Metalwork in China Restoration
Now for the techniques involving metalwork and drilling. There are three main types of drill, the hand drill or Bob drill; the hand twist drill, or the power drill.
Bob Drill. The Bob drill, which is the traditional china restorers’ tool, consists of a steel spindle with a bob of wood towards the lower end, an eye at the top, and a tapered point at the bottom. It has a cross bar of wood with a hole in the middle which lets it slide up and down the spindle. A lace is passed through the eye at the top of die spindle and fastened to each end of the cross bar.
The cross bar is held by placing three fingers on top of it and the thumb and little finger below. Make a small starter hole in the china with a broken file or a diamond and place the point of the drill, which carries a tube containing a drilling diamond, in this hole. Keeping the drill upright, press down gently on the cross bar. This moves down the spindle, unwinding the lace and turning the spindle complete with bit. The impetus of the bob, acting as a kind of flywheel, carries the rotation of the spindle a little further as the pressure is relaxed and then back again rewinding the lace onto the spindle. Keep the drill straight, don’t let it sway from side to side, and lubricate the bit with oil as the work goes on.
Hand Twist Drill. This is used much the same way, although it is for sonic people not quite such an easy tool to use. It is necessary to exert a little pressure to get the bit to bite, and the piece must therefore be firmly held.
Power Drill. Provided your drill runs at about z000 r.p.m. it call be used for drilling, especially in substantial pieces. The hole will have to be started by hand. Special bits are needed, and the drill must be mounted vertically on a bench stand. For some jobs a horizontal stand will have to be used. If the piece is properly held under the drill, and you are not too heavy handed, this method should be satisfactory.
Tack some kind of pad to the workbench under the drill to act as a shock absorber. This should not be too soft; a piece of thick lino or cork will do.
Put the drilling tube into the chuck of the drill and start the motor, checking carefully to make sure that the tube when spinning is absolutely straight and not whipping at all.
Put the piece of china on the bench under tile drill and bring the machine down, not switched on, to within an inch of the working point. The hole should already have been started with a hand drill. Get everything perfectly aligned and secure the piece to the bench as best you can. Start the drill and bring it very very gently down into the hole. The moment it bites, lift it and have a look to see if you are working straight. Then lubricate with water (or turps if you are drilling glass) and continue drilling, lubricating frequently. To drill large holes, start by drilling a small one, then enlarge the mouth of the hole for the next size drilling tube with a tungsten carbide bit. This means a lot of bit changing, so don’t forget to check for whip each time.
To keep objects steady under the drill, prop them up with large chunks of plastid ne. Small objects can temporarily be set in plaster of Paris, in a small wooden box at the right angle for drilling. If your piece of china is so big that there isn’t room to get it under the drill, it may be possible to swing the drill round so that it points out over the side of the bench, and then the china can be put on a separate table at the right height.
All drilling takes a steady hand, a straight eye and a light touch. If die drill waves about the results won’t be very good, and if too much pressure is applied there is always a risk of splitting the china. This applies especially when using a mounted power drill, as you have so much leverage and it is harder to tell by feel just how much pressure you are putting on. Practice on some useless bits and pieces, for hours, if necessary!
Dowelling. Dowelling is die joining together of two pieces by boring a hole in each, the ends of which match exactly, so that either a straight pin, or a pin angled at the join (as in a knee joint) can be cemented in to hold the two together. For most purposes half hard brass wire 132, in a A’ diameter hole, is right. The holes should be about a quarter of an inch deep. To align the holes properly, bore one side, then push the tip of a thoroughly wet indelible pencil into the hole so that it is well ringed with ink. Then bring the other, undrilled side to the join tight against the drilled piece in exactly the right position. The indelible ink will mark the undrilled piece, and you can go ahead and bore right on the mark. Countersink one or both holes with a slightly bigger bit.
Take a piece of brass wire and flatten it slightly on one side to allow air to escape from the holes as it is inserted. Push it home into one of the holes and cut the wire, allowing sufficient length to go to the bottom of the other hole. Then fit the second piece over the wire. If the wire is too long to allow the faces to come together properly, snip off a little tiny bit and try again until you do get an exact fit. Obviously, the secret of this job is to be sure your holes are accurately bored facing each other, or you will spend ages fiddling about bending the wire or enlarging holes.
When die wire fits properly, take the wire right out and Jay it on the work bench and roll a rough file backwards and forwards across it so that it is scratched and scored to make a key for the cement.
Make up some cement (see Fillers and Cements) from whichever mixture you fancy. Araldite and titanium dioxide or kaolin or whiting are as good as any because Araldite sticks so strongly. Fill one of the holes, that on the bigger piece of china and push in the dowel making sure that it goes right home as it did when you fitted it. Sonic cement will ooze up into the countersinking. Wipe it away, as the countersinking will later fill with cement from the other side of the join and this will help to hold the two pieces together. Try the second piece over the dowel just to make sure that everything still fits. Then remove it, and leave the dowel to set hard in its cement. The next day, or after baking for half an hour at zoo deg F. if epoxy resin has been used, clean the surfaces of the break with methylated spirit, and make up some more cement and fill the hole in the second piece. Provided the broken edges of the piece fit perfectly it is not necessary to put adhesive between them. Adhesive will in effect widen the join a fraction and make a line which will show. But if there arc irregularities or missing chips, then put some adhesive or even a little filler composition in to fill them out. If you decide that adhesive is necessary, put a thus layer on one side of the break only.
Push the second piece well home on to the dowel, and make sure that the fit is good. Bind the pieces together with gummed strip as described before.
Dowelling is used to join modelled or moulded or cast pieces to the whole in exactly the same way. Dowels will also support joins in hollow china, or help to join hollow pieces to solid pieces. The solid piece is bored in the same way as before, but the reverse process has to be carried out in the hollow section, a block of cement being built up to hold the dowel. When both sides are hollow and the hole is large use a heavier gauge wire or make a dowel out of a tube of brass. It is difficult to fill in a large space with cement and to set a small pin iri the middle of it. Wrap a ribbon of cement composition round and round the dowel until it is enough to fill the cavity, and push the dowel, with its cement wrapping, firmly into place. The cement may ride up the dowel if it is too much to go into the cavity, and it will not adhere if it is too little. Having cemented in one end of the dowel, leave it to set, and then swathe the protruding end in die same way, finally fitting the broken piece over the dowel and cement, until a flush join is achieved.
pitillilig. In some ways, pinning is easier than dowelling. A hole is drilled through the broken sections after they have been stuck together and a pin, prepared in the same way as a dowel, is pushed into the hole which has been filled with a fairly liquid cement mixture. The advantages of this method are that there is no difficulty in getting the holes to match up as they are drilled in one go, and that no binding is necessary as the join has already been made. The pin is sunk well into the hole so that the outer end is just below the surface. The hole is then filled in with composition and overpainted in due course (see Fig. io).
Cores. Cores are commonly used when a large missing section has to be built up, to support a piece which may sag
these two pieces
cannot easily or be liable to breakage. Wire of a suitable gauge is used according to the thickness of the china. Holes are bored each side of the aperture, only just deep enough to accept the end of the wire. A piece of wire just slightly longer than the gap is cut and roughened, and sprung into the holes. Or a piece of wire is put into each hole and joined in the middle by soldering. Several pieces of wire can be put across a gap if necessary. If the part to be replaced is curved, a teapot handle for instance, a correctly shaped core of wire is set into holes at each end of the break (see Fig. to). Shaped cores can be made as skeleton frameworks for almost any shape or size of missing piece. Sometimes a core is not fixed at each end, but is a dowel set in the edge of a gap (see Fig. io). A bent pin makes a skeleton limb on which to build up a whole piece by modelling.
All these techniques can be combined with those described under the headings of Sticking, Moulding and Modelling.
If the china is thick enough to carry drill holes, and it is intended to make a press mould out of plasticine or Paribar, a core or cores can be put across the gap to strengthen the new piece, the filler composition being carefully tooled in to cover the wires.
Cores can be a great help when modelling. It is not possible to make a model direct by putting a large lump of composition over and round the core, it will just slip about the wire. First wind a ribbon of composition round and round the wire, and leave it to set hard. Then do the modelling on this conipo base.
Overpainting. The art of overpainting mends in china so that the repair becomes indistinguishable from the original is skilled indeed ! If you cannot paint anyway, then it is going to be pretty difficult for you. The work is done with good quality water colour paint brushes, and you will need several sizes, particularly some good fine ones. Artist’s oil paints are fine because they can be mixed so easily to make absolutely any colour. Reeves Artist’s Gel makes a good medium, or clear enamel glaze if you can get it. If you want the work to dry out quickly add drying agents bought from Artist’s Colourinen. Just how glazed the final result may be depends upon the medium, but the final result can always be varnished if it is not glossy enough. For work where opaque colours are needed, polymer paints are ideal and can be mixed with their own glaze mcdiLini to get a high finish. Darwi Italian Glaze is also excellent for work on china.
Many school teachers know about the modelling compound made by Darwi, and this firm now make a most excellent range of paints for their modelling compound which can be used on china to give the effect of glazes without firing. Darwi transparent paints are available in twelve colours, and thereis a similar range in opaque paints. Both types of paint when dry should be given a coat of the special Darwi Varnish, as this gives it the ceramic lustre, and dries hard to give lasting protection. They also make metallic paints called Darwi-Or and Darwi-Al in gold and aluminium.
The normal technique for building up colour to re- create glaze is to start by painting the whole area with a ground colour which exactly matches the ground colour of the original. This may be anything from black to white, but will probably be fairly opaque and will contain a lot of white. After this layer has dried, further layers of more transparent colour are built up over it until the decoration matches the original. To explain in detail this is done would be to embark on a course in oil painting. As a simple example, flesh colour is made up of at least five colours. White, a little grey or blue, black, yellow, and crimson. If you mix all these colours together in any proportions the result will be an opaque putty coloured paint. Applied in transparent layers very thinly, first wltite, and then the lightest touches of blue, grey and black, and then a little yellow and a final coat of transparent palest crimson, it will build tip beautiful flesh tones. The portrait painter teams all about this, and if you are going to do much of this kind of work a good book on oil painting techniques could be lielpfiil.
Perhaps I have made ovcrpainting sound too difficult—but it isn’t really, and it is great fun, and astonishingly good results follow just a little practice.
Here is a list of colours which will cover any range you want and will come in useful for other restoration jobs. You might even get interested in painting in oils, if you aren’t already. Anyone who has an oil paint box will have enough colours and will know enough about painting to go ahead without further purchases except medium. Dry powder pigments in several of the tints below are also very useful for all kinds of restoration work. It isn’t necessary to have all these colours. For small jobs just buy the ones you need and so build up a stock piecemeal. Polyurethane glaze gives a good hard clear finish if a high gloss is required.
