm Local Total Expenses Employment Cost Insurance Workers Comp Salaries And Wages 445 442 20,482 21,662 155 427 - 201 Staff Amenities Staff Train/Motivation Superannuation Staff 2,253 2,275 Total Employment Cost 23,335 25,007 Employment Cost % 12 15 Electricity/Water Usage 2,887 2,410 Rent Business Base 9,464 9,100 Occupancy Cost Rent Business Variable 1,663 1,566 Total Occupancy Cost 14,015 13,076 Occupancy Cost % 7 8 Total Operating Expenses 44,224 44,603 Profit/(Loss) before Taxation 31,258 7,538 Net Profit After Tax 31,258 7,538 Net Profit After Distributions/Dividends Paid 31,258 7,538 Monthly Management Reports OB CELLARS PTY LTD ACN 647 673 916 IIOC ATF THE RAVENEAU TRUST T/A OLD BRID GE CELLARS COMO Page 9 of 11 Aged Payables Summary OB CELLARS PTY LTD ACN 647 673 916 IIOC ATF THE RAVENEAU TRUST T/A OLD BRID GE CELLARS COMO As at 31 March 2024 CONTACT CURRENT < 1 MONTH 1 MONTH 2 MONTHS 3 MONTHS OLDER TOTAL - 50 - - - - 50 Aged Payables Ampol Foodary Fremantle East AREA 51 - 149 - - - - 149 Aussie Broadband 126 125 - - - - 251 Beer Importers & Distributors 389 - - - - - 389 Beyond Distilling 321 - - - - - 321 Bonhomie Wines - 426 - - - - 426 Carlton & United Breweries 2,721 - - - - - 2,721 100 - - - - - 100 123 - - - - - 123 2,124 - - - - - 2,124 707 - - - - - 707 CLEANAWAY CUB Premium Beverages David Mullen Wine Agency Domaine Wine Shippers Ebev 785 - - - - - 785 Freestyle Brewing - 545 - - - - 545 Galafrey Wines 220 - - - - - 220 Glacier Ice Works 95 - - - - - 95 H&L Australia 319 - - - - - 319 House Of Fine Wine 468 - - - - - 468 JMAC Warehousing 1,560 - - - - - 1,560 Joval Wines 5,587 - - - - - 5,587 543 - - - - - 543 Leeuwin Estate 1,384 - - - - - 1,384 Lieu-dit Wine Selections 402 - - - - - 402 Liquid Library 1,445 - - - - - 1,445 Liquid Mix 59,585 - - - - - 59,585 LS MERCHANTS 1,109 - - - - - 1,109 Margaret River Beer. Co 970 - - - - - 970 Mexink 825 - - - - - 825 2,550 - - - - - 2,550 King Road Brewing Negociants Australia Oatley 979 - - - - - 979 Off The Vine Distributors 3,129 - - - - - 3,129 Officeworks - 91 - - - - 91 579 - - - - - 579 Perth Energy 3,175 - - - - - 3,175 Rocky Ridge Brewing Co 593 - - - - - 593 Saint Wine Pty Ltd 517 - - - - - 517 Otherside Brewing Company Monthly Management Reports OB CELLARS PTY LTD ACN 647 673 916 IIOC ATF THE RAVENEAU TRUST T/A OLD BRID GE CELLARS COMO Page 10 of 11 Aged Payables Summary CONTACT CURRENT < 1 MONTH 1 MONTH 2 MONTHS 3 MONTHS OLDER TOTAL 1,076 - - - - - 1,076 1,585 - - - - - 1,585 - 94 - - - - 94 205 - - - - - 205 - - - - - 169 169 The Wine Gang 6,523 - - - - - 6,523 Vintage Fine Wine Distributors 1,078 - - - - - 1,078 WA Distributors 591 - - - - - 591 2,163 - - - - - 2,163 106,651 1,479 - - - 169 108,298 Total 106,651 1,479 - - - 169 108,298 Monthly Management Reports OB CELLARS PTY LTD ACN 647 673 916 IIOC ATF THE RAVENEAU TRUST T/A OLD BRID GE CELLARS COMO Samuel Smith & Son Shepherd's Hut Wines Shop For Shops Terra Slate The Legit Wine Co Wizard Business Solutions Total Aged Payables Page 11 of 11 INDEX MODEL CALCULATOR SCENARIO TEST AND RATIOS ACTUAL AND PROJECTED BALANCE SHEET ACTUAL AND PROJECTED INCOME STATEMENT ACTUAL AND PROJECTED CASH FLOWS STATEMENT INDEX 1 2 3 4 5 BACK TO MAIN MENU SCENARIO TEST DEBT CAPACITY ANALYSIS REAL ESTATE REVENUE - INP Sales & Leasing Revenue Commissions Advertising-VPA 2024 Forecast - $ Adjustment - - - - - - - Property Management Revenue Management Fee PM Ancilliary Revenue 2024 Forecast - 2024 Forecast $ Adjustment - $ Adjustment Letting Fees - - Sundries - - PM Advertising - - Recoveries - - - - - - - - OTHER REVENUE - INPUTS Other Income 2024 Forecast $ Adjustment Employee Contribution - - Interest Received - - Dividend Income - - Discretionary Services - - Grants - - Other Revenue - - - - - - - - EXPENSES-INPUTS Cost of Sales