Shooting the War

Let the repaired piece cool down completely and then soak it in water to remove the gummed strips. There will be some spots of adhesive along the join squeezed out when the jour was made and deliberately not wiped away. Rub the spots very carefully with glass paper and break them down before removing them with a scalpel or a razor blade. This cleaning is quite a delicate operation and if done without abrasion may result in lifting little chips of china or
glaze.
If the crack was also c’., Red and Aralditc with colouring was used, tidy the filled chips with fine glass paper, and over-paint or glaze if necessary.
Moulding aped Modelling whole pieces of a pot or a
figure are missing, the gap can be filled by rebuilding the piece with epoxy resin composition filler. But it isn’t quite so simple as that! Perfectly satisfactory pieces for plates, vases, bowls, statuettes etc. can be moulded or modelled and simply stuck into place provided the piece is not going into domestic use, but such mends are not strong
g enough
to withstand hard wear for very long unless they are sup- ported by metal cores or pins. It is easy to mould or model a jug handle without a core, but unlikely that it will last very long if the jug is used. If the new handle has a core it will be very strong indeed. The making of cores and pins is described in a later section, and here I shall talk about moulding and modelling without supports. The techniques involved are almost identical when supports are incorporated. The job requires only a few cheap tools until the moment when you get involved in metal work and drilling for supports. And many people, once they reach this stage, just take the work to an expert restorer rather than buy drills and bits etc.
Before mending a piece such as a bowl or plate or vase, without using a core, scratch or file the broken edges so that the new piece of moulding will lock into the edge as it sets. The danger is that your new pieces may not adhere too well to the smooth and thin edge of a break without some kind of roughness in which to get a grip, as the problems of adhesion are not quite the same as those of sticking two edges, of porcelain or pottery together.
Next, a backing is necessary. This means a surface up against which you can press the filler to remake the piece. If the object is a flat plate, with : flat surface, the same gummed strip as is used for binding can just be stuck on the outside surface of the piece completely covering the broken area. As it dries it stretches tight and makes a good smooth surface up against which to press the filler. This gummed paper cannot be used on a curved surface because it pulls taut and flat across the curve as it dries. Therefore the mould will
wihave to be made with a flexible material which will take a curve. Plasticine does the job well, but it never sets hard and can be pushed out of shape rather easily. Wedge plasticine before use—this is a potter’s term meaning quite simply banging it until it has no air bubbles in it. A mallet or a wooden rolling pin make good bashers for plasticine.
If you use plasticine for the mould and Araldite for the filler you will have to get some cellulose acetate to use as a parting agent as the two react upon each other and must be separated by coating the surface of the plasticine which will come into contact with die filler.
There are other moulding materials. The dental impression compound Paribar is more expensive, but is quite excellent for the work, and is worth the extra money for it can be used again and again, needs no parting agent, and has other uses. Paribar is softened in hot water before use and resets fairly hard but is flexible enough to be extricated from quite deeply cut castings.
Making Moulds. Imagine that you have to replace a curved piece with a fluted surface, from the edge of a bowl. The whole of the edge of the bowl is fluted in the same way so you take an impression of a matching piece of the pattern oil a sound section of the edge. ‘Wet the surface of the bowl and press a slab of plasticine (about half an inch thick) on to a section just a little larger than the missing piece. Carry the plasticine up over the rim of the bowl so that it will be marked but don’t bend it too far round the rim if there is any ridge or it may be difficult to remove the plasticine without bending it. Press the plasticine well and truly until you are satisfied that you have made a perfect impression. Lift it carefully off and place it over the hole on the outside of the bowl in exactly the right place so that the pattern is continuous. Press it lightly so that the broken edges of the china mark the plasticine, then remove the plasticise, and paint the area inside the edge marks with cellulose acetate parting agent, then replace it over the hole. It will stick to the dry china round the edges of the break. Bend over the top sections of plasticine away from the hole, round the rim of the bowl to keep die mould in place. A few strips of Sellotape across it and on to the china will help. Don’t use gummed strip, for this will dry out and flatten the mould. The Scllotapc may give slightly but will help to avoid the disaster of the mould coming off the pot in the middle of die filling operation which follows.
Paribar can be used in exactly the same way to make a mould especially where there is a deeply indented pattern in the china. The Paribar goes hard, but it can be softened with swabs of boiling water and removed from die filler section without breaking it when the job is done. No parting agent is needed so that the Paribar can be put directly on to the break and left there.
Filler Composition and Filling. Now to mix up sonic filler (see Fillers and Cements). Araldite two-tube epoxy resin is first mixed together and then titanium dioxide (or other whitener) is added until the mixture has a nice doughy consistency. This mixture is a bit sticky and clings to tools and fingers. Keep a little dish of the powder handy, and another dish of Methylated spirits. Dip your fingers in the powder, and the tools in the Meths from time to time, and you won’t get so stuck up. When dried out this filler looks exactly like biscuit, or unglazed baked china and takes overpainting very well. It also sticks directly to the edges of the break and you should have no trouble in making a perfect join. It isn’t the easiest of jobs to make and handle this filler, but the result is so good that it is worth practicing to get the mixture of the right colour and consistency.
Kaolin mixed with Araldite in the same way makes a very stiff, not quite so sticky, more translucent and buff coloured filler, but it has the disadvantage of not sticking quite so well to the edges of broken china as does the first mixture.
Isopon polyester resin filler is a paste which is mixed with a hardener. It is excellent for filling big holes as it dries quickly, but this means also that you must be able to work quickly. When using Isopon make all inside mould of the break as well, and having filled the mould, put the second inside mould oil to the filler from the inside to get a smooth interior surface, pressing it down well. Isopon requires no parting agents. Although it will stick to itself so that it call be built up in layers, it will not stick to china, so when the moulds arc removed, the new Isopon piece will come away and will have to be stuck in just like an ordinary broken piece. It can be rubbed and filed to finish it off It cannot be used as an adhesive.
Bondapaste is another excellent filler which hardens quickly and does not have to be baked, nor does it require powder additions to make it opaque. It does not dry white, but this is immaterial if you are going to overpaint it any-way. It can be used as an adhesive or cement and when used as a filler it stays in place without further adhesives. It can be filed, carved and abraded within a quarter of an hour of use, so is a very time-saving material, once one is experienced enough to shape it quickly.
The exact consistency of any filler is difficult to describe and can only be discovered by trial and error. If it is too hard it will push the plasticise out of place as you press it into the mould. If it is too runny it will tend to run into the lower part of the mould in whichever place you are holding it, and will not make a piece of even thickness. If the mould is made of Paribar then a stiffer nix of filler can be used.
The mixture is worked into the aperture with a round ended tool. Boxwood potter’s modelling tools are excellent but many things make good modelling tools. Some workers like to prop the pot up as they work, others hold the pot in one hand so that the break with its mould is cupped and held in position while the filler is worked in. Great care must be taken to make sure that the filler goes into all the corners and crevices right up to the edges, with no air bubbles trapped underneath. Smooth the inside surface with the tool and with thumbs and fingers until it is as like the surrounding inside surface as your eye can judge. Setthe pot aside for an hour, if the filler is Araldite, by which time it will have set to a rubbery consistency and can be worked further if necessary. If a quicker setting filler has been used, once it has set hard it can be carved, filed and abraded until it is absolutely perfect, and it is then ready for overpainting.
To speed up the setting of a mend done with Araldite, bake the pot for half an hour at zoo deg. F. If there are any small cracks or pits in the surface fill them with a thin mixture of filler, using a water-colour brush.
Chips. The mending of chips, big and small, which do not go right through a piece, involves work which is halfway between the filling of apertures as described above, and modelling
which is described in the next section.
Quite simply, you make up a mixture of any of the above mentioned fillers into a fairly stiff mixture and press it into the previously cleaned and dried area of the chip and smooth it until it looks right. Don’t get air bubbles under the filling. Wheel chips—large chips on the edge of a piece—should first have a thin layer of adhesive, to help bind the filler in place. The art of filling chips is to get a good blend along the edges and to get the filling neither too proud nor too shallow, and in getting the composition in so that no air bubbles remain behind to raise it in due course. If you suspect that a little air is trapped, prick the filler with a pin and press it down again and fill tip the pin hole.
Allow the filler to dry out over a hot radiator and then, when it is hard, rub it down with glass paper until you are satisfied that the chip, after overpainting, will be indistinguishable. Pick up the piece and squint at it at eye level in all possible planes, and rely on the sensitive tips of your fingers run across the mend to detect any irregularities. If even at this late stage the chip is not properly filled, more composition can be added for it will stick to itself, and the process repeated until you are satisfied.
Modelling. When neither straightforward sticking, nor press moulding can be used to mend an object, try modelling. It is impossible to make a mould for a missing piece which is not a repetition of another part of the object, as described previously. The missing piece just has to be built up from scratch and the result depends on the artistic ability of the restorer. Large modelled sections will have to have metal supports—dowels, or pins, or strips—and the techniques will be described later on. I am still concerned with the techniques which do not include drilling.
When a part of a plate, or a vase, or perhaps a lid knob must be remodelled, take a piece of rather doughy filler composition and roll it either flat for a flat section, or into a ball for a knob, or into a sausage for a handle, in an approximate size and shape for the job. Then press it firmly to the edge of the broken part, and model it with Boxwood tools, fingers and any suitable home made tools that you may fancy. Whenever epoxy resin mixtures are being used, dip the tools in methylated spirit to avoid sticking.
Modelling becomes really interesting when a porcelain object such as a figure or perhaps a vase festooned with flowers and leaves has pieces chipped out or broken off and lost. To remake flowers and leaves is not at all difficult. Any woman who has ever made an apple pie with a decorated crust knows the technique. The pastry, in this case filler composition in a nice doughy mixture, is rolled out to the thickness of the petal or leaf required and then pieces are cut out of it in the flat. A small sharp knife or scalpel can be used as a cutter, shapes having been first marked out with a darning needle or a fine graver. Or, if the leaf or petal pattern is to be repetitive, a cutter can be made out of strip brass or copper foil, beret to make the appropriate shapes. Make a template or pattern out of plywood, using a fretsaw (see Fig. 8). Tack this pattern to your work bench with a central nail and then hammer a copper foil strip round it with a small hammer until it is exactly the same shape. If the template is pinned with a central nail it can be pivoted round as the cutter is being made so that all pieces can be reached.
The cutting of different species of flowers, daisies, roses, apple blossom etc. is hard to describe exactly. It is a matter of careful observation of thepetals which are to be matched, and of measurements with calipers and dividers, if your eye is not good enough. Petals are cut out in flat shapes and bent over slightly at the edges, and rolled into concave shapes etc. Once your petals and leaves arc made they are then fixed to each other and to the main piece, and there is no great difficulty about this unless the anchorage point is very small indeed, especially if you arc using a good adhesive filler composition such as Araldite and titanium dioxide. it is often possible to add an extra leaf, or to put in
small
a smasupport of composition disguised in some way as part of the decoration, which will hold the modelled part in place. Most people have a collection of tools for modelling which they have made specially to get into different corners ; sewing needles, bent knitting needles, scalpels, spatulas, rifflers, spikes and blades of all kinds, even old hacksaw blades, conic in usefid.
