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ADMS 3920 Assignment #2 Part 2

Professor: John Kerr

By:
Table of Contents

Executive Summary ……………………………………………………………………………. 4

Mission, Vision and Values …………………………………………………………………….. 7

Marketing ……………………………………………………………………………………….. 8

Service …………………………………………………………………………... 8
Pricing …………………………………………………………………………... 8
Competition ……………………………………………………………………...9
Threats ………………………………………………………………………….10
Demand …………………………………………………………………………11
Place …………………………………………………………………………….12
Promotion ……………………………………………………………………....14
Cost ……………………………………………………………………………..14

Operating Plan ………………………………………………………………………………... 14

Location ……………………………………………………………………….. 14
Equipment …………………………………………………………………….. 15

Human Resources ……………………………………………………………………………... 18

Staffing ………………………………………………………………………………… 18
Organizational Structure …………………………………………………………….. 18
Personal Policies ………………………………………………………………………. 19
Compensation …………………………………………………………………………. 19
Evaluation ……………………………………………………………………………... 20
Workers Compensation ………………………………………………………………. 21

Financial Plan ………………………………………………………………………………….. 21

Accounting System ……………………………………………………………. 21


Sales unit and dollars assumption ………………………………………….... 22
Start-up cost …………………………………………………………………... 22
Cost of Good Sold …………………………………………………………….. 23

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Sensitivity Analysis ………………………………………………………….... 23
Projected Financial Statement ……………………………………………….. 24
Financing Sources ……………………………………………………………. 26

Organizational Form ………………………………………………………………………….. 27

Legal Issues ……………………………………………………………………………………. 28

Tax Issues ………………………………………………………………………………29


CRA type of corporation ………………………………………………….……..........29
Business Licensing ……………………………………………………………………..29
Personal Information …………………………………………………………………..30
Equipment Requirement ……………………………………………………………....30
Insurance ……………………………………………………………………………….31

Viability …………………………………………………………………………………………31

Contingency Plan ……………………………………………………………………………….32

Recession ………………………………………………………………………..32
Customers ……………………………………………………………………....33
Exceeding Demand ……………………………………………………………..33

Appendix ………………………………………………………………………………………..35

Bibliography …………………………………………………………………………………….37

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EXECUTIVE SUMMARY

Bubble Company Inc. will provide window cleaning services for the window cleaning

needs of low rise residential, commercial and retail buildings in the city of Toronto and its

surrounding areas. Our services also include cleaning eaves troughs. We use top quality, bio-

degradable, environmentally friendly cleaning products to clean windows of all sizes and offer

packages and discounts to our loyal and valued customers. Our main objective is to provide a

clean, shiny and sparkling look to your home or office windows and in turn providing the

customer with the enjoyment of a refreshing, tidy and organized environment.

Marketing

Our company offers services that include interior and exterior window cleaning as well as

skylight and storm window cleaning. Eaves trough cleaning is also a service that we provide for

our customers since it is recommended that homes clean their eaves up to two times per year.

Our price ranges from $60 - $200 from small to large homes and buildings. The prices generally

range with the amount of windows that need to be cleaned. Our peak seasons for business are

early spring to early fall and we offer discounts during the winter in order to sustain our business.

We are a relatively new company that targets residential homes and commercial real estate as

they provide a basis for large service potential. The company serves the Greater Toronto Area

and will service outside areas but will take into effect the costs associated with the extra distance

and may charge the customer an extra travelling fee.

Financial Highlights

Based on the size of our market and our defined market area, our sales projections for the

first year are $255,800, our total expenses will be $244,520 and a business tax rate of 16.5% all

combing for a total first year net income of $7,935.04. The salary for the majority owner will be

$25,000 plus 90% of net income with each of the minority owners receiving $25,000 and 5%

each of net income. We are seeking an operating line of credit of $10,000 to finance our first year

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growth. To meet working capital requirements the owners have invested $30,000 in the venture

with the majority owner investing and the minority owners investing nothing each. We recognize

through a sensitivity analysis, that for residential customers the smaller the home, as the prices for

our service increase demand for our service also decreases while this is the opposite for larger

homes since many of these residential customers have extra cash to spare and will pay the extra

for the work to be performed at a higher level of quality. Commercial buildings are not as

sensitive to price changes as they need to hire window cleaners and are typically are charged

based on the amount of windows that need to be cleaned.

Operations

The head administration office is located near a major Toronto intersection and has direct

access among each route to all City of Toronto major highways. The office was provided by a

member of the owner’s family at no cost. Storage lockers are located at the bottom floor of the

building and will be used to store equipment and supplies. Depending on the location we need to

service, our location allows us to access Toronto and all its surrounding areas within an

approximate 5- 40 minute time period, considering smooth traffic flow. We will minimize our

current individual equipment and supplies purchases at under $1000. However, we will need to

purchase two Pick Up vehicles at an overall cost of $16,000 combined, paid in instalments of

$2000 per year and depreciating at $1600 per year. These vans will provide transportation for our

employees to and from work sites. Our jobs will vary in size and demand throughout the venture.

Initially we expect our employees to work 40 hours a week in the spring and summer season.

Human Resources

Contracted employees will receive an hourly wage of $10. To boost employee morale

the company will give $50 worth of gifts to supervisors and contract employees quarterly and

provide a company dinner to employees and their families with a budget of $30 per person once a

year. In order to deliver the best service satisfaction to our consumer, Bubble Cleaning Inc sets

basic qualifications to be met by our employees including experience in the window cleaning

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industry, a valid drivers licence and a minimal fear of heights. Training will also be given to

inexperienced or new employees before they start working on site. The training will include

water measurement for temperature and amount and ethics on customer service.

