What costs are specifically excluded from 'Other Costs' for Cream shops?

According to Cream's 2025 Franchise Disclosure Document, 'Other Costs' include expenses like meals, travel, shop experience, supplier fees, software, marketing, and charitable donations. However, several specific costs are excluded from this category. These exclusions are important for prospective franchisees to understand as they plan their budget and financial projections.

Specifically, 'Other Costs' do not include any interest or financing costs associated with loans or other forms of credit used to fund the business. Additionally, deductions for depreciation or amortization of assets are not included in 'Other Costs'. These are accounting methods used to allocate the cost of assets over their useful life, and they are treated separately for financial reporting purposes. Income taxes or other types of taxes are also excluded from 'Other Costs', as these are typically accounted for in a separate section of the income statement.

Furthermore, 'Other costs' do not include an imputed Technology Fee. Also excluded are any costs from Cream's affiliates related to corporate-level employees or other expenses that are not directly attributable to a specific Cream location. This means that franchisees are not directly charged for the overhead costs of the corporate office or employees who do not directly support their shop. Understanding these exclusions helps franchisees to accurately assess their potential operating expenses and profitability.