When pieces of an object are missing for which no pressed mould can be made, it is still possible to make a mould out of plasticise which approximates pretty closely the missing piece, and to put this on to the whole in such a way that the aperture can be filled with composition in exactly the same way as a pressed mould is filled. Then the new piece must be rubbed and shaped to final perfection after the setting or baking process has been completed; but
this can be a slow job.
There are problems when it comes to modelling difficult things like faces; it rather depends upon how clever you are, but there is yet one more way, which involves modelling. It is a much more complex and tricky job, but it can save such a lot of time and trouble in the long run, -aid once again may enable you to get away with it without resorting to pinning and dowelling.
Make a model, in plasticine, of the missing part. Actually this is easy if you have a talent for modelling, terribly difficult if you haven’t. Say for instance that half a leg and a foot are missing from a figurine. Using calipers and dividers, measure the other leg and foot exactly, so that at any rate lie won’t have a size six left boot and a size ten right boot. Then model a plasticine leg to the right diniensions and in the kind of position in which it looks as if it ought to be, and keep trying your model in the space until it satisfies you. Plasticine doesn’t harden so take as long as you like over making the model.
Having made your plasticine model, a mould must be made from it and a cast or pressing taken from the mould. The finished cast can simply be stuck into position (or dowelled or pinned if necessary).
Take a sheet of glass, and a large lump of plasticise. Roll the plasticise out into a very thick strip and lay it on edge on the glass (see Fig. 9) in a square or a circle plenty big enough to hold the model, horizontally. Then fix the model, horizontally, halfway up one side of the container that you have just made. A peg carefully inserted into the end of the model and pushed out through the container side should hold it into position. Then prepare some plaster of Paris. Into another container which can be handled easily and has a pouring lip, put enough water to half fill the mould container, and sift plaster of Paris powder into it until the mixture is the consistency of thick cream, stirring with the hand to break up lumps. Then pour the plaster of Paris mixture into the mould until it is halfway up the model. Leave the whole thing to set. Then cut two wide grooves or shallow holes out of the plaster.
sure that it is really well drenched and that no tiny part has escaped swabbing. This acts as a parting agent between the two halves of the plaster mould. Make another mix of plaster as before and pour this nito the mould until the model is well covered. When this has set, remove the plasticine case and case the two sections of the casting apart. Take out the original plasticine model and you should have a perfect mould in two halves. This mould will have two locking pieces where you cut the grooves or shallow holes so that when the two halves are put together again they will locate exactly, and at the end where the model was attached to the side wall of the plasticine container, there will be a hole.
Now you have a mould which can be used to make a casting or pressing of your original model. Smear a film of silicone grease all over the pattern sections of the mould to prevent the filler sticking to the plaster of Paris, and then make up enough filler composition to fill the two halves of the mould. This filler should be soft enough to flow freely into the mould sections. When the two sections are filled, bring them together and bind them tightly with wire. Ram the composition well home, through the hole. Leave the mould, with the hole at the top, for two hours to set, and then, if you are using epoxy resin, bake it for half an hour at 2oo deg F.
Undo the wire binding and take off the plaster. If you have not used a parting agent, the plaster can be cut out and broken away and the last of it scrubbed off the model. Stick or dowel the finished model to the whole, having
made sure that the edges fit perfectly by filing and abrading. bradin,
Any discrepancy in fit which is too big to be put right by filing, can be filled with some filler composition.
Moulds can also be made from pieces of porcelain similar to the piece you are trying to replace, and then pressings made from these can be carved, filed, abraded, and built up to fit exactly.
Instead of plaster of Paris, rubberised solution such as Qualitex can be poured around your model. The advantage of using this material is that the mould is flexible and will come off difficult undercut models without damaging them. Rubberised solutions, therefore, are best for making moulds from models which must not be damaged in any way. The technique is much the same as that described above. A plasticine container is built up round half the part to be copied, and the solution is poured in.
The process is repeated on the other half and you then have the complete mould in two sections. Details vary with each job.
Faces on statuettes are very alike, and differ only iun detail of hair and headdress. There is no reason why, if you collect figures, you should not make a series of moulds or masks from any statuettes that come your way, and so build up a stock of faces iii reserve for the day when they may be needed.
Incidentally, the principles of making casts, moulds, pressings etc. are generally similar for work in all kinds of materials, and many restorers of objects other than china, such as old guns and pistols, make their own metal castings. It is a skill which has so many applications, not only for restoration but for creation. Modem materials make exciting castings and pressings, and it is an art well worth studying for its own sake.

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ARMS AND ARMOUR
Guns and Pistols
Old firearms arc popular collector’s items, and no olde oake beame type of pub or cafe worth its salt feels fully decorated without weapons on its walls, so good ones are expensive; nevertheless one sometimes comes across old guns and pistols in junk shops and these can be in pretty bad condition. It is usually possible to mend and clean these things and make them look very decorative; by spending money they can be restored to near perfection, and you can even fire them if you dare. For really careful restoration, try to find a picture of a gun like yours or a similar actual weapon in a museum, which you can copy.
As a first step make sure that any gun you buy is not loaded. It is not ridiculous to suggest that an old pistol which has been knocking about for years could be loaded, for it has happened, and even ancient gunpowder will explode violently. Gently insert a wooden rod or dowel into the muzzle and when it will go no further make a pencil mark. Withdraw the rod and lay it alongside the barrel with the pencil mark by the muzzle and the point at which the barrel is blocked can be exactly gauged. The powder must be carefully removed. If you have a shotgun
hi
the cleaning rod wch goes with will it wiprobably have a cap on the end which unscrews to reveal a screw tip. Screw this gently into the charge in the old gun and remove it like a cork. Failing a cleaning rod, an ordinary screw welded to a piece of stiff wire would do just as well. After this the barrel should be washed out with warm water and thoroughly dried.
Unless the gun is really terribly rusted, or contrariwise is in excellent condition, it is probably best to strip it down into its component parts, just as one would when cleaning a modern gun. Normally the lock is removed first by unscrewing it from the stock. First remove the screw which holds the cock (in the flintlock) or hammer (in the percussion lock) and slide off the part. Next unscrew the pivot of the pan cover and the pan cover spring screw and remove tile parts. ‘then unscrew the holding bolts or screws until the lock plates can be removed. (See Fig. i.)
Penetrating oil applied to the screws and left for a while will allow many a stubborn screw to be removed. Do use well-fitting screwdrivers, as if you spoil a screw ]lead by using a wrongly fitting screwdriver it may be impossible to get it out without drilling. The drilling out of screws is extremely tricky and may result in damage to the pistol, so don’t try it unless you must. Expert help may be necessary. One way to loosen obstinate screws is first to place a little lubricating oil round tile head of the screw, and then to touch the head of tine screw for a second or two with the tip of a red-hot poker. This meat causes expansion and contraction to loosen the screw and the oil will penetrate and help with the withdrawal.
Dispiiawlitt,9 a flitalock, arid reassembling (see Fig. r). In order to take the lock to pieces for cleaning or repair the four screws which hold the mainspring, the sear, the scar spring and the bridle, must be half loosened. Then take out the mainspring screw and remove the mainspring. There is a pill at the rear end of the mainspring which engages in the lock plate, and the other end of the mainspring which engages in the toe of the tumbler. Compress the mainspring and it will come away easily. A hand vice is a useful tool for this job. Once tile mainspring is off, the other screws may be removed and die other parts will come off quite easily. Having cleaned all parts with fine files and emery paper or powder, and got rid of all the rust, oil everything well, and cover with Vaseline. Then set about reassembling. lock plate to take the cock on the outside. The scar and the sear spring come next and then the bridle. The square lug on the scar spring fits a slot in the lock plate and holds the spring in position. Compress the mainspring and put it on the lock plate with the holding pin in position, and put the lower end of the spring back over the tumbler toe. Then secure the screw. Without a hand vice, depress the tumbler to the fired position so that the end of the mainspring will go over it. Then put the cock oil and pull it back to the half cocked position so that the tumbler toe comes and compresses the mainspring. The rest of the pieces are put back in the reverse order to removal, the pan cover spring and pan cover going on last.
The barrel of the gun comes off next. This has a metal extension called a tang which runs into the stock. The tang screws are removed, and any retaining bands or pins. Trigger guard, butt cap and ramrod pipes are usually screwed or pinned in place and must be removed with care. If a gun is in bad condition it is likely that the rusty screws and pins are stuck into the wooden stock parts, and too much beef will merely result in breaking off chunks of wood complete with the pins and screws. Gentle tapping and the judicious use of penetrating oil will help. But leave things where they are rather than risk breaking the stock. Expert gunsmiths make their own castings and spare parts, but for those without the necessary tools or ability, castings can be bought, which only need filing to fit. Normans of Framlingham in Suffolk specialise in these parts and have a comprehensive catalogue.
Guns will be more or less rusty, either with ordinary brown rust or that black rust which seems to have eaten right into the metal and looks like black ink stains. When restoring or cleaning any kind of metal, the rule is not to overdo things. Gentle abrasives, gentle cleaners and gentle fingers give the best results. Patience is better than a power tool. Start by applying a mixture of oil and paraffin, or by soaking the metal parts in it. Patent rust removers arc fine if used with care. They should never be left on for a very long time, or they will etch the metal, and will probably dull it, although in this case can always be re- polished. Penetrating oil contains rust remover, so if you have been using this to remove screws, be sure to wipe it all off the metal before leaving the work for any length of time. Clean the inside of the barrel with a wire brush on a rod.
Coll revolver
Draht
ger prawim lock,
Having cleaned off all possible rust, polish die metal work with jeweller’s emery, which is considerably finer than ordinary emery paper and comes in various grades (see Abrasives). Start with a coarse grade and finish with fine grades and you can get a mirror finish. Don’t be too quick to resort to buffing wheels or harsh abrasives; you may make deep scratches or rub off marks or chasings which cannot be replaced. Barrels may have a brown colour which is due to deliberate rusting, so that the barrel would not rust further while the gun was in use. To re-brown a barrel it must first be polished mirror bright and then treated with many successive solutions of a certain acid formula. Gunsmiths guard these formulae closely, and most send their barrels to an acknowledged expert to have the job done. It costs several pounds and would probably not be worth your while, simply to restore a not very valuable piece of junk.
Blue barrels were originally coloured by a heat process. Blueing is equally an expert’s job which takes time and experience, although solutions can be bought which enable the amateur to blue barrels quite effectively.
Clean brass parts, trigger guards, ramrod pipes, butt caps, etc. with ordinary metal polish. If these are missing new ones can be bought (see above) and fitted by filing.
Having achieved the polish and colour you want, the next thing is to maintain it. Be very careful not to handle the metal parts of your gun. after its final polish, as sweaty
fingers leave a deposit which causes spots of rust. (This
applies to ametal work.) A piece of wood carefully
jammed in the muzzle will make a temporary handle while applying a final finish to the gun. Wipe over the metal parts with a very thin layer of oil; or if you don’t like this, try wiping with aduster which is impregnated with silicone—these can be bought for dusting furniture in any hardware store. Some people like to lacquer things on the principle that lacquering reduces cleaning to ‘iaminimum.Un- less lacquer is of extremely good quality, it will darken in time and altogether spoil the look of the job. (See Lacquer.)
