BUSINESS PLAN

NAME OF INSTITUTION: SHAMBERERE TECHNICAL

INSTITUTE
DEPARTMENT: BUSINESS
CLASS: SECRETARIAL MODULE ONE
NAME: GEORGINA MUKADE OMASAJA
ADM NO: 5675
INDEX NUMBER:614101095
TRAINER: MR DAVID MADAGA
TASK: CHAPTER ONE
DATE OF SUBMISSION: JULY 2021
EXAM SERIES: JULY/AUGUST 2021
 DECLARATION
I hereby declare that the business plan is my own original work and has never been presented for
any award in any Institute.

Name: GEORGINA MUKADE OMASAJA

Sign:…………………………….

Date: 8/07/2021

Name of Supervisor: David Madaga

Sign:……………………………

Date:…………………………..

Shamberere Technical Training Institute

P.O Box 1316-50100

Kakamega.

i
 ACKNOWLEDGEMENT
I want to acknowledge the following people for their support that made my business plan
successful. First, I appreciate my parents and my next of kin they ensured am financially fully
supported.

Also, I appreciate my class mates for giving me ample time in the study and my research and also
they helped me to understand the concept of Business writing.

ii
 DEDICATION
I dedicate this work to my parents Mr. and Mrs. Omasaja, relative more so Mr. David and Madam
Leah for the support they give me throughout. Not forgetting my special friends like Subra who
have been encouraging me throughout the time have been doing the work.

iii
 EXCECUTIVE SUMMARY
The business will be a sole proprietorship kind of business owned by Georgina Mukade Omasaja
according to my projection the business will commence in August 2024.The business come up as a
result of open gap due to an availability of many customers who are students and parents.

The business will mainly deal with groceries, cereals, grains and books. It will be located at Busia
Highway Nambale sub -county Nambale town Nambale Stage.

We will focus on used of best market mixing methods to capture a wide market as a result to beat
our competitors. These strategies will include standard community price, product promotions and
offers, use of advertisement as well as providing transportation of good for bulk buyers.

The sole propria to will be the supervisor of the Smart Ministore. The business will major employ
qualified personnel to run the business. The business will provide promotion and motivation to
hardworking employees. The business will work hand to hand with producers to wholesalers then
Ministore and gives to a customer. This will enhance quality products at low prices as we advocate
bulk buying also, we will cut on transport cost. We will also be able to supply goods in credit which
will help gradual growth of the business. The business will ensure good record keeping practice for
clarity and accountability. Financial records will be clearly recorded and financial books updates
after every day.

The operational base of the Ministore will be around Busia Nambale Sub-County. Its growth
projection is at a sixth of the capital for the second year. In the next ten year Smartministore will be
competing with the leading stores around Western region.

The business startup capital is at one and half million, the amount in the bank reads at 500000/- and
that at hand 500,000. The business is insufficient of twenty thousand of for it to start. The whole
sums of money will be secured through personal saving, Bank loans, family support and other
allies.

