Витрати на малий бізнес у Великій Британії: від початкового капіталу до точки беззбитковості

What it actually costs to start

UK startup costs vary enormously by ambition and structure, but rough bands hold up well: a bare-bones sole-trader launch with minimal marketing runs roughly £1,500-£4,000; a limited company with some software and marketing spend lands around £4,000-£12,000; and a fuller launch with comprehensive branding, a custom-built website and part-time staff can exceed £12,000. Company formation itself is cheap — £50-£78 to register with Companies House — but legal advice, a website, branding and marketing are where costs escalate.

The monthly profit equation

Once trading, the business’s health each month reduces to one line: profit = revenue − (fixed costs + revenue × variable cost %). Fixed costs — rent, salaries, software subscriptions, insurance — are paid whether or not a single sale happens. Variable costs — materials, packaging, payment-processing fees, shipping — scale directly with revenue as a percentage.

monthly_profit = monthly_revenue − (fixed_costs + monthly_revenue × variable_cost_pct) cumulative_cash[m] = cumulative_cash[m-1] + monthly_profit[m] monthly_revenue[m+1] = monthly_revenue[m] × (1 + growth_rate) Revenue itself is modelled as compounding at a chosen monthly growth rate rather than jumping straight to a steady-state figure — a far more realistic shape for an early-stage business gradually acquiring customers than assuming full-scale revenue from day one.

monthly_profit = monthly_revenue − (fixed_costs + monthly_revenue × variable_cost_pct)
cumulative_cash[m] = cumulative_cash[m-1] + monthly_profit[m]
monthly_revenue[m+1] = monthly_revenue[m] × (1 + growth_rate)

Calculating the break-even point

The break-even point is calculated by summing all costs and revenues over a period. The break-even point is reached when total revenue equals total cost.

To calculate the break-even point, you need to know your fixed costs (costs that don't change regardless of sales volume) and variable costs (costs that vary with sales volume).

Fixed costs include rent, salaries, insurance, and depreciation. Variable costs include materials, direct labor, and commissions.

The formula for calculating the break-even point in units is: Break-Even Units = Fixed Costs / (Selling Price Per Unit - Variable Cost Per Unit)

The formula for calculating the break-even point in sales dollars is: Break-Even Sales Dollars = Fixed Costs / ((Sales Price Per Unit - Variable Cost Per Unit) / Sales Price Per Unit)

Ongoing costs that compound the picture

Corporation tax currently sits at 19% on profits up to £50,000 and 25% above that for limited companies. National Insurance contributions run around 13.8% of gross pay on top of any salaries, and VAT registration becomes mandatory once turnover crosses £85,000. None of these appear as separate line items in this simplified cash-flow model, but they are exactly the kind of ongoing cost that erodes the margin between the fixed-cost and variable-cost-percentage sliders in practice — a business modelled here as comfortably profitable can look very different once tax, National Insurance and compliance overhead are layered on top.

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