Colours. These should be oil colours.
Titanium White Ivory Black Cobalt
Naples Yellow Yellow Ochre Burnt Sienna Burnt Umber Rose Madder Indian Red
Deep Cobalt Green Chrome Green
Artist’s oil and riot Student’s
Paynes Grey
French Ultramarine Cerulean
Winsor Lemon Raw Sienna
Raw Umber Venetian Red Cadmium Red Viridian
Permanent Green
GLASSWARE
Wash glass with liquid detergent in warm water, and brush cut glass gently with a soft brush. Dry it and polish it with a silver cloth. If badly stained cut glass is left to soak overnight in warm water and detergent with a few drops of ammonia added, the dirt will probably come off. Tile cloudy deposit left oil glass by lime in water is the devil to shift. Fill the glass with distilled or rain water, rim tap water, and leave it for a day or two and then scrub gently. If the lime still persists a little spirits of salt may shift it. Spirits of salt is a pretty good shifter of all kinds of stains, and it also makes neat little shot holes in your clothes if you spray it when
brushing!
Bad stains will usually yield to a soaking in a five per cent solution of caustic soda. Metal polish will remove stains on glass. Decanters and bottles with stains which will not yieldto brushing or which cannot be reached can be cleaned with said, preferably silver sand. Put in a small handful of sand, some detergent and a little warm water, enough to allow the sand to swirl around when the bottle is shaken. A careful swirl or two should abrade off the stain. A five per cent solution of nitric acid will clean off wine stains.
Scratches oil glass will sometimes respond to a good Polish with jeweller’s rouge. Glass is a strange substance which does in fact flow, and rubbing with rouge does actually make it flow and fill in the scratches.
Removing Stoppers. Glass stoppers sometimes get firmly stuck in old decanters and glass bottles, and brute force is the worst possible way to shift them. Make up a mixture as follows:
2 parts alcohol
I part glycerine
i part common salt
Paint this oil the stopper, particularly where it enters the bottle or decanter, and leave it for a day. A few gentle taps should then shift it. If this doesn’t work, heat the decanter over a stove, or stand it on a radiator so that the air inside will expand, and force out the stopper. This method will have to be used if a stopper has broken offshort in the neck of a bottle. Keep the piece that comes out for it may be possible to repair it.
Making Lamps out of Bottles. Large glass jars and carboys can be made into lamp stands and this job always looks best-if the jar is to be filled with solid or semi-solid matter such as pebbles, or sand—if the flex passes up through the bottle. If the jar is to be filled with liquid, obviously there are difficulties in preventing leakage through the flex-hole, and in keeping the flex totally insulated from the liquid. Outside fittings are best and safest for liquid filled jars.
Bore holes in glass jars exactly as they are bored in china. The safest way is to start by boring a A” hole with a diamond drill, lubricating constantly with turpentine. Then enlarge the hole with successively bigger drills until it measures which is big enough to take the flex. Start each bigger hole for the follow-up drills with a tungsten carbide bit, and don’t push through too fast or the
will drill
glass wi split. just let the grind gently away. A little practice on a spare milk bottle is advisable if you haven’t done the job before.
Mending Glass
Sticking. On the whole glass is stuck together in the same way as is china. There are one or two small points of differ- ence. The edges of broken glass are very smooth and some roughing up with a diamond scratcher will give the adhesive a better key. Gum strip is used to put tension across the joins as described in the section on sticking china. This is very important when mending glass as a very tight fit is essential to ensure adhesion. When the adhesive leas set, surplus which has squeezed out is removed by rubbing it down with steel wool, not glass paper as this would scratch the glass. Remaining adhesive can be lifted off with a scalpel or a razor blade.
Wine glasses so often break across the stem, and such breaks can be mended with Araldite, but won’t be particularly strong because glass tends to break again near the point of the first break even if the join itself holds firm. Stainless steel bands are sometimes put round stein-breaks, but this is an expert job and the band must be very accurately made so that it can be sprung over the stein and glued tight round the join.
Dowelling. Dowel glass as you dowel china. This is a better method of mending a wine glass stem. The dowel will show, but inside the stein the Aralditc/titan dioxide cement looks rather like frosting and is not unsightly. Glass is more fragile and shatters more easily than china, so take just that much more care when drilling.
Glass that has been mended with epoxy resin can be heated to speed up setting, but remember that glass breaks if exposed to sudden changes of temperature. Therefore it must be put into a cold oven and the heat brought up gradually to about i 5o deg. F. Then switch off the heat and without opening the oven door leave it to cool right off again. The draught caused by opening the door would crack the glass. After an hour the oven should be cool enough and the adhesive set. Only white clear glass may be heated; coloured glass cannot be stoved and the adhesive will have to be left to harden in its own sweet time.
Moulded Repairs. Glass can be repaired with liquid acrylic resin, of which there are several makes on the market. Technovit 4004A dries to a clear glass-like material. It can be polished and it can be coloured. Acrulite and Tensol Acrylic are two other very good materials for this work.
Make plasticise moulds as described in the china section, but always use white plasticise as acrylic will take up colour from coloured plasticise. No parting agent is needed unless the makers of the acrylic so state. Technovit is made up by adding hardening liquid to a powder, and it is then poured direct into the mould, care being taken that there are no air bubbles present or the effect will not be clear. Warm the glass a little before pouring the filler as acrylic gives off heat as it hardens and might crack cold glass.
Acrylics can be bought ready coloured, or can be tinted with powder pigments and made opaque so that it looks like china, rather than glass, so it is quite useful for repairing china of a self colour which requires no further overpainting. Jasperware may be repaired satisfactorily with acrylic.
Surplus acrylic is cleaned from the edges of the join immediately, while it is still liquid. It can be abraded and rubbed away after hardening but this dulls it and there is the danger of scratching the surrounding glass. Acrylic can be polished with silicone carbide spaced grit cloth or paper, grades 150, 24o and 320.
Sometimes you may need a large lump of pseudo glass for a restoration. Acrylic can be poured into a mould, but this means that a model must first be made, and then a mould as described in the sectionon casting and pressing china parts. It is much easier, really, to make the lumps out of Perspex as this material is worked in exactly the same way as wood, and turned on a lathe. The tools—saws, files, drills etc. are lubricated while working with ordinary soap, and the Perspex will have to be polished when all shaping has been done.
Pieces of chandeliers can be replaced with Perspex, and new pedestals made for glass ornaments (see under Perspex).
Hennem was requested to make thirty of his screwless locks for Durs Egg’s breech-loading cavalry carbines austro hungarian empire architecture .: and two months later he was directed to make ninety muskets to the design of the Master-General, of the Ordnance (now the Duke of Richmond) and to fit them with his locks chippendale drum table 2 drawers . On the ist October 1785 Major-General O’Hara, Colonel of the 22nd Foot (now The Cheshire *Regiment), invited Hennem to fit his locks to all the muskets in his regiment john widdicomb furniture/french provincial . O’Hara must presumably have seen and been extremely impressed with the 2oth’s trial muskets, for the alteration was a very expensive one to carry out under regimental arrangements amphora czechoslovakia . It must have looked to Hennem as if the future of his lock was assured, and yet it seems that O’Hara’s was the last important order that he had meubles decoration antique europe .
On the 22nd February 1′786 Hennem offered *to modify the stocks of Sergeant’s, carbines and to replace the existing locks with his own for an inclusive charge of 155 barley sugar twist pillars timber . -for each carbine george iii serving table . This offer was politely rejected with the explanation that a change of the firearms of the Army was under consideration small antique sutherland table . The change was due to a competitive venture by Hennem’s erstwhile backer or co-operator, Henry Nock delftware t.i holland .
Nock was one of the leading gunsmiths in both London and Birmingham ivan chermayeff, furniture . He held Government contracts for the manufacture of muskets and carbines, and produced, in addition, many ingenious and original weapons of various types brass frame girandole images . He designed, for instance, a ‘volley gun’ with seven barrels all fired by one hammer at the same time, and intended for Naval boarding parties; four- and seven-barrel revolving pistols; a heavy piece, or ‘wall-gun’, with a repeating action; and several others how much is a victorian dressing table worth . He was obviously the type of gunmaker to whom Jonathan Hennem’s lock would have appealed silver spoon design europe 18th century .
What the arrangement was between Hennem northern europe in the 16th and 17th century . and Nock is not known early 19th century upholstery fabric . It may be that Hennem was too independent a character for Nock’s liking pier roger vandercruse . In any case he had found an eccentric genius who had invented a lock which was somewhat similar to Hennem’s, though more complicated bulbous leg dining table . This was a mathematician named George Bolton, who at one time had been tutor to the children of George III 18th century silver mote spoon . He had devoted a large part of his spare time to the improvement of gun-locks; and seems to have established a gun shop in London in 1773 with another Bolton (F luxury art deco upholstery fabrics . H jennens & bettridge tole tray .), who was perhaps a brother rococo revival marquetry-inlaid wardrobe .
The Bolton lock also had no screws, and all its components were enclosed between two plates, of which the outer (in the position of the normal lock plate) was fitted with pins to hold the moving parts antique double claw pedestal dining room table . A special feature was the accurate machining to standard dimensions, which permitted the easy replacement of breakages antique inlaid pembroke table .
Nock seems to have acquired the sole rights in this lock, for most, if not all, of those made for the Government bear his name ‘H scheid enamel . Nock’ on the plate tripod table, claw and ball foot, antique . In, probably, 1785 Nock produced a new range of military firearms, comprising musket, pistol and carbine, which he submitted as suggested replacements for the Brown Bess series of flintlocks antiques furniture,josef hoffmann . Initially he seems to have* met with considerable success chinese porcelain wall decoration mask history . Trials carried out with his arms must have been satisfactory, for they led to a cessation of orders to Hennem, and a large number were issued to regiments of Horse and Foot for extensive trial turn top walnut tea/card table . Further, it does not appear that art deco consoles . ultimate approval was doubted, for a very large number of the locks were manufactured, and it is reasonable to suppose that these were intended for the conversion of existing flintlocks antique collectors cabinets . Nevertheless the Nock arms were rejected after only a short trial 1940’s art deco black and gray lacquer bedroom set prices . There must have been some weakness in the lock which led to it comparing unfavourably with the sturdy old Brown Bess under active service conditions apostle tea spoons made in england .
One of Nock’s most notable contributions to the development of firearms was the invention of his ‘Patent Breeching’ renaisance design dining table made .
