Johns small restaurant Johnstarted a small restaurant in the centre of town, worth 350,000 and plans to run it selling lunches and snacks. It has kitchen fixtures and fittings worth 150,000 and furniture etc valued at 8,000. She has savings of 10,000 which he will deposit into a business bank account in January and is in discussion with her bank to get a loan. They have asked him to prepare a business plan, including a cash budget for the coming six months. John expects the restaurant to draw customers straight away. Most customers will pay cash immediately, but John intends to offer to sell on credit terms to local professional offices (accountants, solicitors etc) for staff lunches, meetings etc