Free fact file · independent restaurants, pubs and bars · UK
Christmas decides April.A free cash flow fact file for independent restaurants, pubs and bars
The Chancellor’s olive branch is only there for those still trading in April. Here are the dates and numbers that decide it, a forecast you work out yourself, and what to do about the gap.
Free. No sign-up. Facts read from gov.uk on 2 November 2026.
£13.21
National Living Wage an hour from 1 April 2027, up 3.9%.
gov.uk, HM Treasury Budget 2026, read 2 November 2026
Half
of all retail, hospitality and leisure properties in England will pay no business rates.
gov.uk, HM Treasury Budget 2026, read 2 November 2026
20%
The extra business rates cut for pubs in England, announced in July.
gov.uk, HM Treasury Budget 2026, read 2 November 2026
What is inside
- Your 150 days: the bankable days to 1 January and the quiet days to 1 April.
- A cash flow forecast in seven lines, with the sums written out.
- Six ways to close the gap, to tick off.
- The rota rules that bite at Christmas, and the rule on tips.
- Copy-and-send messages: gift voucher, deposit, review reply.