EXQUISITE TILES DEALERS

BUSINESS NAME : EXQUISITE TILES DEALERS

BUSINESS ADDRESS : P.O BOX 246 – 01100, KAJIADO

PRESENTED BY : JOSEPH WAMUI NJOROGE

REGISTRATION NUMBER : EACR/00674/2016

PRESENTED TO : THE TECHNICAL UNIVERSITY OF

KENYA IN PARTIAL FULFILLMENT OF THE REQUIREMENT FOR

THE AWARD OF DEGREE IN CONSTRUCTION MANAGEMENT

EXAMINATION SERIES : APRIL 2021

EXQUISITE TILES DEALERS

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Contents
DECLARATION.............................................................................................................................5
DEDICATION.................................................................................................................................5
ACKNOWLEDGEMENT...............................................................................................................5
EXECUTIVE SUMMARY.............................................................................................................6
CHAPTER 1: BUSINESS DESCRIPTION....................................................................................7
BUSINESS NAME......................................................................................................................7
BUSINESS LOCATION AND ADDRESS................................................................................7
Location of Exquisite Tiles Dealers............................................................................................8
FORM OF BUSINESS OWNERSHIP........................................................................................8
TYPE OF BUSINESS.................................................................................................................9
BUSINESS PRODUCTS.............................................................................................................9
JUSTIFICATION OF OPPORTUNITY...................................................................................10
INDUSTRY...............................................................................................................................10
INDUSTRY CHARACTERISTICS......................................................................................11
Future of the industry.............................................................................................................12
GOALS OF THE BUSINESS...................................................................................................13
Primary goals.........................................................................................................................13
Short-term goals.....................................................................................................................13
Medium term goals................................................................................................................13
Long-term goals.....................................................................................................................14
ENTRY AND GROWTH STRATEGY....................................................................................14
Entry strategy.........................................................................................................................14
Growth Strategy.....................................................................................................................14
MARKETING PLAN....................................................................................................................16
Business Customers...................................................................................................................16
Market Share..............................................................................................................................16
Business Competition................................................................................................................17
Method of Promotion and Advertising......................................................................................19
Advertising............................................................................................................................20
Pricing Strategy.........................................................................................................................21
Distribution Strategy..................................................................................................................23

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ORGANIZATION AND MANAGEMENT PLAN......................................................................25
Style of management and organization structure.......................................................................25
Business Manager(s) and qualifications....................................................................................26
Personnel, Number, qualifications and Duties..........................................................................27
Recruitment, Training and Promotion.......................................................................................29
Recruitment............................................................................................................................29
Training..................................................................................................................................30
Promotion..............................................................................................................................31
Remuneration and Incentives....................................................................................................31
Remuneration table................................................................................................................31
Incentives...............................................................................................................................32
Business Licenses, Permits and By-laws...................................................................................32
Support Services........................................................................................................................33
PRODUCTION/OPERATION PLAN..........................................................................................34
Production/Operational Facilities and Capacity........................................................................34
Production facilities...................................................................................................................34
Repairs and Maintenance...........................................................................................................35
Cost of equipment..................................................................................................................35
Cost of labour per month.......................................................................................................37
Monthly Overheads per month..............................................................................................37
Total Cost of Production per Month......................................................................................38
PRODUCTION STRATEGY....................................................................................................39
Operational process...................................................................................................................39
Regulations affecting operations...............................................................................................39
Consumers’ protection act.....................................................................................................39
Local taxes.............................................................................................................................40
Licenses and permits..............................................................................................................40
FINANCIAL PLAN......................................................................................................................41
PRE-OPERATIONAL COST...................................................................................................41
Working Capital Requirement...................................................................................................41
Proforma income statement.......................................................................................................42
Pro-forma Statement of Financial Position................................................................................43

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 Projected Cash Flow Statement.................................................................................................45
Break Even Analysis..................................................................................................................46
TOTAL CONTRIBUTION MARGIN..................................................................................47
CONTRIBUTION MARGIN PERCENTAGE.....................................................................47
Desired Financing......................................................................................................................48
Proposed capitalization..............................................................................................................49
Ratio Analysis............................................................................................................................49
RETURN ON EQUITY.........................................................................................................49
RETURN ON INVESTIMENT.............................................................................................50
Profit margin..........................................................................................................................50
Liquidity Analysis.................................................................................................................50
Revenue Ratios......................................................................................................................50
Capital Structure Analysis.....................................................................................................51
SUMMARY OF RATIO ANALYSIS.......................................................................................51

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DECLARATION
I hereby declare that this business plan is my original work. I also affirm that it has not been
presented to any institution leading to the award of a degree or any other award. I therefore
submit it to Technical University of Kenya, leading to the award of Degree in Bachelor of The
Built Environment (Construction Management).

Name: ………………………………

Reg No: ………………………………

Sign………………………………

Date………………………………

DEDICATION
This business plan is dedicated to all my family members, relatives and friends who have always
been supportive throughout the entire life of my studies.

I also dedicate it to all those who believe in me and who believe that I can achieve whatever I set
my mind and heart at, and in the building of my career and the great success awaiting ahead.

ACKNOWLEDGEMENT
I would like to express my sincere gratitude to my supervisor, Mars Betsy, for providing her
invaluable guidance, comment and suggestions throughout the course of the semester. I would
also specially thank all my family members for their endless support financially, and guidance in
order to complete my work, and finally to our God Almighty, who without Him, this work would
not have been possible.

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EXECUTIVE SUMMARY
Business Description

This business will involve a tile selling company operating under the name Exquisite Tiles
Dealers and will be situated in Kitengela, Kajiado County. It will operate as a partnership by Eric
Marega and Moses Thira. The business will focus on providing high-quality tiles at the best
prices to customers.

Marketing Plan

The business will mainly be targeting individuals, institutions, domestic customers and
organizational customers. The targeted customers will be grouped according to the category of
the buildings they have either Newly constructed buildings or Building undergoing renovation

Organizational Plan

The business will be managed by various personnel, in their various sections. The partners will
be the managers and there will be departments including: sales department Marketing ICT
department. They will all work together in order to promote growth of the business

Operational Plan

The company will mainly focus on the achieving the high demands of good quality products
hence it will have an operation plan that will involve the client throughout the process of buying
the tiles.

Financial Plan

The business will require a capital of Kshs 2,247,000. The owner contribution will amount to
Kshs 600,000 for each partner while the borrowed funds will amount to Kshs 345,000. The funds
will be used for start up, preoperational costs and growth.

