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Executive Summary The T-Takeshop project described in this business plan is a venture start-up created by an experienced, talented and

the most important and motivated team. Since, most of our team members worked before in the most famous tea Corporations, we will benefit from the networking built. With the accumulated knowledge and passion of this team, it will allow us to create a strong foundation in business. By exploiting all the resources, to serve the best quality of tea from a various points in the world in a Moroccan unique atmosphere, we will manage to build a strong reputation in the Moroccan market. Our products will consist on diverse offerings (Green Tea, Black Tea, Aroma Tea, different compliments of tea from different countries). In the Moroccan culture, tea is usually served with cookies. So, we will work in parallel with this sub-business in Cookies preparation. This sub-business will allow us to increase the sales on the religious occasions, weddings and public events. Our economic studies and analysis of the market shows that T-Takeshop will realise an annual net income of 265,105.9 DHs. With a creative promotion strategy and well trained employees, T-Takeshop will leave its mark on the Moroccan culture. It will become a daily life necessity. Our Tea Shops location will play a major role in promoting our brand name due to the ample traffic. The shops frontage overlooks the most crowded street in the centre of the city. This will provide us a high feasibility and desirability from the customers. By those elements we aim to generate an annual sale of 621,851.9 DHS. In the future, the management team will expand and target bigger scale nationally and Internationally to become T-Takeshop Universal. In short, our mission is Serving the best quality of tea in a Moroccan way while being expanding our leadership over the domestic market. 1) Company Particulars The T-Takeshop is a business specialised in serving the best tea in the world. The tea is served in a convivial atmosphere in a traditional design typically Moroccan so as to bring to the customer a feeling of escaping the modern environment. 1.1 Company Ownership We are a partnership business. Eeach of the four owners of the business will have 25% of the total shares. So, the whole share will be share between Edmond Tindwend Company, Kawtar Kadiri, Talha Benani and Amina Machoub. We aim to expand in the domestic market and in the international market. Therefore, we may need to raise fund .Thus; we may issue our capital stock and have other owners in the business when we will expand international. 1.2 Company Location and Facilities We will purchase our first first store that will be located in Maarif in the city of Casablanca. The choice of Maarif is strategic. Indeed, the area of Maarif is known as a place

where there are lots of big businesses. Thus, we are ensured to have lots of clients. In addition, Maarif is known as a place where there are some schools and universities. For example, we have College la Salle, Maarif School, IGA and others well known schools. It is known that students in Morocco tend to go in the coffee shop to sip tea or coffee. Thus, we believe that there will have an important flux of students in our stores if we adopt a very good marketing strategy in the overall. Therefore, it appears that it is the right place to open our first store. From our research, we find some places that are available in Maarif at the address: boulevard brahim roudani .Ville Casablanca that will cost us 1,500, 000 DH to buy it. 1.3 Other Information One of our long term visions is to expand national and international. So, we will create a website for those we want to know our location and the different type of product that we provide in our store. For example, the name of the website will be http://www.T-Takeshop.com

2) Table of content 1. The proposal1 2. Introduction.2 3. The Product.3 3.1 Product Description........4 3.2 Competitive comparison.........5 3.3 Tea supplier Information....6 4. Product Development.7 5. The Market. 8 5.1 Global and Moroccan tea Market...9 5.2 Players market share......10 5.3 Competition....11 5.4 Customer segmentation..12 5.5 Reasons to buy from us..13 6. Marketing Strategy14 6.1 Rapid store expansion strategy..15 6.1.1 Domestic store expansion.16

6.1.2 International store expansion17 6.1.3 Employee training and recognition .....18 6.1.4 Real Estate, Store Design, Planning, and Construction...19 6.1.5 Store ambiance ....20 6.3 Pricing strategy......22 6.4 Promotion strategy....23 6.4.1 Advertisement..24 6.5 Product sale strategy...26 7. The Management.27 7.1 Management Team.28 7.2 Organizational Structure29 7.3 Personnel plan30 8. Strategy for Future Development.31 9. SWOT Analysis...32 10. Financial Information.33 11.1 Product Costing.34 11.2 Profit & Loss Account...35 11.3 Cash flow Forecast.36 11.4 Balance sheet.37 11. Appendices38

1) The Proposal Business plan has a paramount importance. Indeed, any start-up needs to write a business plan. In fact, business plan is a document that draws the different steps to follow. Robert (2009, pp.63-76.) argued that business plan is a cut-and dried document made up of a standard of 16-elements format. The business plan is to inform the investors like banks, business angels and venture capitalists as to why the project is a good idea and to the dimension of investment and return. It is very important to write a good business plan because the business idea may be good but, if the business is not clear or contains some ambiguities that can have a bad impact on how the future investors perceive a business. In other words, investors may be skeptical towards a business idea and refrain from allocating the fund to. It is

clear that our business plan should be impeccable. So, for our start-up, we will need to raise a capital of 1,000, 000 DHS from our investors. With this fund, we will add to our own fund around 550,000 to be able to pay the admistrative steps, lawyer, and to pay the different equipment like chairs, table, cutlery. 2) Introduction The tea market is in booming all over the world. It is the same case in Morocco. Indeed, Morocco is not a producer of tea but, Moroccans consume so much tea. Tea is not only a drink; it is part of the culture of the country. Thus, the tea consumption keeps growing. In all the coffees of all corners of Morocco, it is common to see people drinking tea .Tea business has become a very lucrative sector. It is a business that provides a sure return if well managed. The demand of tea is very high. Furthermore, that tea is a way of living; tea has helps to satisfy thirst, coolness and also has other medical functions, which meet people's need in Morocco. This is one of the reasons why people are consuming it a lot. Despite the growing trend of tea consumption, it appears that the sector of tea is not well structured and there is no business only operating in this sector. Our business responds to this problem. Creating a shop that serves only tea and the best tea from the best producers of tea. Moreover, the business, we want to enter is familiar. In fact, each member has an experience in the domain. It means, we know the business we want to enter in. We think that, this gives us credibility and make us the right persons to start this business. 3) The Product

