Tina Jones runs the Crown and Anchor pub in Middleton, along with her husband and staff of eight. The riverside pub has a core of local customers, but half of its business depends on tourists and passing trade. In recent years, the pub has expanded its sales of food, and this has become an increasingly important source of income. Now Tina wants to make some improvements to the dining room and hopes that the bank will lend her the money. She is sure that the improvements will increase profits and wants to make a good case to her bank manager.

What do you think Tina should put in her report? How can she use the figures that she has collected-or other figures that are publicly available? What other information should she collect?