Profit and Loss Accounts (page 4)

Repairs and Maintenance (Gardens and Car Park) is the final area of repairs and maintenance will be any outside area you have (gardens, decking areas, car parks). If you have areas such as these on your premises then you will end up spending money on keeping them neat and tidy (they are often the first thing your customers see) and keeping them safe (ice from pathways cleared, loose paving slabs replaced/re-laid). The P&L should include provision for any contract to plant and maintain flower troughs and baskets, a rolling programme of keeping the picnic tables stained and weather proofed, a spot of gardening and general cleaning of the car park, beer garden, decking, smoking shelter, delivery area and bin enclosure. Most of this expenditure is related to labour so the more you do yourself the less this will cost.

See my guide to Outdoor / Beer Garden / Decking Lighting


Effective cleaning of the interior and exterior of your premises is essential to the success of your business. Within this area of expenditure and within this P&L are literally the costs of the equipment and materials used to keep the pub clean. As such these are relatively small when cleaning is in-house by staff on the pub payroll; where pubs employ an outside contractor to carry out these duties the cost will be appreciably larger.

See my guide to choosing cleaning contractors for your pub for further guidance.

Hygiene and Waste Management

Hygiene and Waste Management costs include the costs of having the toilets sanitised by an outside contractor, provision of toilet tissue holders and sanitary towel bins, the cost of commercial bin rental and collection (and associated environmental charges).

See my article on the importance of clean toilets


Security is an area many of you will be familiar with especially where the pub is required to employ door supervisors, which, is where the majority of this expenditure would be. Also take account of any spending on reprogramming the security system and replacing exterior locks when staff or managers leave or cleaning contractors change (better safe than sorry no matter whether the departure is amicable or not!). As with all expenditure budget for it, even if you don’t spend it and don’t forget to include the costs of CCTV (servicing contracts), locks and keys, burglar alarm servicing etc.

See my articles on CCTV and alarm systems

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