3.1 Product Description Our product will consist on serving the fifth best quality from the worlds most productive tea countries. Indeed, we will have three types of green tea from China, India and Sri Lanka. The last two black tea will be from Turkey and Kenya. In Morocco it is a habit to consume tea prepared with different compliments: Mint , Chiba , Flio , Borja and Lwiza. Thus as a result we will be serving these compliments with the tea to our costumers in an original way. In fact for us, drinking tea is an art. Therefore our employees will be trained to serve the product in a traditional and elegant way; it is a paramount importance to do so. We want to be unique from our competitors. Moreover, our consumers will have the choice to take our tea with or whitout the cookies. In addition, our tea will be provided in tea pots, and we will have three sizes of tea pots, the small one contains Twi cups, for the meduim tea pot can carry from five to eight cup and the big one will have around twelve cups. Slogan: We are going to have different kinds of slogans according to the season and the type of consumer. Firstly, our overall slogan is Im stuck with T-Takeshop because T-Takeshop is stuck on me .The idea behind this slogan is that we want to build a good reputation, loyalty and make our costumers highly satisfied with the products served.

Secondly, Be young, have fun, take T-Takeshop. With this slogan, we will target the teenagers and young people that circle around in our stores area. The third slogan is Id walk a mile for my T-Takeshop . It shows whatever the distance is; our costumer will do the best to come in our store because we trust one another. 3.3 Competitive Comparison Our special feature that makes us different and unique from our competitors is that we will have an extra size of tea pot for special occasions, meetings, and big families. Moreover, the atmosphere in which, we are serving our clients is unique. Also, we provide different choices of tea (Chinese, Indian, Sri Lanka, Kenya and Turkey) make our consumer have the feeling of being in the real Morocco. In other words, T-Takeshop makes people at home. 3.4 Tea Supplier information: Hajj Aziz SARL: Wholesaler Adress: N 382, Place de la victoire, Derb Omar, Sidi Belyout, Casablanca. Telephone: +212 5 22 30 78 36 4) Product Development Our products will be served in the heart of Casablanca. In fact, our products T-Takeshop, will be on the process of developing through the upcoming years, not only our product that is going to be developed but also the service. Indeed, the service is going to get better. In our short term product development, we will be focusing on the next upcoming three years of expansion and brand stretching strategy and characterised by an expansion of our influence in the biggest cities in Morocco. In fact, we aim to open other store in the big and famous cities such as: Rabat, Marrakech, Tangier, Fes, Agadir and Laayoun. The choice behind these cities was made on purpose .For instance, Marrakech is a touristic city whereas we know that lots of tourists come to visit this red city. Tourists are looking for something that represents our culture and the Moroccan traditional side. The next city which is Fes is also an old city and touristic but not as Marrakech. We believe that people that come to visit Morocco visit Fes too because it has several monuments such as mosques, old medina, museums and other things. It is the same case for Agadir and Tangier. Concerning Laayoun, it is a city that is known for consuming lots of tea. The population of the south of Morocco tend to consume tea more and more. For the long term development, we are planning to build our brand name T-Takeshop to become a very knows name into the international market and using. For that we will use another name T-Takeshop Universal On the other hand, the men power of employees is going to be selected wisely according to the human resources manager which is Amina Mabchour. As our business is going to start small, we tend to have a smaller number of employees. Check out the next following section:

* Partners status:

* Chief executive officer: Mme Kawtar Kadiri * Chief operating officer: Mr Edmond T compaor * Chief marketing officer: Mr Talha Benani * Human resources officer: Mme Amina Mabchour * Tea makers: * 2 employees: washing dished * 2 employees: making tea * 2 employees: serving cookies depending on the demand * Waiters: 4 : * 2 employees (morning) * 2 employees (afternoon) Our company will be partnership, so every member has 25% of this company. 5) The Market The tea comes from the tea market, but as the tea is a direct substitute of the coffee. So, it is common to see a correlation between the tea and the coffee. Therefore, one talks more about the coffee and tea market instead of the tea market. In fact, both spellings are acceptable. 5. 1 Global and Moroccan tea market The production of tea worldwide has raise by around 3%, in 2006 an amount that was estimated for 3.6 million tons. The three most producing countries of tea are China, India and Vietnam. In 2007 the global market size of tea in the retail value is estimated to be around $23.323 billon, but for the retail volume is about 1,765 million kilograms. Morocco is the biggest importer of Chinese tea in Africa. . 5.2 Players share in the Market

The Moroccan tea market is dominated by two players specialising in gunpowder tea. Mido Food continued to be the leading player in value terms in 2010 and accounted for 36% share, with a marginal growth in share from 2009. This player offers the Sultan brand of gunpowder tea. Holmarcom meanwhile ranked second with 32% value share.

