Garden designers, ski shops, gift makers, wedding venues, tax preparers: plenty of healthy businesses earn most of their money in a short season. The risk is rarely the busy season. It is the quiet months that follow, when costs carry on and sales do not.

The fix is to plan backwards from the slowest point of the year, which we call the trough.

Find the trough

Using last year’s bank statements, list cash in and cash out for each month. Run the balance forward from today. The lowest point in the next twelve months is your trough, and its date matters as much as its size.

For many seasonal businesses the trough is not in the quiet season itself but at the start of the next busy one, when you are paying for stock and extra staff before any of the sales arrive.

Five ways to lift the trough

1. Take deposits. Even 20% at booking moves cash from the season into the months before it.

2. Stagger supplier orders. Ask for split deliveries and split invoices for pre-season stock.

3. Set aside in the peak. Move a fixed share of every peak-season week into a separate account you do not touch until January.

4. Arrange credit early. Apply for a line of credit in your best month, when the numbers look strongest, and keep it undrawn.

5. Sell something in the quiet months. Workshops, maintenance plans, gift cards or wholesale orders at a modest discount for off-season delivery.

Watch the forecast, not the season

Seasons shift. A warm autumn delays a ski shop’s rush; a rainy spring pushes garden work into summer. Compare each week’s actual receipts against the plan from late summer onwards, and adjust the trough estimate as soon as the season starts to run late.