Christmas is nearly upon us and it is predicted that the UK spend on gifting this year will be in the region of £25.6 billion!! If you are a UK business owner then happy days, you will enjoy a slice of the pie. Whilst the Christmas season will boost your sales, all businesses need to be prepared so that they are not caught out with the January blues when spending declines as consumers close their purses and wallets, to recover from Christmas spending. For quite a few industries such as hospitality and tourism, this downturn can last a few months with the joys of Spring & Easter kickstarting sales again. So businesses need to plan ahead! Its really important to create a 12 month plan in readiness of the coming year and this exercise can take some months, to ensure it is a true reflection of i) your goals ii) environmental factors iii) contingency factors This plan will help you to conserve funds when you are able, so that you can cover your overheads during those times when the b