5.3 Competitors In Morocco, there is no business that operates only in the tea business. That means that we do not have direct competitors. But, as tea can be substituted to coffee, it appears that we have lots of competitors. We all know that there are thousands of coffee shops in Morocco. So, our competitors will depend on where we are going to open our stores. For example as we aim to open a store in boulevard brahim roudani in Maarif. Ville Casablanca. We will have as competitor Cofeeshop, Venezia Ice, Moka, Alexandrin, Cafe Madrid, La Brioche dore, Segafredo, Frederic cassel le cafe restaurant, Oliveri, Le Dalou, Le chatelet, La caniada, The Oreme, Cafe Mandarine and Le repre. The restaurant could be our competitions as they serve tea and coffee. 5.4 Consumers segmentation. We can divide our consumers into: Teenagers and students: students are an important segment for our business, because there are lots of school near Maarif; what can attract them to our store. In fact, what makes us special from others is that we will be providing a good condition for relaxation that can make students and teenagers escape from the anxiety due to the homework or the exam, or to some other reasons. Adults and workers: Maarif is a place that is full of enterprises and companies and therefore full of stressed people. Some people tend to have cigarette breaks, some other wait until launch break and others until leaving time. So our mission is to be there for our consumers when they want to have a different place which is full of relaxation. Elderly people: Old people are an important segment for our business, Elderly people are likely to prefer being in a traditional place which reminds them of the old generation which is part of their memories. Thus they will probably enjoy being in our store and drinking tea with Moroccan cookies. Tourists: Is also an important segment for our business because of the character traditional of the T-Takeshop. 5.5 Reasons to buy from us We estimate that our consumers will drink our tea because we offer a range of the best tea in the ambiance that makes people be in the real Moroccan atmosphere, escape them from the modern environment for a traditional one. Our products do not consist of only green tea as the case for other coffees providing tea in Maarif, they consist of different kind of teas. In addition to that, we will provide Moroccan cookies with Moroccan music in the Moroccan design. Some other coffees nearby are having regular chairs with regular table, but for us we will have a Moroccan Sofa or Saloon which makes people more comfortable. 6) Marketing Strategy Firstly, for T-Takeshop will be located in a very high visibility and great ease of access. In fact, our stores will be located on high traffic commuter routes and close to shopping facilities in order to catch customers going to or from work, or while they are out for lunch, or on a shopping expedition.

The T-Takeshop will rely on building a good relationship with shops, schools and companies to provide a significant free publicity. Word of mouth has always proven to be the greatest advertising program a company can install. Therefore, we will work a lot to create and maintain a very spreading word of mouth. 6.1 Rapid store expansion strategy 6.1.1 Domestic store expansion We aim to have a three-year expansion strategy .It means that, by the three years, we will have expanded our influence in the biggest cities of Morocco. In fact, what we want is to have our Tea shops everywhere! Therefore it is an everywhere approach. In other words, after opening our first stores in Casablanca, we aim to open by the three years, others stores in Rabat, Marrakesh and other big cities 6.1.2 International store expansion After the expansion in the domestic market, we are going to expand our influence by opening stores in our neighbours, in Tunisia, Algeria, and others southern African countries like Senegal and Mali where the consumption of tea is very important. The international projection is a five year outlook. For that, we are going to create a new subsidiary, name TTakeshop Universal 6.1.3 Employee Training and Recognition It is a paramount importance for us that our consumers and customers be happy of the quality of our services and the quality of our product. Thus, we are going to allocate a certain amount of money to train our future employees. In other words, we are going to have a system to recruit, to hire our employees and future managers. 6.1.4 Real Estate, Store Design, Planning, and Construction We are going to build a broad range of stores formats. We are going to open our stores near high traffic or have a high visibility our stores locations. Then, we are going to have a regular control of our average store opening costs. 6.1.5 Store ambiance Our traditional design will provide a very cool and feeling of being inside the real Morocco. 6.3 Pricing strategy Penetration strategy will be the practical, the right and the safe strategy to adopt for entering into this market as we face many competitors that get more market share. In other words, initially, we will set lower price than the total cost to get rapidly a large market share. 6.4 Promotion strategy 6.4.1Advertisement

We will create a website dedicate for the promotion of our business. Then we will be developing our core positioning message: "24 Hour On-Site Service - 365 Days a Year with No Extra Charges" to differentiate our service from the competition. We will be using local newspaper advertising, radio to launch the initial campaign. Indeed, we will be working closely with the local media .For example, in the beginning ,we could offer to the local media like the Studio 2M a free regular talk show in our stores for certain cultural talk as our stores reflect the traditional design of Morocco. We will create a facebook page where people can like our page and discover all our products and the inside of our stores. We will keep bombarding. 6.5 Product sale strategy It is a paramount importance for us that customer be the king. Our employee will be in charge of serving the client as soon as possible once the client take a place. We want to have a rapid service that meet the customer expectation. Consumer will have the possibility to have another free cup according to his or her frequency in our store and the number of cup purchased. In other word, to identify our loyal customer, we will train an employee that will be in charge of that, to decide whether or not a client deserves our offer. 7) The Management T-Takeshop will be somewhat a flat organization. We avoid having a span of control that is too concentrated. In fact, there is intention from us to have a top-heavy organization that drains profits and complicates decisions. 7.1 Management Team The following management team will play a very significant role after our expansion in the domestic and international level. Mme Kawtar Kadiri will be the Chief executive officer; she was the Product development manager in Stanhope for one year and Chef Executive Officer in Stanhope. Her experience makes her well qualified for this post. Also, she had been able to reduce the cost and maximize the profit in her previous jobs. In addition to that, she was considered as one of the most successful managers for four years. Kawtar Kadiri will be in charge of the public relations with shareholders, institutions and the press. She is a graduate in International Business Management and her master of Product development management in the UK. That is a great opportunity for our business to use her skills for our business and avoids some expenses. Mr Edmond Tindwend Compaore will be the Chief operating officer. Indeed, he is very Qualify for this post, because he has lots of experience in the domain. In fact, he got a Bachelor degree in Cardiff Metropolitan University (International Business Management). Therefore; he will be able to do his role by leading the operations of the business. In addition, he will be responsible for the development, design, operation, and improvement of the systems of purchasing and serving our products. He has served as the top manager of the overall operations of a famous coffee shop in New York City. That gives him a credibility to occupy this post. Furthermore of his bachelor degree, Edmond T Compaore holds an MSc in Finance Information Management. In short, he will be responsible for ensuring that business

