12 month balance trajectory
May 2026 – Apr 2027
Zero line — balance goes negative in December 2026
Opening £225,158 (May)
Peak £155,042 (Jun)
Goes negative Dec 2026
Closes (£368,679) (Apr)
1
Quarterly summary
May 2026 – Apr 2027Q1 · May – Jul 2026
Opening balance£225,158
Total income£427,987
Total payments(£505,196)
Net cash flow(£77,209)
Closing balance£147,949
Q2 · Aug – Oct 2026
Opening balance£147,949
Total income£452,001
Total payments(£517,229)
Net cash flow(£65,228)
Closing balance£82,721
Q3 · Nov 2026 – Jan 2027
Opening balance£82,721
Total income£196,742
Total payments(£419,052)
Net cash flow(£222,309)
Closing balance(£139,589)
Q4 · Feb – Apr 2027
Opening balance(£139,589)
Total income£36,400
Total payments(£265,490)
Net cash flow(£229,091)
Closing balance(£368,679)
| May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | Jan | Feb | Mar | Apr | Total | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Opening balance | |||||||||||||
| Balance b/f | £225,158 | £139,248 | £155,042 | £147,949 | £106,018 | £48,976 | £82,721 | £1,096 | (£87,805) | (£139,589) | (£225,290) | (£291,164) | — |
| Income | |||||||||||||
| Project income | £60,666 | £153,092 | £160,301 | £136,960 | £142,390 | £156,842 | £92,686 | £58,477 | £13,021 | — | — | — | £974,434 |
| Retention releases | £3,885 | — | — | — | — | — | — | — | £16,749 | — | £20,590 | — | £41,224 |
| Intercompany | £21,022 | £5,270 | £5,270 | £5,270 | £5,270 | £5,270 | £5,270 | £5,270 | £5,270 | £5,270 | £5,270 | £5,270 | £78,992 |
| Other income | £18,481 | — | — | — | — | — | — | — | — | — | — | — | £18,481 |
| Total income | £104,053 | £158,362 | £165,571 | £142,230 | £147,660 | £162,112 | £97,956 | £63,747 | £35,040 | £5,270 | £25,860 | £5,270 | £1,113,130 |
| Payments | |||||||||||||
| Direct costs | (£105,189) | (£71,269) | (£131,164) | (£121,063) | (£143,844) | (£116,789) | (£116,377) | (£89,322) | (£56,855) | (£28,700) | (£28,700) | (£28,700) | (£1,037,973) |
| Overheads | (£33,143) | (£33,909) | (£33,465) | (£33,706) | (£31,467) | (£31,548) | (£33,813) | (£33,935) | (£33,529) | (£32,881) | (£33,643) | (£33,695) | (£398,735) |
| Credit cards | (£22,241) | (£8,000) | — | — | — | — | — | — | — | — | — | — | (£30,241) |
| Finance & taxes | (£29,390) | (£29,390) | (£8,036) | (£29,390) | (£29,390) | £19,971 | (£29,390) | (£29,390) | £3,561 | (£29,390) | (£29,390) | (£20,390) | (£240,019) |
| Total payments | (£189,963) | (£142,569) | (£172,664) | (£184,160) | (£204,702) | (£128,367) | (£179,580) | (£152,647) | (£86,824) | (£90,972) | (£91,733) | (£82,785) | (£1,706,967) |
| Net cash flow | (£85,910) | £15,794 | (£7,093) | (£41,930) | (£57,042) | £33,744 | (£81,625) | (£88,901) | (£51,784) | (£85,702) | (£65,874) | (£77,515) | (£593,837) |
| Closing balance | £139,248 | £155,042 | £147,949 | £106,018 | £48,976 | £82,721 | £1,096 | (£87,805) | (£139,589) | (£225,290) | (£291,164) | (£368,679) | — |
2
Income forecast
Full year £1,113,130Income by category
Project income£974,434
Retention releases£41,224
Intercompany£78,992
Other income£18,481
Total income£1,113,130
Income phasing — quarterly
Q1 (May–Jul)£427,987
Q2 (Aug–Oct)£452,001
Q3 (Nov–Jan)£196,742
Q4 (Feb–Apr)£36,400
Full year£1,113,130
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 £1,706,967Payments by category
Direct costs£1,037,973
Overheads£398,735
Finance & taxes£240,019
Credit cards£30,241
Total payments£1,706,967
Payments phasing — quarterly
Q1 (May–Jul)(£505,196)
Q2 (Aug–Oct)(£517,229)
Q3 (Nov–Jan)(£419,052)
Q4 (Feb–Apr)(£265,490)
Full year(£1,706,967)
| Project | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | Total |
|---|---|---|---|---|---|---|---|---|---|
| Engineer payroll | £28,700 | £28,700 | £28,700 | £28,700 | £28,700 | £28,700 | £28,700 | £28,700 | £344,400 |
| Tetley Hall – Block E | £7,361 | £22,850 | £43,948 | £32,961 | £54,934 | £43,948 | £27,467 | £16,480 | £249,949 |
| 6 Staveley Road | £24,998 | £14,699 | £44,142 | £44,142 | £44,142 | £44,142 | £44,142 | £44,142 | £332,703 |
| Thorner – Meadow Croft | — | — | £6,145 | £9,923 | £16,068 | — | £16,068 | — | £48,204 |
| Squats Gym | £15,080 | £630 | £3,662 | £3,380 | — | — | — | — | £22,753 |
| Marton Mills | £4,309 | £609 | £4,567 | £1,957 | — | — | — | — | £11,442 |
| Friden House | £1,521 | — | — | — | — | — | — | — | £1,521 |
| Misc. | £23,220 | £3,781 | — | — | — | — | — | — | £27,001 |
| Total direct costs | £105,189 | £71,269 | £131,164 | £121,063 | £143,844 | £116,790 | £116,377 | £89,322 | £1,037,973 |
4
Actions and focus
Prepared May 2026Short term focus · Q1
The Q1 deficit of £77,209 is driven by the lower opening balance and higher cost base. Accept it but monitor closely — the balance must not fall below a workable floor before Q2 income arrives.
Prioritise recovery of The Lawns outstanding balance (£7,875). The £3,885 retention has been overdue since 2nd April and must 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 £155k in June) is modest compared to prior forecasts. The deterioration is real from Q3 onwards and the position goes negative in December with no recovery in sight.