Management

The management of Bubble Company Inc. consists of three owners. All partners will be

taking individual hands-on management roles in the company. One is a majority owner and owns

a 90% stake in the company, serves as director and general manager and is responsible for the

accounting and financing of the business. The other two owners own 5% of the business

respectively. They are responsible for the supervision and management of employees, the

marketing and human resources. The majority owner has extensive experience in animal care

while Terry has worked in sales and marketing for 15 years. In addition, our company out sources

our tax accounting needs to H&R Block and reviews legal issues by contacting the City of

Toronto business services centre and researching the Occupational Health and Safety Code and

the Canada Small Business Service Centre website.

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OUR MISSION, VISION and VALUES

Mission:

• Providing a Beautiful, Clean and Attractive Look to Our Clients’ Structures

• Offering a Constant, Reliable and Affordable Service

• Supply a Neater, Cleaner and Pleasant Looking Environment for our customers

Vision:

• To Provide Superior Service in the Industry at an Affordable Cost

• To Truly Understand our Clients' needs and act on them immediately

Values:

• Slogan: “What we do, we do brilliantly!”

Our Clients:

• Respect the Individual and their Time

• Provide Excellent Quality/Efficient Service

• Leading Professional Service at an Affordable Cost

Our Employees:

• Have Pride in What They Do

• Work in a Comfortable and Safe Environment

• Train in Areas that will enhance their Professionalism and Safety Knowledge

• Provide a Good Wage, Career Growth and Profit Sharing

Our Community:

• To Give Back to the Open Source Community with Time and Funds

• To Donate Part of Profits to Various Charities and Community Project

• To Respect the Environment

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MARKETING PLAN

Service

It is essential for businesses and residents to maintain tidiness and cleanliness in their work

and home environment. For businesses a clean and tidy office attracts customers, upholds high

health standards and in turn helps generate profits. For residents a tidy and clean house allows it’s

inhabitants and guests to relax and also maintains good health standards for family members.

Window cleaning is highly essential for a clean looking atmosphere and is the main service at

Bubble Company Inc. Our services include interior and exterior window cleaning as well as

skylight and storm windows. In order to reduce the customer’s individual time and effort to

purchase equipments and cleaning chemicals, Bubble Company Inc. will clean your windows

quickly, leaving a nice sparkle and at a reasonable price. We offer window cleaning services to

retail, low-rise commercial and residential structures. Bubble Company Inc. also offers eaves

trough cleaning which is equally important for building maintenance and cleanliness as window

cleaning. This service will protect your family, friends, and clients from hazards associated with

unclean eaves and prevent an overflow of dirt and grub in which mosquitoes and birds build their

homes. It is recommended to clean your eaves a minimum of two times per a year.

Pricing

Residential window cleaning costs include: small houses from $60, medium houses from

$100, and large house from $200. For commercial and retail cleaning, customers need to call for

a free quote. The prices will vary in terms of the building size and the number of windows.

However, these services typically range from $60 to $200+. The prices for eaves trough cleaning

range from $100 to $200+.

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External Considerations:

Competition

White Shark Ltd.

White Shark Ltd. has been in the window cleaning business for about 18 years. They service the

Greater Toronto area and are located in downtown Toronto. The company offers four types of

window cleaning services. The first is the exterior only service which cleans the outside

windows without removing the windows or screens. The second is the 2-sided job which cleans

both sides. The third is the 3-sided job which brush’s screens, remove the storm dirt clean from

both sides and cleans the exterior windows. The fourth service is the 4-sided job which involves

removing the storm dirt clean from both sides of the screen and the window, brushing the screen

and replace the storm. White Shark also offers eaves cleaning, installation of downspout cage ($5

per a cage) and painting both interior and exterior. Customers must call in order to get a free

estimate. Additional work will be charged $75/hr.

W.J. Professional Maintenance Services

The company has offered service to residential, commercial and industrial clients since 1997 and

is located in downtown Toronto. They offer building maintenance such as office and floor

cleaning and pressure washing. For their window cleaning division, they offer services such

eaves cleaning, aluminum siding cleaning, and gutter guard installation. In addition, the other

service they offer is décor painting which includes color consultation, general painting and dry

wall installation. Their clients include Tim Horton’s, Volvo, Second Cup and Club Monaco. In

terms of pricing, customers must call for a free estimate.

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Paneless Perfection

The company has offered professional window cleaning and eaves trough cleaning since 1999

in the Greater Toronto Area. The company places great emphasis on providing high quality

service based on their high quality workmanship. This involves customers inspecting their

workmanship for 48 hours to ensure they meet your approval. If not, they will provide touch up

for free during the 48 hr period. High quality service includes commitment which involves giving

the customer a 10% discount if they have not arrived within the 15 minutes of your appointment

and have not notified the customer in advance. Their clients include the Four Seasons Centre,

Mercedes-Benz Canada, and Toronto Star. Paneless Perfection’s prices for residential window

cleaning range from $149-$189+ for small to large houses. For eaves trough cleaning, Paneless

Perfection offers different cleaning packages ranging in price from $119-$349. They also offer

premium cleaning packages that include hand removal of all debris from eaves troughs and

downspouts, testing on downspouts and removal of any blockages.

Threats

Window cleaning and eaves trough cleaning are considered competitive business with price

range from $50 to $200+. In addition, most competitors have years of experience in this industry

before starting their own business. Most provide other maintenance services such as aluminum

side cleaning, office cleaning and post-construction window cleaning. In addition, most

competitors have started their own business for 5+years and have their own loyal customers.

Therefore, for Bubble Company Inc. to be competitive and in the same time provide good quality

service, we set our prices based on competitors’ prices but at a more reasonable level.

Competitors such as Skypole, LUSTRE, and Beaver Integrated Services offer power washing and

window cleaning services combined. This is a threat to Bubble Company Inc. since we do not

offer power washing services and customers in retail and commercial structures would prefer

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several services at once at a lower price. The relative young age of our business will make it

difficult for us to compete against the threat of competitors who have been operating for several

years.