iv
Table of Contents
DECLARATION...............................................................................................................................................i
ACKNOWLEDGEMENT..................................................................................................................................ii
DEDICATION................................................................................................................................................iii
EXCECUTIVE SUMMARY..............................................................................................................................iv
CHAPTER ONE..............................................................................................................................................1
1.0 BUSINESS DESCRIPTION.....................................................................................................................1
1. BACKGROUND OF THE OWNER...........................................................................................................1
1.2 BUSINESS NAME AND LOGO..................................................................................................................1
1.2.1 BUSINESS NAME.............................................................................................................................1
1.2.2 BUSINESS LOGO..............................................................................................................................1
1.3 BUSINESS LOCATION AND ADDRESS......................................................................................................1
1.3.1 BUSINESS LOCATION.......................................................................................................................1
1.3.2 BUSINESS ADDRESS.........................................................................................................................2
1.4 FORM OF THE BUSINESS OWNERSHIP...................................................................................................2
1.5 TYPE OF BUSINESS.................................................................................................................................3
1.6 JUSTIFICATION OF BUSINESS OPPORTUNITY.........................................................................................3
1.7 INDUSTRY..............................................................................................................................................3
1.8 PRODUCTS AND SERVICES.....................................................................................................................3
1.8.1 PRODUCTS......................................................................................................................................3
1.8.2 SERVICES.........................................................................................................................................3
1.9 GOALS AND OBJECTIVE..........................................................................................................................3
1.9.1 GOALS.............................................................................................................................................3
1.9.2 OBJECTIVES.....................................................................................................................................4
1.10 ENTRY AND GROWTH STRATEGY.........................................................................................................4
1.10.1 ENTRY...........................................................................................................................................4
1.10.2 GROWTH SRTATEGY.....................................................................................................................4
CHAPTER TWO.............................................................................................................................................5
2.0 MARKETING PLAN..................................................................................................................................5
MARKET SHARE AND SIZE............................................................................................................................6
METHODS OF PROMOTION AND ADVERTISEMENT.....................................................................................8
METHODS OF ADVERTISEMENT...................................................................................................................8

v
PRICING STRATEGY......................................................................................................................................9
DISTRIBUTION STRATEGY............................................................................................................................9
CHAPTER THREE.........................................................................................................................................10
ORGANIZATINAL PLAN...............................................................................................................................10
RECRUITMENT, TRAINING AND PROMOTION............................................................................................12
RECRUITMENT.......................................................................................................................................12
TRAINING...............................................................................................................................................12
PROMOTION..........................................................................................................................................12
REMUNARATION AND INCENTIVES...........................................................................................................12
REMUNARATION...................................................................................................................................12
INCENTIVES............................................................................................................................................13
LICENCES AND PERMITS............................................................................................................................13
PERMIT..................................................................................................................................................13
SUPPORT SERVICES................................................................................................................................13
BANKING SERVICE..................................................................................................................................13
ELECTRICITY SERVICES...........................................................................................................................13
INSURANCE............................................................................................................................................13
CHAPTER FOUR..........................................................................................................................................14
4.0 OPERATIONAL PLAN............................................................................................................................14
4.1PRODUCTION OR SERVICES DESIGN AND DEVELOPMENT....................................................................14
4.2 PRODUCTION AND COOPERATIONAL FACILITIES AND CAPACITY........................................................14
PRODUCTION PROCESS.............................................................................................................................15
4.4.2 FARM................................................................................................Error! Bookmark not defined.
PRODUCTION AFFECTING OPERATION......................................................................................................16
4.4.1Health regulation...........................................................................................................................16
CHAPTER 5.................................................................................................................................................17
5.0 FINANCIAL PLAN..................................................................................................................................17
5.1PRE-OPERATIONAL COST......................................................................................................................17
5.2ESTIMATION OF WORKING CAPITAL.....................................................................................................17
5.3PREPARATION OF CASH FLOW PROJECT FOR YEAR 1...........................................................................18
5.4 PREPARATIONAL PROFORM INCOME AN SHEET.................................................................................18
5.4.1 PROFORMA INCOME STATEMENT....................................................................................................18

vi
 5.4.2 PROFORMA BALANCE SHEET........................................................................................................19
5.6 PROFITABILITY OF RATIOS...................................................................................................................22
5.7 DESIRED FINANCING............................................................................................................................22
5.8 PROPOSED CAPITALIZATION................................................................................................................22

vii
 CHAPTER ONE
1.0 BUSINESS DESCRIPTION
1. BACKGROUND OF THE OWNER
NAME: GEORGINA OMASAJA MUKADE

AGE: 24 YEARS

PHONE NO:0748469652

COURSE: CERTIFICATE IN COMPUTERIZED SECRETARIAL

1.2 BUSINESS NAME AND LOGO

1.2.1 BUSINESS NAME
Smart Ministore Enterprise is a unique name in my area. As the name states Smart meaning
the workflow is good and this will help to welcome my customers.