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CHAPTER 1: BUSINESS DESCRIPTION
BUSINESS NAME
The business will operate under the name Exquisite Tiles Dealers The name all season is a clear
indicator on the exceptional tiles and services the business is going to offer. The business will
acquire the high-quality tiles from imports and Twyford Manufactures, known for their
exceptional tiles. The name will help attract customers since customers go for quality. Tile
dealers shows the business will supply tile related products and services.

BUSINESS LOCATION AND ADDRESS

The business will be located at Kitengela in Kajiado County, Kajiado North Constituency,
Kitengela Ward, Joppa House Building along Nairobi-Namanga Highway. The location is in an
urban center where there are a large number of construction activities and residential
construction sites therefore near potential customers.

The proposed business address will be:

 Address: P.O Box 246 – 01100, Kajiado

 Email: exquisitetiles@gmail.com
 Website: www. exquisitetiles.ac.ke
 Tel No: +244 721 237864

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Location of Exquisite Tiles Dealers

Location of Exquisite Tiles Dealers

FORM OF BUSINESS OWNERSHIP

Exquisite Tiles Dealers will be using a partnership form of business between Eric Marega and
Moses Thira. Partnership has the advantage of reduced workload as work is distributed among
the partners and losses and liabilities are shared among partners unlike sole proprietorship. There
is also specialization brought up by the varied professional partners. The partnership business
requires few legal requirements in its formation compared to a limited liability company.
Moreover, they can raise more capital unlike sole proprietorship. The partners will contribute to
the business as follows:

Eric Marega: He will be the main partner with 60% control of the business in terms of
management and will contribute 45% of the desired capital.

Moses Thira: He will be is the main partner with 40% control of the business in terms of
management and will contribute 45% of the desired capital.

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TYPE OF BUSINESS
The proposed business is the sale of the different tiles to be used in the construction of buildings.
The business intends to commence on 10th January 2022 as this will facilitate enough time for
raising enough capital to start the business and also enough time to acquire legal documents like
licenses. The partners also assume that around this time the economy will have recovered from
the negative effects of the Covid-19 has brought about to the country and world in general.

The major activities of the business will be to:

 Source for tiles from manufactures and import dealers and sell to residents in Kitengela
and surrounding Kajiado areas.

 Transform purchased tiles into required sizes to suit the different needs of the customers.

Minor activity will be to offer transport for business clients and offer crucial consultancy for
clients inquiring about the different floor finishes to new buildings.

After two years of operation, the business will diversify into installation, tile cleaning and repair
services to the various customers.

BUSINESS PRODUCTS
Exquisite Tiles Dealers will provide wide range of tiles that include:

1. Ceramic Tile
2. Porcelain Tile
3. Glass Tile
4. Marble Tile
5. Mosaic Tile
6. Granite Tile
7. Limestone Tile
8. Travertine Tile
9. Quarry Tile
10. Metal Tile
11. Resin Tile

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These many different types are suitable as target market includes both homeowners and
businesses who are looking to update their homes/offices and they will a wide range of products
to choose from.

JUSTIFICATION OF OPPORTUNITY
Currently, Kenya is going through a construction boom. The government and the private sector
have invested heavily on the construction sector of Kenya in order to improve the infrastructure
and provide new residencies for the locals. Kenya has a well-developed construction industry
and with increase in population, opportunities exist in the construction of residential, commercial
and industrial buildings, including prefabricated low-cost housing. This rapid growth of the
construction industry has led to increase for tiling for interior and exterior decorations for
buildings. Exposure to the internet has caused an increase in demand of world class interior
décor to living spaces. According to a report published by Twyford Ceramics Co Ltd, the largest
ceramics factory in East Africa, Kenya has a huge demand for ceramic tiles with an increase of
15 to 20 percent per year.

1. Kitengela is currently experiencing an increase in the construction of real estate property

hence creating market for the different types of tiles to be used in the buildings
2. Good transport network makes it easy for customers to access the business.
3. The physical business location offers easy accessibility to many people from various
areas as it near the Nairobi-Namanga Highway.
4. The business partners are skilled and innovative thereby providing quality services to the
clients.
5. Political stability in the area makes operation of the business smooth and encourages
potential property and real estate investors to invest in the area and this makes the
business gain profit.

INDUSTRY
Exquisite Tiles Dealers will be in the tiles and ceramics industry which is a rapid growing
industry. According to a report published by M.Garside, a researcher a researcher in energy,
environment, chemicals and resources, the African continent consumed just over one billion
square meters of ceramic tiles in 2019, which was a considerable increase since 2008 when
consumption was less than 430 million square meters.

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INDUSTRY CHARACTERISTICS
The tiles and ceramics industry offers the production and sale of tiles products to different
buildings. The industry characteristics include:

 The ceramic industry in Kenya, in comparison to the manufacturing sector as a whole, is

small but produces a wide range of products.

 Ceramic industry is a labour-intensive branch of manufacturing and, therefore, provides

potential employment generation with growth of the industry.

 Freedom of entry and exit. One can join the industry whenever he wants and leave
without any restrictions.

 In Kenya the sourcing most of the raw materials locally.

 Low capital outlay: Tiles requires low capital compared to other building products. This
makes it easy to start a business in this industry.

 Power of suppliers: Suppliers have a lot of power in the tiles industry. To minimize the
power of suppliers, the proposed business will be located near an area with newly
constructed buildings to network with suppliers.

 Highly regulated. Since the timber industry falls under the forest sector, it is one of the
highly regulated by the government given the role the forests play in climatic changes
and food security.

The ceramic tiles production industry is witnessing a rising trend of digital inkjet printing
technology for decoration of tiles. In addition, significant advances in print head design and ink
formulation further expected to enhance the penetration of the aforementioned technology in the
market over the forecast period.

Key players in the industry are integrating with numerous service companies including graphic
studios that aid in developing new graphics for the production of more aesthetically appealing
ceramic tiles. In addition, it includes the suppliers of end line processing to finish the final
product with cuts, grinding, and lapping.

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In 2017, total tile consumption in Africa reached 920 million sqm following uninterrupted
growth with volumes more than doubling over the previous nine years While local production
followed a similar trend, increasing from 308 million sqm in 2008 to 700 million sqm in 2017, it
was still insufficient to fully meet demand. As a result, the African continent continues to be the
third largest microregion for world ceramic tile imports.