Demand

In terms of customer demand, Bubble Company Inc. has considered that demand for window

and eaves trough cleaning is at its peak during the spring and fall seasons. Also, because the

economy is encountering a recession, we predict demand for services will be low and customers’

alternative option will be to buy their own equipment to clean their own windows. In terms of

eaves trough cleaning, customers may stop cleaning it unless it is at a severe stage or they may

clean it once a year in order to save some money. Therefore, we do not want to set the price too

high or too low instead keep the price reasonable in order to reflect the quality of our service and

at an affordable rate. Bubble Company Inc. will offer discounts during the recession and during

the winter and summer seasons in order to attract more potential customers.

Internal Considerations:

Bubble Company Inc. is in the beginning stage of business and spending is therefore limited.

Based on the cost to deliver the service, the price range we set is should maintain a fair profit

during the beginning stage. In terms of the cost for our vehicles, Bubble Inc has decided to

purchase two used vehicles at $8000 each. We will search free local classified websites such as

Kijiji, Craigslist and autoHunter.ca to find the most affordable vehicles that we can use for about

1 to 2 years before deciding to buy a new one. For equipment and cleaners, we will use

biodegradable products and will buy it from Public Supplies Ltd and T&T Industrial Supplies Ltd

which provides janitorial maintenance, First Aid supplies, cleaners, gloves and ladders. Other

hardware stores such as Home Depot and Rona will provide supplies that Bubble Company Inc.

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may need. For marketing objectives our target markets are businesses and residential homes and

we are positioned as a firm that provides good quality service at affordable prices. Overall, based

on our production costs and marketing objectives the price range we set for our services will the

cover costs for equipment.

Place

Bubble Company Inc. will only service the Greater Toronto Area and may service other

locations, considering the type of job, the incremental payments and the distance. Issues of travel

time to and from the job, the customer location, the price of gas and traffic are all taken into

consideration. In order to minimize travel time, if we have jobs in Markham, Richmond Hill, and

other places not in the GTA area, we will do those first and will leave well before high traffic

times depending on the job and the driving distance. Otherwise, we will leave around 9 or 10am

when traffic is quite smooth. In terms of organizing employees, the maximum will be three

workers on a job depending on the building size. Each job will have a supervisor and one or two

employees. We only pay our employees per hour from the moment they set up their equipments

and start cleaning till the time they finish cleaning and put away their equipment.

Promotion

Target Markets

For commercial and retail buildings appearance is important in order to attract customers to

come in and eventually purchase products or services. Appearance also affects a customer’s first

impression in terms of cleanness, tidiness and organization of a company. Therefore, in order to

maintain a professional image, businesses need someone to clean their windows frequently.

Another target market would be residential customers. Window cleaning is one of the many tasks

that people will do in order to keep their house clean. Homeowners would like to keep their

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windows clean especially when inviting guests since you do not want to give guests the

impression that you are dirty. In addition, not all homeowners would want to spend their time

and money to buy equipment and risk their lives climbing up a ladder to clean a window when

they know they can hire a professional to do it safely and quickly. Homeowners are willing to

hire people to do it so they can spend their time and money more efficiently. In addition, eaves

trough cleaning is essential for building maintenance for both businesses and residential

customers. Unclean eaves can affect your health and damage your building cause by overflow of

water. In terms of how it will affect your health, according to the Ontario Ministry of Health and

Long-Term Care, regular eaves cleaning are one of the ways in order to protect you, your family,

friends and clients from West Nile Virus.

Media Used

Bubble Company Inc. will advertise through personal referrals and word of mouth such as

family, friends and the local community. If we are doing a job around in a certain area, we will

ask customers neighbours if they are interested in a free estimate to get their windows or eaves

cleaned or both. Bubble Company Inc. will also hand out flyers around neighbourhoods so

customers can call us when they or someone they know are interested in our service. We will

advertise on the web on Google and on business/classified websites and directories such as

Craigslist and Servpro( $15/mth) . In addition, we will also have online advertising on local

newspapers such as the Toronto Star, Metro, and 24 and in print on Metro and 24.

Bubble Company Inc. has a company website (www.b-u-b-b-l-e.com). It provides

information about our services including contact information, price range, and areas of operation.

We also have an online estimate calculator so customers will know how much they many need to

spend for windows or eaves trough cleaning or both. In terms of sales promotion, we planning to

do a 10%-20% discount during the low peak seasons or a referral program which our customers

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can get discounts for their next cleaning service only if the referral accepts our service. For the

referral program, customers must fill the referral form and submit it online in order to get the

discount.

Costs

During the first 6-12 months, Bubble Company Inc. will spend about $150/month in web

advertising and web design costs. For web advertising on Google and business directory

websites, it will be about $15 to $20/month. For Web advertising and in print on local newspaper

it will be about $20-$30/ month. If growth is still slow after the first 6-12 months we will

continue to spend $150+/month in order to pursue possible future profits and more exposure. In

order to gain profit during the low growth stage, Bubble Company Inc. will have web advertising

on more business directory websites and will continue to look for free local classified websites.

In addition, we may hand out flyers from door to door and go into people’s businesses to ask

them if they need someone to clean their windows.

OPERATING PLAN

Location

The business is located in Greater Toronto Area, Ontario.

The small administration office will be based in North York near

Dufferin and Finch Area. The office is cost free since the premise

is provided by the family member. The office has a large storage

locker downstairs which will be used for storing various window

cleaning equipment. One overnight parking space is available at no

cost; the second one may be rented for $60 per month. This office is Bubble Cleanings’

headquarters, from Dufferin and Finch we will be providing services to multiple cities in Ontario

(the specific cities are listed on our website www.b-u-b-b-l-e.com). The large warehouse for the

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small business is not available at this formation  expansion stage. An additional warehouse

expense can seriously hurt the business; it is financially dangerous to pursue this expense at the

moment and it is not a strong requirement for the venture’s survival. (The manufacturing facility

and any retail space are not available or needed.) The specific advantage is our location. From

our location we can easily access York Region and Toronto, Downtown area as well. We can get

access to highway 407, 400 or even 404 if we are to go further East on Finch. This location is a

strong competitive advantage for our business. When it comes to providing quotes for the jobs

and travelling around the city, our convenient location saves on fuel and time. The office provides

the opportunity for our clients to visit us when they require. Also, the company has a more

professional image.

