Mark the trading dates first
Record the last trading day, reopening date and any supplier closures. Note when orders can actually be delivered and invoiced. A business reopening does not necessarily mean customer payments arrive that day.
List the payments that continue
Put wages, rent, supplier payments, tax commitments and existing repayments against their actual due dates. Include annual or irregular bills that fall during the break. Use the business’s records rather than assuming the quiet period will cost the same as a normal week.
Separate expected receipts from money received
Use realistic customer payment dates and keep estimates visible. Check the effect of an important payment arriving later than expected. Update the plan when money arrives or a due date changes.
Include the first week back
List restocking, deliveries and other reopening costs before assuming normal receipts will resume. Carry the closing balance from the break into that first week, so the same money is not counted twice.
A shutdown handover to copy
Last trading day: Reopening day: Available opening cash: Payments due during the break: Expected customer receipts and dates: First-week reopening costs: Payment or delivery dates still to confirm: Person responsible for checking changes: