` KR

BUSINESS PLAN

TITLE : KIKWETU CATERING SERVICES

PRESENTER. : JEPCHUMBA JUDY

INDEX NUMBER : 5341010729

INSTITUTION :RIFT VALLEY TECHNICAL TRAINING INSTITUTE

SUPERVISOR : MRS ESTHER

SUBMITTED TO: KENYA NATIONAL EXAMINATION COUNCIL IN PARTIAL

FULFILMENT FOR AWARD OF CERIFICATE IN FOOD AND BEVEARAGE

SERVICE MANAGEMENT

EXAM SERIES: JULY, 2020

DECLARATION
Student declaration
I declare that this proposal is my original work and it has not been presented to any other
examination body.

NAME:...............................................
Sign:..................................................
Date:..................................................

Supervisor :
Name:.............................................
Sign:................................................
Date:................................................

ii
DEDICATION
I am dedicating this research proposal to my loving mother for the financial support, my sisters,
and brothers for physical, mental and spiritual support they gave me all through. I also thank my
friends for their support and my supervisor Mrs Esther Murithi. May the almighty God bless you.

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ACKNOWLEDGEMENT
I thank my almighty God for the gift of life and good health throughout the writing of this
project. I wish to acknowledge with gratefulness. My sincere appreciation to my lecturers whom
I have worked with for their help and guidance.
Sincere thanks are due to my supervisor Mrs. Esther Murithi for encouragement, advice,
assistance and timely guidance during the all process of completing this project

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Table of Contents
EXECUTIVE SUMMARY.............................................................................................................1
CHAPTER ONE..............................................................................................................................2
1.0 BUSINESS DESCRIPTION.....................................................................................................2
1.1 BUSINESS NAME....................................................................................................................2
1.2 BUSINESS LOCATION AND ADDRESS..........................................................................2
1.3 BUSINESS OWNERSHIP....................................................................................................2
1.4 TYPE OF BUSINESS............................................................................................................2
1.5 PRODUCT AND SERVICES...............................................................................................2
1.7 JUSTIFICATION...................................................................................................................3
1.8 GOALS OF THE BUSINESS................................................................................................3
CHAPTER TWO.........................................................................................................................3
2.0 MARKETING PLAN............................................................................................................4
2.1 POTIENTIAL CUSTOMERS...............................................................................................4
2.2 COMPETITORS....................................................................................................................4
2.3 MARKET SHARE.................................................................................................................4
2.4 PRICING STRATEGY..........................................................................................................4
2.5 ADVERTISING AND PROMOTION OF YOUR PRODUCTS..........................................5
2.6 DISTRIBUTION STRATEGY..............................................................................................5
CHAPTER THREE......................................................................................................................6
3.0 ORGNIZATION PLAN AND MANAGEMENT.................................................................6
3.1 ORGANISATION STRUCTURE.........................................................................................6
3.2 MANAGEMENT TEAM......................................................................................................6
3.3 OTHERS................................................................................................................................6
3.4 RECRUITMENT AND TRAINING.....................................................................................7
RECRUITMENT.........................................................................................................................7
3.5 PROMOTIONS AND INCETIVES......................................................................................7
3.6 SUPPORT SERVICES..........................................................................................................7
3.7 LICENCE AND PERMIT.....................................................................................................8
CHAPTER FOUR...........................................................................................................................8
4.0 PRODUCTION AND OPERATON PLAN..........................................................................8
4.1 PRODUCTION FACILITIES AND CAPACITY UTILIZATION.......................................9
4.2 PRODUCTION STRATEGIES............................................................................................9

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 4.4 RELVANT REGULATIONS................................................................................................9
CHAPTER 5..................................................................................................................................10
5.0 FINANCAIL PLAN.............................................................................................................10
5.1 MAIN FEATURES PREOPERATIONAL COST..............................................................10
5.2 WORKING CAPITAL REQUIRMENTS...........................................................................10
5.4 PROFORMA BALANCE SHEET......................................................................................11
5.5 PROFORMA BALANCE SHEET FOR THE (PERIOD YEAR 1 ASSETS)....................11
5.5 PROFORMA BALANCE SHEET FOR THE (PERIOD YEAR 2 )...................................11
5.5 PROFORMA BALANCE SHEET FOR THE (PERIOD YEAR 3 )...................................12
5.6 BREAK EVEN LEVEL.......................................................................................................12
YEAR 1......................................................................................................................................14
YEAR 2......................................................................................................................................15
YEAR 3......................................................................................................................................16

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EXECUTIVE SUMMARY

1.0 BUSINESS DESCRIPTION

The name of the business is Kikwetu catering services. Kikwetu means “our culture” I derived the name
from my love of our African cultural dishes The business will be located at Ilula centre next to Ilula
primary which is about 6km from Eldoret town. The business will be a sole proprietorship form of
business and the reason behind this is, the owner is both the boss and the manager. Decision making will
be independent which enhances smooth running of the business also employment of personnel
incentives will be independently and individual matters.

