This is an Excel spreadsheet compiled by Community Enterprise Limited around 1997.

It is very comprehensive but it can be easily adapted and changed to suit your organisation.
It is best to make a copy and work on that copy leaving the master safely untouched.
Therefore, if you make a mistake you can go back to the original template.
Cash
Flow
YEAR 1
1
2
3
4
5
6
7
8
9
DEBTORS 1
0
0
0
0
0
0
0
0
0
DEBTORS 2
0
0
0
0
0
0
0
0
0
CASHFLOW
Year 1
CASH IN
PRE- JAN
FEB
MAR APR
MAY JUN
JUL
AUG
TRADING
SALES 1
0
0
0
0
0
0
0
0
0
SALES 2
0
0
0
0
0
0
0
0
0
SALES 3
0
0
0
0
0
0
0
0
0
LOANS
0
0
0
0
0
0
0
0
0
GRANTS
0
0
0
0
0
0
0
0
0
OTHER INCOME 1
0
0
0
0
0
0
0
0
0
OTHER INCOME 2
0
0
0
0
0
0
0
0
0
OTHER INCOME 2
0
0
0
0
0
0
0
0
0
OUTPUT VAT
0
0
0
0
0
0
0
0
0
TOTAL CASH IN
0
0
0
0
0
0
0
0
0
CASH OUT
WAGES
0
0
0
0
0
0
0
0
0
DIRECT COSTS 1
0
0
0
0
0
0
0
0
0
DIRECT COSTS 2
0
0
0
0
0
0
0
0
0
DIRECT COSTS 3
0
0
0
0
0
0
0
0
0
HEAT & LIGHT
0
0
0
0
0
0
0
0
0
RENT/RATES
0
0
0
0
0
0
0
0
0
SELLING SUPPS.
0
0
0
0
0
0
0
0
0
REPAIRS
0
0
0
0
0
0
0
0
0
TELEPHONE
0
0
0
0
0
0
0
0
0
STATIONERY
0
0
0
0
0
0
0
0
0
OTHER ADMIN
0
0
0
0
0
0
0
0
0
ADS & PROMOTION
0
0
0
0
0
0
0
0
0
INSURANCE
0
0
0
0
0
0
0
0
0
DISTRIBUTION
0
0
0
0
0
0
0
0
0
PROF. FEES
0
0
0
0
0
0
0
0
0
INTEREST 1
0
0
0
0
0
0
0
0
0
INTEREST 2
0
0
0
0
0
0
0
0
0
CAPITAL REPAY 1
0
0
0
0
0
0
0
0
0
CAPITAL REPAY 2
0
0
0
0
0
0
0
0
0
BANK CHARGES
0
0
0
0
0
0
0
0
0
ASSET PURCHASES
0
0
0
0
0
0
0
0
0
ASSET PURCHASES
0
0
0
0
0
0
0
0
0
ASSET PURCHASES
0
0
0
0
0
0
0
0
0
INPUT VAT
0
0
0
0
0
0
0
0
0
VAT RETURN
0
TRAVEL
0
0
0
0
0
0
0
0
0

SALES EXPENSES
TOTAL CASH OUT
NET CASH FLOW
OPENING BALANCE
CLOSING BALANCE

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

We acknowledge the origination of these templates from:

CBS Network, Princes House,
5 Shandwick Place
Edinburgh, EH2 4RG

r organisation.

10
0
0
SEP

11
0
0
OCT

12 TOTAL
0
0
0
0
NOV

DEC

TOTAL

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0

PROFIT & LOSS YEAR 1BALANCE SHEET YEAR 1

SALES
0 FIXED ASSETS - 1
FIXED ASSETS - 2
#DIV/0!
OPENING STOCK
0 FIXED ASSETS - 3
DIRECT COSTS
0
CLOSING STOCK
0 TOTAL FIXED ASSETS
COST OF GOODS SOLD
0
CURRENT ASSETS
GROSS PROFIT
0
OTHER INCOME
0 STOCK
TOTAL CONTRIBUTION
0 DEBTORS
BANK/CASH
0
OVERHEADS
PREPAYMENT
0
TOTAL CURRENT ASSET
0
WAGES
0
HEAT & LIGHT
0 TOTAL ASSETS
RATES
0
SELLING SUPPLIES
0 CURRENT LIABILITIES
REPAIRS
0
TELEPHONE
0 CREDITORS
STATIONERY
0 ACCRUALS
OTHER ADMIN
0 VAT
ADS & PROMOTION
0 OVERDRAFT
INSURANCE
0
DISTRIBUTION
0 TOTAL CURRENT LIABILITIES
PROFESSIONAL FEES
0
INTEREST
0 NET CURRENT ASSETS
BANK CHARGES
0
OTHER
0 NET ASSETS
DEPRECIATION
#DIV/0!
LONG TERM LIABILITIES
TOTAL
#DIV/0!
LOANS
0
NET PROFIT
#DIV/0!
TOTAL DEBT
0
TOTAL NET ASSETS
#DIV/0!
REPRESENTED BY
GRANTS
0
RESERVES
PROFIT & LOSS A/C
#DIV/0!
TOTAL
#DIV/0!

