You need to look at costs such as rent/lease, business rates, electric, gas, water, advertising, staff wages, maintenance, machine rent, retail, refreshments, consumable products, cleaning, accountants fees, payroll. I'm sure I have missed stuff out but this will start you off.
Council tax is your business rates, you need to register asap with your local council and when they send you out the form fill it in asap and you will get a big discount for been a new business
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