operations are efficient and effective and that the proper management of resources, distribution of goods and services to customers, and analysis of queue systems is conducted. Mme Amina mabchour will be the Human Resources manager. She had worked for four years and has gained a big experience over these fourth years in company mork's operating in the sale of coffee. She is the right person for this post because she is the type of person that cares lots about the employee concern and issues. She is a human relationship woman. Amina is always watching after the company for the duty to be a business that is socially responsible. Amina has the know-how and the relevant skills r in terms of learning and cultural change within the organization. Mr Talha benani will be responsible for various marketing activities in our organization. In other words, he will be the chief marketing officer. Talha is very qualified for this post because he holds a bachelor degree in Business Management, Marketing, Finance and Entrepreneurship. He will be responsible for the sales management, the product development, the distribution channel management, the marketing communications (including advertising and promotions), pricing, market research, and customer service. Benani was in 2016 sales Manager and holds a master in international commerce and trading. He is the right person to contribute to the increase of the level and improvement of the image of our brand. 7.2 Organization structure The organization will be relatively a flat one, since the majority of the personnel are involved in the production and there will a relatively headcount in management. There will be three functioning group in our business: Production, Sales and Marketing, and General and Administrative. The production will involve the preparation of tea. The sale and Marketing function will handle the promotion, the advertising strategy to attract more customers and the strategy of serving the tea to our customer. The last one, the General and Administrative function will be in charge of managing the facilities, inventory, equipment, payroll and other basic, operational processes. 8) Strategy for Future Development In five year, we aim to become the best and the leading business in the tea market in Morocco and have an importance presence in the other countries in Africa, like Tunisia, Algeria, Senegal and Mali. We aim to be the biggest business to provide the range of tea and be perceived as so. It is very important for us to keep innovating because we want to keep our status of monopole and offer tea and various cakes manufactured home with all the right ingredients, and make service organization of weddings and celebrations. We will organise an international day in our stores where we are going to receive the client from all the world, for tasting tea and Moroccan pastries. We will expand internationally by opening our coffee in the famous Moroccan city, for example Marrakesh, Tangier, and Agadir. Moreover, we will meet professionals for more information in Dubai, Turkey, and China. Also, we will do some presentation in the

international exhibition of tea, and do many presentations of theatre, play karaoke or open stage for young talents. Once we become a very important player in the market, the celebrities endorsement like the famous singer and actor to promote our brand name. 9) SWOT Analysis Internal factors: Strengths * Relatively affordable products * Location of our stores near high traffic, make them highly visible. * Competitive advantages. * The employee share a unique culture * Our business is a customer oriented business. We will do our best to satisfy our customer. In our business, Customers are the king. * Socially responsible and have great values that our employees aspire to. * The International dimension of our product, the diversity. * The best quality of tea .Our product is selected among the best suppliers of tea in the world. * We have an amazing channel of marketing communication. * We use the latest technology available in the management of our business. * The nature of the designs of our stores which reflect the tradition of Morocco. * We have a highly qualified employees and staff. * Innovation is a paramount importance in our core business. * Diversity of our employees that will make up of Moroccans, Turkishes, Chinese, and others nationalities. * Low capital requirement * Low technological requirements. Weaknesses * Limited product diversification. It is true that we serve different type of tea. But, tea can be substituted by coffee; it appears that may be a weakness for us. External Factors:

Opportunities * Easy of entry. Therefore, it easy for us to open other stores without too much difficulty. * Industry and market growth in Morocco. * Buying power that enable them afford our products. Threats * Many competitors and potentials competitors * Brand identity. * Economy of scale. * Substitutes. People have alternatives choices and therefore, can desire to buy coffee instead of tea. 10) Financial Information a- Product Costing Currency in MAD (Dhs) | Average Monthly costs/product Fixed costs | 28373 | 400 | | | |

Wifi and landline Salaries Mint | 200

| 14000 | |

Sugar | 168

Green tea(Chinease tea)1Kg*120 MAD | 120 Green( Indian)1kg*100 MAD | 100 | | 90 | | 180

Black tea( Sri Lanka) 1Kg*90MAD Black tea (Kenya)2KG* 70MAD | 140 Black tea( Turkish) 3kg*60MAD Insurance Cookies | 1250 | | 10000 |

Depriciation expenses | 2125 | | |

Variable costs | 7000 | Advertisement | 1500 | Maintenance | 1500 | Electricity | 2000 |

