Business budget planner

A surplus means your planned income is higher than your planned costs - the extra can fund growth, savings, or pay down debt. A shortfall means your costs are higher than your income; you need to raise prices or sales, cut costs, or arrange financing before the gap happens.

Review it monthly. Compare what you planned with what actually happened, adjust the next month for seasonal changes, and keep a rolling look three months ahead. Monthly reviews catch problems while they are still small.

Yes. A common target is one to three months of fixed costs held separately for slow seasons, breakdowns, or unexpected bills. Budgeting a fixed "emergency fund" line each month makes it a planned cost instead of an afterthought.

A ledger records what actually happened - every real transaction. A budget plans what you expect to happen - your targets. The two work together: the budget is your plan, and the ledger shows whether you are sticking to it.

A surplus is expected income minus planned costs. The planner adds your five cost lines - stock, rent, salaries, marketing, and other - and subtracts the total from your expected income. If the result is zero or above, the summary panel shows "Planned surplus" in KES.

The planner uses five lines: stock, materials and delivery; rent and utilities; salaries and help; marketing; and other costs. Together they should cover the fixed bills plus the spending that varies with sales. Add anything you pay each month to the closest line so the total reflects your real plan.

A budget compares expected income with expected costs for a whole period. A cash flow forecast adds timing - which weeks money actually arrives and leaves - so it shows a tight week even when the month is profitable. Use the planner to set the month, then the cash flow tool to check when the cash lands.

There is no separate M-Pesa line, so put transaction and withdrawal charges under "Other costs". The planner totals every line you fill, so charges entered there are included in your planned costs and in the surplus or shortfall figure.

The planner divides your planned costs by expected income and multiplies by 100, showing the result in the summary panel. At 100% your plan breaks even; above it you have a shortfall and below it a surplus. Use it to see how much of every shilling is already committed.