#DIV/0!
#DIV/0!
#DIV/0!

0
0

#DIV/0!

0
0
0
0
0
#DIV/0!

PROFIT & LOSS YEAR BALANCE SHEET YEAR

CREDIT TERMS 1
SALES
0
FIXED ASSETS - 2
#DIV/0!
OPENING STOCK
0
DIRECT COSTS
0
CLOSING STOCK
0
COST OF GOODS SOLD
0
CURRENT ASSETS
HEAT/LIGHT
GROSS PROFIT
0
OTHER INCOME
0
TOTAL CONTRIBUTION
0
BANK/CASH
0
OVERHEADS
PREPAYMENTS
ASSET 2
WAGES
TOTAL CURRENT ASSETS
HEAT & LIGHT
0
RATES
0
SELLING SUPPLIES
0
REPAIRS
0
TELEPHONE
0
STATIONERY
0
OTHER ADMIN
0
ADS & PROMOTION
0
INSURANCE
0
DISTRIBUTION
0
AUDIT & ACCOUNTANC
0
INTEREST
0
BANK CHARGES
0
OTHER
0
DEPRECIATION
0
#DIV/0!
TOTAL
LONG TERM LIABILITIES
#DIV/0!
NET PROFIT
LOANS
#DIV/0!
TOTAL DEBT
0
TOTAL NET ASSETS
#DIV/0!
REPRESENTED BY
SHARES
0
RESERVES
#DIV/0!
PROFIT & LOSS A/C
TOTAL
#DIV/0!

INPUT VARIABLES
FIXED ASSETS - 1
CREDIT TERMS 3
FIXED ASSETS - 3
BUDGET ITEMS
TOTAL FIXED ASSETS
RATES
PHONE
STOCK
DEBTORS
DEPRECIATION SCHEDULE
0
0
TOTAL ASSETS
INFLATION
CURRENT LIABILITIES
CREDITORS
ACCRUALS
VAT
OVERDRAFT
TOTAL CURRENT LIABILITIES
NET CURRENT ASSETS
NET ASSETS

#DIV/0! CREDIT TERMS 2

#DIV/0!
#DIV/0! RENT

0 INSURANCE

ASSET 1
ASSET 3
#DIV/0!

0
0
0
0
0
#DIV/0!

YEAR 2
DEBTORS 1
DEBTORS 2
CASHFLOW
YEAR 2
CASH IN
SALES 1
SALES 2
SALES 3
LOANS
GRANTS
OTHER INCOME 1
OTHER INCOME 2
OTHER INCOME 2
OUTPUT VAT
TOTAL CASH IN
CASH OUT
WAGES
DIRECT COSTS 1
DIRECT COSTS 2
DIRECT COSTS 3
HEAT & LIGHT
RENT/RATES
SELLING SUPPS.
REPAIRS
TELEPHONE
STATIONERY
OTHER ADMIN
ADS & PROMOTION
INSURANCE
DISTRIBUTION
PROF. FEES
INTEREST 1
INTEREST 2
CAPITAL REPAY 1
CAPITAL REPAY 2
BANK CHARGES
ASSET PURCHASES
ASSET PURCHASES
ASSET PURCHASES
INPUT VAT
VAT RETURN
TRAVEL
SALES EXPENSES
TOTAL CASH OUT
NET CASH FLOW
OPENING BALANCE
CLOSING BALANCE