Transportation | 1000 | water | 1000 | Total cost= | 35373 | |

Number of units sold | 50

Total cost of units sold | 4020 | Costs/ product | 8,8 Taxe added |

| 20% |

Amount representing the 20% | 1.76 | AverageTotal cost per product | 10.66 | Small chineese pot 10 | | 14 | | | 13 | |8 | 12 | | | |

Medium Chineese Big Chineese | 20

Small India pot | 9 Medium India pot Big India | 19

Small Sri Lanka pot Medium Sri Lanka | Big Sri Lanka pot Small Kenya |7

| 18 | | 11 |

Medium Kenya pot Big Kenya pot | 16

Small Turkish pot Medium Turkish pot Big Turkish pot | 14

|6 | 10 |

| |

Analysis: As , we have different type of tea from different country that has a different cots, this table provides the average of total cost of each type of tea and the cost according to the pot in which we are going to sell to our customer.

b) Profits and Loss account Currency in MAD(Dhs) As of Jan to Dec | Jan | Feb | Mar | Apr | Jul | Aug | Sep | Oct | Nov | Dec | Totalyearly | | May | Jun

% increase comparating to JAN |0 | 10% | 15% | 20% | 25% | 10.50% | 20% | 25% | 10% | 50% | 60% | 70% | | Small pot Chineese 180 units | 1800 | 1980 | 2070 | 2160 | 2475 | 2287.4 | 3093.75 | 2516.1 | 3888 | 4950 | 4277.3 | | Medium Chineese 60 | 840 1531.53 | 1593.9 | 924 | 966 | 2297.3 | 1109 | 1208 | 1225.2 | 2550.2 | 3905.4 | 2592

| 1449 | | | | 2070 |

Big Chineese 60 | 1200 | 1320 | 1380 | 1584 | 1725 | 1750.3 2187.9 | 2277 | 3281.9 | 3643.2 | 5579.1 | | Small India pot 240 | 2160 | 2376 | 2484 | 2851 | 3105 | 3150.6 3938.22 | 4098.6 | 5907.3 | 6557.8 | 10042

| 3726 | | | | 2691 |

Medium India pot 120 | 1560 | 1716 | 1794 | 2059 | 2243 | 2275.4 | 2844.27 | 2960.1 | 4266.4 | 4736.2 | 7252.9 | | 1140 | 1254 | 1311 | 1505 | 1639 | 1662.8 | 2163.2 | 3117.8 | 3461 | 5300.2 | 1966.5 | |

| 2078.51

Small Sri Lanka 300 | 2400 | 2640 | 2760 | 3168 | 3450 | 3500.6 4375.8 | 4554 | 6563.7 | 7286.4 | 11158 | | Medium Sri Lanka 180 | 2160 | 2376 | 2484 | 2851 | 3105 | 3150.6 3938.22 | 4098.6 | 5907.3 | 6557.8 | 10042 Big Sri Lanka pot 120 | 2160 | 2376 | 2484 | 2851 | 3105 | 3150.6 3938.22 | 4098.6 | 5907.3 | 6557.8 | 10042

| 4140 |

| 3726 | | | | 3726 | | |

Small Kenya 6417.84

360 | 3520 | 3872 | 4048 | 4646 | 5060 | 5134.3 | 6679.2 | 9626.8 | 10687 | 16365

| 6072 | | | | 2898 | | | | 4968 | | | | 2484 | | | 4140 |

Medium Kenya 240 | 1680 | 1848 | 1932 | 2218 | 2415 | 2450.4 3063.06 | 3187.8 | 4594.6 | 5100.5 | 7810.8 Big Kenya pot 180 | 2880 | 3168 | 3312 | 3802 | 4140 | 4200.8 5250.96 | 5464.8 | 7876.4 | 8743.7 | 13390 Small Turkish pot 240 | 1440 | 1584 | 1656 | 1901 | 2070 | 2100.4 2625.48 | 2732.4 | 3938.2 | 4371.8 | 6695 | Medium Turkish 240 | 2400 | 2640 | 2760 | 3168 | 3450 | 3500.6 4375.8 | 4554 | 6563.7 | 7286.4 | 11158 | |

Big Turkish pot 160 | 1260 | 1386 | 1449 | 1663 | 1811 | 1837.8 | 2173.5 | 2297.3 | 2390.9 | 3445.9 | 3825.4 | 5858.1 | | Total Sales | 28600 | 31460 | 32890 | 37536 | 41000 | 41378 | 48822 | 51956.9 | 53369 | 77183 | 86315 | 128878 | 621,851.9 | Cost of goods sold | 2165.63 | | 1260 | 1386 | 1449 | 1512 | 1733 | 1601.1 | 1761.3 | 2721.6 | 3465 | 2994.1 | 1814.4 | 23863.03