Around 77% of total 2018 imports were met by the top three supplier countries, namely China,
Spain and India, which together exported a total of 230.9 million sqm to Africa

The importation mainly comes from the following countries namely:

 India
 China
 UAE
 EUROPE, amongst others

the use of advanced equipment, with a 275 meter long kiln whose firing temperature is 1,170C.
With the better sintering (compacting) temperature and density, the overall quality of our tile
body is higher.

Future of the industry

The report on the global ceramic tiles market provides qualitative and quantitative analysis for
the period from 2017 to 2025. The report predicts the global ceramic tiles market to grow with a
CAGR of 9.7% over the forecast period from 2019-2025. This will be brought about by growing
demand for flooring in residential apartments, commercial buildings, airports, bus, and railways
stations and the rapid growth in population coupled with urbanization along with rising
disposable income. Moreover, there will be increasing demand for better aesthetics and the key
players will adjust in order to meet the customers’ needs

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GOALS OF THE BUSINESS
Primary goals
 Identifying consumer trends to enable the business to stay viable and in high demand.
 Finding constant customers and clients in order to stay into business

Short-term goals
 Contracting an advertising consultant to help analyze and capitalize on the customers’
seeking trends

 To train the employees within the first month of operation on tile cutting and selling.

 Spend the first month learning the primary competition and brainstorming on what our
business has and what we don’t have

 To research and purchase web traffic analysis software to point out current traffic trends

 To register the business, three weeks before it starts its operation.

 To hire a web consultant for a month to propose and implement programming changes to
make the site appeal for broader reaching of audience hence creating awareness of the
existence of the business

 To create awareness of the business through advertising.

Medium term goals

 To increase the revenue by 3% in the end of the first year

 Achieving at least 95% of positive customer feedback

 Increase the total value of sales by 8%.

 Increase the traffic or subscribers to the business website for easy communication and
feedback by 75% in the end of the first year

 Reduce staff turnover by 6% in each of the next four quarters.

 Send a service quality survey to the first customers within 20 days of their first contact.

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  Diversify into installation of tiles.

Long-term goals
 Become the industry leader with brand-building, retention and recruitment.

 Focus on the growth of the business by opening similar branches in other regions of the
country.

ENTRY AND GROWTH STRATEGY

Entry strategy
The business will enter the market through the following strategies;

i. Collecting all legal documents like licenses

ii. Pay the initial rent and furnishing the rooms as well as writing the name of the
business and what it offers on the doors.

iii. Creating awareness; this will be made possible by putting posters in some strategic
areas indicating the location and variety of products offered.

iv. Pricing; the business shall offer low prices than its competitors to attract more
customers

v. Attraction market; this will be achieved through promotional techniques.

Growth Strategy.

The company’s projection indicates an opportunity for growth in terms of increased number of
employees as the number of projects increases, increased number of branches in major towns
countrywide, incorporation of more products so as to ensure that the business keeps on
improving on its performance. In addition, competition is also an imminent challenge that should
be checked into since existing companies may adopt this construction techniques.

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a) Furthermore, the growth strategic efforts will focus on promoting sales through the business
website, Instagram, Twitter and Facebook pages as well as through the WhatsApp and Telegram
business accounts. The key target audience are the developers.

b) Customer reach will be increased by advertising with the main search engines such as Google.
The sales message will emphasize on customer service, communication and unique personalized
and customized designs and proposals.

c) The business website will be promoted through participation in key shows and exhibitions,
where the partners will strive to establish rapport with the key target audience and ensure repeat
sales.

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MARKETING PLAN

Business Customers
The business will mainly be targeting individuals, institutions, domestic customers and
organizational customers. The targeted customers will be grouped according to the category of
the buildings they have:

 Newly constructed buildings

 Building undergoing renovation

The top management will personally get involved in sales, marketing, customer service and
growth. Most of the customers are willing and able to spend their money on high-quality tiles to
give their buildings better aesthetics. The demand is very effective for the business. The market
will be in a position to work with professionals to determine what they want in terms finishes in
their buildings and turn it into reality.

Market Share
When the enterprise is established, the target is to capture about 50% of the market share

The objective of the market share includes:

i. Provision of high-quality services and products to attract more customers.

ii. To capture a wide region of market share.

iii. To provide the best products compared to tile selling companies.

The proposed business will be larger than to other similar business since it will be located where
there is large number of newly constructed building and strategically placed along Nairobi-
Namanga highway to be easily accessed by customers from most parts of Kajiado county.

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 Market Share

20%

45% Exquisite Tiles

Great Wall Ceramics
Jamine Tiles

35%

Business Competition
The business competitors include:

 Great wall ceramics Ltd

 Jasmine tiles Ltd

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 i. Great wall ceramics Ltd
ii. Address

P.O BOX 189

Nairobi

iii. Location

It will be located in Kitengela Town, a few meters from the Kitenegela bus terminus.

iv. Strength

 It’s widely known

 Have excellent customer services
 Offer sales services e.g. transport
 Provide many types of tiles to their customers
 They have established good customer relations

v. Weakness

 Higher prices
 Lack of ethics in the employees
 Poor management as inexperienced managers run their business
 They occasionally have little or no stock of various tiles

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 i. Jasmine tiles Ltd
ii. Address

P.O BOX 19946

Nairobi

iii. Location

It’s located just behind Kitengela town near Naivas Supermarket Kitengela branch

iv. Strengths

 It is highly stocked
 Use direct channel of distribution

v. Weaknesses

 Have no specific working hours. It may be opened or closed any time.

 Offer substandard customer services
 Poor management as inexperienced managers run their business
 They occasionally have little or no stock of various tiles

In order to cope up with the competition we will need to capitalize on the weaknesses of our
competitors so as to attract more clients by;

 Accommodate all the major of the most common tile types and readily available in stock
 Ensure a proper and well-maintained website that attracts more clients
 Offer affordable pricing features
 Ensure proper and excellent personal and full service for clients

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Method of Promotion and Advertising
On the sale of our products, we will employ different methods of advertising and promotion i.e.,
we will apply the 4P’s of marketing:

1. Product: The products will be presented in the following ways;

- Quality- The company will ensure provision of high-quality products services to satisfy
customer needs

- Attractive features- the products to be displayed on the website will be made attractive and
appealing by taking quality photos of them

2. Place: My location is strategic since it is close to where I can source most of my clients,
as it is near a common highway that accesses many parts of Kajiado County.
3. Price: The pricing features the business will be fair to both high-level income developers
and low-level income developers. The starting prices will be fair so as to attract more
clients.
4. Promotion: Our plan on promotion is to give discount on those services that will low
demand so as to sell them out. We will also ensure that once in three months we give free
services for those who will seek services of more than Ksh 500,000 and to some reward
them with a related service. This will be a way of promoting our business to our clients.
• Organize an event in the business premises. The event may involve a talk on how to
conserve the environment and after the end of the talk the manager of the business will
create awareness of the business and its products.

