Tewesbury Borough Council

Diligence exercise on its business plan

Tewkesbury Borough Council appointed FMG Consulting Ltd in March 2012 to carry out a due diligence exercise on its business plan for a new leisure centre to replace Cascades Leisure Centre in Tewkesbury.


The Council had produced a business plan for a new leisure centre to replace Cascades with the intention of reducing the annual revenue cost of operating the centre. The Council had produced the business plan for the new facility internally and so commissioned FMG to carry out an external review of the assumptions and justification behind the recommended facility mix and income and expenditure figures contained within the business plan.


Our work involved a review of the proposed income and expenditure linked to the proposed pricing, programming, staffing requirements, the income and expenditure levels of the existing facility and benchmarking of income and expenditure levels against national KPI benchmarks.

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