Before opening, you may pay for agreements, insurance, staff checks, training, signs, radios, first-aid arrangements, booking software, and supplier deposits. These are different from costs caused by each new participant.
List the amount, due date, whether it is refundable, and the person who approved it. Keep a copy of the quote or agreement. A made-up budget is useful for learning; it is not permission to spend.
Build a cash calendar. Show when customers pay, when the payment processor releases funds, when the resort takes its deposit, and when payroll is due. Profit on paper does not pay a bill if the cash arrives later.
Model a cancellation. If the resort keeps a deposit but customers must receive refunds, where does that money come from? Ask your accountant and lawyer how advance customer money and refunds should be handled in your situation.
Do not buy a fleet of rentals simply because hiring equipment feels expensive. Ownership adds storage, transport, inspection, maintenance, fitting, replacement, cleaning, and liability. Compare the whole cost and the expertise needed.
Set an amount the owner can afford to lose during the test phase. Stop before that limit is crossed. A larger camp is not a cure for a broken cost model.
Your task: Make a week-by-week cash plan through the final refund and supplier-payment dates.