Advertising
We are planning on spending ksh.100, 000 on advertising. In order to determine and
measure the effectiveness of the advertising methods, we will calculate the amount and
rate at which sales will improve from time to time and get know the number of clients’
turn up with time. We will employ;
 Social media
Advertising through Facebook, twitter and Instagram. Most people particularly in
Kenya are social media addicts and by making advertisement in these platforms it
will reach more audience.

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  Magazines
For instance, insiders from the office will be given to clients after services. As the
managers, we will also ensure its appearance in the firm website for easy
accessibility. It will be made and rated among the ‘Top Stories’ in the website so
that many people can reach it.
 Use of business cards – This will be done through issuing people with the business
cards in various streets.
 Print advertising
 Media
This type of advertising will create awareness for those who do not know about
the firm. This will attract the public figure at large. We will use Citizen Radio and
Citizen TV to advertise no matter its costly nature. Advertising in Radio will be
for two minutes and in TV three minutes where the sales promotion will be made
and pictures of the designs and plans being sold.
 Billboard
At the entrance of the Kitengela town, we will ensure a well-designed billboard
with attractive designs is erected so that anyone who enters the street recognizes
the existence of the firm.

Pricing Strategy
In a successful business these should be a balance between the cost of products, services and
what the customers are able and capable to afford willingly. This comparison should ensure
profits are gained into the business. The premium price approach will be used when introducing
products and services to the market. The services prices will gradually change as per standards
depending on the customers and the competitors.

My business will offer affordable prices for its services and products to the standard and make
profits without customers’ exploitation.

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Some of the factors that will determine the selling price include

i) Discount policies

Discount will attract a large group of customers; customers who pay cash will be awarded a price
discount.

ii) Demand and supply

The higher the demand of goods and services the higher the cost price and the lower the demand
of goods and services the lower the cost price. This is affected by supply and demand curve.

iii) Profits margins

The profit is determined by the sales costs at the trading period. It is therefore important to
realize the profit margins.

Sales Tactics

The business will be influenced by different factors in order to balance its sales volume. Poor
sales tactics strategies may lead to loss and low growth rate of the business. For a business to
stabilize and sustain the goal for its starting it must implement the following

 Personal contact with the customers in work place will be highly encouraged in order
to obtain and maintain customers.
 Qualified staff should be employed to provide quality and reliable services to
customers.
 The business should offer quality services and products to customers. In order to
attract and maintain potential customers.
 The business should be committed, trustworthy and loyal to customers as this will
increase sales volume of the goods and improve the good relationship between the
customers and the business.

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  Offer discount on bulk buying and offer promotional pricing.
 Conduct mass advertising to reach more customers
 Issue coupons where by customers will have a right to buy products at cheaper prices
than normal
 Personal selling: The business will use sales to visit construction sites with sample
products. This will increase sales by reasoning with customers and allowing for
bargaining.
 Quote reasonable and affordable prices so that the customers get better service them
the money they spent hence they will keep coming for more service.

Distribution Strategy
Distribution is the movement of goods and services from the producers to consumers. The
channel of distribution to be used is as follows;

Producer

Retailer

Consumers

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Mode of Transport

The business will hire lorries for transportation of bought tiles to customer’s construction sites
and after one year of operation, the business intends to buy its own lorries for transport.

Distribution challenges
 Theft: there have been cases of thieves waylaying transport vehicles and stealing timber.
 Employee dishonesty: some employees steal or make side-deals with customers or
dropping logs on the way from the forest
 Delays in delivery due to breakdown of vehicles.

Strategies to minimize challenges

 Ensure that the company’s employees and manager understand the importance of
professional ethics
 Well maintain the company’s vehicles to avoid delays brought by breakdown of vehicles.
 The business will secure premises will have sufficient security measures for example:
having enough security guards and CCTV cameras.

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CHAPTER THREE

ORGANIZATION AND MANAGEMENT PLAN

Style of management and organization structure

Structure organization will be a major element of the business hence a key to effectiveness. The
entrepreneur will prioritize the designing of the structure that suits the needs of the business and
maintains consistency between various aspects of structured an adapting it over time to changing
situations.
The business activities will include the following departments:
 Sales department which will handle product selling in the company
 Marketing which will handle the marketing of the businesses’ products and services
 ICT department t ensure the smooth running of the business’ website for customers to
easily buy and access the products catalog.

Manager Manager

Marketing I.C.T
Sales supervisor
manager supervisor

I.C.T
Marketing professional tile
Sales personnel personnel
personell cutters

Secretary Cleaners Watchmen

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Business Manager(s) and qualifications
The business managers will take technical and administration responsibilities of managing the
business with an aim of achieving goals.
Duties
1. He will be responsible for looking for way of motivating employees to ensure quality and
effective work performed.
2. He will be an overall disciplinarian incase of something wrong done whereby he will
discipline the employee who will not follow the rules and regulations of the firm.
3. He will make sure that all employees are working aiming at the goal which is profit or
prosperity of the enterprise.
4. Supervising and monitoring staff in the enterprises
5. Planning, organizing, coordinating and controlling all the activities of the business.
6. Resolving any grievances arising in the enterprise
7. Ensure smooth flow of work in the enterprise
8. Ensure healthy and harmonious relationship between the employees.