Equipment

At the moment the company is focused on small, inexpensive window washing

equipment. No machinery or other assets more than $1000 are to be acquired at

formation and the early expansion stage. This business has a strong advantage over

many others in terms of low equipment costs. A couple of extension poles at

$47.50 each (12 ft). These extension poles allow us to wash windows that are higher than human

height. We also have extra long extensions for the poles, which are around $300 each and can

reach higher than 35 ft; they pay for themselves very quickly. The high reach technique will

allow us to take on buildings multiple stories high. This high reach advantage will assist in

generating more profit. The high reach advantage allows us to wash

windows from the ground. Bubble Cleaning does not have to spend money

on benches, ropes to do the job hanging loosely from the top of the

building. It is also not as safe and efficient as doing it from the ground.

Doing it from the ground with an extension pole is 3 times faster. Time is

money! We also save on this specific employee training requirement and accidents are less likely

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to occur. The window washers also prefer to perform the job from the ground (some of them are

afraid of heights). We also have other low cost equipment, such as; buckets, sponges, scrapers,

soap and water removers. Many of them can be found in your own home of your local Wal-Mart

or Home Depot. One pressure washer at $400 is also available to quickly spray the windows with

water. The equipment are chosen based on the ability to provide an efficient, quick and quality

service.

In regards to technological needs, the business does not need EDI or intranet. Our main

technological need comes from the general purpose equipment, communications; telephone,

personal computer, internet connection with access to company’s website and email for document

transfer and online customer communication. (Community stage) We will work with the regions

and communities to set priorities, giving particular attention to advertising within the

communities to assure our company is based on their needs. Our objective is to achieve a

customer satisfaction rating of 4.9 out of 5. Also, we will continue to build positive relationships

that serve the interests of workers and employers.

Our service procedure starts with a lead. In residential window cleaning, we begin by

choosing a neighbourhood. We select an area in a city (for example: some residential area in

Etobicoke). A sale of service is made by knocking on the door and offering a window cleaning

service. “Window cleaning is happening in the area, we can clean all your windows at a very

good price”. After a client agrees, window cleaning of their house will begin. Once the process is

complete, the client will receive an invoice and the options to pay. After the service completion,

we also provide the client with a business card for future business opportunities and reference.

Afterwards, we proceed with the same process to another house nearby. It saves us time

travelling, saves on fuel costs and improves employee efficiency.

When it comes to commercial window cleaning, our procedure is similar to residential

window cleaning, face-to-face sales contact. Although commercial window cleaning is a much

complicated process, the entrepreneur himself along with the supervisor/sales employees’ visits

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plazas, commercial low rise buildings, their property managers. We also visit large retailers, such

as; Home Depot, Food Basics, Price Chopper, Canadian Tire, etc. Different retailers have

different procedures in regards to contracting their services out to other companies. Sometimes

the job can be acquired from the internal source inside the store; a store manager will make a

decision in regards to contracting the job to us. However, many times it is a requirement to

contact the company’s head office to get that contract. Once the sale of the job is accomplished,

the next stage is to complete it. We will determine how to complete the job by estimating the

number of windows, the difficulty of the job (trees) and equipment. We will also determine

whether we need to rent a sky jack (a machine that works as lifting mechanism for our

employees).

We are aiming for full-time hours of operations (work) for our employees, especially

during this spring/summer season. The recent accounting estimate outlines that it is not very

efficient and slightly dangerous for the company to provide our employees with a complete full-

time (40 hrs/wk) work availability. The company does not have an ongoing, 8 hours per day

window cleaning contract for all of the associates. However, our jobs (contracts we will get) vary,

increase in size and will grow with the venture. Employees will benefit with a greater amount of

working hours provided and the flexibility of the part-time employment opportunity.

Our quality management program assures that our company provides the highest quality

window cleaning service on the market. We assure quality service by looking for; sparkling clean

windows, window frames should be cleaned and scrapped if needed, the glass should be rinsed

off with water after the shampooing of the window is complete. Once the customer receives an

invoice, we provide him/her with a small completion of the service questionnaire. The

questionnaire has some pretty basic questions which are extremely beneficial, important for our

business (customer satisfaction). The questions are ranked on the scale out of 5 (5 meaning the

highest) and 1 meaning the lowest (poor quality service). Some specific examples of the

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questions are; Did you receive the service you expected? Where the window washers nice, polite

and professional?

HUMAN RESOURCES PLAN

Staffing

Bubble Company Inc. will hire two experienced employees as supervisors who will

report directly to the top management. The supervisors will work as a team of two people, each

job will be done by the individual team and each team will work for approximately 5 days a week

and 10 hours a day. Since the start up phase we expect small amounts of customers, for the first 4

months (January-April), our company will only hire 2 employees who will work as supervisors

and starting in May we will hire 2 contract employees to work until November since this is the

time when demand for window cleaning typically increases.

Organizational Structure

Bubble Company Inc. organizational structure will consist of 3 stages including;

Stage 1: Owner

Bubble Company Inc. owners will be working as the top management which will

perform all the book keeping, marketing, human resource management and decision

making. The owner will also receive reports from supervisors about the performance of

workers and us the information to provide the employees and the company with

feedback.

Stage 2: Supervisors

Bubble Company Inc. will hire 2 experienced workers in the window cleaning

industry to work as supervisors. They will provide training for new employees, monitor

the work performed by the employees and control the desired quality, report to the top

management on trainee performance and also provide feedback to the employees.

