12 month balance trajectory
June 2026 – May 2027
Zero line — balance goes negative in February 2027
Opening £243,481 (Jun)
Peak £210,495 (Jul)
Goes negative Feb 2027
Closes (£105,523) (May)
1
Quarterly summary
June 2026 – May 2027Q1 · Jun – Aug 2026
Opening balance£243,481
Total income£461,449
Total payments(£551,804)
Net cash flow(£90,355)
Closing balance£153,126
Q2 · Sep – Nov 2026
Opening balance£153,126
Total income£425,547
Total payments(£478,589)
Net cash flow(£53,042)
Closing balance£100,083
Q3 · Dec 2026 – Feb 2027
Opening balance£100,083
Total income£348,507
Total payments(£461,821)
Net cash flow(£113,314)
Closing balance(£13,230)
Q4 · Mar – May 2027
Opening balance(£13,230)
Total income£178,923
Total payments(£271,215)
Net cash flow(£92,293)
Closing balance(£105,523)
| Jun | Jul | Aug | Sep | Oct | Nov | Dec | Jan | Feb | Mar | Apr | May | Total | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Opening balance | |||||||||||||
| Balance b/f | £243,481 | £157,610 | £210,495 | £153,126 | £105,399 | £118,768 | £100,083 | £81,457 | £18,782 | (£13,230) | (£37,807) | (£60,319) | — |
| Income | |||||||||||||
| Project income | £131,775 | £185,007 | £111,323 | £106,664 | £159,441 | £159,441 | £159,441 | £106,348 | £65,969 | £52,778 | £52,778 | £52,778 | £1,343,743 |
| Retention releases | — | — | — | — | — | — | — | £16,749 | — | £20,590 | — | — | £37,339 |
| Intercompany | £29,646 | — | — | — | — | — | — | — | — | — | — | — | £29,646 |
| Other income | £3,697 | — | — | — | — | — | — | — | — | — | — | — | £3,697 |
| Total income | £165,118 | £185,007 | £111,323 | £106,664 | £159,441 | £159,441 | £159,441 | £123,097 | £65,969 | £73,367 | £52,778 | £52,778 | £1,414,425 |
| Payments | |||||||||||||
| Direct costs | (£179,365) | (£96,418) | (£114,084) | (£111,879) | (£135,212) | (£135,212) | (£135,212) | (£135,212) | (£55,498) | (£55,498) | (£55,498) | (£55,498) | (£1,264,587) |
| Overheads | (£32,926) | (£31,744) | (£31,744) | (£31,746) | (£33,065) | (£32,148) | (£32,090) | (£31,718) | (£31,718) | (£31,681) | (£32,026) | (£31,718) | (£384,326) |
| Credit cards | (£23,933) | — | — | — | — | — | — | — | — | — | — | — | (£23,933) |
| Finance & taxes | (£14,765) | (£3,960) | (£22,865) | (£10,765) | £22,204 | (£10,765) | (£10,765) | (£18,842) | (£10,765) | (£10,765) | £12,235 | (£10,765) | (£90,583) |
| Total payments | (£250,989) | (£132,122) | (£168,693) | (£154,390) | (£146,073) | (£178,126) | (£178,067) | (£185,772) | (£97,982) | (£97,944) | (£75,289) | (£97,982) | (£1,763,429) |
| Net cash flow | (£85,871) | £52,885 | (£57,370) | (£47,726) | £13,368 | (£18,684) | (£18,626) | (£62,675) | (£32,013) | (£24,577) | (£22,512) | (£45,204) | (£349,004) |
| Closing balance | £157,610 | £210,495 | £153,126 | £105,399 | £118,768 | £100,083 | £81,457 | £18,782 | (£13,230) | (£37,807) | (£60,319) | (£105,523) | — |
2
Income forecast
Full year £1,414,425Income by category
Project income£1,343,743
Retention releases£37,339
Intercompany£29,646
Other income£3,697
Total income£1,414,425
Income phasing — quarterly
Q1 (Jun–Aug)£461,449
Q2 (Sep–Nov)£425,547
Q3 (Dec–Feb)£348,507
Q4 (Mar–May)£178,923
Full year£1,414,425
Project income breakdown Craigens assumed
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
Retention released in this window totals £37,339 (Hill Top in January, Tetley A and B in March). The Lawns £3,885 has been overdue since April. Craigens holds a further £25,000 of retention (5% of its £500,000 value); the first half is released with the final payment just beyond this window and the balance twelve months later, so neither lands in the forecast.