1.2.2 BUSINESS LOGO

The Business will use the above as the Business Logo.

1.3 BUSINESS LOCATION AND ADDRESS

1.3.1 BUSINESS LOCATION
The Business will be located in Busia County Nambale sub-county.

1
 NAMBALE BUSIA
AMUKURA ROAD

SMART
NAMBALE STAGE
MINISTORE

The above figure show where the Business is Located.

1.3.2 BUSINESS ADDRESS

NAME OF THE BUSINESS: SMART MINISTORE ENTERPRISE

P.O BOX 124 Nambale

Tel No: 0748469652

Email: georginamukade@gmai.com

1.4 FORM OF THE BUSINESS OWNERSHIP

The Business ownership will be a sole proprietorship which will be started with source of
capital through loans and personal savings.

2
The reason why I decided to choose this type of Business ownership are as follows: -

Easy decision making

Enjoyment of profits

Few legal procedures are required to set up the Business

1.5 TYPE OF BUSINESS

This is a startup business because I have never done any Business or opened by someone
else and will commence in 2024.

1.6 JUSTIFICATION OF BUSINESS OPPORTUNITY

The reason of choosing this Business is because in my area there are no stores around. And
I will help my customers to get available products at available prices and the goods will be
of high quality and they will last for longer period of time.

1.7 INDUSTRY
The Business falls under the category retail Centre. This means its educational because it
sells text books, pens, staplers etc. to its customers

1.8 PRODUCTS AND SERVICES

1.8.1 PRODUCTS
The main reason why this business delivers best quality products is because the business
has never delivered any services to the customers.

The products offered in the business are as follows

 Groceries
 Books
 Cereals
 Grains

1.8.2 SERVICES
The business will be offering services to the customers such as; giving the customers credit
services, after sale services such as packing for them, giving them free delivery service by
transporting their commodities.

Arranging the goods well for the customers.

1.9 GOALS AND OBJECTIVE

1.9.1 GOALS
The business has major goals which help other people in the society and also the manager
of the business.

3
It will to make the profit to the owner, It will offer employment opportunity to other people
who will be earning from the business.

The goals of the business are presented below

 Short term goals

-Printing

-Giving awards

-Doing reviews

 Middle term goals

-Having an internal organizational change

 Long Term goals

-Offering quality products

-Creating employment opportunities to people

-Supply its products to different parts of the Country

1.9.2 OBJECTIVES
The business is to improve on the learner’s knowledge and also creating job opportunities
to people who will be supplying the products to different places.

1.10 ENTRY AND GROWTH STRATEGY

1.10.1 ENTRY
On the market it is clear that this business is the best of all business in the Society, because
it will attract the potential customers to buy the products.

The product will enter through the following ways:

 Radio stations
 Adverts
 Newspapers

1.10.2 GROWTH SRTATEGY

The business plan to expand it sales to various parts by opening new ministores and in
other countries.

4
 CHAPTER TWO

2.0 MARKETING PLAN

The following are under marketing plan:

Product

The product offered by smart ministore are high quality and quantity

The product offered attract the customers:

Example

 Textbook
 Exercise books
 Printing papers
 Quality staplers

Price

The price of the product offered in smart ministore will be of affordable price.

Which will enable my customers to buy the prices commodities

Example

Textbook 200 per each

Rim paper 450S

Stappler 150

Exercise book A4 60

PROMOTION

The promotion offered will be continuous in every year at the beginning and at the end of
the year.

Example at the opening of schools: When you buy 5 Rim papers you get two for free

PLACE

Smart minister is located at

CUSTOMERS

5
The customers who buy products in smart ministore takes the product of high quality and
they are given discount.

The product and services are offered to customers with high and quantity.