It was too expensive a refinement ever to have been adopted for military firearms, but it drew attention to the advantages obtained by more rapid and more efficient explosion of the charge german 1930 furniture value .
It had been known for some time that if, instead of the ordinary flat-surfaced breech-plug, a special type known as a `chamber-plug’ was fitted, a more powerful explosion resulted antique double pedestal dining room table . In this form of breech the diameter of the powder chamber was slightly less than the bore of the gun, and the breech end was a rounded hollow cut out of the breech-plug 5″ antique rectangular drop leaf table with drawer . From the centre of this hollow was drilled a narrow channel, called the `ante-chamber’, which received a portion of the powder and which connected at right angles with a vent running outwards to the touch-hole of the gun antique brass mirror convex eagle . The idea was that the flame
from the touch-hole, instead of igniting a corner of the charge, “antique furniture” - writing bureau and display cabinet .9
passed through the ante-chamber and through the centre of the powder, thereby igniting all of it at the same moment 17th century antique trinket boxes . The greater power of the explosion resulted in a higher initial beilby glass prince of wales feathers newcastle . velocity of the bullet; in other words, the full force of the powder was exercised in a shorter distance types of bureaux . It was therefore possible to use a shorter barrel; and the barrels of ‘chambered’ pieces were from six to ten inches shorter than those of firearms with the normal pattern of breech characteristics of english medieval gateleg table .
The disadvantage of the ‘chambered’ gun was that the flame had to travel down the touch-hole vent and thence through the ante-chamber before it reached the main chamber; a considerably longer distance than the usual direct contact between touch-hole and charge cabriole leg demilune table . The flintlock already suffered from the delay between pressure on the trigger and ignition of the charge antique oval drop leaf dining table with turned legs . In ‘chambered’ guns it was much greater, and the sportman had little chance of hitting a fleeting target art-deco-1920-1930-wood .
Nock’s feat was to invent a breech which produced the same power as one fitted with the chamber-plug, and yet with less delay between the fall of the cock and the explosion than was experienced with the ordinary flintlock breech antique rectangle drop leaf table cabinet .
Instead of a hollow the Nock breech-plug had a deep cavity cut in it to receive the charge antique french cabriolet dresser . The rounded end of this cavity was connected by a very short passage to a wide ante-chamber cut through the breech-plug from one side to the other art decos exotic bronze chair . One end of this ante-chamber was closed by a screw, to give access for cleaning, and the other by a gold or platinum plug drilled in the centre with the touch-hole 18th century drum tables . Since in loading some powder fell through into the ante-chamber, and the passage separating it from the main chamber was only about -at inch, the touch-hole was as in close effective contact with the charge as in the conventional breech antique walnut dining table 10 foot . Furthermore, the powder in the ante-chamber was so closely confined that it exploded as soon as the flame from the priming powder reached it, instead of being set on fire first as in the normal piece turn a silver tray into a table .
The vast improvement in the performance of flintlock weapons which was effected by Nock’s invention has been rather overshadowed by Forsyth’s more efficient solution of the same problem with the percussion lock english antique trays .
SWORDS IN THE
EIGHTEENTH CENTURY
Progress towards the standardization of swords throughout the Army was far slower than in the case of firearms jean rene prou furniture . Regulation patterns for musket, carbine and pistol had been introduced in the reign of King James II; but it was not till near the end of the eighteenth century that there was Army uniformity of swords 19th c english tin glazed pottery . Long before that there must have been similarity in the swords carried by regiments of the same arm of the Service because there was bound to be a limit to the number of types which the swordsmiths turned out, and these types would conform in general to popular military demand clock singer music candlesticks . Variations between regiments, therefore, would be chiefly minor modifications of the normal type in accordance with the taste of* the Colonels sofa carved top rail . The officers’ swords would tend to differ much more than those of the men, because being more expensive and privately purchased there would be little difficulty in satisfying even the most exotic requirements chinese porcelain decorators . But two factors would tend to preserve some uniformity: firstly, the Colonel of a regiment would often, probably, insist on his officers being armed alike; and secondly, the fashion of the moment is a very powerful factor, particularly amongst very young men value of primitive antique work bench .
After the end of Queen Anne’s wars on the Continent infantry soldiers still seem to have been armed with the hanger 19th century empire daybed . It appears, however, to have been exceedingly unpopular; probably because the possession of a bayonet would make a sword seem an unnecessary encumbrance meissen cris de paris . Several infantry units seem to have stopped wearing swords altogether, for on the 1st December 1724 an order was issued to the Army which by its wording inferred a widespread irregularity biedermeier candelabra . The order read:
`The King is determined to have all the N what is a double gate leg table .C macassar ebony furniture .O ironstone ware japanese willow .’s and men of His foot forces wear swords antique round dining tables with extensions .’
Nevertheless Authority was fighting a losing battle gothic arch furniture . Once the fighting troops have decided that a particular piece of equipment serves no useful purpose there is little chance of its being carried on active service weimar germany china antique . By the middle of the century many regiments had far less than their proper complement of swords, and some had none at all makers of antique table clock with music in china .
At some period Grenadier companies were given basket-hilted swords, instead of the usual brass-hilted hangers wardrobes 19th century . The Grenadiers of the 4th Foot (later The King’s Own Royal Regiment) had them in 1727, those of the 40th Foot were wearing them in about 1750, and a water-colour by Sandby shows the Grenadiers of the Coldstream wearing straight steel basket-hilted swords in 1747•
There does not seem to have been any material change during the- first half of the eighteenth century in the type of swords carried by infantry officers refectory table . In 1746 those of the 4th Foot had a steel hilt, and the scabbard was leather with steel mounts antique deco tub chair .
A typical cavalry sword of 1750, carried by both Horse and Dragoons, had a straight single-edged blade and a full basket-hilt 20th century furniture development in france . The pattern of basket-hilt varied from regiment to regiment, and those of the King’s Own Regiment of Dragoons, for instance, were of brass french animal chairs . The 3rd and 4th Irish Horse, instead of a straight blade, had one which was curved and slightly shorter than the normal kommode roentgen . The length of the blade was 31-1 inches and the breadth 1j inches gilt metal mounted pier table .
There is a Dragoon sword of about 1742 which is of interest as probably being of a fairly typical general pattern, and yet with distinctive regimental characteristics octagon mahogany antique table value . The blade is straight with a single edge and a length of thirty-six inches john walton antiques . The hilt is iron, but only half basket, and with a fishskincovered hilt bound with twisted brass wire how much would an antique clawfoot dresser cost . From the hilt hangs a buff leather sword knot with runner and tassel value of silver candelabra . The scabbard is of black leather, carried in a frog suspended from a shoulder belt 1980 scandinavian leather chair recliner barcelona .
In 1735 the drummers of the 8th Dragoons were distinguished by carrying scimitar swords; and in 1754 special swords were used to denote rank in the Royal Dragoons: brass-hilted swords being issued to serjeants and corporals 16th cent. sideboard .
When in 1755 a Light Troop was added to each regiment of Dragoon Guards and Dragoons on the British establishment, the Royal Warrant laid down that the men were to have `a short cutting sword 34 ins picture of pennsylvania house antique cherry buffet claw feet . long in the blade with a light hilt without basket’ penwork italian . This regulation was typical of the time in that it gave a very general specification and ample scope to Colonels of regiments to choose what they wished antique mahogony carved dressing table . The blade could apparently be either straight or curved and the hilt of any pattern so long as it was light and without a basket antique draw leaf tables . Captain Hinde, in his The Discipline of the Light Horse, deals with both the Light Troops and the subsequent regiments of Light Dragoons, the first of which was raised in 1759 confidante sofas . It is unlikely that there was very much change in the Light Dragoon sword between the time the Light Troops were raised and the formation of the Light Dragoon regiments; but at the time Hinde wrote the sword blade had been lengthened to thirty-seven inches old silver lustre myott . Hinde’s description of the swords carried by officers and men is given in Chapter V, and it will be- noted that the pattern of sword was still left to the choice of the commanding marquetry inlaid trays . officer seated harlequin with a tankard, johann kandler . An illustration in Hinde’s book shows a trooper of a regiment of Light Dragoons armed with a straight-bladed double-edged sword, with no hilt protection other than counter curved quillons indian antique tea kettles . In addition to the mounted pattern, officers apparently had a special sword for parades on foot verlys france . Of these Hinde says: ‘The Officers Parade Swords for Foot Duty, are about 28 Inches Long in the Blade, and worn in a Belt round the Waist’ antique side chair desk . Even the length of swords, however, does not always seem to have complied with regulations french 18th century bureau cabinet . Of his own regiment, the Royal Foresters, Hinde says: `Their Swords were remarkably Long, and quite straight’ makers of 1940’s american art deco furniture .
Farriers did not carry swords antique fold over table . According to Hinde: ‘They carry an Ax at their Left Side in a Belt of the same Colour of the Mens over the Right Shoulder, and a White Apron rolled back on their Left Side jupe patent extending dining table . When the Men draw their Swords, the Farriers take their Axes from, their Sides, and place the Handle on their Right Thighs Advanced, with the Edge turned towards their Horses Heads; they might carry a Saw on their Right Sides, in a Belt over the Left Shoulder, and a Spade in a flat Bucket under the Right deco tub chair . Budget, like the Carbines coming under the Right Arm art deco antiques contemporary world paris .’
Captain Hinde’s remarks on weapons may be fittingly concluded with his method of preventing arms from rusting antique american empire card table with scroll feet . This is as follows:
` antique furniture empire chest of drawers .d Receipt to keep Zrms from Rust nouveau art draws .
‘One Ounce of Campshire to Two Pounds of Hogs-Lard, Dissolve them together and take off the Scum; Mix as much Black-Lead as will bring them to an Iron Colour: Rub your Arms over with this, and let it lie on Twenty-four Hours, then Clean them as well as possible with a Linen Cloth, and they will keep without the least Rust for Six Months fold over tea table .’
The Royal Warrant of 1768, which dealt in detail with the clothing and equipment of the Army, made some attempt to secure reasonable uniformity in swords value staffordshire engine turned redware teapots 18th century . It laid down that the swords of each regiment were to be uniform and proscribed patterns and colours for sword-knots, belts, etc 19th century antique hall table ., and gold or silver coloured metal for hilt and scabbard appointments, according to the colour of the buttons old fashioned table brass metal claw feet on casters .
As regards the rank and file of the infantry the Warrant recognized what was practically a fait accompli empire card table . It said:
‘SWORDS antique card table withe one flap .