Conjunctional Fees Advertising Expense 2024 Forecast - 2024 Forecast $ Adjustment - $ Adjustment Advertising - - - - - Salaries and Wages Expenses 2024 Forecast $ Adjustment Wages & Salaries - - Commissions Paid - - Superannuation Contributions - - Annual Leave - - Long Service Leave - - - - - - - - Occupancy Expenses 2024 Forecast $ Adjustment Rent - - Utilities - - Franchise Fees 2024 Forecast $ Adjustment Franchise Fee - - - - - Other Expenses 2024 Forecast $ Adjustment Payroll Tax - - Audit Fees - - Accountancy & Bookkeeping - - Bank Charges - - Borrowing Costs - - Computer Expenses - - Consultancy - - Delivery Fees Collected - - Display Suite - - Donations - - Electricity - - Events & Entertainment - - Expense to be reimbursed - - Fees and Permit - - Filing Fees/Stamp Duty - - Gifts - - Insurance - - Interest Paid - - Leasing Charges - - Legal Costs - - Motor Vehicle Expenses - - Office Expenses - - Parking - - Printing & Stationery - - Other Support Staff Costs - - Postage - - Recruitment Costs - - Repairs & Maintenance - - Room Hire & Catering - - Search fees - - Signage - - Sponsorship - - Staff Amenities - - Staff Training - - Sundry Expenses - - Subscriptions - - Telephone - - Temporary Staff - - Training - - Travel Expense - - PM referral fee - - Sales Make Good - - Branded Stock - - Misc. Expenses - - Other Operational Expenses - - DEPRECIATION EXPENSES - INPUTS Depriciation Depriciation 2024 Forecast - FY2024 (YTD) - INTEREST EXPENSES - INPUTS Interest Expenses Interest Expenses 2024 Forecast FY2024 (YTD) TAXATION ON PROFITS Tax Rate 0.00% LOAN DETAILS Loan Amount Existing Loan Amount Annual Amortisation New / Increase Loan 2024 Forecast - FY2024 (YTD) - Additional Loan - Terms (Years) Total Annual Ammortisation #DIV/0! #DIV/0! SCENARIO TEST AL ESTATE REVENUE - INPUTS % Adjustment 10% 10% FY2024 (YTD) - FY2023 (Actual) - 10% - - 10% - - % Adjustment FY2024 (YTD) FY2023 (Actual) FY2024 (YTD) FY2023 (Actual) 10% % Adjustment 10% 10% - - 10% - 10% - 10% - - 10% - - OTHER REVENUE - INPUTS % Adjustment FY2024 (YTD) FY2023 (Actual) 10% - - 10% - - 10% - - 10% - - 10% - - 10% - - 10% - - 10% - - EXPENSES-INPUTS % Adjustment 10% % Adjustment FY2024 (YTD) - FY2024 (YTD) FY2023 (Actual) - FY2023 (Actual) 10% - - 10% - - % Adjustment FY2024 (YTD) FY2023 (Actual) 10% - - 10% - - 10% - - 10% - - 10% - - 10% - - 10% - - % Adjustment FY2024 (YTD) FY2023 (Actual) 10% - - 10% - - % Adjustment FY2024 (YTD) FY2023 (Actual) 10% 10% - - % Adjustment FY2024 (YTD) FY2023 (Actual) 10% - 10% - 10% - 10% - 10% - 10% - 10% - 10% - - 10% - - 10% - - 10% - - 10% - 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% - 10% - 10% 10% 10% 10% 10% 10% 10% 10% 10% - 10% - 10% 10% - 10% - 10% 10% 10% - 10% 10% 10% 10% 10% - INPUTS FY2023 (Actual) FY2022 (Actual) FY2023 (Actual) FY2022 (Actual) FY2023 (Actual) FY2022 (Actual) NPUTS - - #DIV/0! #DIV/0! 1 100% 1 100% FY2022 (Actual) - 2 Current Assets Cash and Cash Equivalents Trade and Other Receivables - Financial Assets - Other Assets - FY2022 (Actual) FY2022 (Actual) - Property, Plant and Equipment - Office Plant and Equipment - Motor Vehicles - Fixtures and Fittings - Land and Building Capital Renovations Other Assets Other Assets FY2022 (Actual) - Financial Assets - Deposits - Licences - Legal Fees - Securities - Rent Roll Other Assets FY2022 (Actual) - Current Assets Trade and Other Payables Goods and Services Tax Borrowings FY2022 (Actual) Payable to Owners - Payable to Employees - Other Payable - FY2022 (Actual) - Non-Current Liabilities - Loans - Provisions - Payable to Owners Payable to Employees Other Payable FY2022 (Actual) - Equity FY2022 (Actual) Opening Balance Additional Investment - Funds Witdrawn Profits for the Year Closing Balance FY2022 (Actual) - ACQUISITION SUMMARY DESCRIPTION - Acquisition date