12 month balance trajectory
Apr 2026 – Mar 2027
Zero line — balance goes negative in February 2027
Opening £352,405 (Apr)
Peak £321,174 (Jul)
Goes negative Feb 2027
Closes (£67,999) (Mar)
1
Quarterly summary
Apr 2026 – Mar 2027Q1 · Apr – Jun 2026
Opening balance£352,405
Total income£402,862
Total payments(£439,220)
Net cash flow(£36,358)
Closing balance£316,048
Q2 · Jul – Sep 2026
Opening balance£316,048
Total income£536,900
Total payments(£535,047)
Net cash flow£1,853
Closing balance£317,901
Q3 · Oct – Dec 2026
Opening balance£317,901
Total income£223,344
Total payments(£403,513)
Net cash flow(£180,169)
Closing balance£137,731
Q4 · Jan – Mar 2027
Opening balance£137,731
Total income£53,149
Total payments(£258,879)
Net cash flow(£205,731)
Closing balance(£67,999)
| Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | Jan | Feb | Mar | Total | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Opening balance | |||||||||||||
| Balance b/f | £352,405 | £262,389 | £277,333 | £316,048 | £321,174 | £291,484 | £317,901 | £300,024 | £198,685 | £137,731 | £57,925 | (£14,951) | — |
| Income & payments | |||||||||||||
| Total income | £36,594 | £131,098 | £235,171 | £183,374 | £143,617 | £209,909 | £133,262 | £71,836 | £18,246 | £22,019 | £5,270 | £25,860 | £1,216,255 |
| Total payments | (£126,610) | (£116,153) | (£196,457) | (£178,248) | (£173,306) | (£183,492) | (£151,139) | (£173,174) | (£79,200) | (£101,825) | (£78,146) | (£78,908) | (£1,636,659) |
| Net cash flow | (£90,017) | £14,945 | £38,714 | £5,126 | (£29,689) | £26,416 | (£17,877) | (£101,339) | (£60,954) | (£79,806) | (£72,876) | (£53,048) | (£420,404) |
| Closing balance | £262,389 | £277,333 | £316,048 | £321,174 | £291,484 | £317,901 | £300,024 | £198,685 | £137,731 | £57,925 | (£14,951) | (£67,999) | — |
2
Income forecast
Full year £1,216,255Income by category
Project income£1,073,809
Retention releases£41,224
Intercompany£85,822
Other income£15,400
Total income£1,216,255
Income phasing — quarterly
Q1 (Apr–Jun)£402,862
Q2 (Jul–Sep)£536,900
Q3 (Oct–Dec)£223,344
Q4 (Jan–Mar)£53,149
Full year£1,216,255
Project income breakdown
ProjectRetentionDue dateStatus
The Lawns — Main Contract£3,8852 Apr 2026Overdue
Hill Top Care Home£16,74931 Jan 2027DLP
Tetley Hall – Block A£9,47211 Mar 2027DLP
Tetley Hall – Block B£11,11811 Mar 2027DLP
Total retention to recover: £41,224. The Lawns outstanding balance is £7,874.67 — only £3,885 is modelled in this forecast.
3
Payments forecast
Full year £1,636,659Payments by category
Direct costs£986,221
Overheads£398,735
Finance & taxes£221,462
Credit cards£30,241
Total payments£1,636,659
Payments phasing — quarterly
Q1 (Apr–Jun)(£439,220)
Q2 (Jul–Sep)(£535,047)
Q3 (Oct–Dec)(£403,513)
Q4 (Jan–Mar)(£258,879)
Full year(£1,636,659)
| Project | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Total |
|---|---|---|---|---|---|---|---|---|---|
| Engineer payroll | £23,000 | £23,000 | £23,000 | £23,000 | £23,000 | £23,000 | £23,000 | £23,000 | £276,000 |
| Tetley Hall – Block E | — | £33,418 | £28,141 | £26,382 | £50,126 | £42,212 | £39,573 | — | £219,852 |
| 6 Staveley Road | £14,591 | £19,830 | £46,608 | £46,608 | £46,608 | £46,608 | £46,608 | £46,608 | £314,071 |
| Thorner – Meadow Croft | — | — | — | £16,068 | £16,068 | £16,068 | — | — | £48,204 |
| Squats Gym | — | £775 | — | — | — | £15,625 | — | — | £16,400 |
| Marton Mills | — | £495 | £2,077 | £2,848 | £9,942 | — | — | — | £15,362 |
| Mill House | — | — | — | — | — | — | £16,965 | £11,310 | £28,275 |
| Total direct costs | £55,109 | £52,745 | £128,182 | £146,353 | £117,335 | £129,760 | £147,640 | £117,097 | £986,221 |
4
Actions and focus
Prepared April 2026Short term focus · Q1
Accept the Q1 deficit of £36,358 — it is driven by Feb/Mar payment obligations, not by poor trading. Do not overreact to the short term position.
Prioritise recovery of The Lawns outstanding balance (£7,875). The £3,885 retention is overdue as of 2nd April and should be chased immediately.
Focus resource on securing medium-term projects that will generate cash in Q2 and Q3. Q1 is already committed — the pipeline beyond that needs attention now.
Iron out a provisional schedule across Q1 and Q2 to identify where trades are under-resourced and where jobs can be brought forward.
Long term focus · Full year
New contract starts for October are the single most important thing. Work signed now needs to be on site and billing by September at the latest.
The three retention releases — Hill Top (£16,749 in January), Tetley A & B (£20,590 in March) — must be actively managed as they land when the position is at its worst.
Reassess the sales pipeline and match likely project starts against the Q3/Q4 targets. To break even on the year: £447k turnover and £144k GP needed in H2.
The Q2 balance (peak £321k in July) is slightly misleading — it reflects Q1 billing being collected, not new cash generation. The deterioration is real from Q3 onwards.