`All the Serjeants of the Regiment, and the whole Grenadier Company, to have swords spanish table antique turned legs . The Corporals and Private Men of the Battalion Companies (excepting the Regiment of Royal Highlanders) to have no Swords 16th century english joyned table .’
The Royal Highlanders (42nd Foot, or Black Watch) were presumably excepted because, like the Grenadiers, they wore the broadsword with basket hilt chippendale pinecone . The privilege was not appreciated, however, and the 42nd got into hot water for discarding their swords on the pretext that bayonets had proved far more useful in the American War 18th century antique gate leg table . However, the 42nd’s opinion of infantry swords seems to have received support from senior officers with war experience, for in 1783 they were given permission to return their swords to store french cabriole leg tracing pattern . The following year a Board of General Officers, which had been established to examine the soldier’s equipment in the light of the war in America, reported that Grenadiers had never worn their swords in action and recommended their abolition 19 century mahogany gateleg table . As a result swords were abolished throughout the infantry for all rank and file except drummers antique pottey work table . For these latter, the Royal Warrant of 1768 had specified ‘a short sword with a scimitar blade’; which was, in point of fact, a hanger vintage cherry table with queen ann legs .
Somewhat paradoxically the sword was about to become the principal weapon of the infantry officer at about the same time as it was being withdrawn from the remaining rank and file maurice dufrene, design .
The changes in officers’ shaft weapons is somewhat complicated 18th century occasional table . At the beginning of the eighteenth century captains and lieutenants of infantry had pikes and ensigns find 1954 crystal green tinted wine glasses . half-pikes telescopic table pedestal . In 1710, or thereabouts, captains reverted to the spontoon yuan muhammadan blue . At possibly the same time the lieutenant’s weapon was changed to a half-pike antique hanging corner display cabinet . In 1743 all officers of foot were directed to carry spontoons s s meissen mark . The spontoon was then the infantry officer’s principal weapon; but not, it seems, a very popular one gabriel viardot . That some difficulty was experienced in making officers carry it is shown by the following extract from an order book of the Brigade of Guards stationed in Germany in 1761-2:
`28th April rectangular table dressing . Colonel Thomas having remarked that the use of the espontoon is grown into a kind of disuse amongst the Officers of late, the naked sword or firelock being substituted in its room (a liberty which never used or ought to be allowed but upon emergencies), desires it may be resumed on all occasions in the Coldstream Battalion when it used to be!
The carrying of a ‘firelock’ was an adoption of the practice in Grenadier companies where all officers carried a light flintlock, generally a privately purchased weapon staffordshire figure prince “zebra” .
The American war finally dealt the death blow to the officer’s spontoon antique vargueno . Of the 63rd Foot in 1784, for instance, the Inspecting General commented: ‘Just arrived from America, where the officers never made use of espontoons; saluted with swords’ antique buffet sideboard signed by cabinet maker . Two years later the carrying of spontoons by infantry officers was abolished century pembroke .
Serjeants carried halberds for practically the whole of the eighteenth century, but in 1792 they were directed to carry pikes instead scandinavian aesthetic . This order did not in the first instance 1940’s mahogany dining chairs .apply to serjeants of Grenadier and Fusilier companies who, like the officers, carried flintlocks, but later in the same year they too were ordered to carry pikes meissen porcelain bronze . Serjeants of Light companies, who also carried flintlocks, were permitted to continue to do so english ironstone pottery ltd .
Ferguson, in the meantime,, had been promoted Major and brevet Lieutenant-Colonel, and put in command of the ‘American Volunteers’, a corps of loyalists from New York and New Jersey and armed with the Ferguson rifle antique slovakia ceramics vase . The unit sailed with the expedition commanded by Sir Henry Clinton and Was present at the siege and capture of Charleston antique pembroke tble . Ferguson was then made a Brigadier-General of the Loyal Carolina Militia, and with his own corps of about ioo men as a nucleus marched into the interior, collecting loyalist recruits on the way square brass dial . On the 7th October 178o, his camp at King’s Mountain, close to the border of North Carolina, was surprised by a large force of mountaineers under the command of General Shelby value of hand painted wales china tea set . The training of Ferguson’s men did not match their enthusiasm, and after a gallant defence the majority of them were either killed or captured john widdicomb china cabinets . Ferguson himself was amongst the former 17th century imported oriental cabinet .
With the death of its inventor, the destruction of his rifle units and the capture of their armament, the Ferguson rifle disappeared from the Army antique paper mache card table . Beautifully made models for sportsmen were, however, made for many years afterwards photos of victorian sofa with zebra pattern fabric .
There is an interesting contemporary account of the manufacture of Ferguson rifles table lamps . A Mr berkey & gay american empire furniture . William Clincher records in his diary of 1776 that he visited Birmingham and waited upon Mr edmund etling glass bird . Baskerville who showed him his gun factory belgian gothic revival cabinet . He described this as follows:
‘ The Gun manufactory is pretty; the forging, scraping, and boreing, pleas’d me much;—The Rifle Guns are handsome pretty pieces, 800 are nearly finish’d on government account, at three pounds three shillings each; A Gentleman, with one of them at a distance of i So yards, shot a Ball six times out of eight within the circumference of the crown of my hat: at 400 yards he shot within half a yard of the mark antique brass table with animal legs .
EIGHTEENTH-CENTURY GUNMAKERS
The number of gunmakers in Great Britain during the eighteenth century was very considerable antique drop leaf table with leaf built in . Those of them who made military arms could be roughly divided into selmersheim .
(a) Makers under contract to the Government to supply either complete weapons or component parts arabesque vertical plate racks .
(b) Establishments which made firearms of Government pattern which were subsequently purchased for the Army middle east antique collectors .
(c) Makers of firearms designed for military use, but not of a Government pattern art deco dining table . These were primarily intended for purchase by officers, and might be of the particular gunsmith’s own design, or one in common private use chippendale knife boxes octagon .
Some of them engaged in two, or even all three, of these activities; and, in addition, made sporting arms as well regency ironstone marks blue . To name all the gunsmiths making military arms would entail the compilation of a fairly lengthy catalogue expensive antique furniture chests . It will suffice to give a few typical examples antique gaming table claw feet .
I louis xvi revival sideboard with porcelain inlays . Clarkson, who flourished as a gunsmith from m 1680 to 1730, made flintlock muskets and holster pistols for the Army under Government contract antique early american drop-leaf butterfly table . In addition, he made the box-lock type of pistol which was introduced in the reign of Queen Anne wooton chest . The lock of this pistol, instead of being mounted on one side plate with a counter-plate on the other side of the weapon to support it, had a plate on top- joined to one on each side to form a metal box lacquered furniture . The cock, flash-pan and steel were mounted on the top plate telescopic table pedestal . The barrel was the cannon-shaped screw-on type, with breech-loading gateleg table with drawers and drop leaf . This box-lock was to be popular for over loo years painted silver trays . In later years Clarkson made some breech-loading holster pistols, the mechanism of which was of the screw-plug arrangement from which the Ferguson breech was derived “table george iv” .
John Hawkins conducted a business in London from 168o to 1714, which was carried on by his son to 176o, and his grandson to 1776 epergne antique for sale . His particular speciality was a flintlock holster pistol which had a brass barrel with a bell muzzle robinson and leadbeater figure . ‘It is of interest that George Washington had a pair of these pistols which were made by the second Hawkins 18th century walnut-veneered and oak chest of seven drawers .
Another founder of two further generations of gunsmiths was James Freeman of London, the business lasting from 1705 to 1782 art deco english suburban house . Freeman also made box-lock pistols, and, in addition, muskets and holster pistols under Government contract luxury antique items .
In Scotland for most of the eighteenth century there were a number of gunsmiths of the name of Murdoch engaged in making all-metal flintlock pistols wallendorf candelabras . Two of them, father and son and both christened James, had a shop in Inverness barker brothers coffee table for sale . Some of those made by the father had the lobe-shaped butt, and he differed from his son in chasing the whole of the barrel century hepplewhite walnut card table . The pistols made by the younger James have only the muzzle chased 18 century wooden novelty pipes .
Thomas Murdoch worked at Leith, and made pistols with both lobe and ram’s-horn butts wrought iron church candle sticks . In the museum of the Royal United Service Institution are two pistols with rain’s-horn butts which have ‘To: Murdoch’ engraved on the lock plate german 1940s furniture styles . They were picked up on the battlefield of Culloden british designers dining table . They are a beautiful pair and must have been the pride of some gallant Jacobite of the ‘Forty-five sutherland drop leaf table . One wonders what happened to their owner, and if the pistols were found where he had hurled them empty at the stolid English infantry shagreen knife box .
John Murdoch had a shop at Doune french neoclassical tables . His pistols have ram’s-horn butts, acorn triggers, and are sometimes ornamented with gilt brass stock and butt 4 foot wide walnut drop leaf table . Major John Pitcairn, who commanded the British advanced guard at Lexington on the 19th April 1775, had a pair of these pistols kotahya pottery . It is supposed that with one of them Pitcairn fired the first shot of the American War of Independence mason patent ironstone china . In the struggle which followed he lost his pistols, which were subsequently picked up and given to General Rufus Putnam british antique wardrobes . Putnam carried them for the remainder of the war, and they are now at the Lexington museum nesting tea tables .
One other Murdoch made pistols in Edinburgh with the lobe-shaped butt fall-front chest of drawers .
Joseph Farmer of London was in business from 1718 to 176,2 how to repair veneer table on couch . He had a Government contract to make standard flintlock muskets and also short flintlock muskets fitted with grenade cups for the Grenadiers bureau de coene art deco . One of these latter is in the Museum of the Royal United Service Institution 19th century glass fronted cabinet . The inscription ‘Farmer 1744′ is placed vertically on the lock plate behind the cock adjustable silver candlesticks . This method of discharging a grenade was revived in the First World War, and survived to become a
standard Army weapon wardrobe of a 17th century lady . Farmer also made a double-barrelled I version of the box-lock pistol antique chamber cabinets .
Bidet, who emigrated from France, practised as a gunsmith in London from 17-21 to- 1731 antiques with plain legs . He did not make military weapons, but a sporting rifle he produced had a breech mechanism which is an obvious forerunner of Ferguson’s idea inlaid marble table lapis lazuli antique . The trigger guard was a lever turning a screw plug; but in this case the plug came right out and had a single thread harlequin painted bar . The action was therefore much slower than Ferguson’s, and the return of the plug to its seating might well be difficult in the heat of battle “perspectiva cabinet” . I trestle tables refectory . Johnson made a similar sporting rifle about 1750-B pictures of 5 drawer antique library desks and tables . Griffin had a shop in Bond Street from 1739 to 1773-Apart from the superlative quality of his arms, his chief claim to fame is probably a breech-loading carbine which will be described later 18th century mahogany wine cooler with brass feet . He also made fine holster pistols with silver mountings antique 1960’s table cigarette dispenser . Under the later name of Griffin and Tow their manufacture was continued till 1796 2009 chinese porcelain antique . The small `IG’ on a Griffin forged barrel was a hallmark of excellence countries where art deco was very popular .