The business managers shall be controlling all business operations and activities. Their
qualifications include:
 Has a diploma in human resource management
 Have leadership and communication skills
 Shall be having a working experience of two years in a recognized institution
 Should be creative and ambitious
 Should have managerial skills.
 Should have good communication skills
 Should have authoritative powers to control workers and should have ability to
work without supervision

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Personnel, Number, qualifications and Duties
Personnel Number Qualifications Duties
Marketing manager 1 To report to the
- Should have owner manager on
certificate or how the market is
diploma in sales responding after
and marketing making
- Should have at advertisements
least one-year -. To direct an
experience in organization’s
advertising advertising and
- Should possess a promotional
4-year bachelor’s campaigns
degree in -. To generate ideas
advertising or a for ‘ad’ campaign by
related field such speaking with the
as journalism. sales staff and other
employees
Sales supervisor 1 - .should have .To make reports on
certificate or diploma every sales made
in sales and daily, weekly,
marketing monthly and annually
- .Bachelor’s degree - . To assist owner
in Business managers in leading,
Administration or directing and
related field motivating the sales
- . 2-year previous team
experience in - so as to achieve
customer support, sales objectives
client services, sales, - .To assist the owner
or a related field. manager in providing
professional and
excellent level of
customer service with
existing and new
customers
- .To manage sales
staff

Information 1 - .Should be a - .To monitor and

technology computer literate maintain the

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 personnel(3) - .Should be well computer systems
competent with and networks of
programming Urban Utopia
- .Experience in - .Diagnosing
repair and software and
maintenance of hardware faults and
computers solve technical and
- .should have at least applications problems
diploma and
bachelor’s degree in
computer since or
information
technology
- .Ability to multi-
task, prioritize, and
manage time
efficiently.
Secretary 1 - At least having Ensure proper office
single and group arrangement all the
certificate stage III. time.
- Prior experience not - Ensure all
mandatory. correspondence is
- Good tract as per adequately managed.
secrecy and honesty. - Ensure al typing
- Should be between work is done as
20-30 years of age. scheduled.
- Proven good public - Do any other duties
relation. assigned.
- Good organizational - Ensure incoming
skills. and outgoing mails is
adequately handled.
Research Personnel 2 - Bachelor’s degree - Ensure every
in any course related research given is
to the built submitted on time
environment - Be able to offer
- Minimum of 2 quality research
years’ experience services to the
- Be able to conduct customers
and carry out - Be available when
research without any required
supervision

Cleaners 2 - KCSE D plain - .Ensure general

- .Must have worked cleanliness in both

28 | P a g e
 in a cleaning firm the washrooms and
before the premise generally
Watchman 1 -. He or she have • Responsible for
been a qualified security purposes in
security officer for the work place
more than a year and
must belong to one of
the security
organizations in
Kenya.

Recruitment, Training and Promotion

Recruitment
Recruitment will be done to identify the right and qualified workforce for the business. The
recruitment policy will be drafted in order to ensure that all hired personnel to the company bring
about the value they are hired for. It will assess productivity levels to improve the company’s
performance. The recruitment process will include the following activities:

Advertising Selection shortlisting Interviewing Job Placement

a) Advertising
The vacancies through posters which will be sticked them in different places, through
internet via social media platforms including: WhatsApp, Facebook, Instagram and twitter.
Moreover, notices placed in noticeboards near various towns so that those interested can
apply.
b) Selection shortlisting
The individuals who will have qualified by meeting the minimum requirements for job
applied, will be chosen for interview.

c) Interviewing
Those who have been short listed will be invited for one-on-one interview. The proprietor
will ensure that all the interviewees will not be discriminated or undermined against on any
ground of gender, race, tribe or religion

29 | P a g e
 d) Job placement
The qualified candidates will be given the jobs depending on their skills.

Advantages of recruitment
1. It brings about selection of the most competent and qualified workers since the number of
applicants may be high.
2. It opens the opportunity to find experience and the right person of the position.

Training
Training will be important to ensure the desired knowledge, skills and competences are achieved
by the employees. Continuous Professional Development workshops (CPDs) will be provided
once in a while for the professional workforce to enhance their skills in the evolving fields and to
keep them up to date.
On job training will be used for both new and old workers. This training includes instructions
which will assist in developing manual skills. Job rotation will be used as the business expands
to expand the knowledge of the employees.
Reasons for training
 Improves business performance and productivity by use of desired knowledge, skills and
abilities.
 Gives creativity and innovation tactics which will help the business to remain stable and
grow faster due to keeping in touch with technology hence remain competitive.
 Improves on team work through guidance and counseling, leadership, and
communication.
Advantages of on – job training
1. Saves on time because the training is done in the process of normal working.
2. It is not costly since the organization spends little capital in implementing the program.

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Promotion.
The employees will be promoted depending on their competence to recognize the exceptional
abilities and skills. The promotion policy applies to all employees who qualify for the promotion
with no discrimination, fraternization, favouritism and nepotism.
Promotion is based on experience in the job, high performance level in recent review cycles,
skillset that matches the minimum requirements of the new role and personal motivation and
willingness for a change in responsibilities.

Remuneration and Incentives

Remuneration table
Job title No. of each Basic salary Allowance Total Total annual
(Kshs) (Kshs) monthly salary(Kshs)
(Kshs)
Manager 1 75,000 10,000 85,000 1,020,000
Marketing 1 50,000 8,000 58,000 696,000
Manager
Sales 1 45,000 8,000 53,000 636,000
supervisor
ICT 2 35,000 6,300 82,600 991,200
personnel
Research 1 35,000 6,300 41,300 495,600
personnel
Secretary 1 30,000 4,000 34,000 408,000
Cleaners 2 9,000 1,500 21,000 252,000
Watchman 1 15,000 1,500 16,500 198,000
ICT 1 45,000 8,000 53,000 636,000
supervisor
Sales 2 38,000 8,000 92,000 1,104,000
personnel
536,400 6,436,800

Other remunerations will include:

(a) Off duties and leave

31 | P a g e
Each employee except the watchman and cleaner shall be given off duties every two weeks a day
(once in two weeks) one person at a time. In case of sickness, one shall get sick-off. Each person
will go two weeks paid leave in a year. They will also not work on holidays.