Property Management Fees Loans Amount - - Interest Rate CURRENT ASSETS - INPUTS 2024 Forecast - 2024 (Addition) - 2024 (Deletion) - - - - - - - - - - - - - NON-CURRENT ASSETS - INPUTS 2024 Forecast 2024 (Addition) 2024 (Deletion) - - - - - - - - - - - - - - - - - - - - - LONG TERM FINANCIAL ASSETS - INPUTS 2024 Forecast 2024 (Addition) 2024 (Deletion) - - - - - - - - - - - - - - - - - - CURRENT LIABILITIES - INPUTS 2024 Forecast 2024 (Addition) 2024 (Deletion) - - - - - - - - - - - - - - - - - - - - - - - - NON- CURRENT LIABILITIES - INPUTS 2024 Forecast 2024 (Addition) 2,850,000 2024 (Deletion) - - - - - - - - - - - - - - EQUITY- INPUTS 2024 Forecast - FY2024 (YTD) FY2023 (Actual) - SITION SUMMARY RENT ROLL MULTIPLE REGION ABC AVERAGE NET SALES COMMISSION PER PROPE Value ASSETS - INPUTS FY2024 (YTD) FY2023 (Actual) FY2024 (YTD) FY2023 (Actual) NT ASSETS - INPUTS - - - - - - - - - - - - ANCIAL ASSETS - INPUTS FY2024 (YTD) FY2023 (Actual) ABILITIES - INPUTS FY2024 (YTD) FY2023 (Actual) FY2024 (YTD) FY2023 (Actual) T LIABILITIES - INPUTS - - - - - - - - FY2022 (Actual) RENT ROLL MULTIPLE MULTIPLE 2.00 NET SALES COMMISSION PER PROPERTY - FY2022 (Actual) FY2022 (Actual) - FY2022 (Actual) FY2022 (Actual) FY2022 (Actual) - BACK TO MAIN MENU DEBT CAPACITY ANALYSIS FINANCIAL SUMMARY REVENUE SENSITIVTY FINANCIAL ANALYSIS SUMMARY 2024 Forecast FY2024 (YTD) Sales & Leasing Revenue - - Property Management Revenue - - PM Ancilliary Revenue - - Other Income - - Total Income - - Total Expenses - - Net Profit - - EBITDA - - Current Ratio NA NA Interest Coverage Ratio #DIV/0! #DIV/0! Debt Service Coverage Ratio #DIV/0! NA Loan-to-Value Ratio #DIV/0! #DIV/0! ACQUISITION SUMMARY DESCRIPTION Acquisition date - Property Management Fees - Loans Amount - Interest Rate - EXPENSES SENSITIVITY NCIAL ANALYSIS SUMMARY FY2023 (Actual) FY2022 (Actual) - - - - - - - - - - - - - - - - #DIV/0! #DIV/0! #DIV/0! #DIV/0! NA NA #DIV/0! #DIV/0! BACK TO MAIN MENU DEBT CAPACITY ANALYSIS BALANCE SHEET Balance Sheet 2024 Forecast FY2024 (YTD) Amount in AUD Assets Cash and Cash Equivalents 2,850,000 - Trade and Other Receivables - - Financial Assets - - Other Assets - - - - - - - - Total Current Assets 2,850,000 - Total Fixed Assets - - Total Financial Assets - - Total Non Current Assets - - 2,850,000 - Liabilities Total Current Liabilities Total Non Current Liabilities 2,850,000 - Owners' equity Equity Total equity and liabilities - - - - 2,850,000 - - - Balance Sheet FY2023 (Actual) FY2022 (Actual) Amount in AUD - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - BACK TO MAIN MENU DEBT CAPACITY ANALYSIS Profit and Loss Statement Profit & Loss 2024 Forecast FY2024 (YTD) Amount in AUD Commissions Advertising-VPA - - - Sales & Leasing Revenue - - Property Management Revenue - - PM Ancilliary Revenue - - Total Revenue - - Cost of Sales - - Gross Profit - - Other Income - - Total Income - - Advertising Expense - - Salaries and Wages Expenses - - Occupancy Expenses - - Franchise Fees - - Other Expenses - - Total Expenses - - - - Depreciation - Fixed assets EBIT - - Interest Expense - - Profit Before tax - - Taxation - - Net profit - - Profit & Loss FY2023 (Actual) FY2022 (Actual) Amount in AUD - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - BACK TO MAIN MENU DEBT CAPACITY ANALYSIS Cashflow Statement Cashflows 2024 Forecast FY2024 (YTD) Amount in AUD - - Depreciation - Renovation - - Net (Loss) / Profit-Cash Basis - - (Increase)/Decrease in Current Assets - - Increase/(Decrease) in Current Liabilities - - Net (Loss)/Profit Add back non cash expenses Increase/(Decrease) in Non Current Liabilities 2,850,000 - Increase/(Decrease) in Non Current Assets - - Funds Withdrawn - - Opening cash - - Closing cash 2,850,000 - Cashflows FY2023 (Actual) FY2022 (Actual) Amount in AUD - - - -