William Ketland was one of the most famous of gunsmiths antique inlaid pembroke table . He started making guns in Birmingham in 174o, and was primarily responsible for establishing the town’s reputation for the manufacture of firearms 18th century writing table cabriole ball claw feet . Ketland was one of the greatest makers of Brown Bess muskets, and other ‘Brown Bess’ arms, for the Government furniture . In 176o a shop was opened antique chinese display stand dealers . in London r dubarry art deco . After William Ketland’s death one of his grandsons carried on the business as Ketland & Co angouleme guerhard . until his own -death in 1804, His brother-in-law, Thomas Izon, continued under the same name until in 1831 financial difficulties led to the firm closing american tripod tables . Old William Ketland is still commemorated, however, in the Birmingham Proof Mark imperial drop leaf antique table . In 1813 the Gunmakers’ Company of London tried to get a Bill through Parliament to compel every gunsmith to mark his firearms with the place of manufacture italian buffet furniture . The reason for this was that firearms marked `1,n don’ coiamat,ded a higher price than those made elsewhere night chamber pot . Some Birmingham makers had accordingly succumbed to temptation and put ‘London’ on their own arms pictures of yellow antiqued cabinets . The public implication that Birmingham arms were inferior to those of London make, however, annoyed the better Birmingham gunsmiths, and they formed a Guild to protect the standard of the products of their own town art deco french inspired dresser . This new Guild was called ‘The Guardians of the Birmingham Proof House’ antique campaign chair with lion paws . The proof house mentioned in the title was set up at the same ‘ time lion feet table . Ketland & Co turn tripod into table . had taken a prominent part in this movement and the proof mark adopted was an adaptation of the arraourer’s mark of two crossed sceptres, used by old William Ketland antique stores brass ashtrays made in china . The Birmingham viewer’s mark, stamped on the barrel after testing in the rough, consisted of the crossed sceptres between a crown above and a V below antique mushroom shaped table lamps . The proof mark for the finished barrel again had the crossed sceptres and crown, but in place of the V in the bottom angle, there were the letters B, P and C: the B and C being in the flanking angles and the P in the base andre hunebelle glass .
The two generations of John Richards, who covered the years 1745 to 1810; had shops in both London (in the Strand) and Birmingham for sale louis 16th walnut sideboard cabinet . They made an odd weapon, not uncommon at this period,•which was a bell muzzle flintlock pistol with a small bayonet under the stock which sprang into position on odiot tureen . releasing a spring antique clerks desk . Owing to the number of times a flintlock missed fire it probably had an appeal as providing an emergency weapon for close combat “english ironstone”+england”+marks .
One of the most famous of London gunmakers had the peculiar name of Durs Egg antique bentwood chaise . Business was carried on under that name from 1770 to x834 “alexander roux” pietra . It was then changed to D antique mahogany chippendale dining table . I meissen cris de paris . Egg (probably by a son or nephew) and lasted as such till 1865 antique oak drop leaf end table . Egg had a shop for the sale of private arms at No antique spring loaded drawer arm . x Pall Mall mid eastern style shell drawer . He had a Government contract for muskets and carbines, and made a large number of the Ferguson rifles queen anne gate leg table 18th century . In addition, he made a smooth-bore flintlock breech-loading carbine of his own design antique empire mahogany curved buffet with mirror . This was actually adopted by the Government and issued in large numbers to the cavalry towards the end of the century sheraton occasional table . It had a hinged chamber which was tipped up to receive the charge duncan phyfe buffet with legs . It had the advantage that since the chamber was loaded from its front end it could be loaded with the same cartridge as was issued for muzzleloaders antique oak and fabric dressing screen with fretwork . After loading, the chamber was lowered again and locked in position by giving a quarter turn to a steel bar which pivoted on the top of the chamber and engaged in two slots mid century antiques and porcelain tea sets .
This Egg carbine was capable of a fairly rapid rate of fire walnut veneer wardrobes art deco . To load it entailed only the simple operations, which could be performed on horseback, of tearing the cartridge, priming the pan, opening the breech, inserting the cartridge in the chamber, and finally closing the breech antique oak tables with leaves . Good as it was, however, the breech mechanism did not provide a gas-tight joint and there was thus a considerable escape of flame french clothes designers during 17th century . The reason for this was that there was only surface contact between the faces of chamber and barrel fauteuil bureau .
That such a carbine was required for cavalry use is shown by a passage from Captain Hinde’s The Discipline of the Light Horse antique wood inlayed wine cellaret . Hinde says:
`As light troops are more intended to act loose than in bodies, their principal practice should be to acquire personal address, viz escritoire antique . to manage the horse well, to use the sword with dexterity, and fire the carbine with great justness steele art deco chair wood arm rests . The proposal of Monsieur de Saxe, for loading at the breach of the carbine, seems well calculated for the fire arms of cavalry, if it will not make them too complicated (the author once saw a carbine belonging to a brother officer, made according to this proposal of Monsieur de Saxe; to be loaded, it was held firmly in the left hand, as when it was presented to be fired, and about the same place; then with the right hand the guard over the trigger was pulled back, on which the but of the carbine dropped down, hanging by a pin, and discovered the breach of it quite open; in a cartridge box he carried nine iron tubes loaded, one of which he thrust into the barrel, and directly with his right hand pushed up the butt, which made a click, and securely shut up the breach british longcase makers . On striking the lock with his hand the piece primed it self, and he fired without missing fire at any time art deco dinner service . He loaded his iron tube or cartridges without any rammer, with his finger shoving down powder, ball, and paper india old antique dining table . I think he told me Mr Griffin, gunsmith, in Old Bond-street, was the maker of it, and the officer had himself invented it, as he was a very mechanical ingenious gentleman, and an horse officer) the ramrod is apt to be lost, and at any rate is very difficult to manage on horseback, whereas a chamber with a fresh charge, could easily be introduced; but of this, the period preceding art deco .Mr Barbor, or any other gunsmith, can give the best account “art moderne” furniture . The objection of expense should not be admitted, for economy in the price of arms is, at best, very injudicious “bristol porcelain” for sale 18th century .’
The ‘Barbor’ mentioned by Hinde is probably I antique sideboard cabriole legs . Barbar who had a shop in London, from 1740 to 1780, in Shoe Lane antique ivory sofa table . The firm, however, seems to have been in existence since the beginning of the century, and to have been one of the foremost in fine decorative work marble table inlaid antique .
T tudor rose design waterfall furniture . Twigg was another well-known London gunsmith of 176o to 1780 designs for dressing table glasses . The firm was carried on from 1780 to 1783 as Twigg & Bass; and then reverted to Twigg only again from 1783 to 1813 antique mahogany card table, imperial . Twigg made Government flintlock holster pistols, and also flintlock holster pistols for officers which were of very fine workmanship art deco examples . His most noteworthy contribution to gunmaking was a number of different designs of multi-shot flintlock pistols chess table spiral legs . One of these was a seven-barrel pepperbox type of weapon, the barrels of which were rotated by hand after each shot joan klock, amsterdam, clockmaker . Some of his pistols had the under spring bayonet, which was released by sliding back the trigger guard jupe dining table’ . Twigg had a foreman named John Manton, who founded his own business at about the time Bass was introduced into the partnership antique enamelled glass . Manton, too, became a famous gunsmith, but he belongs more to the; nineteenth century and will be dealt with more fully in a later clawfoot antique lowboy . chapter 19th mahogany clerks desk .
John F satinwood commode john cobb . Probin of the Minories in London, 1780 to 1831, made flintlock holster pistols and carbines under Government contract meissen porcelain louis xiv . He also made pistols for officers, and there is, in the museum of the Royal United Service Institution, a pair made by him for General Sir Thomas Picton and carried by him in 18 r 5 antique walnut gateleg table . They have J neoclassical dressing table . Probin’ on the lock plate, and along the top of the barrel ‘Probin Maker to His R H the Prince of Wales’ delicate leg drop leaf table .
One of the troubles experienced with eighteenth-century flintlock weapons was failure of various parts of the mechanism due mainly to rusting glass supper table . Military locks were strongly made to withstand the rough usage which they inevitably experienced, but they could not be made waterproof antique porceline candle sticks . As a result regiments frequently suffered a serious loss of fire-power through draw leaf table northern furniture company . the number of muskets which were out of action owing to mechanical faults neo-rococo rockingham lamps . Rusting particularly affected the small moving parts of the lock, and the screws which held the various components together designs of arcs and pillars . The most serious breakages were the screws, for the rusted pieces were often so firmly imbedded that it was beyond the powers of the regimental armourer to remove them coalbrookdale neptune dish . The trouble caused considerable concern and gunsmiths were encouraged by the Government to offer suggestions 1800’s furniture makers .
The first to give a practical response was Jonathan Hennem, who submitted a design for a screwless flintlock musket to the Board of Ordnance on the 2nd May 1781 18th century card table . The Board appear to have been favourably impressed, for they directed `that two Musqueis be delivered to John Hennet [sic> for him to alter according to his proposal’ english baroque pottery . Arrangements were made for Hennem to carry out experiments near Woolwich, and he was engaged on these for the next two years antique meets modern furniture . Trials were apparently concluded successfully by the 18th October 1783; for on that date the Master-General of the Ordnance issued instructions to the Board ‘That zoo locks be provided by Mr imperial gateleg table . Hennem of his own Construction and that an Imprest of C70 may be granted to him towards Compleating the Order, the said Locks being found of great Utility in his Majesty’s Service’ swiss walnut art deco motif .
A short time later a celebrated London gunmaker, Henry Nock, made an apparently surprising intervention clear glass trinket boxes or powder boxes . On the 8th November 1783, he presented a bill for twenty’Musquet locks of Hannim’s Construction’, for which he charged 9s utensils used in britain for cooking . 6d paris style art deco desk . each sheraton +antique +gaming table . In view of the 18th century austrian porcelain . fact that Nock himself, as will appear later, was engaged in somewhat similar experiments he may well have taken Hennem under his financial wing leather revolutionary war writing box .
Finally Hennem sent in 400 locks, or four times the original order, and was consequently able to lower the price kedleston hall birds . Of these 400, 201 were coloured black and 199 were polished, presumably for comparative trials cedar chest genoa 16thc .