Customers include; students

Gentlemen

Ladies

MARKET SHARE AND SIZE

The department find out the market through advertisement such as radio, televisions

Sales

1.2

1.4

3.2 8.2

FRANKMART SUPERMARKET MAMA SHANTEL SMART MINISTER 4th Qtr

BEFORE

6
 1.2

1.4

3.2 8.2

SMARTMINISTORE FRANKMART SUPERMARKET MAMA SHANTEL NAKHAYO

AFTER

7
COMPETITORS

COMPETITOR STRENGTH WEAKNESS OPPORTUNITIES THREATS

Mama Shantel Public relation It is situated The services should I will have to
Wholesale far from the be good in that all go and loans
town.it also the customers enjoy so that I offer
has poor who will be in my books of
services smart store high quality
at high price.
FRANKMATT Public relation It is situated I will build on a I will require
SUPERMARKET on a small area bigger building enough space
and has store which will of land so I
limited enable the will borrow
customers customers move loans so that
around when I can achieve
selecting the my desire
commodities

NAKHAYO Public relation Offers a I will offer I will have to

SMART SHOP limited unlimited number of employ more
number of books to all the people with
books to few schools around the skills of
schools around welcoming
the Nambale customers
Road

METHODS OF PROMOTION AND ADVERTISEMENT

METHODS OF PROMOTION

 The methods used for promotion for offering discount such as when you buy 5 text
books you get one children story book for free
 Selling products on a hire purchase price
 Advertising of products within the other products

METHODS OF ADVERTISEMENT
The methods used to advertise my products in the following ways;

o Through the use of social media such as television

 Through use of word of mouth
 Use of local posters
o Use of seminars

8
PRICING STRATEGY
The factors that hinder the price strategies

1.COST OF THE RAW MATERIAL

The price of the raw material is of high quantity

2.ECONOMY

The starting of the business needs much capital to start and

operate 3.GOVERNMENT REGULATIONS

The publishing of products is regulated and it needs a lot of money for publishing of
certified books such as textbooks, set books etc.

4.TRANSPORTATION

The products need much amount of money to transport goods from store to the customers

5.COMPETITOR PRICE

The products in the market are hindered by other retailers and wholesalers

SALES TACTIC

The products are sold indirectly to the

customers Methods of sales tactic

Distribution method

Producer to SMARTMINISTORE to Customers

Direct method

DISTRIBUTION STRATEGY
This includes selling the product to the customers via indirect selling methods and direct
where customers can sell products directly from the stores

9
 CHAPTER THREE

3.0 ORGANIZATINAL PLAN

The business should have a plan in order to run smooth and sufficient. This will help the
business to be responsible and volunteer itself to its customers.
SUPERVISOR

ACCOUNTANT CLEANER SECURITY SALES MANAGER

Qualification of a supervisor

Certificate is computerized secretarial studies

TOP MANAGEMENT

The supervisor is the top management of the business

He is the owner of the business

DUTIES

Manages the business

He is the head of the business

He carries all the responsibilities

Proper working conditions and organizing workflow of the business

Setting goals for performance of the business

Responsibilities

Provision of proper working condition

Planning and organizing activities and other welfare amenities

Introduction of new work methods by being conscious about the environment

Motivation by providing different incentives to workers to perform better

1
Qualification

Certificate in computerized secretarial studies

3.1.2 OTHER PERSONEL

These are employees who also participate in the management to make the work effective

They include; accountant.

Personnel The Qualifications Duties and Experience Salary

number of responsibility
personnel
Accountants Two Should have a To write Should have 15,00
accountants certificate in receipt to the at least work
accounting customer with other
and computer To take the organization
literature money to the such as
One lady and bank supermarket
one man
Security Two of them Attained To look and Should have 10,000
officers Kenya guide the work with
National shop any
Examination To check in department
of Secondary peoples’ as a security
Grade D+ or properties guard
D-
Should be a
man
Should be 30
years

cleaners Four Attained To clean the Should have

cleaners Kenya compound at work hain 8,000
National the working his own
Examination place compound
of Primary and other
Two men Two department
ladies for one year
Should be
clean and
hardworking

