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[]
[null,"              Partial budget template"]
[]
[]
[null,"A partial budget is used to calculate the effect on business margins (and thus profits) of aproposed change in a portion of the farm business. It uses only the costs and returns that alter as a result of the proposed change, providing an indication of the potential improvement in business performance and a measure of how existing farm enterprises, and the business as a whole, may be financially affected."]
[]
[]
[null,null,"Possible gains from change",null,null,null,"Off-set against losses from change"]
[]
[null,null,"Extra income",null,"Amount in £'s",null,"Lost income",null,"Amount in £'s"]
[null,null,"Description",null,null,null,"Description"]
{"$rows_empty":8}
[null,null,"Total income gained (A)",null,{"$f":"SUM(E12:E19)","v":0},null,"Total income lost (C)",null,{"$f":"SUM(I12:I19)","v":0}]
[]
[]
[null,null,"Costs Saved",null,"Amount in £'s",null,"Extra trading costs",null,"Amount in £'s"]
[null,null,"Description",null,null,null,"Description"]
{"$rows_empty":8}
[null,null,"Total costs saved (B)",null,{"$f":"SUM(E25:E32)","v":0},null,"Total extra trading costs (D)",null,{"$f":"SUM(I25:I32)","v":0}]
[null,null,"Total possible gains (E)"," = (A+B)",{"$f":"E20+E33","v":0},null,"Total off-set (F)"," =  (C+D)",{"$f":"I33+I20","v":0}]
[]
[{"$nulls":6},"Total change in profit"," = (E - F)",{"$f":"E34-I34","v":0}]
[null,null,"Notes: Do not include capital  costs of the proposed change but do include any interest charges on additional borrowing that is required for the change. As well as any extra depreciation. Like wise for any savings in interest etc."]

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