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Stage 3: Employees

Bubble Company Inc. will contract 2 experienced employees to work in a pair

with the supervisors and get direct training and feedback from the supervisors throughout

spring-summer-fall, when the demand increases.

Personnel Policies

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Recruitment

Bubble Company Inc. will post employee recruitment advertisements on reputable well

searched websites such as http://toronto.kijiji.ca , http://www.craiglist.ca ,

http://www.monster.ca , and also on the company homepage, http://www.b-u-b-b-l-e.com.

Bubble Company Inc. will also use employee referrals as a means for recruitment but will offer

no referral bonus.

Skills/Attributes Required

In order to deliver the best service satisfaction to our consumer, Bubble Cleaning Inc sets

basic qualifications to be met by our employees. These qualifications include…

1. Window cleaning service experience is essential since we want to give the best,

professional service to customers. Experience is essential especially for a supervisor

position and we will ask for at least 1 year experience in the industry.

2. Minimal fear of heights is important since window cleaning may require employees to go

up a ladder to clean eaves through and windows or on the upper storey residential or

commercial buildings.

3. A valid driver’s license is imperative since we provide window cleaning services all over

the GTA area and employees must be able get to the site.

Training will also be given to new employees before they start working on site. This training will

be directed by supervisor and will include;

1. Measuring the composition of chemical and water used to prevent from damaging the

window.

2. Deciding temperature of water used for cleaning to give the best result.

3. Ethics training to show our professionalism and respect our customer’s privacy.

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Compensation

Bubble Company Inc. general manager will receive $40,000 and supervisors will receive

$35,000 of annual income. Additional 5% of profit sharing for each supervisor will be provided

to raise their incentive to maintain updated marketing research and keep output levels as low as

possible. This way they can receive higher profit sharing gains. The contracted employees will

receive an hourly wage of $10. To boost employee morale the company will give $50 worth of

gifts to supervisors and contract employees quarterly and provide a company dinner to employees

and their families with a budget of $30 per person once a year.

Evaluation

Evaluation of employee job performance will be reported by the supervisors. For further

evaluation, the general manager will ask for feedback through questionnaire from the company’s

customers.

Workers Compensation

Workers Compensation is established to compensate employees for injuries that

occur during the course of employment. Employees make employment insurance

contributions to every pay check that will compensate the employee if they are unable to

perform there duties as a result of the injury. Most injuries result in several days off

work. These accidents are usually due to the misuse of a ladder or an error by the

operative. Misuse includes such activities as over-reaching, stepping off the ladder,

working from window sills and ledges with no safeguards, working from sloping roofs,

and working from excessively long ladders.

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FINANCIAL PLAN

Accounting system

Bubble Cleaning Inc. does not hire any accountant. As a startup small-business company,

an assumption is made that the accounting process should not be complicated. In addition, Bubble

Cleaning Inc.’s owner is having bachelor degree in accounting and some experience becoming

accountant at a small business company. However, to deal with taxation issue, a tax accountant is

outsourced. The tax accountant deals with income taxes and payroll taxes issue. H&R Block is

the strongest candidate to be Bubble Cleaning Inc’s tax accountant. The owner of Bubble

Cleaning Inc. does all the bookkeeping and financial statement. In addition, the owner does

internal-control every 3 months to recheck the cash-flow in the company and make sure that the

money income is not wasted or mishandled by dishonest employees or careless employees.

Before starting the business, a projected cash-flow statement is made to estimate the cash

needs of the business in months to come and a financial statement of Bubble Cleaning Inc.’s

owner is prepared. These preparations are used to build banking relationship before future needs

arise. However, the business record and personal record will be kept separately.

The business uses “QuickBooks” software and the journal is updated on a weekly basis.

The software can be linked with bank-account, so every time there is cash transaction from the

bank account, it can be automatically updated; therefore it makes the cash transaction becomes

easier to be tracked. Further, the company uses accrual method of accounting. Accrual method is

better than cash-basis method due to the nature of our business. There is no requirement for

customers to pay on the same day that the service is finished especially for low-commercial-

building; clients can pay after receiving the invoice. Using cash method of accounting can lead

the company to overestimate/underestimate the revenue.

Sales unit and dollar projection in low season and high season (see appendix)

Sales Unit Small Med Large Commercial

Bubble Cleaning Inc. 22


Adms 3920
Low Season 43 60 55 40
High Season 237 440 470 100
Total 280 500 525 140

Sales Dollar $ 60.00 $ 100.00 $ 200.00 $ 600.00

Sales unit assumption: The business uses 4 employees throughout the year, during mid-

November up to Mid April, it is expected that the sales will be slowing down (30-50% of high

season sales). In addition, using printing and web advertising, the business will maximize the

income during high season (there is no employee on the bench). The owner and managers have

experience in window cleaning business before, and understand the expectation of sales/year.

Start-up Cost

Capital Item
Janitoral Supplies
(inventory $ 5,000.00 janitorial maintenance, First Aid supplies, cleaners, gloves and ladders
Office renovation $ 5,000.00 changing carpet floor, painting, decoration, office desk, filing cabinet, etc
Pick-up (2) $ 2,000.00 first instalment
Consultant 1 (accountant) $ 1,500.00
Consultant 2 (lawyer) $ 2,000.00
Market research cost $ 1,000.00 printing cost, providing present to correspondent, transportation cost
Business License $ 300.00 incorporate our business
Total $ 16,800.00

Cost of Good Sold

Chemical Transportation Squeegees Total


Small $ 5.00 $ 25.00 $ 4.00 $ 34.00
Medium $ 15.00 $ 30.00 $ 7.00 $ 52.00
Large $ 20.00 $ 30.00 $ 9.00 $ 59.00
Commercial $ 50.00 $ 30.00 $ 10.00 $ 90.00
Chemical - 5 gallons $240.00
Transportation- 90 cent/ liter- Bubble Inc. does not provide service for small houses that is too far that cannot cover
cost of good sold
Squeegees

Sensitivity Analysis

Bubble Cleaning Inc. 23


Adms 3920
The data was drawn through a survey of 100 people. The survey included if they own a

small or medium or large house and if they will they use our service given a particular price. Due

to the difficulty in contacting a low-commercial-building manager, we are unable to not make any

sensitivity analysis on the low-commercial-buildings.