1
3.2 RECRUITMENT, TRAINING AND PROMOTION

3.2.1 RECRUITMENT
Is the process of attracting individuals for job vacancies

This process entails advertising, shortlisting, interviewing and finality selecting the most
suitable person

It can be done through social media and other local media

Use of direct appointment whereby you select person who is capable of doing job

Through the use of mouth- where you move door to door to tell people about the job
offered

3.2.2 TRAINING
The training will be offered as follows;

The new recruited trainees and new members of staff will be provided with computers to
test them whether they are familiar with job

Provide seminars for good communication skills and hard work

3.2.3 PROMOTION
The qualification and experience of the employees will make them to be promoted from
low level in the section they are too high level

The promotion will be offered by the following ways;

More hardworking employees will be rewarded to motivate those lazy the employees with
high qualifications will be promoted their section of work

3.3 REMUNARATION AND INCENTIVES

3.1 REMUNARATION
The table below shows the financial compensation provided in exchange for an employees
service performed

Personnel Number of Basic salary Allowance Total

personnel
Supervisor 1 20,000 5,000 25,000
Accountant 2 15,000 2,000 17,000

1
Sales manager 1 10,000 1,000 11,000
Cleaners 4 8,000 8,000
Security officers 2 10,000 10,000
Total 71,000

3.3.2 INCENTIVES
The business will be offering the following incentives for its employees

All the working staff of smart store enterprise will be offered tea break and lunch break

It provides an end year party for its employees

Give them an overtime payment

Offering off duties

Giving the leaves to the employees

3.4 LICENCES AND PERMITS

3.4.1 LICENCE

The business will obtain its licenses at the county government of Busia at the cost of 5000.The
license will be long lasting to protect the business at the long duration.

3.4.2 PERMIT
The smart store enterprise should have certificate permit from the county government of Busia.It
paid once and obtained at the cost 2000 and it renewed annually

3.5 SUPPORT SERVICES

The business will require support services before its cooperation begins. They include;

*- BANKING SERVICE
The business will open an account with Equity Bank to enable the supervisor to keep the profit
generate safely.

The accountants will take large some of the money to the bank to deposit to reduce high risks such
as theft cases

Money in the bank will also acquire interest

ELECTRICITY SERVICES
The business will be supplied with powers from the Kenya Power and Lighting Company (K.P.L)
which will enhance accountancy in counting the money and giving out receipt through new
technology

INSURANCE
The business will have the insurance cover which will help it against any natural calamities and
other risks such as fire outbreaks.

1
 CHAPTER FOUR

4.0 OPERATIONAL PLAN

4.1PRODUCTION OR SERVICES DESIGN AND DEVELOPMENT

The services and products which are produced are of high quality and quantity goods to the
customers.

Order with the customer the products they need in some cases while developing the
product to the customer.

Products such as books, I can take one of the customers which is the school principal and
by with her.

Groceries I will ensure the products are ready and available at any time. When the
customers come, they get freshy vegetable and fruits.

The products will also be advertised through use of social media such as television, radios
etc.

Can also use word of mouth through door to door ensuring that I get my customers at the
right time.

4.2 PRODUCTION AND COOPERATIONAL FACILITIES AND CAPACITY

The fixed assets and consumable used in providing services and goods to the customers as
this will enable smooth movement of the business.

REQUIREMENTS

Electricity -lighting

Shelf-for arrangement of products

Room-the building where the business will be carried on

Products/goods, groceries, books, utensils

PRODUCTION FOR SERVICE STRATEGIES

Smart Ministore enterprise has expendable used in providing services to customers within a
period of four months, used will be purchased and stored while others are bought when
need arises. Some of the products are sold immediately that is the perishable goods.