Gross profit | 1260 | 30074 | 47007.6 | 49791.2 125884 | 597988.87 |

| 31441 | 51608

| 36024 | 74461

| 39268 | 82850

| 39777 |

Total Expenses | 22650 | 25200 | 25630 | 26476 | 27470 | 27911 | 29282.2 | 30736.7 | 31514 | 36649 | 43478 | 58329 | 385325.9 | Maintenance | 1500 | 1500 | 1500 | 1500 | 1500 | 1500 | 1500 | 1500 | 1500 | 1500 | 1500 | 1500 | | | 2000 | 2200 | 2530 | 3036 | 3795 | 4193.5 | 5032.17 | 6919.2 | 10379 | 16606 | 28230 | | 1000 | 1100 | 1150 | 1320 | 1438 | 1458.6 1897.5 | 2734.9 | 3036 | 4649.3 | | | 14000 | 14000 | | | 14000 | 14000 | 14000 | 14000 | 6290.21 | |

| 1725 | 1823.25

| 14000 | 14000

| 14000 | 14000

| 14000 | 14000

| 1000 | 1100 | 1150 | 1320 | 1438 | 1458.6 1897.5 | 2734.9 | 3036 | 4649.3 | |

| 1725 | 1823.25

Depreciation | 2150 | 2150 | 2150 | 2150 | 2150 | 2150 | 2150 | 2150 | 2150 | 2150 | 2150 | 2150 | | Advertisement | 1500 | 1500 | 1500 | 1500 | 1500 | 1500 | 1500 | 1500 | 1500 | 1500 | 1500 | 1500 | | Wifi and Tel. | 400 | 400 | 400 | 400 | | 400 | | 400 | 400 | 400 | 400 | 400 | 400 | 400

| 1250 | 1250 | 1250 | 1250 | 1250 | 1250 | 1250 | 1250 | 1250 | 1250 | 1250 | 1250 | | | 4690 | 4874 | 5811 | 9548 | 11798 | 11866 | 17725.4 19054.5 | 20094 | 37812 | 39372 | 67555 | | |

| 20% | 20% | 20% | 20% | 20% | 20% | 20% | 20% | 20% | 20% | 20% | 20% | | Net Income | 3752 | 5849 | 6973 | 11458 | 14157 | 14239 | 21270.5 | 22865.4 | 24112 | 45375 | 47246 | 81066 | 265,105.9 | Analysis: It appears from our assumption of increase of the units or decrease according to the season that, we are going to increase our profits after each month. When, we make the total of that we have about 265105.9 MAD of profit each year and 621,851.9 MAD. We aim to increase our profit by 6 times over the five years of the initial profits of the first year. c) Cash Flow Forecast Currency in MAD(Dhs)As of | Jan | Feb | Mar | Apr | Aug | Sep | Oct | Nov | Dec | Total peryear Operating activities 22937 | -29798 51497 | -72629.8 | -23158 | -32447 | 425701.8 | -25545 | -34207 | | -26182 | -35222 | May | Jun | | -27844 | -44235 | Jul

||-

Cash sales | 28600 | 31460 | 32890 | 37536 | 41000 | 41378 | 48822 | 51957 | 53369 | 77183 | 86315 | 128878 | | Cash expenses | -1260 | -1386 | -1449 | -1512 | -1733 | -1601 | -1814 | -2165.6 | -1761 | -2722 | -3465 | -2994.1 | | Maintenance | -1500 | -1500 | -1500 | -1500 | -1500 | -1500 | -1500 | -1500 | -1500 | -1500 | -1500 | -1500 | | | -14000 14000 | -14000 14000 | | | -14000 | -14000 | -14000 | -14000 | -14000 | -14000 | -14000 | -14000 ||-

Electricity expenses | -2000 | -2200 | -2530 | -3036 | -3795 | -4193 | -5032 | -6290.2 | -6919 | -10379 | -16606 | -28230 | | Water expenses | -1000 | -1100 | -1150 | -1320 | -1438 | -1459 | -1725 | -1823.3 | -1898 | -2735 | -3036 | -4649.3 | | Insurance | -1250 | -1250 | -1250 | -1250 | -1250 | -1250 | -1250 | -1250 | -1250 | -1250 | -1250 | -1250 | | Taxes expenses | -4970.2 | -938 | -1845 | -2052 | -2867.6 | -3364.6 | -5208 | -9086 | -9518.8 | -15800.8 | | -3387 | -4665 |

Transport expenses | -1000 | -1100 | -1150 | -1320 | -1438 | -1459 | -1725 | -1823.3 | -1898 | -2735 | -3036 | -4649.6 | | Wifi and Tel. | -400 | -400 | -400 | -400 | -400 | -400 | -400 | -400 | -400 | -400 | -400 | -400 | | Depreciation expenses | -2150 | -2150 | -2150 | -2150 | -2150 | -2150 | -2150 | -2150 | -2150 | -2150 | -2150 | -2150 | | Purchase merchen | -39777 82850 | -125884 Design expenses |0 |0 Lawyer | -10000 |0 |0 Real estate agent |0 |0 Investing activities 1814.4 | 2165.6 | Sale of merchen | 2165.6 | -1260 | -30074 | -31441 | -36024 | -32868 | -47008 | -49791 | -51608 | -74461 || | | -10000 |0 |0 |0 | |0 | |0 | |0 |0 | |0 |0 |0 |0 |0 |0

|0

|0

|0

|0

|0

| -5000 | 0 |0 | | 156260 | 1761.3

|0 |

|0

|0

|0

|0

|0

|0

| 1386 | 1449 | 1512 | 1733 | 1601.1 | | 2721.6 | 3465 | 2994.1 | 178863.1

| 1260 | 1386 | 1449 | 1512 | 1733 | 1601.1 | 1761.3 | 2721.6 | 3465 | 2994.1 |0 | |0 |

| 1814.4 | | |0 |0

equipment(table, chair,tv, aquarium, Cultery | 155000 |0 |0 |0 |0 |0 |0 |0 Financing activities | -445375 | 2791.9 8896.5 | 11317 | 10688 | 16856.3 36113.4 | 34414.4 | -298918 |