The 2oth Foot (now The Lancashire Fusiliers) was chosen to carry out trials with the Hennem locks 1900 era drop leaf gate leg table . The regiment was about to embark for Ireland on active service and it was already short of muskets; though if these were the reasons for issuing it with new and untried weapons, the former particularly seems to have been a pretty weak one art deco stemware . Anyhow, they received 308 of them, and in July 1784 Hennem was given permission by the Commanding Officer to instruct the men in the use of the locks the development of art deco . Hennem duly arrived at Plymouth only to find that the regiment had left for Ireland ming porcelains . He then obtained permission to follow it, with the proviso that his stay in Cork must not exceed three weeks fiddle shape flatware . This limitation proved, however, impracticable, for the 2oth was split up over southern Ireland in widely scattered detachments, and the roads and unsettled conditions of the time made travel slow and hazardous glass/wood art deco designs .
There was little in the appearance of Hennem’s lock to differentiate it from the ordinary flintlock bugatti furniture range . There were no screws, of course, and the mechanism was secured by pins riveted to the lock plate islamic influence 18th century . By means of a tool which Hennem called a ’spring lifter’, the lock could be completely dismantled in a few seconds antique trends .
They were very similar to their predecessors; except that the metal furniture was now brass instead of iron, and the musket had a new lock with some minor modifications meissen porcelain louis xiv . The Royal cypher, when used, was the ‘A R’ of the reigning sovereign porzellan clock spain . The barrel of the musket was forty-six inches, or slightly longer than the James II pattern computers internet blog .
With the issue of these arms slings were fitted to all muskets for the first time trestle table lyre base .
The universal use of flintlocks in the Army, as well as on private firearms, resulted in the flint industry becoming of prime importance british longcase makers . It was a very ancient industry directoire sofa . The art of chipping, or `knapping’, flints had been practised in neolithic, times, when arrowheads, spearheads, axes, tools, etc cast regency period candlestick ., had been manufactured from the flint deposits at such places as Brandon in Suffolk antique neoclassical furniture side cabinet . For many years, however, there had been little requirement for flint, except for the comparatively low standard stone used for ordinary ignition epergne art deco glass . The arrival of flintlock arms created a new and increasing demand for high-quality flint marc duplantier . Nevertheless the process available was tedious and inefficient, and yielded indifferent flints indian vernacular furniture . Gradually the art was re-learnt, and by the end of the eighteenth century English flints had become famous throughout Europe antique hot water plate warmer . In 1686 a Government factory was established important pieces art deco furniture .at Brandon, and all flints for the Army were made there during the whole remaining life of flintlock firearms drawing ornaments for furniture .
Until the early eighteenth century flints were generally made from the brown flintstone which was gathered from the fields antique tables small . This broke rather easily, for its irregularity in grain made it brittle empire gateleg table . The much superior black flint was subsequently discovered at depths of from 5o to zoo feet, and from about the middle of the eighteenth century all flint was quarried antique paper mache pedestal table .
Flints were divided into different sizes according to the type of weapon sheriton clock . As far as the Army was concerned, these consisted of the musket, the carbine and the pistol; and they were each again divided into ‘Best’, ‘Second’ and ‘Common’ according to their quality, which was assessed by the colour of the stone (the darker the better) and by the regularity of the shape antique kidney table lion ball legs . A good flint knapper could gauge the size of a flint by the naked eye to within a sixteenth of an inch and could trim it to a chisel edge 18th century trestle table .
`Best’ flints could be expected to give from forty to fifty shots, without fear of a misfire, whilst ‘Common’ flints would only give about half this number ornate italy shell spoon . Most musket flints were the cheap ‘Common’ variety redwood trinket box .
Flints were sold by the thousand and were packed in half casks, which held 2000 of t1w musket size, 3000 of the carbine and 4000 of the pistol antique spanish sideboard .
In the seventeenth century it was the practice of both officers and other ranks to wear their side arms when off duty identify antique paper mache trays . When the bayonet was added to the sword it appears that there must have been some temptation to use this handy little weapon in local brawls with the civil population century furniture chinoiserie dining table chair credenza . This is reflected in the following order which was promulgated in 1687:
`For the prevention of mischief that may happen by the carrying of bayonets We hereby strictly forbid all officers and soldiers of what quality soever within Our pay or entertainment to carry a dagger or bayonet at any other time than when such officer or soldier shall be upon duty or under their arms upon pain of being punished at Direction of a Court Martial and the officers and commanders in chief of Our several regiments, troops and companies and Governors of Our Garrisons are hereby required to cause these Our commands to be forthwith read and published at the head of each respective regiment, troop and company that all persons may give obedience thereunto meissen figures on bronze bases .
`Given at Our Court at Whitehall the 4th day of March,
1686/7
`By His Majesties Command antique meissen porcelain .’
It is quite likely that this order was drafted personally by King James II furniture design . It is very like the tone of some of his letters dealing with military organization and administration antique posset pots .
Grenadiers and Musketeers seem to have worn swords throughout Marlborough’s campaigns draw-leaf tables . The armament of a Grenadier was particularly impressive; for it comprised (according to the Exercise of hoot of 16go) firelock, bayonet, sword, hatchet and grenades antique french campaign chair .
There is an interesting hint of regimental insignia on swords in a notice of a deserter in the Post Man in 1703 care of antique oak chest woodworm rot . The man belonged to Lord Lucas’s Regiment (later the 34th Foot) and is described as wearing a sword with brass mounting and an ‘L’ on the shell norman bel geddes desks . How far this was a common practice is not known sarcophagus chests andre-charles boulle . The detail on a sword depended entirely on the taste of the Colonel, and the swords for a regiment were, in fact, purchased by the Colonel out of the money allowed him by the Government for the provision of all clothing, swords and necessaries of the other ranks under his command antique maple drop leaf dining table .
The Duke of Marlborough would allow no weapon other than the sword to be used by mounted troops jupe patent mechanism . The pistol he regarded as the enemy of effective cavalry action antique victorian writing table . Brigadier-General Richard Kane, in his Discipline of Horse of 1745, said:
`They should handle their swords well, which is the only Weapon our British Horse makes use of when they charge the enemy; more than this is superfluous empire revival benches . The Duke of Marlborough would allow the Horse but three Charges of Powder and Ball to each man for a Campaign, and that for guarding their Horses when at Grass, and not to be made use of in action roman tripod table .
`Dragoons should be well instructed in the use of arms, having often occasion to make use of them on foot; but when on horseback, they are to fight as the Horse do sheraton period cutlery urn .’
The type of swords supplied to the cavalry, however, does not seem to have been beyond criticism baroque paper mache plate . In 1691 Sir Albert Cunningham, Colonel of the 6th Dragoons, wrote to the Secretary at War, ‘We want good broad cutting swords with three-barred hilts’ how drop leaf table evolved . In 1706 Colonel J designs for dressing table glasses . Crofts of the Royal Dragoons said in a letter that, ‘It was impossible to get flaming (i antique pembroke tables .e antique dining table stored legs . curved) blades but I pitched upon the best sword for service I could find’ antique duncan phyfe mahogany coffee table with brass claw feet . A year later his successor, Colonel St barrel leg oak dining table .-Pierre, wrote “chest of drawers” +cherry +1840s . ‘The swords are good, but a handfull too short, there is no dealing with the French but with good swords, they have excellent ones antique wooden handle forks . We are resolved, whatever it cost, if we come to Baralina and can find German blades, to buy them and put them upon our handles, which are large enough clarice cliff aj wilkinson teardrop plate .’
It is apparent that there must have been considerable variety in the swords carried by the cavalry japanese tray table w/ folding legs . There is a tantalizing bill of 1689 for a steel horseman’s sword with a rich gilt handle, apparently belonging to the loth Horse secession style furniture .
Towards the end of the seventeenth century there was some improvement in the gunpowder antique wood trestle table with leaves . The proportions were altered to six parts of saltpetre to one each of charcoal and sulphur antique console table carved wood . But the most noteworthy advance was in the quality of the saltpetre goldscheider ceramic figurines+made in austria. 1920 . Previously it had been chiefly obtained by the laborious and probably uncongenial task of washing out earth collected from underneath long-established dung-hills drop leaf table stable base . It was now imported from foreign countries where it could be found in a free state 3 leg drum table with leather top .
BROWN BESS
At some period in the earlier part of the eighteenth century there appeared the most famous weapon that was ever placed in the hands of the British soldier 3 leg drum table with leather top . This was the musket which became popularly known as ‘Brown Bess’ “edwards & roberts” furniture satinwood . The actual date of its introduction is unknown edwardian satinwood combination wardrobe . It*is popularly supposed to have been designed in the reign of Queen Anne 19th century mechanical desks . Nevertheless there is an old tradition that the musket was chosen by the great Duke of Marlborough when he was Captain-General and Master-General of the Ordnance german art deco porcelain harlequin . The earliest one known to the author is in the Tower of London, and bears the date 1717 on the lock plate 1920’s walnut buffet, four drawers .
The origin of the name is as much a mystery as Brown Bess’s date of birth, and there have been many theories to account for it antique gateleg card table . However, the ‘brown’ probably referred to the colour of the weapon, or part of it; and this was most likely the stock, which was of walnut wood stained a reddish brown 17th century drop leaf table . The stocks of all the British Army’s previous firearms had been black sofas . It has been said, also, that the barrel was browned by pickling in an acid bath asian chest with fake drawers . It may have been issued in this condition, but during most of the years when this musket was in use the barrel appears to have been highly polished; in accordance with the British Army’s normal practice with any piece of metal, unless ordered to do otherwise 1800’s library table . Bess’ may have been a mere term of affection; on the other hand it may have been derived from ‘buss’,a German word for a gun and used in ‘arquebus’ and `blunderbuss’ antique english tea tables .
That such a gun should acquire a nickname was, however, almost inevitable french oak, “barley twist” chest of drawers . It was noteworthy in two respects antique card table brass feet folding . It had the beautiful lines of the private fowling-pieces of the day, and, for ease of handling and for performance, it was the finest smooth-bore firearm in any army for the whole of its active existence antique hexagon ladles . These qualities undoubtedly earned the affection of the soldiers who handled it, and if troops become fond of a piece of equipment, maintenance and cleanliness present few difficulties antique wooden pot cupboard .
