This resource presents a detailed cash flow forecast case study for a young entrepreneur named Emily, who runs a handmade jewellery business. Covering the period from January to April, it includes a month-by-month breakdown of income from jewellery sales and custom orders, as well as expenditures on materials, marketing, wages, and transport. The resource identifies cash shortfalls and provides practical tasks for students to analyse these financial challenges. It encourages students to calculate total income and expenditure, suggest cash flow management strategies, and explore ways to increase future income. This case study offers a real-world application of cash flow analysis, enhancing students’ understanding of financial management and business strategy within a small entrepreneurial context.
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