Smart store Ministore enterprise also buy goods into bulk from the industries and other
retail shops and divide them into smaller quantity and then sell them to the customers

1
PRODUCTION PROCESS
Production process involves the exact step and order of services offered and performed for
the proposed business

Here the business will acquire and follow this step in the process of production

Example

Groceries

Producers smart Ministore customers

Producers Are farmers which will produce the products such as vegetable etc

4.2.1

ITEM QUANTITY COST PER TOTAL THE SUPPLIER

ITEM COST
COMPUTER 1 20000 20000 HP company
limited
CHAIRS 5 800 4000 KENPOL limited
SHELVES 12 600 7200 WAHIGA
carpenters limited
PRINTER 1 10000 10000 HP company
limited
REAM PAPERS 2 500 1000 Kasuku stationary
limited
BAGS 100 100 10000 Neema limited
company
BEAM BALANCE 2 1000 2000 Daima waiter
limited
TOTAL 54200

1
 4.4.2 FARM LAYOUT

WATCHMAN GRAINS
RECEPTIONIST CASHIER

ENTRANCE

CORIDOR

BOOKS CEREALS

REAM PAPAERS
GROCERIES

PRODUCTION AFFECTING
4.4.1Health regulation
Smart Ministore maintain high standard of health facilities and they include;

Smoking will not be allowed to any employee

Colored printers will be used to produce quality products

The employees should wear gumboots

The employees should use gloves when handling the goods

Transportation of goods

When traffic jams occur in the roads, the vehicle to transport the goods in the business delays and therefore
leading to damage of the stock

1
 CHAPTER 5

5.0 FINANCIAL PLAN

In this chapter I have discussed the financial estimate that my Smart Ministore enterprise
will require and how they will be acquired.

5.1PRE-OPERATIONAL COST
This is the total sum of money required for a business to be in operation.

Item Cost
License 5000
Electricity and water 10000
Insurance 500
Rent 5000
Permits 2000
Equipment furniture 54200
Promotion and adverts 10000
Stock 1500000
Total 256700

5.2ESTIMATION OF WORKING CAPITAL

WC=Current assets-Current liabilities

Current assets Ksh

Cash at bank 50000
Cash at hand 500000
Stock 150000
Debtors 20000
Total 570000

Current liability Ksh

Creditors 20000
Short term loan 30000
Total 50000
WC=570000_50000=520000

1
5.3PREPARATION OF CASH FLOW PROJECT FOR YEAR 1
AP
MARC MA JU JUL AU SE OC NO DE
Items JAN FEB RI TOT
H Y NE Y G P T V C
L AL
Elecricity 10
1000 100 100 100 1000 10, 1000
and 10000 10000 00 1000 1000 1200
0 00 00 00 0 000 0
water 0 00
500 500 500 5,0 50 6000
Rent 5000 5000 5000 0 0 0 5000 00 00 5000 5000 5000 0
License 5000
5000
50
Insuranse 500 500 500 500 500 500 500 500 0 500 500 500 6000
71
7100 710 710 710 7100 710 7100 7100 7100
Salaries 71000 71000 00 8520
0 00 00 00 0 00 0 0 0 0 00
1000 2000
Adverts 10000 0 0
General 500 50 1500
5000
expenses 0 00 0
18
10000 1100 130 140 150 1600 170 1900 2000 2100
Sales 120000 00 1860
0 00 000 000 000 00 000 00 00 00 00 000
27
20150 1965 216 226 236 256 2865 2965 2965
Total 206500 15 2171
0 00 500 500 500 500 00 00 00
00 200

5.4 PREPARATIONAL PROFORM INCOME AN SHEET

5.4.1 PROFORMA INCOME STATEMENT

These are the amount that has entered into our business in that year

Shs. Shs.

Sales 100000

1
Cost of sales (10000)

Gross profit 110000

Expenses

Electricity and water 10000

110000_25500 =

Rent 5000 84500

Insurance 500

Advertisement 5000

License 5000 84500

Net profit before tax

16% tax

16/100X9500 = 13520

Net profit after tax

Net profit_16% tax

84500_ 13520 = 70980 70980

5.4.2 PROFORMA BALANCE SHEET

Shs. Shs.