(b) Parties
There shall be an annual party for the employees and the best customer at the end of the year will
be awarded and even the most frequent potential customer.
Incentives
Financial incentives
- Commission: The marketing manager will be given a target of to reach in a week once in
a while and if he/she reaches the target they will receive commission of a certain
percentage of total marketing done.
- Pay and allowances: Salary is the basic incentive for every employee to work efficiently
in the organization. After a period of one year, we will increase the basic pay and
allowances of the employees from time to time. The allowance money will cater for;
i) Overtime allowance,
ii) House allowance
iii) Transport allowance
- Bonus: For a good performance we will reward the appropriate employees with bonus.
Non-financial incentives
- Employee’s recognition programme: This kind will help us to know the best performers
and reward them by recognizing them. This will boost employee’s self-esteem and will
give them motivation to work better.
- Employee participation: Once in a while we will consider employees in decision making
so that they feel a sense of belongingness and feel how significant they are in the
business.
Business Licenses, Permits and By-laws
Since the business is a partnership form of business, in order to register the name successfully
and get the business license (permit), we will need a small cost of registration. This business
license will be displayed in the firm and we will be required to renew it annually. The process
will take 7 days. The process includes acquisition of copy of certificate from KRA and KRA pin
for easy payment of taxes. Under the stamp duty act we will be required to pay the stamp duty of
memorandum and articles of association of ksh. 1500.The business will be bound by the county
by laws as seen in the business license and annual renewal

32 | P a g e
Support Services
The business shall subscribe the following support services to facilitate smooth running of
business and its activities;
 Banking services: The business will open an account with the bank in cases of loan
borrowing that may arise the course of business fiscal year.
 Security services: We will source these services from Kitengela security limited. They
will be installation of surveillance cameras in the premise
 Legal services: We will source legal services from Ndonga advocates occasionally to act
on behalf of Exquisite Tiles Dealers in case of conflicts.
 Insurance services: We will join Jubilee Insurance Company and take insurance cover
for the products and services as a form of risk taking so as to secure our firm in
emergence of uncontrollable risks.

PRODUCTION/OPERATION PLAN

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Production/Operational Facilities and Capacity
For the business to operate efficiently the following tools and machines and equipment will be
needed:
Production facilitiesItem No of Uses Supplier Cost Total
Items Per Cost
Unit
Machines/tools/equipmen          
t
- Manual tile cutter 3 Manually cut tiles to the Blade 8,000
preferred sizes Suppliers ltd 24,000
- Electric tile cutter 3 Electronically cut tiles to the Blade 15,000
preferred sizes Suppliers ltd 45,000
- Diamond blades 4 Used in the electric tile cutters Blade 4,500
Suppliers ltd 18,000
- CCTV cameras 2 For security purposes Digitech 30,000
Electronics 60,000
- cash register system 1 To safe store cash at hand Digitech 28,000
Electronics 28,000
- Internet facility 1 For marketing and selling Digitech 20,000
services Electronics 20,000
- computers 4 For marketing and selling Digitech 35,000
services Electronics 140,00
0
Total        
335,00
0
Furniture          

Shelves/racks 7 For book and files keeping Choice 12,000 84000

Furniture ltd
Display cases 5 Display panels for the tiles Choice 1800 9000
Furniture ltd
Office furniture 4 For general office works Choice 6500 26000
Furniture ltd
Seats &benches 2 For customers in reception Choice 3000 6000
area Furniture ltd
Total         125000

Stationary          

Files 4 Keeping records Blessed 150 600

suppliers ltd
Receipt books 2 Keeping records of purchases Blessed 180 360
suppliers ltd

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 Calculators 2 Doing calculations Blessed 500 1000
suppliers ltd
Pens 12 Writing Blessed 150 1800
suppliers ltd
Total         3760

Other Facilities          

Cleaning supplies 5 Cleaning purposes Blessed 200 1000

suppliers ltd
Glass cleaners 3 Cleaning purposes Blessed 400 1200
suppliers ltd
Sprays cleaners 3 Cleaning purposes Blessed 500 1500
suppliers ltd
Broom and hard brush 2 Cleaning purposes Blessed 200 400
suppliers ltd
Total         4100

Total Costs        
467,86
0

Repairs and Maintenance

The repairs will be taken care off in case there is any break of the above items. In case of break
down, specialists will be hired to carry out repair work. The experts will be sourced from within
town and will be paid according to the amount of damage the machinery or equipment will have.
Routine maintenance practices will be done after monthly on the last Sunday of that month. The
maintenance work will be carried out by specialist from Blade Suppliers Ltd for fist one and half
years as after sale service.

35 | P a g e
Premises layout
The premises will have 3 sectors which are:
 Store- for the storage of different types of tiles
 Show area- some products will be displayed for viewing by the customers
 Offices- the work area for the different employees

36 | P a g e
Cost of equipment
Item No of Uses Supplier Cost Total
Items Per Cost
Unit
Machines/tools/equipmen          
t
- Manual tile cutter 3 Manually cut tiles to the Blade 8,000
preferred sizes Suppliers ltd 24,000
- Electric tile cutter 3 Electronically cut tiles to the Blade 15,000
preferred sizes Suppliers ltd 45,000
- Diamond blades 4 Used in the electric tile cutters Blade 4,500
Suppliers ltd 18,000
- CCTV cameras 2 For security purposes Digitech 30,000
Electronics 60,000
- cash register system 1 To safe store cash at hand Digitech 28,000
Electronics 28,000
- Internet facility 1 For marketing and selling Digitech 20,000
services Electronics 20,000
- computers 4 For marketing and selling Digitech 35,000
services Electronics 140,00
0
Total        
335,00
0
Furniture          

Shelves/racks 7 For book and files keeping Choice 12,000 84000

Furniture ltd
Display cases 5 Display panels for the tiles Choice 1800 9000
Furniture ltd
Office furniture 4 For general office works Choice 6500 26000
Furniture ltd
Seats &benches 2 For customers in reception Choice 3000 6000
area Furniture ltd
Total         125000

Stationary          

Files 4 Keeping records Blessed 150 600

suppliers ltd
Receipt books 2 Keeping records of purchases Blessed 180 360
suppliers ltd
Calculators 2 Doing calculations Blessed 500 1000
suppliers ltd
Pens 12 Writing Blessed 150 1800

37 | P a g e
 suppliers ltd
Total         3760

Other Facilities          

Cleaning supplies 5 Cleaning purposes Blessed 200 1000

suppliers ltd
Glass cleaners 3 Cleaning purposes Blessed 400 1200
suppliers ltd
Sprays cleaners 3 Cleaning purposes Blessed 500 1500
suppliers ltd
Broom and hard brush 2 Cleaning purposes Blessed 200 400
suppliers ltd
Total         4100

Total Costs        
467,86
0

Cost of labour per month

Labour required to perform these services mainly comprise of the administration staff, security
and casuals. For an efficient and effective running of the organization it is important for all
labour functions to coordinate together in order for a good service to be produced.

