Phase 1 · Live · Cash Planning
Seasonal Buffer & VAT Pressure
Two predictable pressures hit seasonal businesses simultaneously: revenue drops during the slow season while fixed costs continue, and quarterly VAT becomes due regardless of trading conditions. This tool quantifies the combined cash demand and tells you whether current reserves are adequate.
How to read your result
- 50%+ headroom — Comfortable: Reserves are sufficient to absorb both pressures with meaningful margin. Maintain this level before the slow season begins.
- 0–50% headroom — Thin: Cash covers the combined pressure but a single collection delay could create a gap. Build reserves proactively.
- Shortfall — Critical: Current cash is insufficient to cover slow season and VAT filing together. Arrange a short-term facility or accelerate collections immediately.
What this tool does not do
- Account for input VAT credits that may reduce your net filing obligation
- Model the exact VAT filing date against your specific quarter boundary
- Reflect seasonal variation in COGS or variable costs
- Account for WPS obligations falling during the slow season
This tool is a decision-support aid and does not constitute financial advice.