The wooden stocks or butts are another matter, and often need a lot of repair. The stock may be completely split. Modern impact adhesives, such as Evo-stik, make a strong join very easy, but it is best to make sure that they do fit accurately, as with impact adhesives once the two faces of a
join are put together they must remain if a good join is to be made. If the stock is chipped or if there is a piece missing, you are going to have to find a piece of more or less matching wood to replace it. Clean the old stock first with fine steel wool and linseed oil. Rub away until the dirt and any old varnish has gone, then you will be able to see the graiui and colour of the wood. Finding the right piece of wood may be difficult. A friendly furniture restorer is about the most likely mail to help—you will only need a small piece anyway. Whittle the new wood to fit with a sharp knife and fine sandpaper. If you are an expert wood- carver and have die tools, making a matching piece should be no problem. Remember, having bonded new and old, that it may be necessary to bore small holes for the pins or screws to take the metal parts when the pistol is reassembled and this should be done with care. When the bond is set, rub the whole stock well with linseed before reassembling the gun.
Shallow dents in wooden gun stocks can sometimes be reduced by steaming. Soak a piece of thick cloth in hot water and put it over the dent and then hold a hot iron on the cloth and get up a good head of steam; this swells the wood and reduces the dents a little, but as the wood dries right out they will probably reappear to some degree.
Gunstocks arc often attacked by woodworm and if this has happened, treat the stock with all anti-woodworm dressing such as Rentokil. If the stock is badly honey- combed, inject syntheticresin into the holes with a hypodermic syringe or even soak it in a thin mix to stiffen the whole thing.
Burr walnut (see Woods) is most commonly used for gun stocks and is mainly imported. You would probably have to buy a new stock blank through the trade and shape it to fit, if a whole new stock is required.
Of course if you can get hold of several pistols all more or less alike, you can make up composite restorations using sound parts from each. What you will have at the finish is a fake, not a restoration, but if it is just for decoration, then it doesn’t really matter, and only an expert will be able to tell that it isn’t the genuine article!
The periodical Guns Review contains much interesting information about antique firearms.
Swords
Swords turn up in junk shops in odd lots with old hickory shafted golf clubs, broken walking sticks and elderly umbrellas, and are usually a relic of somebody’s great grandfather’s service in the cavalry. The services still use dress swords and ceremonial swords, and these, being expensive items, get handed on and do not appear in junk shops. Valuable old swords are real collector’s items and you are unlikely to be trying to restore one of these. However, any old sword can look quite fine once it has been cleaned and polished. Knives and daggers and bayonets come into the same category and are perhaps more common in junk shops. Very often the scabbard, particularly if it is an Oriental one, is as attractive as the weapon itself and warrants as much care as the blade.
As with the restoration and cleaning of any kind of metal object, care is needed. Too violent attempts at rust removal may remove interesting marks or engraving or inlay, and half the fun of cleaning up these things is in what may come to light underneath. A sword, like a gun, can be dismantled into its component parts, and if this can be done without breaking the weapon or damaging it, it is far better to take it apart for cleaning. Blades were often made somewhere other than the hilts or sheaths, and the whole assembled by sword-smiths before sale. Parts got broken and were replaced, and a sword or a dagger can be a composite bearing different makers’ marks and still be quite genuine. If you find a sheathed sword in a junk shop, take it carefully out of the sheath holding the whole thing pointed downward. Be especially careful with knives and daggers for an old scabbard can split as you take out the weapon which may still be razor sharp.
To take a sword apart (see Fig. 3) first check the button at the top of the hilt. The tang, or top end of the blade, passes right up through the Ht and the pommel at the top, and is then burred over the button to hold the whole thing together. File off the overlap and slide the blade from the hilt; but it may not come out that easily. Later swords may have a screw-iii button. Grip the blade in a vice, near the top, but make sure the vice is padded, or the sword well wrapped, so that it will not be marked by the vice. Using a piece of hard wood as a punch, tap the base of the pommel upwards away from the grip, working round and round it till it loosens and the hilt begins to slide off the blade; but do be careful not to damage anything. Best leave well alone if there is no movement at all. Penetrating oil may help, if you can get some to run between the tang of the blade and the hilt. If the sword has only a small pommel, tap the hilt round the shells, at the bottom. Once again, be very careful for it is terribly easy to break castings.
Now the blade and the hilt are separate and can be coped with on their merits. If the grip is wooden and covered with leather, it may be split, and you will have to carve yourself a new grip using the old one as a pattern. Beech and walnut are tile most common woods, but any wood could be used to remake a grip which is to be covered—after all the sword is not going to be used in battle. If the grip is leather-covered, and the leather is sound, give it a good dose of leather dressing. There are various proprietary dressings and the same one can be used on a leather sheath. Some dressings give a long-lasting finish, others need more frequent renewing (see Leather Dressings).
A new leather grip cover can be made quite easily by cutting out a piece from any suitable leather. Clean off all the old leather and make the grip smooth and clean. Then very carefully pare or bevel the edges of the new leather grip so that they fit round the handle without a ridge where the join conics. Soak the leather and put it on the grip, smoothing it to fit. Then bind it on to dry. Rubber bands may leave grooves in the leather, so some kind of wide tape or bandage just to hold it in position while it dries is better. When the leather is quite dry, remove the binding, and, very carefully, the leather piece which should by now be exactly the right shape and fit. Using an adhesive, such as Evo-stik which will not stain the leather, stick it firmly to the wooden grip. Very often lints are wholly or partly bound with brass wire. If this has to be replaced, two strands of brim piano wire or picture wire, twisted together, make a good job. The actual binding is not so easy as the ends of the wire have to be neatly tucked in.
The cleaning of metal hilts andblades must be care- fully done. Brass and silver hilts will probably conic up well with ordinary metal polishes and some elbow grease, but steel hilts will need rubbing with abrasive. Make up various pads and sticks to help with the rubbing down,
well
checking that the stick is wepadded with foam rubber under the emery paper; this makes it easier to get into difficult corners. Blades which have inlay should be treated very gently, as any rough treatment will bring it off. Soap and water and a soft cloth for drying are die best; certainly it is dangerous to use strong metal polishes or rust removing preparations. Clean plain blades and steel hilts with oil and paraffin mixture to remove loose rust, and then wash with strong detergent to get rid of all grease. Clean very greasy metal with carbon tetrachloride. Then wipe rust remover on the metal and remove it after a few minutes. You will get some idea of how much rust is going to shift, and can repeat the treatment until the metal is clean. The big danger is that rust remover, if left too long, will work unevenly and will start to etch the metal, and you will end up with a pitted surface. Oriental swords are very often meant to have a dull finish, and after a wipe over with rust remover, all they will need is a polish with a soft cloth, whereas Western steel is worked over with emery until it has a mirror finish. Don’t get fingerprints on to the polished metal or they will form rust spots in time. Rub the finished metal over with a light film of oil, or use a silicone-impregnated duster or silicone furniture polish, sparingly, on a soft cloth. Lacquer, if used, must be of high quality, or it will darken in time and have to be removed. Lacquer is really a lazy and not wholly satisfactory way of finishing polished metals (see Lacquer).
If metal parts of the hilt, quillons, shell guards etc., are broken or damaged, it may be possible to braze carefully shaped new parts into place, but this does seem to me to be a job for the expert as it requires special tools and a knowledge of technique.
If the top of the tang was filed off to free the blade, hammer out the tang a little so that there is something to burr over again on replacement. Be very careful, and hammer gently with the tang laid flat on a block. Reassemble hilt and blade and tap it into position tapping the pommel well home. Use a small mallet or a piece of wood, not a metal hammer. Burr over the top of the tang with a punch and file it smooth and neat.
If your sword or dagger has a metal scabbard, treat it in the same way as the blade, cleaning with great care if it has any engraving or inlay. If it is plain, wipe it with rust remover and rub with abrasive, and finish it with a silicone wipe.
Damaged leather scabbards take some mending. If the stitching has gone, it may be possible to restitch it, but often the holes have broken out and the leather is dry and dead anyway and won’t hold stitches. Just stick the edges together as neatly as you can with adhesive.
If the scabbard is broken, insert a strip of cardboard or veneer or plastic to support it. If leather is in good condition all it needs is a wipe with ordinary leather dressing. Sonic scabbards have been stained and polished or boned, these are best retouched and polished with ordinary leather polish.
Old pieces of armour, even complete suits picked up iii very bad condition, can be completely cleaned and done up. The methods used for cleaning sword blades, guns etc. arc suitable for armour. Museums use a phosphoric acid cleaner known as Deoxidise.
I know of someone who bought a terribly rusty old suit of armour for C20, without knowing anything about it, and cleaned and restored it and sold it for 0300. I suppose the basic cost of 4zo puts it outside the category of junk, but it is the kind of profit one likes to dream about.
Burnishing. Any cavalry mark will tell you that the only way to get swords, cuirasses, spurs, bits irons etc. chromium bright is to burnish diem. They are first cleaned with metal polish and then burnished. A burnisher is a leather pad with small steel rings like chain mail sewn to it, arid the object to be burnished is rubbed very hard with this pad. The metal will come to chromium brightness if you use enough elbow grease. The object is then greased very lightly, or lacquered to preserve the shine; but before doing this, small objects can be kept dry and bright in a bag of bran.
By the way, the shoulder pieces of a trooper’s dress uniform, which look like pieces of chain mail, are in fact ornamental burnishers.
Bits, irons and spurs are ornamental enough to become collectors’ items, and they should be burnished as described, or by being put into a canvas bag with a handful of ball-bearings and swung around for a bit. It is air old trick to burnish a curb chain by folding it inside a big duster or piece of cloth, and then, holding both ends tightly, to swing it about with a circular motion.

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NINETEENTH CENTURY
During the early part of the nineteenth century most military firearms were still manufactured by private gunmakers; and at the start of the century, indeed, there was virtually no other source drop leaf table three legs make. The Government’s part in production was practically confined to assembling components which had been made by contractors desserts during 18th century england. Actual Government manufacture seems to have been stimulated by a public accusation that in England the art of making firearms was practically extinct porcelain war antiques. Such an accusation was, of course, an unjustified slur on the many brilliant gunsmiths in the country; but nevertheless in 1802 the manufacture of locks, as well as the assembly of firearms, was started at the Tower of London juste aurele meissonnier. It was soon found that accommodation at the Tower was too restricted for any large-scale production; and in 1808 a Government factory was established at Lewisham, in Kent, for the manufacture of locks and barrels victorian commodes.
Lewisham was not the first Government factory connected with the small arms industry palissy tea set art deco style. As will be remembered, the Royal Gunpowder Factory had been established at Waltham Abbey some years previously antique chamber pot chair. Waltham Abbey’s interests were french aristocracy aftername.not entirely confined to gunpowder, for in 1800 large numbers of walnut trees were planted both there and at the adjoining locality of Enfield Lock 20th c. art deco chairs. This latter place lay a few miles north of Enfield, and was so called after the lock of the Lea navigation, which was the most prominent ‘feature of the district antique three-legged ornamental table.
When the assembly of muskets became too large a commitment for the limited resources of the Tower, Enfield Lock was the obvious choice for an armament works yabu fruit. The original Enfield factory was built in 1804, and rapidly became the principal centre for the assembly of India Pattern muskets unglazed dresden figurines.
