Begin with operational demand
Show available beds, bookings, occupancy, cancellations, relets and average weekly rent against budget and the prior year. Separate the current academic year from forward sales where relevant.
Bridge revenue to cash
Reconcile contracted rent, concessions, voids, arrears and cash collected. Explain material movements rather than presenting an isolated aged-debt report.
Make property performance visible
Include operating costs, net operating income and variance commentary by asset.
- Payroll and on-site costs
- Utilities and energy usage
- Repairs and maintenance
- Marketing and commissions
- Management fees
- Net operating income versus budget
Add financing and capex
Track cash headroom, debt service, covenant indicators, approved capital projects, committed spend and forecast completion. Escalate risks with an owner and due date.
This guide is general information, not tax, legal or financial advice for your circumstances. Filing requirements and deadlines should be checked for the relevant person, company and period.