Small Houses and Prices

Demand
Price ($) (rounded)
70 80 100

80
75 70 60

80 50 40
=-2.8 x
y +273.71
Serie s
1

85 25 20
2
R =0.9 496 L inear(Serie s
1)

90 15 0

95 7 -2 0 0 50 100 150

The tables and graphs conclude that small house owners are very sensitive with price change.

Medium Houses and Prices

Price Demand 100


($) (rounded) 90

75 85 80
70

80 80 60
y =-1.4857x +197.57

50
85 70 40

90 65 30
20

95 57 10
0
100 50 0 20 40 60 80 100 120

105 40 P ric e

Medium house owners are pretty sensitive with the price change as well, but the graph shows that

it is not as sensitive as the small house owner.

Large Houses and Prices

Bubble Cleaning Inc. 24


Adms 3920
Price
120
($) Demand
90 100 100
y = -0.8048x + 175.01
95 97 80 R2 = 0.9265

demand
100 95 60
105 93
40
110 90
20
115 85
120 78 0
0 50 100 150
125 70
price

Large home owners are insensitive to the price change. From our previous survey; we know that

large home owners are more concerned with the quality of the service than the price.

Projected Financial Statements

Income Statement

Revenue Total
Small houses 280 houses x $60/house $ 16,800.00
Medium houses 500 houses x $100/house $ 50,000.00
Large houses 525 houses x $200/house $ 105,000.00
Low-commercial-building 140 buildings x 6 hours x $100 $ 84,000.00
Total income $ 255,800.00

Expense
Variable cost
Salary expenses Small : 280 x 1 hour x 2 x $10 $ 5,600.00
medium: 500 x 1.5 x 2 x $10 $ 15,000.00
Large : 525 x 2 x 2 x $10 $ 21,000.00
building : 140 x 6 x 2 x $10 $ 16,800.00 $ 58,400.00

Cost of good sold Small: 280 x $34 $ 9,520.00


(include transportation cost to medium : 500 x $52 $ 26,000.00
client's place) Large : 525 x $59 $ 31,500.00
building : 140 x $90 $ 12,600.00 $ 79,620.00
Total VC $ 138,020.00

Fixed cost
Manager's salary expenses 2 x $ 25,000.00 $ 50,000.00
General manager salary 1 x $25,000.00 $ 25,000.00
Training employees 2 x $210 $ 420.00
Marketing expenses 12 months x $150 $ 1,800.00

Bubble Cleaning Inc. 25


Adms 3920
Office supply 12 months x $100 $ 1,200.00
Phone, internet and utilities 12 months x $350 $ 4,200.00
Start-up cost $ 14,800.00
Used Pick-up truck Included tax 2 x $8000 first instalment $ 2,000.00
Interest expense (bank loan) 5% x $20,000.00 $ 500.00
Annual line of credit fee $ 180.00
Other cost tax accountant $ 1,000.00
Celebration (Christmas, thanks giving,
etc) gift : 2 employees x 4 times x $50 $ 400.00
dinner: 5 people x 4 times x $30 $ 600.00 $ 1,000.00
Business Insurance 12 months x $200 $ 2,400.00
Depreciation cost straight line method: 16000/ 10 years $ 1,600.00
Total FC $ 106,500.00
Total cost $ 244,520.00

Income before profit sharing $ 11,280.00


Profit sharing to manager 10% x gross income x 2 managers $ 2,256.00
Gross income $ 9,024.00

Tax 16.5% x 33940 $ 1,488.96

Net income $ 7,935.04

Balance Sheet

Asset Debt and Equity

Current Asset Current Liabilities:


Cash $ 15,154.00 Income tax payable $ 1,488.96
Account Receivable $ 38,370.00 Accrued wages and salaries $ 15,000.00
Equipment $ 5,000.00 Interest payable $ 500.00
Pick-up Truck (2) $ 14,400.00 long-term debt due this year $ 1,000.00
Accumulated Depreciation $ 1,600.00 Total current liabilities $ 17,988.96
Total Current Assets $ 74,524.00
Long-term bank loan $ 9,000.00

Total Liabilities $ 26,988.96

Equity
Shareholder's investment $ 40,000.00
Retained Earning $ 7,535.04

Bubble Cleaning Inc. 26


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Total equity $ 47,535.04

Total debt and equity $ 74,524.00

Sources of Financing

Personal Sources

Bubble Cleaning Inc.’s owner makes initial investment of $30,000.00 from his personal

savings.

Commercial Banks

Bubble Company Inc. will borrow $10,000.00 from a commercial bank. All the owners

of Bubble Cleaning Inc. have a good credit history. The loan amount will be under $200,000.00

and therefore due to our credit history it is likely we will get the loan. The line-of-credit is from

the “National Bank” and includes a 10 year period with a 5% interest-loan, compounded

annually. Bubble Cleaning Inc. chose National Bank as the lender because the bank offers a

product that is suitable with the company’s needs. The product’s name is “Business Flex Line of

Credit”. The company chose this product because the bank offers flexibility to access the funds

needed, interest is charged only on the portion used, and it is easy to apply for the loans. Annual

fee for business flex line of credit is $180.00. The interest rate for the loan is prime rate + 2% and

the period of the loan is 5 years and can be renewed if company meets the condition for renewal;

there is a cost to renew the loan.