As compared with Enfield, which had the advantage of the Lea Navigation and a water supply from the River Lea, Lewisham suffered badly from poor communications and a lack of water for power hirado porcelain. After the end of the Napoleonic wars, therefore, it was decided to concentrate all Government small arms manufacture at Enfield “english ironstone” england” marks. Additional buildings were accordingly constructed at Enfield; and first the barrel branch and later the lock and finishing sections were transferred there, and the Lewisham works closed down antique stemware cobalt blue.
Progress at Enfield was slow, and it was not till about the middle of the century that the factory started to manufacture complete firearms what is a chamber pot of 1800s. In his presidential address to the Institution of Civil Engineers in 1868, Mr chambersticks of porcelain. Gregory said that prior to 1852 ‘the construction of fire-arms was really carried on by small manufacturers, who each made only one separate part, one for locks, one for barrels, one for bayonets, etc early cherry drop front desk., the gun-maker being, in fact, little more than a setter up; and the Government, after obtaining by contract the separate parts of their muskets, excepting barrels and some small parts, from separate manufacturers, put them together at their own works at Enfield’ antique dining table detailed carved legs. The number of weapons produced at Enfield by this system was small, and amounted to some 7000 firearms and i 50 swords a year blue glass pheasant. By 1853 this figure had increased to 50,000 firearms and 3000 swords meissen, four continents.
Nevertheless it was apparent that there was considerable room for improvement, and in 1853 a Committee was appointed to investigate the provision of small arms for the Army renown clockmakers in vienna. The establishment of the Committee was apparently due to a report rendered by Mr http:  antcollectors.com antique-furniture 19th-century-sideboards-cellarets-tambour-secretary-regency-side-cabinet-desks-worktables-new-trends. John Anderson, Superintendent of the Woolwich Ordnance Factories, who had been deputed to examine Enfield’s capabilities for the manufacture of bayonets meissen porcelain louis xiv.
Two officers, Colonel J valueof1800’slibrarytable. A 19th century wooden round table and persian. Chalmer, R art deco secretaire 1900.A antique pembroke table, floral inlay design., Inspector of Artillery, and Lieutenant-Colonel A english wedgewood. T victorian renaissance revival credenza. Tulloh, R chippendale cutlery urns.A black alvar aalto stool 60 finmar., Inspector of the Royal Carriage Factory at Woolwich, were requested to report to the Committee on the existing methods of providing small arms ironstone china japan pattern. The following statements were included in their report:
`It appears that the system hitherto adopted to procure small-arms is so heterogenoeus in its character, that it could not fail to produce considerable difficulties after dark candelabras. The Government establishment at Enfield Lock is comparatively small and of a mixed nature, some parts of the work being performed by the establishment, some by contractors; many of the lathes and other tools are the property of the workmen; others belonging to the establishment serpentine pembroke table. The men possessing lathes hire them out to other men chinese table with brass top.
`The establishment at Enfield Lock, being small, and forming part of this heterogeneous system, is unable to hold that salutary check or control over the contractors to prevent exorbitant demands and serious delays antique dressers collectors.
`The principal part of the gun trade upon which the Government mainly depends for supply in case of emergency, is carried on in Birmingham and London, and by men working by hand in wretched cellars and garrets, and great evil arises fro-in the extreme slowness of manufacture metal top antique tables with drop leaf.’
Details of the existing capacity of Enfield were’ furnished by Mr antique jasper cabinet chest serpentine. J antique empire mahogany curved buffet with mirror. Gunner, its Superintendent normandy antique clock longcase. He said that Enfield was now producing the barrels, which had previously been supplied from Birmingham in the rolled state, and could turn out from Zoo to 25o a week vintage silver shell dish with fish feet. He also stated that Enfield had introduced a new method of seasoning timber by using hot air chamber pots 1800’s.
The effect of the new process was that gun stocks could be produced from timber about a month after felling, instead of the previous two to three years wolfgang hoffman table. The result of this, lie added, was that 100,000 completed stocks were stored at Weedon to finish seasoning, and a further large quantity at Waltham furniture maker copenhagen art nouveau.
The Committee’s report recommended no radical changes in the existing state of affairs doucai ming porcelain. It considered that manufacture by contractors should continue,, but that machinery should be more extensively used at Enfield so that its production could be expanded in an emergency biedermeier wardrobe vienna.
In this same year of 1854, however, there was a series of troubles in the arms industry antique furniture prohibition bar examples. Strikes amongst the employees of London and Birmingham gunmaking firms coincided with the start of the 3-tier mahogany and brass side table. Crimean war; contractors, possibly taking advantage of the increased demand due to the• war, were charging higher prices; and there were a number of delays in the fulfilment of existing contracts characteristics antique gate leg. As*a result the Board-of Ordnance decided that as soon as it was in a position to do so it would take over the manufacture of firearms and dispense with the services of the contractors queen anne dressing table, 3 mirror. To implement this decision, new buildings and machinery were ordered and- a mission was dispatched to the United States to look into American methods in small arms manufacture epergne ceramic 19th century. As a result of new construction, the installation of machines and reorganization, production at Enfield was increased to 130,000 muskets and bayonets a year antique sheffield piece marked “royal sheffield”.
The first firearm to be manufactured at Enfield in any quantity was, appropriately enough, the Enfield rifle; and it was the appearance of this weapon, therefore, which heralded louis cube. the decline of the contractor small round chippendale center hall table.
Amongst the most eminent of early nineteenth-century gunmakers was Ezekiel Baker antique gilded console tables gesso design. He has already been mentioned in connection with his famous rifle and his book Remarks on Rifle sofa 1920. Guns raphaelle monti. The production of his rifle was by no means the last of Baker’s activities candlesticks juste-aurele meissonnier. In 18 16, at the request of the East paris exposition candlesticks.India Company, he made several improvements to the Company’s firearms loudon florals 1783-1843. These included alterations to the flash-pan to prevent water reaching the priming and a modification to the spring of the bayonet attachment kem weber. In 1821 he invented a bullet mould and clipper for casting bullets, so that the ball was made perfectly round and more solid buy escritoire ‘trestle’. The following year he devised an improved cock for the flintlock, which enabled the flint to be held more securely william kent staffordshire. In 1824 he patented a lock which could be used for either flint or percussion antique napoleon furniture. This last invention was only applicable to sporting weapons, and was intended for sportsmen who, if they found themselves in an area where caps were unobtainables could use their percussion lock arms as flintlocks rectangular mahogany extension table square pedestal base bun feet.
Baker is also noteworthy as being the first gunmaker to own his own proof house, which adjoined his establishment at 24 Whitechapel Road east indian antique silver. Permission was given to him under a Crown Grant art deco walnut black lacquer display cabinet.
A very famous London gunshop in the years after the end of the Napoleonic wars was 17o Bond Street, the London establishment of William Westley Richards thomas hope chairs curule legs. The Richards family had been merchants and silversmiths of Birmingham, and there William Westley was born in 1788 regency secretare. Instead of following the family tradition he became a gunsmith, and in 1812 opened his own shop at 82 High Street, Birmingham antique japanese ko imari. ‘He quickly became prominent in the gun trade and took an active part in the successful petition of 1813 which resulted in the establishment of the Birmingham Proof House louis the 14th chair. Two years later, realizing the importance of the London market, he established a shop in Bond Street; a quarter which he chose as being frequented by the wealthiest classes of the community “liberty furniture”.
Richards was fortunate in his selection of his London agent: a very remarkable character called William Bishop 19th century south african stinkwood antiques. Already well known both in the gun trade and in the shooting field, Bishop had ready access to the type of customer for whom Richards wished to cater art deco brass lamp with women. In addition, he was of enormous size, had an eccentric taste in dress and was always immaculately turned out barker brothers dining table. At the Bond Street shop he invariably wore a swallow-tailed coat and a top hat with a broad brim antique limed oak furniture. On top of the coat a spotless white apron reached to his ankles and the cuffs of his shirt were turned back over the forearms inlaid furniture octagon music table. Presided over by this impressive figure, 17o Bond Street became almost a club, frequented by young officers of the Fighting Services and members of the landed and sporting aristocracy antique furniture art deco chairs. There they would discuss their mutual shooting interests and garner wisdom and advice from ‘the Bishop of Bond Street’ example of 18th century wooden handle silverware. For two generations, and in some cases three, Bishop was the trusted counsellor in all matters relating to
0 antique occasional cabinets. guns and shooting; for he was fifty-six years at 17o Bond Street, eventually dying in harness in 1871 florals in british furniture. During that long period there must have been many officers who went on active service equipped in accordance with the advice of ‘the Bishop’ barker brothers furniture. To Richards, of course, his services must have been invaluable george iii pembroke table.
In 184o Richards received the Royal Warrant and the appointment of Gunmaker to the Prince Consort, and in 1851 he was granted a special Medal Award for, his exhibits at the London Exhibition at the Crystal Palace d-form dining table. In 1855 he was succeeded by his son, Westley Richards porcelain relief herons and swans. The work of the latter on breech-loading weapons and cartridges will be considered in a later chapter antique small oval drop leaf table.
Two of the best-known gunmakers at the end of the eighteenth century and the first quarter of the nineteenth century were the Manton brothers epergnes. The elder, John Manton, had started his gunmaking career as foreman to T french side cabinets. Twigg art deco upholstery fabrics. In 178o he set up on his own at 6 Dover Street in London, and, until surpassed by his younger brother, was probably regarded as the leading gunsmith antique 8 leg table. In his later years he was making percussion holster pistols 18c dutch marquetry bombe front cabinet.
Joseph Manton started his own independent concern some fifteen years after his brother, and opened a gunshop at 27 Davies Street, Berkeley Square, in London dutch style furniture. Joseph’s ventures into percussion locks, and his relations with Forsyth and Colonel Hawker, have already been narrated collector’s table. He was easily the foremost gunsmith of his time, but he is remembered chiefly for his part in the development of the sporting gun antique octagonal tilt top tea table.
James Collins of 12 Vigo Lane, Regent Street, London, catered for officers’ more expensive tastes by making flintlock holster pistols with silver mounts jan van mekeren. In his later days he produced a most peculiar percussion lock pistol, which could fire three shots in succession, and embodied a revolving striker and a folding trigger 18th century brittany cupboards.
Dale, who had a shop in London, was unique amongst British gunsmiths in making the locks for an American military firearm art deco in german. This was the, Model 1818 -69 calibre U 18th century dark wood dining furniture and oriental carpet.S “chateau des tuileries”. Army flintlock dragoon pistol, made “bristol porcelain” for sale 18th century. at the Springfield, Massachusetts, armoury silver candlesticks worth. Dale’s name was stamped on the inside of the lock plate george 3rd italian furniture designer. It does not seem to have been a very popular weapon owing to the terrific recoil, and only i000 were made antique sideboard with desk.
Joseph Davidson, also a London gunsmith, made flintlock pistols under contract for the Honourable East India Company dessoir moon limitless. The Company had its own proof mark which consisted of a heart quartered, with the letters V typical features of britain.E antique butterfly drop leaf table.I stier in arabisch schrift.C 18th century dressing tables., one in each quarter and in that order candelabrum.
George H federal sideboard with eagle brass. Daw of 57 Threadneedle Street, London, appears to have had -the sole rights in England for the manufacture of General Jacob’s firearms antique tables trestle rectangle. He made some very popular single- and double-barrelled sporting versions thomas hope sofa.