| 4566.8 | 18168

| 5129.9 | 17163

| |

| 555000 | 12815 | | Bank loans 100000 | 0

| 3376.8 | 19143

| 5264.1 | 20579

| 6275.7 | 21701

| 10312.2 | 40838

| 12741 | 42521

| -1000000 |0 |0

|0 |0

| |0

|0

0 |

|0

|0

|-

Divident paids | -375.2 1415.7 | -1424 | -2127 | -2286.7 |

| -584.9 | -697.3 | -2411 | -4538 | -4724.6

| -1145.8 | -8106.6

||

Total of flow | -267273 | -24744 | -25431 | -27477 | -22619 | -29620 | -32760 | -34328 | -35872 | -46051 |52756 | -77742.3 | 545756.7 | Analysis: It seems from our cash flow, that we are going to spend lots of money in the first year than we get. This is normal, because we have borrowed money and made many expenses for the administrative papers and other expenses to start the business. Also, this year we are going to pay back our loans .Therefore, it is quite normal to have a result of the cash flow.

a) Balance sheet Currency in MADAs of | Jan | Feb | Mar | Apr | Oct | Nov | Dec | Totalyearly | | May | Jun | Jul | Aug | Sep

Total asset | 558377 | 560264 | 561276 | 565312 | 567741 | 567815 | 574143 | 575579 | 576701 | 595838 | 597521 | 627959 | 6362262 | Fixed asset | 1655000 | 1445565 | 123455 | 1399453 | 1458763 | 1463794 | 1378480 | 1346762 | 1904874 | 2349990 | 38840 | | 14564886 | Land | 1500000 | 1455555 | 1453378 | 1334443 | 1100000 | 800099 | 445588 | 245554 | 199490 | 89998 | 1003 | 13344 | | Equipment | 155000 | 155000 | 146660 | 145555 | 133667 | 129998 | 112334 | 109339 | 688886 | 546677 | 336677 | 208773 | | Current asset | 100000 | 110000 | 1303000 | 13400 | 103400 | 140000 | 105000 | 106000 | 106000 | 120000 | 155000 | 104000 | 100000 |

Cash | 100000 | 110000 | 1303000 | 13400 | 103400 | 140000 | 105000 | 106000 | 106000 | 120000 | 155000 | 104000 | | Current Liability | 1000000 | 6780000 | 577888 | 478800 | 200999 | 100000 | 45588 | 39049 | 34344 | 23345 | 15543 | 10044 | 1000000 | Creditor | 1000000 | 6780000 | 577888 | 478800 | 200999 | 100000 | 45588 | 39049 | 34344 | 23345 | 15543 | 10044 | | Long term liability |0 |0 |0 |0 |0 |0 |0 | |0 |0 |0 |0 |0 |0

Owner Equity | 558377 | 560264 | 561276 | 565312 | 567741 | 567815 | 574143 | 575579 | 576701 | 595838 | 597521 | 627959 | 6928526 | Capital | 555000 | 5264.1 | 19143 | 20579 72959.4 | 820149.4 | Returned earnings | 12815 | 72959.4 Long term capital 567741 | 567815 597521 | 627959 Analysis: The balance sheet shows an expected good performance. With our assumption, it seems that we will do well if we conjugated an effective and efficient marketing strategy Conclusion In conclusion, we think that our tea business is feasible and that we are going to get a lucrative return. From our financial analysis, It appears that we will spend the first year to pay back our liabilities, but we will increase our units over the following months of the following year. This business plan shows that we are the right persons to do this business and we can be successful if we apply effectively and efficiency our marketing strategy. | 3376.8 | 19143 | 268526.2 | 558377 | 574143 | 6362262 | 6275.7 | 21701 | 10312.2 | 40838 | 12741 | 42521 | 12815 |

| 5264.1 | 20579 | | 560264 | 575579 |

| 6275.7 | 21701

| 10312.2 | 40838

| 12741 | 42521

| 561276 | 576701

| 565312 | 595838

| |

Appendices: Curriculm vitae of the fourth partners

| ------------------------------------------------Curriculum vitae for Kawtar Kadiri -------------------------------------------------

------------------------------------------------Post applied for _ Chef Executive Officer -------------------------------------------------

------------------------------------------------Name: Kawtar Kadiri

------------------------------------------------Date of birth: 02 February 1992

------------------------------------------------Nationality: Moroccan

------------------------------------------------Adress: LISSASFA LOT NASSIM ISLANE, NR 673 CASABLANCA

------------------------------------------------Telephone: 06.77.43.73.67

------------------------------------------------Landline: 05.22.93.12.05

------------------------------------------------Email: Kawtar-kadiri1@hotmail.fr

-------------------------------------------------

-------------------------------------------------

Education and qualifications: ------------------------------------------------2009 _ 2010: ------------------------------------------------Bacaloriat in Quadi Aayad in the field of science life and earth ------------------------------------------------2010 _ 2011: ------------------------------------------------Foundation year in Sunderland University, Morocco ------------------------------------------------2011 _ 2014: ------------------------------------------------Bachelor in Cardiff Metropolitan University (International Business Management) -------------------------------------------------