3
Payments forecast
Full year £1,763,429Payments by category
Direct costs£1,264,587
Overheads£384,326
Finance & taxes£90,583
Credit cards£23,933
Total payments£1,763,429
Payments phasing — quarterly
Q1 (Jun–Aug)(£551,804)
Q2 (Sep–Nov)(£478,589)
Q3 (Dec–Feb)(£461,821)
Q4 (Mar–May)(£271,215)
Full year(£1,763,429)
| Project | Jun | Jul | Aug | Sep | Oct | Nov | Dec | Jan | Feb | Mar | Apr | May | Total |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Engineer payroll | £60,462 | £32,165 | £32,165 | £32,165 | £32,165 | £32,165 | £32,165 | £32,165 | £32,165 | £32,165 | £32,165 | £32,165 | £414,277 |
| Tetley Hall – Block E | £37,836 | £39,218 | £31,547 | £31,547 | £31,547 | £31,547 | £31,547 | £31,547 | — | — | — | — | £266,333 |
| 6 Staveley Road | £19,824 | £13,340 | £41,760 | £41,760 | £41,760 | £41,760 | £41,760 | £41,760 | — | — | — | — | £283,724 |
| Thorner – Meadow Croft | £1,387 | £5,382 | £6,407 | £6,407 | £6,407 | £6,407 | £6,407 | £6,407 | — | — | — | — | £45,212 |
| Squats Gym | £3,968 | £3,035 | — | — | — | — | — | — | — | — | — | — | £7,002 |
| Marton Mills | £3,725 | £750 | — | — | — | — | — | — | — | — | — | — | £4,475 |
| Craigens | £375 | £2,527 | £2,205 | — | £23,333 | £23,333 | £23,333 | £23,333 | £23,333 | £23,333 | £23,333 | £23,333 | £191,774 |
| Friden House | £1,640 | — | — | — | — | — | — | — | — | — | — | — | £1,640 |
| Misc. | £50,150 | — | — | — | — | — | — | — | — | — | — | — | £50,150 |
| Total direct costs | £179,365 | £96,418 | £114,084 | £111,879 | £135,212 | £135,212 | £135,212 | £135,212 | £55,498 | £55,498 | £55,498 | £55,498 | £1,264,587 |
Direct costs are shown net of VAT, consistent with the workbook. Craigens materials of £210,000 (60% of its £350,000 cost of sales; the £140,000 labour element already sits in the fixed engineer payroll) are spread across the build and paid two months in arrears. The £42,000 input VAT on those materials is recovered through the quarterly VAT return, which is why the finance and taxes line turns to a net receipt in October and April.
4
Actions and focus
Prepared June 2026Short term focus · Q1
The Q1 outflow of £90,355 is comfortably absorbed by the £243,481 opening balance; the position stays well above a workable floor throughout and peaks at £210,495 in July.
Chase The Lawns outstanding balance of £7,875. The £3,885 retention has been overdue since 2nd April and should be recovered immediately.
Firm up and price the Craigens contract. The whole second half rests on it, and its first cash does not arrive until October, so securing it now is the single most important commercial action.
Use the healthy Q1 position to schedule autumn materials procurement without straining cash, while the fit outs and Craigens run together.
Long term focus · Full year
Craigens carries the year. With it the balance holds positive until February and closes at (£105,523); without it the year would close at (£373,745). It is not yet secured or priced, so treat the improvement as provisional.
New work still needs to be on site and billing before the winter. Tetley Hall and 6 Staveley Road both finish their cost run by January, leaving Craigens billing alone into the spring.
Manage the retention releases — Hill Top (£16,749 in January) and Tetley A and B (£20,590 in March) — as they land just as the balance dips below zero.
Craigens holds £25,000 of retention that falls outside this window. Track it as a receivable so the year two opening position reflects it.