Clark of Holborn in London had a Government contract for the supply of muskets fold over tea table antiques. He also made some flintlock holster pistols with double barrels, and pocket pistols with the long popular box locks and cannon barrels antique art nouveau wardrobes.
T sheffield porcelain “herbs and spices”. H early 19th century american rosewood cabinet makers. Potts, who had a shop in Haydon Square, London, secured the (from the point of view of his reputation) dubious advantage of a Government contract for the manufacture of the Brunswick rifle meisen hand painted plates 1920 allegorical. Apart from the appalling Brunswicks, he made presentation firearms; and a number of these special weapons were bought from Potts’ establishment for Indian princes japanese antique round table.

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The British Army finished the war against Napoleon with a somewhat mixed collection of smooth-bore firearms walnut armchair josef urban art noveau. There were three types of musket: the Pattern i8o2, the India Pattern and Brown Bess myott.son antique. It is probable that, with the rapid reduction of the Army which followed the peace, the two last mentioned disappeared fairly rapidly, and that the Pattern i 8o2 musket became the standard infantry weapon octagonal brass & silver table. The heavy cavalry were still armed with the Nock-type musket-bore carbine and ‘pistol which had been approved in 1796 old english pattern forks with four tines. The light cavalry carried the Paget carbine and pistol 1770 chippendale round salon table.
After every great war there is a tendency to cut down expenditure on the Fighting Services; and this affects both the size of the establishment and the provision of new equipment charles neo classism boulle. The result after Waterloo was that the small British Army had to wait about twenty-five years before the issue of percussion arms started, and even then it nearly received new flintlocks instead signed english art deco antique glass cabinets.
In 1834 comparative trials were at last carried out at Woolwich between flint and percussion locks, under the direction of Mr furniture copies. Lovell, the last person to hold the post of Inspector of Small Arms to the Board of Ordnance east indian antique silver. It may be that the Reverend Alexander Forsyth was responsible for these trials taking place ” american card table”. Colonel Hanger certainly thought so; for he wrote:
`In 1834, the Rev 16th century trestle refectory table. Mr 17th century boston silversmiths. Forsyth (the inventor of the percussion system) induced the Government to try a number of experiments, in order to test the value of his invention as compared with the old flint lock, and the result of these experiments was as follows:—Six thousand rounds were fired from a flint lock artdeco lamp. musket and’ a percussion musket, and the experiments were conducted in all weathers, six of each kind of arm being used telescoping console table. The results proved exceedingly favourable to the percussion principle, for out of 6,000 rounds from the flint lock there were 922 miss-fires, being i in 6-1, whereas in the percussion musket there were only 36 misses in 6,000 rounds, or i in x66 gustav klimt porcelain. The flint musket scored 3,68o hits; the percussion, 4,047 depression wood tea table. To fire ioo rounds the flint required 32 min examples of antique dressers. 31 sec robert adam pier table., and the percussion, 3o min identifying authentic yixing. myott and son hanley. 24 sec antique french saxon china flowers with gold.’
These results must have impressed the Board of Ordnance antique spiral legged small tables. At maryland antique sideboard.about this time a new series of flintlocks were designed for the Army thonet bentwood rocking chair. It does not seem, however, that they ever reached the troops, for the decision was suddenly taken to re-equip the Army throughout with percussion arms what is the greek word for furnitures.
The apparently surprising decision to replace the not very old Pattern i 802 by a new flintlock was taken, Mr american empire design antiques. Scurfield believes, through a desire to get rid of the 42-inch barrel antique metal double candelabra. The standard barrel length of the new weapon was the old Light Infantry thirty-nine inches voysey chalford table.
Serjeants carried a lighter version with a 33-inch barrel, and there was a still shorter one with a 3o-inch barrel for the Royal Artillery and the Royal Corps of Sappers and Miners value of a william and mary chest of drawers. This last weapon was termed a light carbine and had a 25-inch sword bayonet with a saw-toothed back edge victorian campaign bed. There was also a new, flintlock pistol, but this was issued as such and never converted duncan phyfe sofa c 1840.
In addition to the above weapons, a new light cavalry carbine appeared in: the rn art deco woman figure porcelain.id~dle I830’s- It does not seem, however, ever to have become a general issue reproduction ming porcelain. It was somewhat longer than the Paget carbine, having a 2o-inch barrel instead of one of sixteen inches antique gateleg table. The stirrup ramrod was retained warm entree dish. The lock was peculiar, since the steel was pivoted inside the lock plate, instead of on the outside antique silver plate vegetable warmer with lid. Owing to what was probably a sudden decision portuguese potters. to change to percussion arms, it is likely that production of this carbine was stopped prematurely antique “trestle table” kent.
The equipping of the whole Army with percussion arms was -a lengthy process 18c chair lion head. Although the manufacture of new firearms with the percussion lock was taken in hand immediately, it was intended that re-equipment should be carried out as far as possible by converting the new belgium porcelain dining tables. flintlocks antique hexagon ladles. Such a conversion was not a very difficult operation george ii burr walnut tallboy. The cock was replaced by a hammer mounted in the same position and striking on a nipple fixed to the top right side of the barrel duncan phyfe table and buffet. The nipple, of course, replaced the flash-pan and steel of the flintlock sette sofas chippendale 18th century.
The first new smooth-bore percussion musket was the so-called Pattern 1838 chippendale cutlery urns. Only comparatively few were made and its issue was confined to the Regiments of Foot Guards making cabriole legs with padded feet. As might be expected, in general form and appearance it was very similar to the earlier Pattern i 80 musket antique english column candlesticks. Together with the Brunswick rifle and the Victoria carbine for the cavalry, it formed a series for which Mr paw feet dining rooms table. Lovell was responsible; though whether he had an actual hand in design is not clear myott son & co. hanley. The 33-inch barrel was the shortest that had yet been issued to heavy infantry 19th century cutlery pennsylvania dutch. Serjeants of the Foot Guards were not issued with this musket, but with a 33-inch barrel version of its contemporary, the Brunswick rifle antique fluted legs.
Although the Brunswick rifle does not properly belong to a chapter on smooth-bore firearms, this may be an appropriate place to deal with it, since its issue was so closely allied with the other weapons for which Mr antique extending round dining table. Lovell was responsible art deco glass. It was intended to be the percussion replacement for the Baker rifle, and was officially designated ‘Lovell’s Improved Brunswick Pattern’ were exports scenes common in the chenghua period.
The new rifle was designed by Captain Berners, an officer in a Jaeger regiment of the Brunswick Army, and was adopted by the Board of Ordnance after trials at Woolwich in 1836 betty joel miroir antique. The rifling of the Brunswick was peculiar most valuable antique silverware. There were only two grooves, and they made one complete turn, in the length of the barrel antique oak dropleaf gateleg table. This was not a new idea by any means, for at the time of its adoption for the Army it was already the most popular form of rifling for sporting weapons can antique dressers pair with modern furniture. A special bullet was used with this two-groove rifling: spherical in shape, but having a•raised belt round the middle antique european sideboard, etagere, cabinet,. The belt fitted into the grooves, which were fairly deep, and the bullet of the sporting weapons fitted the bore sufficiently easily to be rammed home without difficulty 19th century side tables. In practice the results ob1 tained with this type of rifle were not as good as they would seem to be in theory what is antique library table worth. There was a good deal of friction in the barrel through the bullet magnificent table 18 century marble. not being able to move freely, there was a heavy recoil, and the shape of the bullet did not lend itself to accurate flight contemporary british cabinetry best examples.
The calibre of the Brunswick rifle was ‘704 and the barrel length (except as mentioned above) was thirty inches duncan phyfe buffet. It was sighted to 300 yards, was fitted with a cross-handled sword bayonet and measured three feet ten inches overall french restoration table. It was a thoroughly bad weapon; perhaps the worst ever issued to British troops antique dining fold over tables with leaves. One of the troubles seems to have been that the ball was made too tight-fitting, and another that there was insufficient power behind the bullet to keep it spinning sufficiently rapidly for straight flight deco airplane stand.
The unfortunate Rifle regiments were inflicted with the Brunswick up till the Crimean war officers campaign bed. Their opinion of it is reflected in a report submitted in 18 52 by a Select Committee on Small Arms:
`At all distances double scroll legs desk art deco. above four hundred yards the shooting was so wild as to be unrecorded rose emblem. The Brunswick rifle has shown itself to be much inferior in point of range to every other arm hitherto noticed d-form dining table. The loading of this rifle is so difficult that it is a wonder how the Rifle regiments have continued to use it so long—the force required to ram down the ball being so great as to render any man’s hand unsteady for accurate shooting empire sofas. Comment is unnecessary pierced silver hot plate made in italy.’
Lovell’s other firearm was the ‘Victoria’ carbine drop leaf carved leg table. Like the heavy cavalry carbine of 1796, it had a 26-inch barrel of musket bore chinese mother of pearl chair rosewood antique. It was issued, apparently, to the Household Cavalry only vintage chinese black lacquer card table.
At the same time as the Lovell weapons were appearing the conversion of all three types of the new flintlock musket was taken in hand george 11 antique lacquered furniture. The percussion version was known as Pattern 1839, and except for the altered lock was identical with its flintlock predecessor early nineteenth century german desk.
It is probable that there were sufficient of the flintlock muskets to equip the whole Army with converted arms seek jingdezhen plum blossom porcelain vases. However, in 1841 there was a disastrous fire in the Tower of London which destroyed many thousands of firearms awaiting conversion 1940’s mahogany dining chairs. As a result a new series of arms had to be manufactured antigue table cloths 1920. The musket was called Pattern 1842 rectangular dropleaf tables. It was similar to, and was produced in the same three barrel lengths as, Pattern 1839 federal style 18th century dresser. The only major difference was that the bayonet of the short musket was no longer saw-backed julius mihalik.
There were two percussion carbines for the cavalry: musket bore for the heavy cavalry and carbine bore for the light cavalry rectangular oak gateleg table. The carbine for the heavy cavalry retained the 26-inch barrel silver candlesticks flower. That for the light cavalry had a slightly longer barrel than the last flintlock weapon of twenty-one inches how to value lowboy queen anne.
Mr stone china george jones stoke on trent. Scurfield hag made some interesting comments on the final changeover from flint to percussion arms jockey cap caddy spoons. He says: `A tradition persists that some regiments going from India to the Crimean War were still armed with flintlocks, but I have never found any confirmation, and to me it seems rather improbable davenport cabinet desk. All the same, I do not know when the Regular Army handed in its last flintlocks, and can only suggest that it was between x 84 and i850—perhaps not long before 1851, the year of the Great Exhibition antique neoclassic furniture. The Militia went straight from the India Pattern flintlock to the Enfield rifle in the very late 18 -So’s or early 186o’s antique white chamber pot.
`In 1846 the 27th Foot (Inniskilling Fusiliers) in South Africa were still armed with a mixture of flint and percussion muskets, but two battalions of the gxst were completely equipped with percussion; it would be interesting to know whether they were Pattern 1839 or Pattern 1,842—or some of each antique tea cabinet.’
In the years following the Napoleonic wars most of the cavalry’s pistols had been withdrawn walnut baluster leg table. Lancers -carried them in place of carbines, which got in the way of the lance; and in other regiments they were retained by serjeant-majors and trumpeters, who also did not carry carbines furniture makers of the 16th century. To meet this limited need a percussion pistol was made with a musket bore and a 9-inch barrel antiques pottery made in coimbra.