Of Brown Bess Mr glass front marquetry cabinet . Scurfield in a notable article on ‘British Military Smoothbore Firearms’, which he contributed to the journal of the Society for drmy Historical Research, says: ‘I have seen and handled many muskets of the eighteenth century, and have no hesitation in saying that for workmanship, handiness and appearance (much more important in those days than in these) the Old English musket was, as the armament of the “common soldier”, unsurpassed 1940’s marble tables . Compared with her predecessors and contemporaries, such as the French Model 1717, which was not radically altered until 1754, Brown Bess has the grace of a fowling-piece, the lightest stock compatible with capacity to stand up to a campaign, well-shaped moulded brass furniture, and a lock which had a reputation for giving fewer missfires, “flashes in the pan”, than that of any other military firearm georgian serving tables . Wherein lay the superiority of the English lock is now quite beyond ascertainment; but modern amateurs of historic arms, such as the late Major H vincennes gilded porcelain asian design . R 19th century lion claw pedestal table . S expensive marble tables . Brown, Mr 19th century apostle spoon . Mark Dineley, and others, confirm that it is less unreliable in igniting the charge than any other military lock they have experimented with anitque side cabinet .’
The barrel length of the first model was about 451 or 46 inches malard furniture . The bore was 11, or a shade over •75 calibre 18th c, hot water plate . The bullets vere 131 or 14 to the pound, which would slip easily down a barrel of this diameter a & s smee finsbury . The mounts were brass throughout jean dunand pottery . These comprised the buttplate, small shield (or escutcheon), side plate (on the side opposite the lock plate to receive the latter’s screws), trigger guard and four ramrod pipes apartment for milliner suzanne 1929 . The ramrod was of wood with a brass tip muller freres primavera . The butt-plate was a heavy moulded piece, and, in conjunction with the light fore-end, served to keep the balance of the gun fairly well back in spite of the long barrel small square drop leaf table with 2 chairs . The lock was of an improved type with a steel bearing, or ‘bridle’, to support the tumbler and prevent it from pressing against the lock plate antique wine cooler and stand . The escutcheon, which was on the top of the small of the butt, was primarily intended to take the screw which passed right through the small from the rearward extension of the trigger guard art nouveau cupboard . It was also frequently engraved or stamped with the company letter and individual number antique canning jars with good luck on them . The lock plate, which was of iron, bore the crowned Royal cypher, and, in addition, either the word ‘Tower’ or the contractor’s name empire drum night table . This was to become the standard practice for many years cabriole legs . Previously the Royal cypher had been, as already mentioned, limited in its use king charles silver flatware . The contractor’s name had sometimes appeared, but often the plate was devoid of any inscription gilbert rhode . The word ‘Tower’ indicated that the arm bearing it had been assembled at the Tower of London from parts supplied by contractors 1940’s art deco black and gray lacquer bedroom set prices . At a later period arms were similarly assembled in Ireland at Dublin Castle, and the lock plates were marked ‘Dublin Castle’ century furniture drop leaf table . Those arms made and assembled by contractors sometimes had the date of manufacture after the name of the maker 17th century georgian sideboards .
The bayonet was of the same basic pattern, with triangular blade, as that adopted in the reign of Queen Anne; but it was much improved matthew boulton roast cover . The socket was four inches long; and the blade length was now seventeen inches, and remained so until about z 70 spanish revival italian walnut trestle library table . The scabbard was of leather, and carried suspended from a cross-belt over the right shoulder baroque style depression furniture with walnut and walnut veneers . Another cross-belt over the left shoulder supported a cartridge pouch and two brass pickers for cleaning the vent silver tray with top .
The cartridge used with the Brown Bess musket consisted of a tube of stout cartridge paper, sealed at both ends with pack thread antique scroll maker . It contained six to eight drams of powder and also a lead bullet saxony flowers 1700s . antique octagon table with twelve legs . This type of cartridge had been in use for some time by mounted troops derby porcelain figurines mark r 1762 . The soldier bit off the rear end of the cartridge, squeezed a small portion of the powder into the flash-pan and emptied the remainder down the barrel art deco glass vase . He then inserted the bullet and rammed it with the paper cartridge on top as wadding antique chinese chamber pot . With this method of loading the soldier could fire about two to three rounds per minute; but the loose-fitting bullet ‘limited the range of reasonably accurate fire to some fifty yards making pottery . Various unauthorized methods of loading to ease the soldier’s task and speed up the rate of fire had been adopted with the matchlock musket at least as early as the reign of Charles I wodden chair dining table leaf design . The powder was poured into the barrel and the bullet dropped on top of it without the use of wad or ramrod antique mahogony carved dressing table . The charge was then firmed home by banging the butt on the ground winthrop china cabinet . Range and penetration, of course, both suffered double scroll legs desk art deco .
The same procedure was adopted with the flintlock, but as the powder used was fine enough to be used for both primer and charge, the private soldier, ever a genius at finding laboursaving devices, managed to eliminate another of the normal loading tasks early soft paste teapots . Having shut the pan after firing, he discovered that banging the butt on the ground not only consolidated the charge but also sent sufficient powder through the touchhole into the pan to prime the musket haviland france deco cup . The rate of fire was increased to from four to five rounds a minute, but there was a considerable proportion of misfires owing to insufficient powder reaching the pan, and the fire was horribly inaccurate wood antique tripod table glass top 1950 .
In certain circuirfstances loading with a loose bullet withoui wadding was a recognized practice, and was known as loading with ‘running ball’ antique gateleg table new york . Sentries’ arms loaded with running ball, for instance, could be unloaded by holding the barrel downwards and letting the bullet run out myott son & co blue hanley est: 1880 . If the wadding was inserted the only way of unloading was to discharge the musket gate leg table oak antique round .
Even Brown Bess, the best of smooth-bore muskets, could not compare in accuracy or speed of fire with the old English long bow greek marble console table . Colonel Hanger, in his book To d11 Sportsmen of X 814, said: ‘A soldier’s musket, if not exceedingly ill-bored (as many are), will strike the figure of a man at 8o yards; it may be even at a hundred; but a soldier must be very unfortunate indeed who shall be wounded by a common musket at 150 yards, provided his antagonist aims at him; and as to firing at a man at 20o yards with a common musket, you may as well fire at the moon and have the same hopes of hitting your object a dutch walnut and burr-walnut longcase clock . I do maintain and will prove, whenever called on, that no man was ever killed at 20o yards, by a common soldier’s musket, by the person who aimed at him antique empire table .’
In about 1841 a special test was carried out by the Royal Engineers to find out what Brown Bess could really do primevera crackle glaze bird . The results were not impressive art noveau furniture . The range of the piece was-an), thing from ioo yards to 700, according to the elevation of the barrel antique dining room table rectangle +connected double pedestal . At every elevation tried, however, there was at least a hundred yards’ variation in the possible range, and at some elevations this exceeded 300 yards bronze chair french . At iSo yards a target about twice as high and twice as broad as a man was hit three times out of four art deco writing sets . At any greater range, even with the musket fixed in a rest, this same target was not hit at all regency card table value . At a range of 2 5o yards a target twice as wide again was fired at, but of ten shots none registered a hit and no one discovered where they went goldscheider figures women . This test certainly bore out Colonel Hanger’s contention, In addition to the inaccurate shooting of the flintlock, there were always some misfires; and in a lengthy test carried out in 1834 against a percussion musket these worked out at i in 6-1pL burr walnut art deco dresser bakelit .
Nevertheless, for the close-order fighting, short ranges and volley firing of its day Brown Bess was a great weapon; and few viewed its supersession without regret
It was not till 1794 that any new pattern musket was introduced, but as this event took place during the Napoleonic wars, when firearms were at a premium, there was no question of Brown Bess being withdrawn from service antique walnut tall boys . In fact, the old musket must have been in the hands of a large proportiop of the British infantry until the reduction of the Army after the battle of Waterloo 17 century dining tables .
The modifications which were effected during this long career were comparatively few ” american card table” . The most important was the reduction of the barrel length to forty-two inches somewhere about the middle of the century islamic arts ivory inlaid wood cabinet . However, there was no immediate replacement of the forty-six-inch barrel muskets, and some of these were undoubtedly still in service at the time of the American War of Independence antique music stand london . Mr rent baroque wood carving furniture . Scurfield, irx citing the evidence of American students of military affairs for this, mentions an interesting theory as to the use of the long muskets square walnut and burr elm coffee table . He says: ‘Several such amateurs have informed me that among arms left in the United States after the Revolution are a number of extra long firelocks which they describe as “British Grenadier Muskets” wedgwood forgeries . I see no reason to doubt the accuracy of this statement, except perhaps spanish revival italian walnut trestle library table . that part of it which links the long musket with Grenadiers; although my informants were knowledgeable collectors of arms, it may be a romantic embellishment 1940s enamel chronographs .
Presenting the Plan d3sf4wr6gk
Joe had created a business plan for a new gourmet mustard venture. He had spent a great deal of time developing the business initially and very little time putting together a business plan itself. It took Joe a good long while to learn the importance of the look of the plan. It almost cost him everything.
Joe’s plan was a visual mess. The margins were only half an inch wide. Joe had learned in school that wide margins on term papers meant you didn’t have anything to say. In the world of academia, the narrower the margins, the more words per page. More words per page meant more content, which to his professors meant that more work had gone into the effort. And by this measure (instead of an actual reading in some cases) a better grade was received. And so, consequently, Joe felt that with narrow margins and a cramped style the brilliance of his plan would be revealed.
Instead, the opposite was true. The first venture capitalist to receive the plan took one look at the tightly spaced and crowded first page and set the whole thing aside. All Joe received was a letter saying the investment didn’t fit their profile. He never learned it was the presentation of the plan itself that didn’t fit their standards.
The second venture capitalist to receive the plan was a stickler for consistency, neatness, and grammar. Joe’s plan was inconsistent in the formatting of tables, charts, and section headings. It was stapled together in a fairly sloppy fashion. Joe had not bothered to spell-check. By the time the second venture capitalist saw his second spelling error, he had had enough. The whole plan was set aside, and Joe again received a letter saying the investment did not fit their profile.
Joe was perplexed. He had done a great deal of work putting everything in place. He was ready to start shipping cases and cases of the product. He felt like he wasn’t getting a straight answer. He needed to know why the venture guys didn’t relish his gourmet mustard.
One of Joe’s friends offered to hook him up with a venture capitalist who would give him a straight and honest appraisal of the plan. Joe jumped at the offer and overnighted the plan that afternoon,
In three days, Joe met with Jessica, a well-dressed, no-nonsense professional investor. Jessica got right to the point. Joe’s plan was a disaster. It was difficult to read because it was too cramped, without any relieving white space. It was a jumble of type styles and inconsistent formats. The binding with off-centered staples was not neat or professional. Jessica said the entire product reflected poorly on Joe and his business. And in a game where first impressions are crucial, Joe’s current first impression would never lead to a second one.