2.0 MARKETING PLAN

The potential customers to the business will be all people no matter the age limit they will be from Ilula
and other places including towns like Nakuru, Kitale and Kisumu. The individuals from Ilula will hire
directly from the firm. It will also employ marketing personnel to market the products to the potential
buyers, customers will be motivated to hire much of our products at a discount as compared to those
who hire less quantity, these customers will be provided with after

The percentage that the business is expecting to get in the firm is approximately to 50% of the total
through the hard work of the staff that will be providing products which gives results within stipulated
time and the price given will also offer guidance to the customers.

3.0 ORGNIZATION PLAN AND MANAGEMENT

The major way to be used in acquiring staff members for the proposed business will be through
recruitment. This will be done at the start of the business, when need arises and when employees leaves
the business.

The interviews will be conducted by the manager, supervisor and the director to evaluate the workers
who are competent.

The training will be for all the staff working with Kikwetu. It will be conducted at intervals to improve
the running of the business. There will be various workshops and meetings where the members will be
asked to attend meetings and conferences to improve the working experience of the employees.

1
4.0 PRODUCTION AND OPERATON PLAN
To enhance growth, advanced technology will have to be improved; therefore the tools used will ensure
that the equipments are sold efficiently to the customers.

The services of advertising will be done by a sales manager. The accountant will audit the services
offered and keep records. After this the records will be taken to the general manager with required items
to be bought. When purchases are in need, the list of all items needed are given to the storekeeper who
will then keep order records and receipts.

5.0 FINANCIAL PLAN

WORKING CAPITAL REQUIRMENTS

Capital 450000
Fixed assets 60000
Furnitures and fittings 250000
Current assets 115000
Stock 60000
Cash at bank 100000
Prepaid rent 165000
Cash in hand 350000
Current liability 335000
Kenya Cooperative Bank loan 50000
Total

Working capital = current assets – current liability

450000=115000-335000

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CHAPTER ONE

1.0 BUSINESS DESCRIPTION

1.1 BUSINESS NAME

The name of the business is Kikwetu catering services. Kikwetu means “our culture” I derived the name
from my love of our African cultural dishes

1.2 BUSINESS LOCATION AND ADDRESS

The business will be located at Ilula centre next to Ilula primary which is about 6km from Eldoret town.

The business address will be;

KIKWETU CATERING SERVICES

P.O BOX 2430-30100, ELDORET

TELEPHONE NUMBER: 0746650092

1.3 BUSINESS OWNERSHIP

The business will be a sole proprietorship form of business and the reason behind this is, the owner is
both the boss and the manager. Decision making will be independent which enhances smooth running of
the business also employment of personnel incentives will be independently and individual matters.
Capital contribution suffering loses and other catastrophes will be an individual importance and also
loses shall not be shared, good relationship with customers will be highly maintained since a lot of effort
will be put forward to attract and maintain them.

1.4 TYPE OF BUSINESS

The business venture is catering services, the business will be solemnly and managed by one person,
hence will be called a sole proprietorship kind of business and it will start as from 2021 since I will have
gotten enough capital to start the business.

1.5 PRODUCT AND SERVICES

The business will offer quality services to the customers without any discrimination whatsoever against
age, gender, tribe and color of the customer. We hire out catering equipment and we also provide
services to our esteemed customers. We hire out equipments like tents, chairs, plates, cutlery, glasses,

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saucepan, jikos, fresh flowers, damask, napkins, planning and organizing of events and many more
products and services.

1.6 INDUSTRY
The business hails in catering sector, it will offer catering services to the potential customers which has
great positive impact on the economy of Kenya the impact include promotion of good relationship due
to exchange of goods and services, free services will be given to all regular customers for instances
subsided prices to item also the business will provide discount to those customers who will transport
goods in large quantities and also according to their frequency of engaging with them.

1.7 JUSTIFICATION
The preliminary research carried out on the catering sector showed that these is no other business of the
same kind around the area, so situating this one here will be of great importance since many people
needs our services and products regardless of the season and other reasons is because of availability of
water, electricity, security provided by police and good infrastructure for easy transportation.

1.8 GOALS OF THE BUSINESS

Short term goals

 To improve on the time taken to transport and market the products by the end of first year.

 It intends to have capitalized on market demand by the end of first year.

 It also seeks to ensure high profit that will be achieved through hard work, self sacrifice and
persistence to competition.