The fulminating compound which was used in these first military percussion arms was made up of three parts of chlorate of potash, two parts of fulminate of mercury and single gate leg tables.one part of powdered glass antique italian rococo bedroom set marble and wood.

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Scott was clueless when it came to financials and forecasting. Scott knew how to make money at his video production studio, but keeping it was another matter. He was considered one of the best studios in town for video, audio, and mixing. He even produced quality still photography shots from videos for publicity purposes. But Scott sensed he was slipping. He grudgingly knew he needed to expand his operations to keep up with the market. But he was having so much trouble tracking his money, how could he? He was overwhelmed when it came to accounting and bookkeeping and finances in general.
Then one day, two things happened that dramatically changed his course. First, he lost a significant job to a company he considered to be a lesser production house. When he called to find out why he had lost the work, Scott learned that his lowly competitor had expanded its services offered and had upgraded all of its equipment. It could now produce a higher-quality video at a lower cost. Second, several employee checks had bounced. The employees were not happy. Their NSF payroll checks caused a cascade of late fees and penalties on mortgage, credit card, and other payments. One  employee quit over it. Scott’s valued assistant warned him that such a thing could never happen again.
That was it for Scott. He knew he had to get a handle on his books and then prepare a business plan so he could catch up with the competition. He asked his lawyer for advice on how to proceed. The attorney gave him the name of a consultant who had helped out another client recently.
Shortly thereafter, the consultant, Ron, visited Scott at his studio. He listened to Scott talk of his frustrations with his accounting and his need for a bank loan to acquire new equipment to keep up with his competitors. Scott was very worried he could never get a bank loan because he didn’t have the systems in place to prove that he’d ever be able to repay a loan. At this moment, he wasn’t even sure whether he could repay a loan or not.
Ron told Scott not to worry. There were plenty of entrepreneurs in his
they’d been able to pull it together, obtain
exact situation. With a little help,
a bank loan, and thrive. He would, too.
That was fine, Scott said. But the accounting had become such a problem that he had developed a mental block to it all. When he heard all the financial terms, he just tuned them out. He was stressed that he could never comprehend it well enough to talk to a banker.
Ron had the solution to Scott’s mental block. They would go through the four main accounting reports and relate them to Scott’s business. This way when Scott heard the term, he could equate it to an aspect of his business and be able to talk about it. Scott agreed to give it a try. Ron identified the four main reports they would be discussing as income statement, cash flow statement, balance sheet, and break-even analysis.
Ron could sense Scott’s frustration at the mere mention of these terms. So he asked Scott a production question: “What is a snapshot?” After several questions as to why this was relevant to anything at all, Ron got Scott to answer that a snapshot, as in a photograph, is an image in time. Ron then told Scott that was also what an income statement is: a snapshot of your business at one point in time. If an income statement is prepared on June 30, then like a photograph taken on June 30, it will show you if you are making any money as of June 30. Scott slowly nodded.
Ron also pointed out that in an income statement you bring all of your revenue from sales and other sources into the picture, take out all of your costs,  and end up with a snapshot of net income. This is your photo of the amount of profit or loss you  have on, for example, June 30.
Ron went on to say that income statements are also called earning statements or profit and loss statements (P&Ls) and that they all provide the same thing: a snapshot of the business on a fixed date in time.
Scott said he was getting the picture, so to speak. Ron laughed and said next was the cash flow statement.
A cash flow statement is movement, he said. It shows where the money comes from and where it goes. It is different from an income statement, which takes a still picture of sales and profits. Instead. Ron said, the cash flow statement tells you where the cash comes from, how it is being used in the company, and how it is going out of the company. There is movement to a cash flow statement, Ron explained. It is a video. Scott’s eyes lit up. He could visualize the movement.
Ron went on to explain there are two parts to this video. One is called the sources of funds, which tracks not only sales but also loans, line of credit drawdowns, and equity investments from investors. It records the movement of money into the company. Part two of the video shows the uses of funds—the movement of money within the company. This includes the cost of goods sold, administrative expenses, loan and interest payments, equipment purchases, and dividends or draws paid to the owners.
The result of this movement of cash into the company, around the company, and out of the company is called the net change in cash. It is the difference between total funds in and total funds out.
Ron noted that a happy ending to this video would show a positive number and an upward trend. Scott said he was on the edge of his chair to see how his cash flow video ended. Ron agreed but reminded Scott that the cash flow statement doesn’t have a finite end. Instead, it is a measuring tool, a means for improving performance over time. A never-ending video. Scott liked that idea.
A balance sheet was the third report he needed to understand. This matches your assets (the things you own) with your liabilities (the items you owe on). The result is your total assets.
Scott didn’t see how this related to video production. Ron asked him to think about a mixing job, where you lay the audio (the sound) with the video Ron said this was how Scott should remember a balance sheet: the mix of audio and video into one valuable asset. Or, in accounting terms, the mix of assets with liabilities to equal net worth. Scott saw it, and Ron went on to clarify that just as an income statement is a snapshot of the business, and a cash flow statement is the movement of money, a balance sheet is used to get at the owner’s equity or net worth of the business.
The key element of the balance sheet is that it has to balance. In video terms, it can’t look like the English translation of a Japanese movie where the spoken words don’t match the movement of the actor’s lips. Instead, the assets on one side and the liabilities on the other side have to be equal and have to balance.
Ron noted that if you had more assets than liabilities (and hopefully he did), the difference was the net worth of the business. By tracking this regu- larly, you could see if you were getting richer or poorer. Scott understood, and Ron moved on to the break-even analysis.
Ron guessed that Scott, like almost every other video guy he’d ever met, would love to someday make a big-budget Hollywood movie. When Ron asked the question, Scott perked up at the thought. Ron then explained that break-even analysis is like opening night. The movie has been made. Now, how many tickets do you have to sell to break even? Scott understood but asked about the distributors and movie houses. TheN, got a cut of every ticket sold.
Ron explained that was factored into the equation. With a movie, you know on opening night what the fixed costs to make it were. And you know how much the distributor took out of each ticket—for example, 60 percent. Similarly, in a business you have fixed costs such as rent, insurance, and office costs each month, and you have an average gross profit margin on each sale.
Continuing with the movie example, suppose it cost $1 million to make a low-budget thriller. That was the fixed cost. The distributor and movie houses were going to keep 60 percent of each $7 ticket sold. Your gross profit margin was 40 percent. By T dividing the $1 million film cost by the 40 percent you get from each ticket, you learn that you need to sell $2.5 million in tickets to bring in the $1 million needed to break even. Scott clearly understood this and began talking about a script he’d been working on with a friend. Ron brought him back to reality
Just as you had opening night for a film, you have the first of the month for your business. You know what your rent and other fixed expenses are. From there, you have to figure how many things—be it tickets, products, or services—you would have to sell and at what percentage of profit to break even for the month.
Ron got Scott to focus on his own business. With rent and all the other fixed expenses, it cost him $12,000 a month to keep the doors open. A video production job, after paying for film and supplies, netted him 50% percent of the monies paid by the client. So, using the break-even equation, Ron told Scott that he needed to bring in $24,000 a month just to break even.
Scott shook his head. There were some months when he came nowhere near that amount. Ron said he needed this tool for bidding on jobs and taking on new business. You needed to know where you were every month, and you had to hold your margins to reach your break-even point before moving into profitability.
Ron summarized the discussion by writing it down on a piece of paper for Scott to remember:
Accounting Term    Production Term    Answers the question
Income statement    Snapshot    Am I making money?
Cash flow statement Video    Where did the money move?
Balance sheet    Audio/video mix What is this worth?
Break-even analysis    Opening night    When do I start making money?
Scott appreciated the assistance. His mental block was removed. With Ron’s help, the financials were brought into order, reasonable income projections were crafted, and a bank loan was obtained. Scott went on to profitability and eventually made his movie.
The Importance of Forecasts
Bankers and investors will be looking at your plan to see if your business is a good risk. In other words, will your business income allow for timely repayment of borrowed money? One of the ways this risk is analyzed is by reviewing your income projections, which is also known as a pro forma profit and loss forecast. Your income projections report is based on the other four reports we’ve just discussed. If you are a start-up and don’t have a prior history, you’ll be making all five reports up out of thin air. In which case we must favor reality over creativity.
The income projection is a way for bankers and/or investors to get an idea of what the near future (usually three years, seldom more than five) will hold in terms of income and expenses based on reasonable assumptions of costs and sales. Your assumptions should be based on prior experience and real-world numbers. Don’t try to predict the future with a cracked crystal ball, Be realistic.
Obviously, a three-year income projection is a pro forma statement and must be backed up by sound reasoning and expertise—both of which you should have after all your research on industry standards and trends. If you are basing your projections on past performance, be clear about it. But don’t just take last year’s numbers and shove them into next year’s projec-
tions.    ections. Be sure to take into account changes in the industry, the economy
marketing, competition, efficiency, costs, and the like. If you are basing projections on standards and trends, state where you got your information. Again, be realistic. The people you’ll be dealing with will know when you’re blowing smoke.
Whereas the cash flow statement records the movement of all cash going in and all cash going out, the income projection looks only at income and deductible expenses. But all parts of your business plan build on each other. The cash flow statement will contain some of the information you need for income projection.
Forecasting Timelines
The timeline for an income projection can vary depending on how you are using the plan and what you want to accomplish. Three to five years is the average. But remember that the art of prognostication blurs with distance. Three years is certainly a reasonable timeline because it gives a glimpse of the future without risking too much inaccuracy. But note that different funding entities may prefer other timelines. Don’t be put off if someone asks for five years and you’ve only got three. If you want their money, go back and do five.
As with the overall timeline, the time breakdown of your forecast can vary as well. If you are preparing your plan for management purposes, you may want to show your projections by  year. If you are preparing your plan to attract funding, projections by month may work well. But different entities have different preferences, so it is a good idea to check with your target entities ahead of time to find out how they would like your financials laid out.
The basic categories for an income projection are the same as those for the income statement:
Income
Net Sales [account for returns, allowances, and markdowns] Cost of Sales [such as inventory, purchases, and cost of goods available for sale]
Gross Profit [Cost of Sales subtracted from Net Sales] Expenses
Variable [such as advertising, professional fees, packaging costs, freight, supplies and parts, payroll—including overtime and benefits—repair and maintenance, travel]
Fixed [such as rent, leases, utilities, loan repayment and interest, insurance, depreciation of capital assets, workers' compensation, taxes and licenses, and office salaries]
Total
Income from Operations [Expenses subtracted from Gross Profit] Other Income (such as interest income)
Other Expenses
Net Profit or Loss Before Taxes
Taxes [such as sales, real estate, income, inventory, and excise] Net Profit or Loss After Income Taxes •    If you want to take the exercise one step further, include a column for industry standards so that anyone reading your plan can quickly see how your company stacks up against industry averages.
•    As time goes on, you can compare your projections to your real income and expenses and adjust accordingly. Even projections are a good management tool.
•    Financial projections require a high level of financial literacy. If you don’t have great expertise, use the creation of your financial projections as a learning experience and hire a CPA or accountant who will teach you the fundamentals of the statements while you prepare them together.