Job title No. of each Basic salary Allowance Total

(Kshs) (Kshs) monthly
(Kshs)
Manager 1 75,000 10,000 85,000
Marketing 1 50,000 8,000 58,000
Manager
Sales 1 45,000 8,000 53,000
supervisor
ICT 2 35,000 6,300 82,600
personnel
Research 1 35,000 6,300 41,300
personnel
Secretary 1 30,000 4,000 34,000
Cleaners 2 9,000 1,500 21,000
Watchman 1 15,000 1,500 16,500
ICT 1 45,000 8,000 53,000
supervisor
Sales 2 38,000 8,000 92,000

38 | P a g e
 personnel
Total 536,400

Monthly Overheads per month

This includes expenses that Urban Utopia will incur on a monthly basis and incurred as
operational costs. They include amenities like energy and other utilities that support the efficient
running of the business.

Type of overheads Amount (Kshs)

Rent 12,000
Water 2, 000
Electricity 7, 500
Postal charges 4, 000
Cell phone chargers 2, 000
Interest 12, 000
Depreciation 4, 000
Insurance 30, 000
Commission 12, 000
Discount allowed 10, 000
Advertisement 1, 500
Repair and maintenance 20, 000
Transport 5, 000
Total overheads p.m. 95,000

39 | P a g e
Total Cost of Production per Month
This takes into account the costs for materials, labour and overheads.

Item Amount (Kshs)

Cost of materials 385,000
Cost of labour 420,000
Overheads 95,000
Total Production/operational costs p.m. 900,000

PRODUCTION STRATEGY
Through the company’s objective of delivering high-quality tiles to customers with the best
prices possible, it then intends to use the following strategies:
i) The company aims at providing variety of high-quality tiles with modern designs to increase
referrals from clients.
ii) The company also aims in involving each skilled employee in the in the marketing and sales
in order to increase efficiency of the company and boost the sales.
iii) Clients will be given designs to choose from the variety of products in stock and the tile
cutters will cut the tiles to the specified sizes.

Operational process
The following procedure will make sure that operational process is taken care of for the well-
being of the customers;
-The customers may visit the premises or access the company’s website for inquiry of the
different tiles available.
- Customers come up with desired designs or choose from the vast choices provided by the
company
- The right size tiles may be cut up sold directly as bought from manufacturer.
- The company may offer transportation services to the customers

40 | P a g e
- Also, the business will require the customers to leave behind their personal details such as cell
phone number and email address so that in case of any new offers they will get updated. This
strategy will eventually improve monthly sales.

Regulations affecting operations

There are regulations that govern the way a business is supposed to operate under. They are
positive and negative e. g legal restrictions of operating the business within specific times can
affect revenue while legal support to business support growth of small enterprises.’

Consumers’ protection act

The act states that services should be of the right quality and free from manipulated information
that may ruin the client-business relationship. The regulations are that all services be delivered
fully by qualified persons who have one and at the right time to carry out the duty.

Local taxes
Every business should comply with the tax payments authorities toward the county and national
government. Since taxation is a compulsory payment, all businesses should abide by the rule
failure to which is criminal offence. Tax evasion can attract a jail term.

Licenses and permits

These are mandatory and will be acquired as follows:
(i) Trade license; this is essential as per trade license at (cap 492) issued by trade and industry
office from Kajiado trade and industry office.
(ii) Business permit; this will be issued by Kitengela Sub-County offices with fixed charge of:
Registration form Kshs. 1000 (non-refundable amount fee Kshs. 2,500)
(iii)Labour permit; the labour permit will be collected from Kajiado labour office at an estimated
cost of Kshs. 3,000/=.
(iv) Certificate of ownership; this will be obtained from the registrar of business located in
Kitengela town. The business will adhere to rules and regulations of the ministry included in the
payment of N.S.S.F and NHIF payments. The business will source its service from professionals
in the society to help its smooth running.

41 | P a g e
FINANCIAL PLAN

PRE-OPERATIONAL COST
Before the start of the business operations the following pre- operations and costs will be
incurred
Pre-start-up Requirements Cost (Kshs.)
Business registration 20,000
Trading licenses and permits 4,000
Rent + rent deposit 30,000
Insurance policy 10,000
Machines, equipment and tools 20,000
Installation expenses 3,500
Equipment 300,000
Installation of electricity 4,500
Water installation 3,000
Internet installation 5,000
Total Pre-operational costs 400,000

Working Capital Requirement

Items Amount (Kshs)

Current Assets
Debtors 91,000
Cash 1,200,000
Total Current Assets 1,291,000
Current Liabilities
Short term loans 102,000
Creditors 23,000
Bank overdraft 23,000
Total CLs 148,000
Estimated working capital (CA-CL) 1,052,000

42 | P a g e
 Proforma income 2022 2023 2024

statementItem
Sales 3,010,00 3,650,000 4,100,000

0
Costs of Sales 130,000 140,000 160,000
Gross Income 2,880,00 3,510,000 3,940,000

0
Expenses      
Discount allowed 110,000 110,000 110,000
Salaries 1,200,00 1,200,000 1,500,000

0
Purchases 470,000 520,000 600,000
Licensing and permits 15,000    
Electricity bill 26,500 28,000 30,000
Insurance 40,000 40,000 40,000
Rent 151,500 151,500 170,000
Advertisements 60,000 65,000 72,000
Transport 83,000 85,000 85,000
Depreciation 48,000 48,000 48,000
Interest on Loan payment 102,000 102,000 102,000
Repairs 32,000 32,000 32,000
Depreciation 45,000 45,000 45,000
Total Expenses 2,383,00 2,426,500 2,834,000

0
Net Income Before Tax 497,000 1,083,500 1,106,000
Taxation Rate (16%) 79520 173360 176960
Net Income After Tax 417,480 910,140 929,040

Pro-forma Statement of Financial 2022 2023 2024

PositionItem
Assets      
Current assets      
Cash 1,200,000 1,350,000 1,400,000
Debtors 91,000 101,000 110,000

43 | P a g e
 Stock of equipment 200,000 245,000 260,000
Total Current assets 1,491,000 1,696,000 1,770,000
Fixed Assets      
Machinery and equipment 180,000 170,000 166,000
Accumulated depreciation 8,000 8,000 8,000
Vehicles 1,000,000 980,000 945,000
Accumulated depreciation 45,000 45,000 45,000
Furniture 120,000 113,000 108,000
Accumulated depreciation 7,000 6,700 6,000
Fixed Assets 1,300,000 1,263,000 1,219,000
Less Accumulated depreciation 60,000 59,700 59,000
Total fixed assets 1,240,000 1,203,300 1,160,000
Total assets 2,731,000 2,899,300 2,930,000
Liabilities and Owners Equity      