1
0
0

2
0
0

3
0
0

4
0
0

5
0
0

1
0
0
0
0
0
0
0
0
0
0

2
0
0
0
0
0
0
0
0
0
0

3
0
0
0
0
0
0
0
0
0
0

4
0
0
0
0
0
0
0
0
0
0

5
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

6
0
0

7
0
0

8
0
0

9
0
0

10
0
0

11
0
0

12
0
0

6
0
0
0
0
0
0
0
0
0
0

7
0
0
0
0
0
0
0
0
0
0

8
0
0
0
0
0
0
0
0
0
0

9
0
0
0
0
0
0
0
0
0
0

10
0
0
0
0
0
0
0
0
0
0

11
0
0
0
0
0
0
0
0
0
0

12
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

TOTAL
0
0
TOTAL
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

CASHFLOW
YEAR 3
DEBTORS 1
DEBTORS 2
CASHFLOW
YEAR 3
CASH IN
SALES 1
SALES 2
SALES 3
LOANS
GRANTS
OTHER INCOME 1
OTHER INCOME 2
OTHER INCOME 2
OUTPUT VAT
TOTAL CASH IN
CASH OUT
WAGES
DIRECT COSTS 1
DIRECT COSTS 2
DIRECT COSTS 3
HEAT & LIGHT
RENT/RATES
SELLING SUPPS.
REPAIRS
TELEPHONE
STATIONERY
OTHER ADMIN
ADS & PROMOTIO
INSURANCE
DISTRIBUTION
PROF. FEES
INTEREST 1
INTEREST 2
CAPITAL REPAY 1
CAPITAL REPAY 2
BANK CHARGES
ASSET PURCHASE
ASSET PURCHASE
ASSET PURCHASE
INPUT VAT
VAT RETURN
TRAVEL
SALES EXPENSES
TOTAL CASH OUT
NET CASH FLOW
OPENING BALANC
CLOSING BALANC

0
0

1
0
0

2
0
0

3
0
0

4
0
0

1
0
0
0
0
0
0
0
0
0
0

2
0
0
0
0
0
0
0
0
0
0

3
0
0
0
0
0
0
0
0
0
0

4
0
0
0
0
0
0
0
0
0
0

5
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

5
0
0

6
0
0

7
0
0

8
0
0

9
0
0

10
0
0

11
0
0

6
0
0
0
0
0
0
0
0
0
0

7
0
0
0
0
0
0
0
0
0
0

8
0
0
0
0
0
0
0
0
0
0

9
0
0
0
0
0
0
0
0
0
0

10
0
0
0
0
0
0
0
0
0
0

11
0
0
0
0
0
0
0
0
0
0

12
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0

12 TOTAL
0
0
TOTAL
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

PROFIT & LOSS YEAR BALANCE SHEET YEAR

CREDIT TERMS 1
0
SALES
0
FIXED ASSETS - 2
#DIV/0!
OPENING STOCK
0
DIRECT COSTS
0
CLOSING STOCK
0
COST OF GOODS SOLD
0
CURRENT ASSETS
HEAT/LIGHT
GROSS PROFIT
0
OTHER INCOME
0
TOTAL CONTRIBUTION
0
BANK/CASH
0
OVERHEADS
PREPAYMENTS
ASSET 2
0
WAGES
TOTAL CURRENT ASSETS
HEAT & LIGHT
0
RATES
0
SELLING SUPPLIES
0
REPAIRS
0
TELEPHONE
0
STATIONERY
0
OTHER ADMIN
0
ADS & PROMOTION
0
INSURANCE
0
DISTRIBUTION
0
AUDIT & ACCOUNTANC
0
INTEREST
0
BANK CHARGES
0
OTHER
0
DEPRECIATION
0
#DIV/0!
TOTAL
LONG TERM LIABILITIES
#DIV/0!
NET PROFIT
LOANS
#DIV/0!
TOTAL DEBT
0
TOTAL NET ASSETS
#DIV/0!
REPRESENTED BY
SHARES
0
RESERVES
#DIV/0!
PROFIT & LOSS A/C
TOTAL
#DIV/0!

INPUT VARIABLES
FIXED ASSETS - 1
CREDIT TERMS 3
FIXED ASSETS - 3
BUDGET ITEMS
TOTAL FIXED ASSETS
RATES
0
PHONE
STOCK
DEBTORS
DEPRECIATION SCHEDULE
0
0
TOTAL ASSETS
INFLATION
CURRENT LIABILITIES
CREDITORS
ACCRUALS
VAT
OVERDRAFT
TOTAL CURRENT LIABILITIES
NET CURRENT ASSETS
NET ASSETS

#DIV/0! CREDIT TERMS 2

0
#DIV/0!
AMOUNT
#DIV/0! RENT
0
0
0 INSURANCE
0
0

ASSET 3

0
0
0
0
0
#DIV/0!

ASSET 1

#DIV/0!
0.03