•    There are several user friendly accounting programs for small businesses that are great resources for both the financially astute as well as the new business owner. Research the Internet for what others have to say about affordable software such as QuickBooks from Intuit.
Forecasting
Forecasting numbers for the future should not be an exercise in wishful thinking. Rather, your forecasts should be based on realistic expectations and real-world experience. However, not all that experience needs to come from you. If you are a brand-new business owner, it is a good idea to talk to others or even hire some professionals to help you get the numbers right. If you are an owner of an existing business, try including your managers and department heads in planning for the future. This is called bottom-up forecasting.
Bottom-up forecasting uses the knowledge of the front lines to predict as accurately as possible the future needs of your business. Managers and department heads can plan ahead for the needs of their teams and give the data to you to approve and compile. These front liners know what equipment will need to be replaced next year, what positions will need to be added, and how many training programs need to be added. Your sales team should have a good idea as to where sales are going and what trends might change the path you are currently on, and the like. Each manager or department head can look at the next few years month by month and come up with a realistic forecast. You can add all those forecasts together to prepare a picture of the future of your business as a whole. Of course, your front liners cannot accurately predict everything that will be needed in the coming three years, but they might have insights you don’t.
Top-down forecasting is planning for the future with the end in mind. It starts with your goals for three years out and backtracks the steps it will take to get there. You start with the big picture—the industry—and your goals within it. With your market share goal, you can figure your projected revenue. From there, you work your way down the table, filling in exact numbers where you can and making your best predictions where you can’t. Still, these are not guesses. Even the advertising section (one of the most variable sections of your projection) can be worked out logically. You know where you stand with the competition and the industry norms. So you know if you will need to spend more or less than the norm in order to increase your piece of the pie. How much more is a little murkier, but your marketing section analysis should be able to guide you.
Top-down forecasting allows you to work your goals into your company’s expectations of the future. It also allows for some spin, but keep it real.
Now to drive home the financials and forecasting of financials, we’re going to review the four reports again and look at some new beneficial ratios to use. If you feel like you’ve had enough of all the numbers, feel free to go on to the next chapter.
Cash Flow Statement: Cash Is King!
Money comes in; money goes out. The difference between the two is your profit or loss. Put it all on paper along with a timeline, and you have a basic cash flow statement (or budget). This means you put down how much money you expect from whom (by category—sales, loans, etc.) and when (by date, week, month, or quarter), and how much money you will need to pay out (bills, debts, and expenses) to whom and when,
In Rich Dad’s Guide to Investing, Robert Kyosaki and Sharon Lechter wrote: “Cash flow management is a fundamental and essential skill if a person truly wants to be successful in the B quadrant. Many small business owners fail because they do not know the difference between profit and cash flow.”If preparation of the report seems daunting, try breaking it down into easily digestible pieces. Create separate budgets for revenues (real and/or projected), cost of sales, fixed expenses, and variable expenses. You may also want to create a table of all your sources of incoming cash as well as one for all outgoing cash. You don’t have to include all this information in your plan (the table may contain detail better left under wraps). Then you can use these tables to figure out where the money is going to come from to pay the bills each month if cash in and cash out don’t exactly coincide. And there’s your timeline.
Your table or spreadsheet for cash flowing into your business can include categories such as:
•    Amount of cash you have available for the business
•    Sale revenues (broken out by sales, service, accounts receivable, collections, and deposits)
•    Interest income
•    Any sales of long-term assets
•    Liabilities (such as loans)
•    Equity (such as owner investments, sales of stock, or venture capital)
Your table or spreadsheet for cash flowing out of your business can include categories such as:
•    Start-up costs (including business licenses)
•    Inventory purchases
•    Controllable expenses (such as freight, packaging, and advertising)
•    Fixed expenses (such as rent, utilities, and insurance)
•    Long-term purchase assets
•    Liabilities (such as paying back Loans)
•    Owner equity (money you take out as an owner)
You can prepare a statement for any stretch of time you want, but remember that the further out you project, the more you risk losing accuracy. It is best to stick to one fiscal year, beginning with the start of the current fiscal year and stepping month to month to the end of that same fiscal year. To improve accuracy, keep revising the statement (monthly is ideal) to reflect reality, and your ever-increasing expertise.
The timeline will help you plan for the time lag often involved with collection of receivables and will allow you to time collections so that you are not caught short when bills come due. For example, your office supply store likely experiences an influx of cash during August and September because of the back-to-school frenzy. your big bills may come significantly later in the year. Plan accordingly.
The cash flow statement (like most budgets) only includes real money (cash in, cash out). It does not include noncash transactions (such as amortization or depreciation).
The traditional format of a cash flow statement has the total for the year and the subtotals for each month in thirteen columns (vertical) with column labels across the top. The rows (horizontal) show the beginning balance and the amount of cash in and cash out by source, with the sources listed on the far left. The table (or spreadsheet) will be easier to understand if you break categories into subcategories when you can. Here is an example of a detailed cash flow statement:
Total [this row is the total for each category by column] Beginning Cash Balance [enter under month 1]
Cash Receipts
Sales Revenues
Cash Sales
Receivables
Sale of Long-Term Assets
Interest Income
Total Cash Available [add the Beginning Cash Balance to all Cash Receipts]
Cash Payments Cost of Sales Material
Labor
Purchases

Controllable Expenses
Supplies
Salaries
Freight
Packaging
Advertising
Miscellaneous Fixed Expenses Rent/Lease
Utilities
Office Salaries Licenses/Permits Insurance
Advertising
Miscellaneous Loan Payments Interest Payments Long-Term Asset Payments
Taxes
Federal Income Tax
Other Taxes Owner Draws
Total Cash Paid Out [add Cost of Sales, Controllable Expenses, Fixed Expenses, Loan Payments, Interest Payments, Long-Term Asset Payments, Taxes, and Owner Draws]
Balance [subtract Total Cash Paid Out from Total Cash Available; put negatives in brackets]
Incoming Loans [loan money coming in]
Equity Deposits [deposits to be made]
Ending Balance [add the numbers for each month; this number should be the same as the total for month 12]
An example of a pro forma cash flow statement is found in the appendix; the following is an example of a simplified Cash Flow Statement:

f you don’t, or if you find it difficult to prepare a reasonable projection, you may want to rethink your other sections and go back to researching.
Balance Sheets
A balance sheet (also known as a statement of financial position) is a balance of your company’s finances. It presents data on assets, liabilities, and net worth. Assets are anything of monetary value owned by the business. Liabilities are company debts. Net worth is capital—the worth of your equity as owner. When you add liabilities and net worth, you get a total for assets. Generally accepted accounting principles link these three factors because of their mathematical relationship. A positive net worth means assets outweigh liabilities; a negative net worth means liabilities outweigh assets.
No matter the business, no matter the use, balance sheets share the same format. All professionals expect this format. Anyone can read them and easily compare one to another. Due to the ease of interpretation of this format, balance sheets are relatively simple to create.
Assets are anything of value owned by or legally due to the company and fall into four categories:
1. Current: those that can be converted to cash within a year (such as cash, checking and savings accounts, accounts receivable, short-term investments, prepaid expenses, and inventory from raw materials to finished products)
2. Long-term: investments such as stocks, bonds, and special savings accounts to be kept for at least a year
3. Fixed: resources not meant for resale (such as land, buildings, improvements, equipment, vehicles, and furniture)
4. Other: assorted assets that typically are unique to a business’s circumstances.
Liabilities fall into two categories:
1. Current: payable within one operating cycle (such as notes, taxes, interest, payroll accrual, and accounts payable)

2. Long-term: mortgages, vehicles, notes, and the like (take the current payment due subtracted from the remaining balance)
Net worth or owner equity is given according to the legal structure of your business. Corporations use the total invested by owners or stockholders added to retained earnings (after dividends are paid). Partnerships, LLC’s, and sole proprietorships use the original investment of owners added to earnings after withdrawals.
A sample projected balance sheet is round in the appendix.
Balance sheets should be prepared on a regular basis, not just when you are preparing a business plan. The balance sheet can help you ou spot trends and plug cash leaks before they sink your company.
If you are preparing your plan fora new business, you might want to include a balance sheet of your personal finances instead of a business balance sheet, to show your ability to handle money. Then again, you might not want to do so, in order to show that you value your privacy.
Income Statement
The income statement (also known as a profit and loss statement or statement of operations) reveals your business profitability at a set point in time. What your business has spent (and what it was spent on) is combined with what your business has brought in (and from where) to tell you whether you made money or not.
Preparation of the income statement is best done on a monthly as well as yearly basis. You really don’t want to wait a year to see if you are making money. The data for your income statement should be readily available from your company records.
Again, there is a standard, expected format for your financial data. The income statement should include:
Income
Net Sales [returns and allowances subtracted from gross sales] Cost of Goods Sold

Gross Profit [Cost of Goods Sold subtracted from Net Sales]
Other Expenses
Direct, controllable, variable [those associated with sales]
Indirect, fixed, office, overhead [those associated with administration] Other
Net Profit/Loss Before Income Taxes
Income Taxes
Net Profit/Loss After Income Taxes
A sample of a detailed income statement is shown on page 147. Here is an example of a simplified income statement:
Income Statement for 2008
Gross Sales
Cost of Goods Sold Gross Profit
Expenses
Net Profit Before Taxes Taxes
Net Profit/Loss
The income statement can help you track the effectiveness of ,your plans by showing how expenses and sales are affecting profits or losses. It will also help you plan for variations in sales volumes from month to month. Though you only need one year’s worth of info for the business plan, a comparison of income statements over a period of years can help you see longer-term trends and therefore can help you plan accordingly. Break-Even Analysis
As discussed, a break-even analysis answers the question of how much your business will need to sell in order to cover its costs. For example, if you sell copy machines, the break-even analysis enables you to figure out exactly how many copiers you need to sell in order to pay all your bills. Add one more copier to the mix and you suddenly see profit.
The analysis is a good one for entrepreneurs because it encourages an in-depth understanding of costs. The analysis is a good one for lenders and investors because it says a lot about whether or not you, as writer of the plan, are realistic in your assumptions.
The break-even point is the dream of any entrepreneur. It is that point at which you can start to breathe a little easier. It is the point when you start to think maybe going into business for yourself was a good decision. It is the beginning of stability. It is the point too many businesses never reach. But numerically, it is the point at which your fixed and variable expenses (including cost of sales) are met by your product and/or service sales. You won’t be making a profit, but you will no longer be taking a loss either.
You can display this point in a number of ways in your business plan. In either graph h or table form, you can show dollars of expense compared to dollars of revenue or even dollars of expense compared to units of production (in either products or services). Your income projection can be the source for either way of showing the information.
If you decide to use a mathematical presentation, you can find the exact break-even point with a simple formula:
break-even = fixed expenses + (1 – variable expenses/sales) come that increases as sales increase, your revenue line will be drawn at a forty-five-degree angle on the chart. The point at which your revenue line and your total cost line meet is marked as your break-even point.
Break Even Analysis    Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7
Sales    20000 22000    24000    26000    280000    30000    32000
Variable Costs    12000 13000    14000    14000    150000    16000    17000
Fixed Costs    10000 10000    10000    10000    100000    10000    10000
Fixed + Variable Costs    22000 23000    24000    24000    250000    26000    27000
Net    –2000 –1000    0    2000    3000    4000    5000
Because the graphic presentation is such a great way to express complicated data for a visually focused society and the numerical presentation is so great for bankers and other number-focused types, you may choose to present Your data in both formats (might as well cover your bases) or pick and choose and customize for your particular audience.