Owner equity 2,165,520 0 0

Long term liabilities      

Add profits for the year 417,480 910,140 929,040

Short term liabilities      

Creditors 23,000 96,580 28,000

Bank loan 102,000 102,000 102,000
Bank overdraft 23,000 94,580 23,000
Total liabilities 565,480 1,203,300 1,082,040
Total liabilities and equity 2,731,000 1,203,300 1,082,040

44 | P a g e
 Projected Cash Flow Statement

Particulars JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC TOTAL
Cash inflow                          
200,00 240,00 260,00 270,00 255,00
Cash sales 220,000 250,000 255,000 265,000 260,000 270,000 265,000 3,010,000
0 0 0 0 0
Collection
0 0 25,000 0 20,000 0 15,000 0 13,000 0 0 18,000 91,000
from debtors
Total cash 200,00 265,00 280,00 285,00 268,00
220,000 250,000 255,000 265,000 260,000 270,000 283,000 3,101,000
inflow 0 0 0 0 0
Cash Outflow                          
100,00 100,00 100,00 100,00 100,00
Salaries 100,000 100,000 100,000 100,000 100,000 100,000 100,000 1,200,000
0 0 0 0 0
Purchases 30,000 40,000 25,000 35,000 30,000 35,000 30,000 40,000 50,000 45,000 50,000 60,000 470,000
Licensing and
15,000 0 0 0 0 0 0 0 0 0 0 0 15,000
permits
Electricity bill 2,000 1800 1,700 2,000 2,200 1,800 2,000 2,500 3,000 2,000 3,000 2,500 26,500
Insurance 40,000 0 0 0 0 0 0 0 0 0 0 0 40,000
Rent 12,000 12,000 12,000 12,000 12,000 12,000 12,000 13,500 13,500 13,500 13,500 13,500 151,500
Advertisement
30,000           30,000           60,000
s
Transport 7,000 7,500 7,000 7,500 7,000 7,000 6,500 6,000 6,500 7,000 7,000 7,000 83,000
Total cash236,00 145,70 151,20 180,50 173,00
161,300 156,500 155,800 162,000 167,500 173,500 183,000 2,046,000
outflow 0 0 0 0 0
119,30 128,80 104,50
Net cash flow 36,000 58,700 93,500 99,200 103,000 95,000 92,500 96,500 100,000 1,055,000
0 0 0
Cumulative 202,00 424,30 628,00 826,00 1,015,00
24,000 82,700 295,500 523,500 731,000 918,500 1,115,000  
cash 0 0 0 0 0

45 | P a g e
Break Even Analysis

BREAK-EVEN LEVELS

Particulars 2022

Total Sales 3,010,000

Fixed costs

License 15,000
Interest on loan 102,000
Insurance 40,000
TOTAL 157,000  
Variable costs  
Electricity bills 26,500
Cost of purchases 470,000
Advertisement 60,000
Salaries 1,200,000

46 | P a g e
 Rent 151,500
TOTAL 1,908,000  

TOTAL CONTRIBUTION MARGIN

=Sales – Total variable costs

=3,010,000– 1,908,000

=1,102,000

CONTRIBUTION MARGIN PERCENTAGE

= Contribution margin x 100

Sales

= 1,102,000 x 100

3,010,000

= 36.61%

Break-even of sales in shillings

= Fixed cost x 100%

Contribution margin

= 157,000 x 100%

47 | P a g e
 36.61

= 428,844.57

Desired Financing

Financing requirements Amount

Pre-operational costs 400,000
Working capital 1,052,000
Fixed assets
Furniture 120,000
Machinery and equipment 180,000
Motor vehicle 1,000,000
Total Desired Financing 2,752,000

Proposed capitalization

Item Amount

48 | P a g e
 Total investment 1,200,000

Own contribution 600,000

Bank loan 102,000

Contribution by well-wishers, family and 345,000

friends

Total 2,247,000

Ratio Analysis

RETURN ON EQUITY
=Net profit after tax/Owners Equity x 100
Year 1 = 417,480/2,165,520 x 100
= 12.28 %
Year 2 = 910,140/2,165,520 x 100
= 42.03 %
Year 3 = 929,040/2,165,520 x 100
= 42.90 %

RETURN ON INVESTIMENT
=Net Profit after tax /Total Investment x 100
Year 1= 417,480/1,200,00 x 100
= 34.79%
Year 2= 910,140/1,200,000 x 100
= 75.845%

49 | P a g e
 Year 3= 929,040//400,000 x 100
= 77.42%

Profit margin
= PBIT /Sales x 100
= 2937000* 100 =30.83%
9525000
Year 1= 417,480/1,200,00 x 100
= 34.79%
Year 2= 910,140/1,200,000 x 100
= 75.845%
Year 3= 929,040//400,000 x 100
= 77.42%

Liquidity Analysis
Current Ratio = Current Assets/Current Liabilities
=1,291,000 = 8.72
1 Year 1= 417,480/1,200,00 x 100
= 34.79%
Year 2= 910,140/1,200,000 x 100
= 75.845%
Year 3= 929,040//400,000 x 100
= 77.42%
48,000

50 | P a g e
Revenue Ratios
Gross Profit Ratio = GI/Sales x 100
= 2,880,000/3,010,000 *100
1746100= 95.68%
= 3510000/3650000*100
1746100= 96.16%
= 3940000/4,100,000*100
1746100= 96.09%

Capital Structure Analysis

Debt Equity Ration= Total Debt/Owner’s Equity
= 100,000/2165120
1746100= 0.04
= 50,000/2165120
1746100= 0.02
= 90,000/2165120
1746100= 0.04

SUMMARY OF RATIO ANALYSIS

S/N Ratio Formula 2022 2023 2024

A Profitability Net profit 12.28 42.03 42.90
ratios after
tax/owners’
equity (100)

51 | P a g e
 Net profit 34.79 75.845 77.42
after tax +
interest (100)
Liquidity CAs/CLs 34.79 75.845 77.42
B analysis
C Revenue GI/sales 95.68 96.16 96.09
ratios (100)
D Capital Total 0.04 0.02 0.04
structure debt/owners’
analysis equity
Self-generated

52 | P a g e
Appendices
1. Map showing the location

2. Premises layout

53 | P a g e