Break-even and the stress test

What customers leave against what the building and the rota cost. The crossing is your number. The Corner Café, illustrative.

The costs that come anyway: £157,062 a year, whether anyone walks in or not.

Contribution per customer: £4.01 Costs that come anyway, a year: £157,062 Your own pay, a year: £24,000 Expected customers a day: 120

111

customers a day to break even, everyone paid except you

128

customers a day with your pay inside the fixed costs

Expected 120: 8% above the first line, below the second. The site pays everyone but you.

Throw the switches

Four ordinary disasters, run on the Chapter 6 cash valley, one at a time or all together.

Sales 20% below expected for six months+£15,350

Opening delayed by eight weeks+£12,608

Fit-out overrun of 25%+£12,869

Next April's wage rise, 4%+£2,976

£202,198

peak funding requirement with the switches you have thrown (January)

£16,000

minimum buffer: the largest single test, rounded up

£218,198

funding target: Chapter 6 peak + buffer

Against £85,000: a gap of £133,198.

Contribution and fixed costs from Chapter 5; cash model from Chapter 6 (`04-workbook/tests/ch07-stress-model.py`). Shock sizes are judgements. April 2027 wage rates were not announced at 13 October 2026; last April's rise was 4.1% (GOV.UK). Nothing here is advice about a particular business. Respects your reduced-motion setting.