Non-current asset

Furniture 11200

Computer 20000

31,200

1
Current assets

Stock 150000

Cash at bank 50000

Cash at hand 500000

Debtors 20000

TOTAL 720,000

Current liabilities

Creditors 20000

Short term loan 30000

50000

670,000

701,200

Financed by 30220

Capital 600000

Long term liability 70980

Net profit 701,200

5.5 Calculation of break-even point.

Break even analysis

Variable cost

Item Cost
Transport 2500
Advertisement 10,000
General Expenses 5,000
License 5000
TOTAL 45,000

Fixed cost

2
Item Cost
Rent 5,000
Electricity and Water 10,000
Insurance 500
Salaries 71,000
TATAL 86,500

Contribution Margin

=Sales-Total variable

100,000-45,000

=55,000

Contribution Margin percentage

Contribution margin x100

Sales
55,000x100
100,000 =5
Break-even of sales
Fixed cost x 100
Contribution margin
=86,500 x 100
100,000 =86.5%

Break-even Revenue

=Total Sale-cost of sale

=100,000 -10,000 = 90,000

Break-even Turn ores

= Fixed cost x 100

Contribution Margin

86,500 x 100

100,000 =86.5%

Break -even Unit

Contribution Margin =86,500

2
Fixed cost 100,000

=0.87

5.6 PROFITABILITY OF RATIOS

(i) Gross profit ratio

G.P x100 110,000 x 100

Sales 100,000 =110%

(ii) Net Profit ratio 84,500 x 100

Net profit x 100 100,000 =84.5%

Sales

(iii) Return on equity

Net profit x 100 = 84,500 X100% =9.7%

Owner equity 863,200

5.7 DESIRED FINANCING

Item Cost
Pre-operational cost 256,700
Working capital 520,000
Fixed assets 86,500
TOTAL 86,3200

5.8 PROPOSED CAPITALIZATION

Personal savings

Contribution from friends

Loan and grant`s

2
 Family
contribution

Loan
&grant Personal savings

APPENDIX 1: BUSINESS LOCATION

AMUKURA ROAD
NAMBALE
BUSIA

SMART MINISTONE
NAMBALE STAGE

2
APPENDIX 2: CASH FLOW PROJECTION YEAR TWO

ITEM JAN FEB MAR APRIL MAY JUNE JULY AUGUST SEPT OCT NOV DEC TOTAL
Electricity & Water 10000 10000 10000 10000 10000 10000 10000 10000 10000 10000 10000 10000 120000
Rent 5000 5000 5000 5000 5000 5000 5000 5000 5000 5000 5000 5000 60000
License 5000 5000
Promotion &
Advertisement 10000 10000 20000
Salaries 71000 71000 71000 71000 71000 71000 71000 71000 71000 71000 71000 71000 852000
General Expenses 5000 5000 5000 15000
Sales 220000 230000 240000 250000 280000 290000 300000 310000 320000 330000 340000 350000 3460000
Insurance 500 500 500 500 500 500 500 500 500 500 500 500 6000
TOTAL 326500 316500 326500 341500 376500 376500 386500 396500 411500 416500 426500 436500 4538000

1
APPENDIX 3: CASH FLOW PROJECTION YEAR THREE
ITEM JAN FEB MARCH APRIL MAY JUNE JULY AUGUST SEPT OCT NOV DEC TOTAL
Electricity & Water 10000 10000 10000 10000 10000 10000 10000 10000 10000 10000 10000 10000 120000
Rent 5000 5000 5000 5000 5000 5000 5000 5000 5000 5000 5000 5000 60000
License 5000 5000
Promotion & 10000 10000 20000
Advertisement
Salaries 71000 71000 71000 71000 71000 71000 71000 71000 71000 71000 71000 71000 852000
General Expenses 5000 5000 5000 15000
Sales 250000 260000 270000 280000 290000 300000 310000 320000 330000 340000 350000 360000 3660000
Insurance 500 500 500 500 500 500 500 500 500 500 500 500 6000
TOTAL 356500 346500 356500 371500 376500 386500 406500 406500 421500 426500 436500 446500 4738000