Ratios
When potential investors begin their task of analyzing your business for risk and feasibility, they bring experience and expertise to bear on your business plan. It’s not simply a matter of whether or not they like your idea or whether or not they have the money to give. Nor is it a matter of how personally persuasive you are. What it comes down to is whether or not they think your business proposal, as presented in your business plan, is feasible. In other words, can your business make money?
40000
30000
Costs 20000
10000
0
(sales) Break-Even
(variable costs)
(fixed cost)
Sales Over Time
To create your own break-even diagram, you must first plot your fixed costs and variable costs. Label your vertical axis as costs (in dollars). Then label the horizontal axis as sales (in dollars). Your fixed costs will form a straight horizontal line across the graph because your fixed costs will stay constant even as your sales increase. Your variable costs line will increase as sales increase. The line formed by plotting variable costs on top of fixed costs will create your total cost line. Now you must add your revenue. Because revenue is in-come that increases as sales increase, your revenue line will be drawn at a forty-five-degree angle on the chart. The point at which your revenue line and your total cost line meet is marked as your break-even point.
Break Even Analysis    Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7
Sales    20000 22000    24000    26000    280000    30000    32000
Variable Costs    12000 13000    14000    14000    150000    16000    17000
Fixed Costs    10000 10000    10000    10000    100000    10000    10000
Fixed + Variable Costs    22000 23000    24000    24000    250000    26000    27000
Net    –2000 –1000    0    2000    3000    4000    5000
Because the graphic presentation is such a great way to express complicated data for a visually focused society and the numerical presentation is so great for bankers and other number-focused types, you may choose to present Your data in both formats (might as well cover your bases) or pick and choose and customize for your particular audience.
Ratios
When potential investors begin their task of analyzing your business for risk and feasibility, they bring experience and expertise to bear on your business plan. It’s not simply a matter of whether or not they like your idea or whether or not they have the money to give. Nor is it a matter of how personally persuasive you are. What it comes down to is whether or not they think your business proposal, as presented in your business plan, is feasible. In other words, can your business make money?
40000
30000
Costs 20000
10000
0
(sales) Break-Even
(variable costs)
(fixed cost)
Sales Over Time

One of the ways experienced financial decision makers make their decisions is through the analysis of ratios. just as the term implies, ratio analysis involves taking numbers from the financial tables and comparing one to another. Which numbers are chosen and how they are combined tell a lot about different aspects of the business under scrutiny.
Most ratios are not analyzed in a vacuum either. Ratios are commonly compared to one another in a historical, competitive, and/or budgetary context. By comparing current figures with those of the past, decision makers can get a feeling for mobility and trends within the company. By comparing figures for one company to those of competing companies, decision makers can get a feeling for where the company stands in the competitive hierarchy of its industry By comparing real figures to budgeted figures, decision makers can see how well you have budgeted. This last comparison usually comes into play after funding has been granted. It is a good way for investors to stay on top of a company’s promises. It is also a great way for you or your management team to learn to refine your budgeting abilities.
Knowledge of ratios on your part is akin to learning to speak the language of potential investors. It gives you a chance to see what impressions your financials will make on decision makers. It alsoives you a valuable management
tool. By tracking your ratios, you can spot trends, strengths, weaknesses, and potential roadblocks. Following are some of the most commonly used ratios.
Liquidity Ratios
The current ratio and the quick ratio are two examples of liquidity ratios. The current ratio is used to determine liquidity of an existing business by dividing current assets by current liabilities. If the current ratio is greater than 1.0, then the business has a chance of being able to pay its short-term bills. The larger the number, the better the chance of paying the bills. If that number is less than 1.0, the business may be in rough water. However, decision makers will also take into account industry norms. If a ratio of 4.0 is the average for an industry, that current ratio of 1.0 is not nearly as good as it would be in an industry with an average of, say, 1.5.
The quick ratio (also called the acid test) is a measurement of liquidity without inventory being calculated in. It is current assets (not including inventory) divided by current liabilities. Comparing the quick ratio to the cur-rent ratio gives decision makers an idea of how dependent liquidity is upon inventory.
Debt Management Ratios
Debt management ratios include the debt ratio and the times interest earned ratio (TIE). The debt ratio is a measure of risk in that it shows how well the company’s assets support its monetary obligations. The debt ratio is found by dividing total debt (including long-term debt, short-term debt, and current liabilities) by total assets. A high debt ratio means high risk to potential investors.
The TIE measures how well earnings cover interest and can be found by dividing earnings before interest and taxes by interest. The higher the number, the more times earnings can cover interest, thus the safer the investment.
Asset Management Ratios
Inventory turnover and average collection period (ACP) are both examples of asset management ratios. The inventory turnover ratio measures how often your company gets rid of and restocks an average-sized inventory It is measured by dividing costs of goods sold by inventory. A higher number is better because higher numbers mean you are more quickly going through your inventory. This means fewer of your business dollars are tied up in inventory. Inventory can cost you in storage, taxes, insurance, and interest as well as time. Inventory and time are not friends. As time passes, inventory can become outdated, unpopular, or even unsafe.
ACP measures how long it takes to collect on sales on credit. When you sell on credit, there will be a lag time. That lag time is measured by the ACP
9    by
(also known as days sales outstanding and the receivables cycle) and is found by dividing accounts receivable by sales and multiplying the total by 360. Obviously, you want that number to be as small as possible. Ideally you want it as close to your company’s terms of sale as you can get it. If the number exceeds your terms of sale significantly T (greater than 30 percent is usually a problem), you show that you are not being as strict with your credit choices as you should be or there is significant customer dissatisfaction. Neither is going to endear you to potential investors. While you may have most
T    very
of your receivables paid promptly, a few very old accounts can skew this ra-tio. Take into account the odds of ever getting payment from those very old accounts and decide whether or not to write them off.
Profitability Ratios
Profitability ratios include return on sales (ROS), return on assets (ROA), and return on equity (ROE). The ROS ratio is the most basic measurement of profitability and says something about how well you can keep down costs and expenses. Divide net income by sales and, voila, you have profitability (at least on paper).
The ROA ratio similarly says something about how well you use invested assets and is found by dividing net income by total assets.
The ROE ratio builds on the ROA by taking leverage into account and is found by dividing net income by equity. Debt affects ROA and ROE in that the two will be close if debt is small. But when debt grows large, ROE is higher than ROA when the company is doing well and lower when the company is doing poorly.
Financial History/Loan Application
A good indicator of where you’re going in business is where you’ve been. One of the best ways to reassure investors of future success is through showing past success. If you are writing your plan for an existing business, you will include information on your business from start-up to present. Put this first in the financials section; it is your loan application. But prepare it last. Preparation of all the other financial documents will greatly help you in preparation of the financial history.
Even if you are not preparing your plan for investment purposes, this exercise will help in your management practices by helping you look at your business from a big-picture perspective.
The financial history subsection is a summary. Summarize the data from the other sections and reference those sections accordingly. The following are some of the categories usually summarized in this section:
Assets
Liabilities Net worth

Contingent liabilities
Inventory detail
Revenues Expenses
Real estate holdings
Stocks
Bonds
Legal structure
Insurance
Audit information
If you are writing your plan for a new business, you may want to include information on your personal financial history and status, including a personal finance balance sheet with information on assets (cash, life insurance cash value, trust deeds, personal property, mortgages, real estate, stocks, bonds, mutual funds, accounts receivable, notes receivable), liabilities (unsecured loans, credit card debt, revolving credit debt, notes and deeds, loans secured by personal property, loans against life insurance), net worth, annual income, and annual living expenses. This information will help potential investors see how well you handle money. But remember also that in this era of identity theft, the less information you give out the better.
Keep in mind that the personal financial history combined with the information you include in your loan application (provided by institutions upon request) needs to be verifiable and accurate, just as it would if you were providing information on an existing business’s financial history.
Uses of Funds
It would be nice if your promise to pay someone back was all it took to get funding for your business. It would be nice if there were institutions or individuals who would write you a blank check to pursue your dreams. But it’s not likely. Most institutions and individuals want to know exactly what you plan on doing with their money. And keep that straight: It is their money.
The best place to start with how you will use the funds you are requesting (if that is the purpose of the plan) is to provide a summary of your business’s financial needs. If you are preparing the plan for management purposes only, you will want to skip this section.
The summary of financial needs and the uses of funds can both be short and to the point. An example is found in the appendix. The summary is a simple statement of what you need. Working capital, growth capital, and equity capital are the three broad categories of funds. The main difference between the three is in how quickly you will be expected to repay the money. Working capital loans are usually for only a year, growth capital loans are for a few years (usually no more than seven), and equity capital is usually repaid through a stake in the business (which means the payback could be slow in coming, but it may continue to pay over the long haul above and beyond the initial investment),
Be specific as to what you need the funds for. Are you looking for a loan to buy equipment or pay for training? Are you looking for an investor to take on a significant portion of start-up costs?
Also be specific as to how much you need and how it will be disbursed. If you are buying equipment, for example, list how much that equipment will cost, along with the exact make and model. If you are investing in training, list how much it will cost, how long it will take, and who will be doing the training. Give the details it will take for a lender to determine whether or not the investment will increase profit. In fact, if you have data on how profit will be increased (and you should), include that in this section as well.
Assumptions
Not even numbers are concrete in today’s world. There is always a bias, whether conscious or not. The purpose of the assumptions subsection is to explain to readers how you chose your numbers. It is the section readers turn to in order to interpret the biases of the preparer. Assumptions answer the all-important question “Why?” Why did you decide, for example, that you could double your sales in two years? If readers don’t know your reasoning, they cannot make an educated decision as to the validity of your numbers. Your assumptions are yet another chance to convince your readers.
If you are preparing your business plan in order to attract investment, you definitely need this section. If you are preparing your plan for manage-meet purposes, you might leave it out if it’s only for your own use. However, if the plan will be used by others or if you are preparing it for the edification of others in your business, you might want to keep it in. With your assumptions in mind, others within your company are better able to meet goals because they know what is behind those goals. For example, if your income projection states that you plan to double your sales within two years, it would be nice for your sales staff to know how you think that is possible. Is there new technology in the offing? Is a piece of proprietary information finally snaking its way through the approval process? Do you plan an expansion? All good information for your staff to know
As for format, some plans include the assumptions as footnotes at the bottom of each of the financial tables, some include them as a separate page within each table’s subsection, and yet others have one separate subsection devoted to explaining all the assumptions that went into all the financials. Choose the format that works best for your business.
Don’t get lazy with this subsection and never assume that any of the numbers are self-explanatory. Discussions about your plan may occur months after you have prepared your numbers, and you might actually forget why, for example, you thought you could double sales within two years. Don’t get stuck fumbling for explanations in a loan or investment meeting. If the assumptions are on paper, you can refer to them. If they aren’t, you could end up losing the trust of those whose money you are trying to obtain. Why risk it?

•    As final points on the financials, know that your investors want to see how much “skin in the game” you have. Keep your salaries as low as possible to show that you are investing “sweat equity”
•    Also know that your investors will want your overhead kept low. They want to see their money spent on the business, not on the office surroundings.

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