Joe was crestfallen but thanked Jessica for her candor. He muttered he would probably lose his orders for 100,000 cases. Jessica immediately picked up on the comment. What 100,000-case order? Joe elaborated that he had received several purchase orders from the likes of Safeway and Wal-Mart. The buyers loved this gourmet mustard and were awaiting shipment.
Jessica asked Joe why the purchase orders weren’t included in the supporting materials. Joe didn’t realize the documents themselves were important. He had mentioned the orders at the bottom of page 27. Jessica scoldingly told Joe he was hiding his light under a bushel. Orders of that magnitude should be mentioned on page 1 and attached as supporting material exhibits.
Joe smiled. Did she think he had something? Jessica was now tearing through the financials, the management section, and all her other favorite parts of a business plan. She was starting to appreciate the opportunity in front of her.
As it turned out, Jessica’s firm invested in Joe’s business. And in the process, and very fortunately, Joe came to fully appreciate the importance of plan presentation and the inclusion of important supporting materials.
Your First Impression
The first impression many people will get of your business is your plan’s appearance. Do you think a potential investor or lender will look differently at a business plan that is neatly bound and formatted for ease of understanding compared to one that is written margin-to-margin in purple crayon? What impression do you want to give? Here are a few hints for a good-looking plan:
• Use white (or very light-colored) paper.
• Margins should be at least one inch (but less than two inches) all the way around.
• Font styles should be kept to a minimum (no more than three).
• Colors should be used conservatively (photos and complicated graphics are exceptions). Black print and one or two accent colors are best.
• Pages should be printed on one side only.
• The entire document should be single-spaced with double spaces between paragraphs.
• Don’t be afraid of white space.
• Use bulleted points whenever you can.
• Be consistent with formatting of tables, graphs, charts, titles, and section headings.
• Use neat, professional binding—no staples.
• Use a spell-checker.
• Get someone you trust to look through and read the plan.
• Include a table of contents at the beginning and an index at the end.
Your cover sheet should include all the information a reader will need to get ahold of you (company name, address, and phone number; names, titles, addresses, and phone numbers of owners) as well as the company logo, the date the plan was prepared, and the name of the person who prepared it.
Length
It’s ironic that it takes a 200-page book to explain how to write a succinct business plan. Typical business plans average between twenty to forty pages, including support materials. (Others, of course, maybe longer.) On the surface, it may seem unnecessary to do all the research and planning and organization we suggest, but think of your business plan as a crucible. The research, planning, and organization are the components you focus on in order to create a successful business. A winning business plan not only maps out the keys to a successful business but, more important, addresses the unique aspects of your business in a way that will serve your unique temperament, goals, and experience while simultaneously meeting the needs of investors and financiers.
So how long should your business plan be? The answer is simple: as long as it needs to be. How do you know how long it needs to be? You do the preliminary footwork. This book is an excellent first step. Then start writing. As you write it all out, you’ll get a sense of how long feels right. And again, have trusted friends review your work. They’ll help you determine which areas need to be fleshed out and which ones need to be pared down.
Presentation
Business plans are meant to be seen. Whether you wrote your plan to attract funding or to help with management, you will need to show the plan to someone.
• The plan’s appearance reflects your commitment to creating a winning business plan.
• The plan’s content is far more important than its appearance, but it won’t be read if it lacks a professional look.
If you wrote your business plan in order to attract funding and/or investment, you will need to get the plan into the hands of the people who can decide whether or not to give you money Most of us are uncomfortable when it comes to talking about money. Many of us were taught that it is rude to talk about something so crass. But if you want someone to give you a loan or invest in your company, you will have to get over your upbringing because you can’t just mail out your plan and hope for the best.
If you want loan or investment approval, you will need to schedule meetings to present your plan. Don’t think that just having the meeting and leaving the plan for the decision makers to read will cut it. Don’t leave something as important as your business’s future to chance. Decision makers may promise to read your plan and give it consideration, but you can’t be sure they actually will. The only way to be sure that your potential investors or funders get your message is to present it.
The presentation of your business plan should be a business meeting, a formal presentation. Even if the potential investors are your parents and your little brother, you want to present your plan in a serious and professional manner. (Remember, you can’t advertise for people to come to this meeting.) But for your preexisting audience—your friends and family and any professionals you’ve been in touch with—you might want to use a conference room. This room can be at the potential investor’s or lender’s office. If not and you lack the facilities, try borrowing space from a friend or renting a conference room. You might want to use presentation equipment, such as a computer/projector for your PowerPoint presentation. You should give your audience hard copies of your plan as well. When is up to you.
You can have the plan delivered before the meeting so that your audience will have time to formulate questions, though you run the risk of them making a negative decision before you have a chance to highlight all your positive points. Try having the plan delivered just the day before the meeting so your audience can become familiar with it without enough time to make a decision. Or you can hand out the plan at the beginning of the meeting, though here you run the risk of your audience reading while you are trying to present. Either way, have copies of your presentation slides to hand out so your audience can follow along.
Your slides and their corresponding handouts should contain short, bulleted points and be in the same visual style as your plan. Your presentation should be less formal than your plan in that you don’t want to sound like you are reading. Try to make it as much like a story as you can. Practice your presentation and get feedback from people you trust to give You honest opinions before you go before people who can make or break your business. Keep in mind that your audience can read—your slides and your handouts—so you don’t have to. Let your slides be reminders for your talk. Let them remind you what points you want to make and then expand from there.
If you wrote your business plan to aid in management, who sees the plan will depend on your business, your style, and your goals. Obviously, if the whole business is comprised of you and your spouse, there don’t need to be a lot of secrets. But if yours is a business with a rigid hierarchy with decisions made only at the top level, you might want to limit access. You might choose to share your plan with management only or show employees on a need-to-know basis. You might distribute a version of the plan (say, a version without financial detail, but with graphs and percentages instead), or you could include sections of the plan in your employee manual. It is entirely up to you. Odds are you will want to consider the twin needs of protecting sensitive information and building a sense of ownership, and only you know how to do so.
While people involved with money will have a pretty good idea why you are showing them your business plan, employees might not. You might include your business plan presentation as part of a company retreat or have a special meeting just for the plan. Maybe you want to introduce the plan to everyone at once or department by department. Wherever you choose to have your plan unveiled, be sure you are present. You may choose to deliver the entire message yourself, or you might be better served using a team approach, with appropriate managers discussing different sections. Again, it comes down to your particular approach and your particular business. Regardless, be sure to explain what a business plan is and how it should be used, why you are showing it, and what you expect listeners to do with it. Similarly, if you use the plan as part of your training program for new employees, be sure that they are not just handed the plan cold but are given the same message you gave the others.
As your business and your business knowledge grow, take some time to check back in with employees to see how the plan is being used and how employees feel it is working. Get suggestions and comments from employ ees and then use that input to improve the plan. Let the plan work as a road map, a checkpoint, and a management tool.
Your Plan Is a Living Document
A business plan is an ever-changing, never-completed document. It is always in a state of revision. With the passage of time, expertise grows, markets change, customer bases alter, and technology continues ever onward. Anyone who reads your plan should get the most up-to-date and complete information you are capable of providing. This means that even after you write the last section of your plan, you need to continue to study the markets and stay abreast of industry, market, and economic trends. Just as your business will be in a constant state of flux, so, too, should your plan be.
Anticipating Problems
Ideally, any business plan, whether written for management purposes or to attract funding, will help anticipate problems that could strike your company. Are costs of supplies going up? Is technology getting cheaper? Is competition increasing or decreasing? What is the motion (if any) of your labor pool? What advertising trends seem to be coming around again? Where is the economy in its current cycle? Are your best-selling products peaking, or are they on their downward slide? Which products are showing new strength? Use your plan to draft alternate budgets so you will have some sort of road map if good times get bad or bad times get better. Use your plan to assess whether or not your current circumstances (good or bad) are short-term or long-term.
Supporting Materials
Supporting materials are all the documents that can help convince readers of your business plan that your business is worth their time and/or money.
The documents should be introduced or referenced in the text of the previous sections so that they can stand alone in this section. These documents should need no introductory or explanatory text in this section and therefore can be simply arranged and attached to the final plan or offered as a separate document to serious investors or appropriate personnel.
As you go through the process of writing your business plan, you will think of a host of materials that can help you make the argument (to yourself, your management team, or potential lenders and investors) that your business is a good risk. These documents give credence to your arguments, and they back up your numbers. They help show how you came to your decisions and how you will make your plan work. As you prepare the plan, you should keep a notebook close by to jot down the supporting documents you reference in other sections or that you think you might want to include. Be sure you include every document that you mention in your plan. Don’t make your readers search for the information they need in order to make an informed decision (ideally, the positive decision you want them to make). Some of the support materials you should consider are these:
• Resumes. Ideally, resumes are one page and include work history, education, professional affiliations and honors, and special skills. Include resumes for all owners/partners and corporate officers (whatever applies to your corporate entity).
• Letters of reference. Your letters of reference can come from past investors, lenders, or business acquaintances (people you’ve worked for or with, suppliers, distributors, etc.) or from nonbusiness acquaintances (but avoid letters from friends or relatives) and should be assessments of your business skills.
• Personal finances. While some practitioners suggest including a balance sheet of your personal financial history as well as that of other owners/partners, I am not keen on it. Keep your personal information as private as possible.
• Leases. Include any lease agreements you have for your business (such as those for buildings, vehicles, equipment).
• Contracts. Include any contracts for your business (such as loans, purchase agreements, service contracts, even maintenance agreements).
Remember Joe’s 100,000-case gourmet mustard order? That type pe of business validation is well placed in this section.
• Other legal documents. Include any other pertinent legal documents, such as copyrights, patents, trademarks, insurance policies, and articles of incorporation.
• Other attachments. Include any other documents or information that you have referenced in the body of your plan but that do not fall into any of the above categories. These would include demographic information, maps, and the like.
Depending on your business and the information available, you might also consider attaching:
• Glossary of industry terms
• Product information
• Additional or more specific marketing data
• Marketing materials (brochures, catalogs, etc.)
• Financial analyst reports
• Newspaper or magazine articles
• Company history
• Press releases
• Web pages
Not all plans will need the same information. Those written for management purposes will not need the resumes, letters of reference, or credit reports. Even plans written to attract funding will differ as different lenders or investors will want to see different information. It is best to prepare as much information as you can so that you can easily tailor copies of your plan for various readers and institutions. And please note that the plan found in the appendix is a somewhat abbreviated version for reasons of space. Your plan may have much greater detail.
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
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(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.
