Industry sector: Business services

Waste collection: Cash sales

'Cash sales' means all income from your main business activity which is received at the time you collect a consignment of waste. While some of your customers may pay you in cash, remember that Cash sales can also include:

  • debit and credit card payments
  • bank transfers
  • cheques

To prepare your cash flow, you need to estimate how much income you will receive over the next 12 months, including VAT. To do this you will need to work out how much waste you are likely to collect, at what price and when you will receive the money. You will also need to decide on any additional services you will offer and what you will charge for them.

There are a number of things to consider when you make your estimates.

Type of business

You need to think about the type of business you will run:

  • who will your customers be - domestic customers, local authorities, local businesses, industry or a mixture
  • how wide an area will your service cover
  • where will your premises be
  • will you have more than one base and possibly an internet presence
  • what will your working hours be

Maybe you will operate as a 'man in a van' business offering to collect and dispose of waste - particularly large bulky items - produced by householders and small businesses.

Your services

You will need to consider the range of waste collection services you will offer. Will you:

  • offer skip hire
  • collect domestic items - like old furniture, kitchen appliances or perhaps gardening waste
  • collect controlled, clinical or hazardous waste - for example old monitors and screens which include a cathode ray tube, used motor oil, medical waste, chemical waste or other hazardous substances
  • provide a trade waste wheelie bin service to commercial customers
  • offer a recovery and recycling service, for example collecting plastics, textiles, paper, toner cartridges, batteries or wooden pallets for re-use or re-cycling

You might offer a range of waste collection services, or might decide to specialise in just one or two particular types of waste.


  • what will your pricing policy be (don't forget, you must be able to cover your costs, overheads and drawings)
  • will you charge a fixed price for each collection made, or a fee depending on the type and weight of waste collected
  • will you make an additional charge for collecting waste beyond a certain distance away from your base
  • if you are able to sell any of the waste you collect for re-use or recycling, will you pass some of this benefit back to the waste producer
  • how often will you review your prices
  • will you offer any discounts and special offers

To help with your decisions, click on the checkpoints for guidance. Once you have worked out a Cash sales figure add it to the relevant field in your cash flow forecast.