ORGANIZATIONAL FORM

Bubble Cleaning Inc. is incorporated because the owner wanted a business that would

have a legal existence independent from its owners and therefore the owners would not be held

personally liable for the debts of the corporation. This way the company would ensure the

advantage of limited liability, which is the major advantage of the corporate form of an

organization. Window cleaning can be a very high risk business considering many accidents can

Bubble Cleaning Inc. 27


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happen to workers and in turn damage the property of our customers including ladder marks on a

customer’s lawn and accidental scratching of windows and sills. The owners do not want to be

personally responsible for any financial legal consequences as a result of these accidents. The

financial liability is limited to the amount of money the owners invest in the business. Creditors

cannot require the owners to pay for corporate debt with personal assets.

The number of workers employed by the business is five. The company operates under a

span of control in which the majority owner is the General Manager, Director and majority

shareholder. The company has two supervisors who are owners and report to the majority owner.

The two supervisors each act as operational managers and have an employee each working

underneath them. The majority owner serves as both the director and managing officer and

assumes responsibility of the accounting and finances. Each supervisor and minority owner is

responsible for the marketing and human resources. The owners contact the local government

and research the Occupational Health and Safety Code and the Canada Small Business Service

Centre website to inquire about any laws affecting or that may affect business operations. The

company outsources our tax accounting to a local accounting firm. The name of the firm is H&R

Block.

Since Bubble Cleaning Inc. is considered a small corporation and our financial condition

may be shaky during our early years the bank has made us sign a promissory note that the owner

must assume personal liability of company’s debts. This is done by signing a personal guarantee

of the company’s debts over to the bank.

LEGAL ISSUES

Collections

Disputes over payments in which the customer refuses to pay can be avoided by ensuring

the customer signs a written agreement before our services our rendered, this way we have

written proof of money owing if we were to settle in court.

Bubble Cleaning Inc. 28


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Legal Age of Workers

By law you must be 18 or older to clean windows therefore we must ensure an

appropriate screening process for individuals who apply. Since our business expands in the

summer and teenagers are out of school it is possible that they will search for a job with us and

lye about there age. Young men by their nature are prone to taking unnecessary risks and we will

be held legally responsible for any actions they neglect upon.

Competition

Window cleaning is a competitive business and some cleaners try to undercut one another

in terms of pricing. This can lead to violence and abuse among competitors in the forms of

property damage and physical harassment. The government works to avoid these matters through

the Competition Act which include restricting the offering of incentives to customers who have

already had services by another contractor but not offering incentives for existing customers,

refusing to supply a service unless the customer purchases a future service and insisting on being

the exclusive worker for the client.

Tax Issues

The Canada Revenue Agency identifies different corporations for tax purposes. We have

to ensure we understand the certain rates and deductions that will apply to our

corporation. The Canada Revenue Agency publishes a T2 Corporation Income Tax

Guide that distinguishes the rules regarding tax payments for corporations. These include

penalties and fines for late payments, and it states that we have to pay income tax in

monthly installments if our total taxes payable under certain sections is more than $3000.

Under Canadian tax Law we are considered to be a private corporation since we meet the

certain criteria including that we reside in Canada and are not a public corporation or

Bubble Cleaning Inc. 29


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crown corporation. As well, federal corporate tax rates are decreasing annually in

Canada. We should expect to pay 18% starting January 2010, 16.5% in 2011 and 15% in

2012 with a zero corporate surtax. We should also expect to pay two provincial rates

including 5.5% for the federal small business deduction 14% for all other taxable income.

Business Licensing

Business Names Act

Our Corporation must identify itself to the public under a registered name and shall set

out both the registered name and the customer’s name in all contracts, invoices, negotiable

instruments and orders involving goods or services issued or made by the customer.

Liability for Damages

We must ensure our corporations name is not similar to another since business that

suffers damages by reason of the registration of a name that is the same as or deceptively similar

to another business registered name is entitled to recover compensation from the registrant for

damages suffered because of the registration.

Licence Expiration

We must renew our business license every five years.

Personal Information

PIPEDA

We must ensure the protection of our customer’s right to privacy of personal information.

We are only allowed to collect, use or disclose personal information for legitimate business

Bubble Cleaning Inc. 30


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purposes, we must obtain an individual's consent when collecting information assure the

customers that their information will be protected by specific safeguards including locked

cabinets, computer passwords or encryption.

Equipment Requirements

The Occupational Health and Safety act set strict regulations for window cleaning

businesses to ensure safe workplace and work practices. These regulations apply to employers,

including contractors and sub-contractors, who supply window cleaning services, to workers who

engage in window cleaning and to owners of buildings where a worker engaging in window

cleaning may fall a vertical distance of three metres or more. Workers who engage in window

cleaning shall wear or use personal protective clothing, equipment or devices that protect the

worker from the particular hazard to which the worker may be exposed. Every worker shall be

instructed and trained in the care and use of any protective clothing, equipment or device before

the worker wears or uses it. If a worker who is not working from a ladder is exposed to the

hazard of falling more than three metres, the worker shall use a fall arrest system that is

adequately secured to a fixed support and arranged so that the worker cannot fall freely for a

vertical distance of more than 1.5 meters. Failure to comply with these regulations may result in

fines, license suspension or incarceration.

Insurance

In our industry, accidents are possible and therefore it is essential that Bubble Inc have

workers have compensation insurance. According to the Government of Ontario, if you employ

workers it is mandatory that businesses like register with the Workplace Safety and Insurance

Board (WSIB). When a worker is injured, he or she must see a doctor and let the doctor know

that the injury is work related. The worker must tell the doctor a detailed incident on how the

injury is work related in order to have a medical report for workers’ compensation benefit. In

Bubble Cleaning Inc. 31


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addition, the worker must complete a workers’ report of injury/disease form and employer must

complete one too. WSIB will decide the amount of compensation by looking at the worker’s

report of injury, medical report and employer’s report. Bubble Company Inc. employers will pay

for the worker’s transportation on the day of the injury.