-------------------------------------------------

------------------------------------------------2014 _ 2016: ------------------------------------------------Master in Cardiff Metropolitan University in the field of Product development management in UK. ------------------------------------------------Experience and Activities: ------------------------------------------------2011 _ 2012: ------------------------------------------------Internship in Starbucks for six months

------------------------------------------------2013 _ 2014: ------------------------------------------------Internship in Stanhope tea shop for six months ------------------------------------------------2014 _ 2015 ------------------------------------------------Product development managers in Stanhope for one year ------------------------------------------------2018 to present ------------------------------------------------Chef Executive Officer in Stanhope, I have been able to reduce the cost and maximize the profit, In addition to that, I have been selected as one of the most successful managers for four years. ------------------------------------------------Activites: ------------------------------------------------2011 _ 2018 ------------------------------------------------Member in AIESEC, and NGO that develop the leadership skills ------------------------------------------------2011_ 2014 ------------------------------------------------Member as a assistant in SIFE NGO, Students In Free Entreprise ------------------------------------------------Hobbies: ------------------------------------------------Making cookies and tea to my family.

------------------------------------------------Practicing sport especially Aerobics. ------------------------------------------------I also enjoy travelling around the world. -------------------------------------------------

| ------------------------------------------------Curriculum Vitae for Edmond Tindwend Compaore -------------------------------------------------

------------------------------------------------Post applied for Chief Operating Officer -------------------------------------------------

------------------------------------------------Name Edmond Tindwend Compaore

------------------------------------------------Date of Birth 21/06/1991

------------------------------------------------Nationality Burkina Faso

------------------------------------------------Address 82 Rue Rabia El Adaouia,

------------------------------------------------Casablanca, La Gironde -------------------------------------------------

Telephone

+212675274459

------------------------------------------------Email edmond061@gmail.com

-------------------------------------------------

------------------------------------------------Educational and Qualification ------------------------------------------------2009- 2010 ------------------------------------------------Baccaluareat in Lycee Bogodogo de Ouagadougou in Sicence and Mathematics ------------------------------------------------2010 _2011: ------------------------------------------------Foundation year in Sunderland University, Morocco -------------------------------------------------

------------------------------------------------2011 _ 2014: ------------------------------------------------Bachelor in Cardiff Metropolitan University (International Business Management) ------------------------------------------------2014 _ 2016: ------------------------------------------------Master in Science at Cardiff Metropolitan University Finance Information Management ------------------------------------------------Experience and Activity.

------------------------------------------------2011 _ 2012: ------------------------------------------------Internship in Starbucks for six months ------------------------------------------------2013 _ 2014: ------------------------------------------------Internship in Stanhope tea shop for six months ------------------------------------------------2014 _ 2015 ------------------------------------------------Product development managers in Stanhope for one year ------------------------------------------------2018 to present ------------------------------------------------Chef Executive Officer in Stanhope, I have been able to reduce the cost and maximize the profit, In addition to that, I have been selected as one of the most successful managers for four years. -------------------------------------------------

Activities: ------------------------------------------------2011 _ 2018 ------------------------------------------------Member in AIESEC, and NGO that develop the leadership skills ------------------------------------------------2011_ 2014 ------------------------------------------------Member as an assistant in SIFE NGO, Students in Free Enterprise

-------------------------------------------------

------------------------------------------------Hobbies: ------------------------------------------------News ------------------------------------------------Forum Discussion -------------------------------------------------

Amina Mabchour Adresse : Villa N 17, Krimat , Rue 30, , Casablanca , MAROC. Telephone: (00) 212.667.23.47.90 Adresse E-mail : m.a.b_amina@hotmail.fr Age: 28ans Moroccan

------------------------------------------------------------------------------------------------Vocational Training2009-2010: I got my BACCALAUREAT in Omar elfarouk (Accounting)20112014:.I did foundation year and I got my diploma in University of Wales Institute Cardiff (UWIC), Campus Casablanca Studies in Business Management, Marketing, Finance, Enterpreneship. 2015-2016 : I got my master in UKQualification In 2017 Internships in two company : Samsung and meditl In 2019 i work with samsung 2 year and in 2021 with mork's 4 year ------------------------------------------------Linguistic knowledge and activities outside work - Arabic: Native.

- English: Fluent - French: Medium (French technique) ------------------------------Assets Honesty, polyvalence et dynamism. | Interests: Music, travel------------------

Talha BENANI Address : Villa N 3, Boulevard Nador, Hay Andalous, Lotissement Azizi 20150 Ain Chok, Casablanca , MAROC. Phone Number: (00) 212.526.84.16.43 E-mail: talhabenani@hotmail.com Age: 27 years old Moroccan

------------------------------------------------Education * 2016-2018: Master: International Commerce and trading. * 2011-2014: Bachelor: University of Wales Institute Cardiff (UWIC), Campus Casablanca Business Management, Marketing, Finance, Enterpreneship Studies * 2010-2011: Scientific Baccalaureate: life science and earth. ------------------------------------------------Work Experience * 2016-2020: The palm court Corporation, Chief Marketing Officer. * 20142016: Starbucks Casablanca Anfa, Sales Manager. -----------------------------------------------Interests and Hobbies * Arabic : Mother Language * English : Usual * French : Medium (Technical) Sports Activities: Cycling, Soccer. |

References * Robert, B. M. et al. , 2009. Entrepreneurship for Everyone. London: SAGE Publications Ltd. * Jennifer, W., Ian, M. and Maxwell, S., 2012. Tea Market. ECON 205 Section A01Pascal Courty.