Under the WSIB, depending on the injury/ illness, an employee will receive 85% of

his/her wage. They will receive health care costs, transportation costs to a doctor’s office/

therapy session, payment for pain and suffering and costs of living (if severely/ permanently

disabled). Bubble Inc’s employers will pay the worker’s full day of wages for the day he/she is

injured. As a service business, it is very important that Bubble Inc buy workers’ compensation

insurance, so workers will continue to work with us in the long term. Most importantly,

employees are the ones that provide high quality service to our customers therefore they deserve

to receive it and it is Bubble Company Inc. responsibility to provide it.

VIABILITY

Bubble Cleaning Inc. is a new small business venture. After finalizing the

business plan and researching the marketing, operating, human resource, financial and

legal areas, it is concluded that the business will be viable for a long period of time.

There is a market demand for window cleaning for residential homes and low-

commercial buildings. The market research shows that there is lack of supply in Ontario

for window cleaning services; therefore, we are going to supply this service. Bubble

Cleaning Inc. is a small business utilizing a small amount of capital. The owner of

Bubble Cleaning Inc. will receive a considerably high rate of return. In conclusion, it is

believed that the window cleaning service business is a good opportunity business and

the business is going to be viable.

Bubble Cleaning Inc. 32


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CONTINGENCY PLAN

Recession

Bubble Company Inc. may expect a very slow growth for about 1-2 years if public

economic growth decreases or stalls. Once we realize our customers are less willing to pay for

our services, we will lay off 1-2 workers and work less hours. In terms of area of operations, we

will mostly operate in the Greater Toronto Area. Areas outside of the GTA will be scheduled so

that particular area will be serviced in 1-2 days of a particular week or month. This way we can

reduce transportation costs. If our company is short of workers during that particular period, we

will rehire our laid off workers as temporary workers. This is done in order to save time for

qualified workers. Also, it would be easier to work experienced and previous staff because our

supervisors know the worker and how they perform for the company. In order to raise our

awareness during these economic times, we would hand out fliers in residential and commercial

areas. Our company would go into each of the retails and restaurants of that particular area and

would briefly tell them what services we offer as well as giving them our fliers.

Customers

A crisis that Bubble Company Inc. would encounter is when a customer’s cheque

returned as a non-sufficient fund. We will then send Supervisors that had served this

customer to call and inform the customer of the faulty payment. The supervisor must

request cash, a certified cheque or money order. If the customer’s form of payment is a

certified cheque or money order, the supervisor will request it to be sent in the mail or if

we are servicing that area in the near future we will pick it up. Another common crisis

that any service businesses will encounter is complaints from customers. If our company

Bubble Cleaning Inc. 33


Adms 3920
finishes the job and the customer complains about our work, the supervisor will ask what

the customer wants us to do. If the complaint is reasonable and Bubble Company Inc.

employees have inspected the workmanship, the crew will make additional touch ups at

no additional charge. If the customer only wants to lower the price based on the quality

of the workmanship the supervisor may lower the price. The amount the supervisor will

lower it must be less than the amount the customer would like to be lowered.

Exceeding Demand

In certain point of time, demand for window cleaning service may exceed our company’s

available resource to answer it. The simplest way might be rejecting some of the request but by

rejecting the requests means a profit loss or even customer loss for our company. Instead of

rejecting it, Bubble Company Inc. will give discount coupons to customers for their next service

which can be used anytime afterwards. This helps to avoid our customers from going to other

competitors. Bubble Company Inc. chooses job agencies for hiring part time employees because

they can find someone that qualifies for the company’s employment criteria. This is based on

information of potential employees that these job agencies have in their archive which will aid in

a more effective and efficient to look for qualified employees if the situation is dire. Most

importantly, it saves Bubble Company Inc. time and money from training new part-time

employees. As Bubble Company Inc. hires more employees during high seasons, more vehicles

will be needed. The company will rent a vehicle instead of buying another one. This is due to

the fact that the extra vehicle will only be used during high seasons. Therefore, Bubble Company

Inc. will not have to pay the monthly insurance fee, amortization expense and car maintenance

expense when the vehicle is not needed after the high season.

Bubble Cleaning Inc. 34


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APPENDIX

Window cleaning services receive low demand from January to the 1st half of

April and from the 2nd half of November to December and high demand from the 2nd half

of April to the 1st half of November.

Low High
Season Days Season Days
November 15 April 15
December 31 May 31
January 31 June 30
February 28 July 31
March 31 August 31
Bubble Cleaning Inc.
April 15 September 30 35
Adms 3920 Total 151 October 31
November 15
Total 214
From the total days we obtained numbers of 21.57 weeks for the low season and

30.714 weeks for the high season. With the consideration of holidays we acquired 20

weeks for the low season and 30 weeks for the high season which means Bubble

Company Inc. found1000 hours of work available (20 weeks * 5 days * 10 hours) during

the low season and 3000 hours of work available (30 weeks * 5 days * 10 hours) during

the high season. Provided in the data below we assume our sales (service sold: service

available) will be;

Service Sold : Service


Month Available
January 0.3
February 0.4
March 0.5
April 0.5
May 0.6
June 0.8
July 1
August 1
September 1
October 0.9
November 0.7
December 0.5

Bubble Cleaning Inc. 36


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We then computed the average of sales and concluded 48.33% for the low season

and 81.25% for high season. This means that from our available resource of 1000 hours

in the low season we can sell 483 hours and from 3000 hours available in high season we

can sell 2437 hours.

We then assume that Bubble Company Inc can acquire orders as seen in the table;

Number Hour
Small House 43 43
Medium House 60 90
Large House Number Hour
55 110
Small House
Commercial Building 237 237
40 240
Medium
Total House 440 660 483
Large House 470 940
Commercial
Building 100 600
Total 2437

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