Long term goal

 It intends to increase productivity not forgetting to increase the number of employees.

 I intend to buy trucks for transportation.

 Open other branches in different towns such as Nakuru, Naivasha and Nairobi to cope up with
the needs of the customers.

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CHAPTER TWO

2.0 MARKETING PLAN

2.1 POTIENTIAL CUSTOMERS

The potential customers to the business will be all people no matter the age limit they will be from Ilula
and other places including towns like Nakuru, Kitale and Kisumu. The individuals from Ilula will hire
directly from the firm. It will also employ marketing personnel to market the products to the potential
buyers, customers will be motivated to hire much of our products at a discount as compared to those
who hire less quantity, and these customers will be provided with after hire services such as
transportation of products to the respective places.

2.2 COMPETITORS
The business main competitors will be Loresho and Roses catering services which are situated in the
inner regions of our constituency.

Competitors Strengths Competitors Weakness

They have been in the business for a long They don’t give quality services and products.
period of time. They have higher charges to the services they
They have many premises in different locations provide as compared to us.
They attend seminars and exhibitions in order Their business is located in the places that are
to make their business more efficient. not accessible to customers.

2.3 MARKET SHARE

The percentage that the business is expecting to get in the firm is approximately to 50% of the total
through the hard work of the staff that will be providing products which gives results within stipulated
time and the price given will also offer guidance to the customers.

Loresho catering services has 4 customers Roses 6 customers and Kikwetu has 10 customers.

2.4 PRICING STRATEGY

The pricing strategy will depend on the number of hired items desired margin by the management
competitor’s prices and the cost of items. The first prices will be at least lower to attract the customers
and increase as the days goes by and this will enables the customers to be okay with the prices.

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Product Prices (Ksh)
Tents @2000
The
Chairs @15
Plates @10
Cutlery @100
Glasses @250
Saucepans @150
Jikos @250
Fresh flowers @1500
business also account all the details to avoid loses and to allow the business to run efficiently. The more
you hire large quantity the good and a big discount given to the customer. Welcome all customers

2.5 ADVERTISING AND PROMOTION OF PRODUCTS

Advertising is the activity making an announcement in public medium like; billboard, bicycles or radio
promotions to make sure people see the products or services.

The business will be advertised by use of both written posters and radio this is because they are cheap,
and also the intended customers always acquire information from those stations hence they will be able
to reach us and notice the quality services that we offer.

2.6 DISTRIBUTION STRATEGY

The business will distribute its services directly to the customer. The hiring will be less expensive and
hence increase the
Market share,
Market share Loresho, 72, profit. Our business
20%
Loresho
aims at opening up
Market share,
Kikwetu, 180, Roses some branches in
50%
Kikwetu the nearby centers
to Market share, ensure customers
Roses, 108, 30%

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are attended to without travelling along distance looking for our products and services; this will also
increase the number of customers per day. Our business will use different types and means of
transportation such as pickups, Lorries and Mkokoteni if they are not taking the products to a far place.
The areas we intend for business branching include Eldoret, Turbo trading centres this will maintain
high degree of the response to our products and services.

CHAPTER THREE
General Manager

3.0 ORGNIZATION PLAN AND MANAGEMENT

3.1 ORGANISATION STRUCTURE

Asst. Manager

Supervisor

Sale Personnel Waiters/ Waitresses Accountant

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Driver
3.2 MANAGEMENT TEAM
POSITIONS QUALIFICATION DUTIES RESPONSIBILITIES
General manager Degree in human Coordinate all the Assigning duties to
resource departmental works. the workers
Supervising the
workers
Accountant Has completed CPA Paying workers
1,2,3,4, TO 6
Computer literate Buying the materials
needed.
Receiving
Customers’
payments.

8
 Issue quotations
Store keeper Diploma in store Receiving and issuing Issuing products and
management products inspecting them while
returned by the
customers
Sales personnel Diploma in sales and To advertise and sale Convince customers
marketing. our products and on our quality
2 years experience services to customers products and services.

3.3 OTHERS
POSITIONS QUALIFICATION DUTIES RESPONSIBILITIES
Cleaners At least Certificate Cleaning everywhere in the firm Responsible for
in housekeeping. sanitation
Loaders Healthy and Loading the products to the trucks Loading and
physically fit offloading

3.4 RECRUITMENT AND TRAINING

RECRUITMENT
The major way to be used in acquiring staff members for the proposed business will be through
recruitment. This will be done at the start of the business, when need arises and when employees leaves
the business.

Main sources of recruitment are:-

Interviews

The interviews will be conducted by the manager, supervisor and the director to evaluate the workers
who are competent.

Advertisement

The job shall be advertised on the local newspapers, daily newspaper and the Kikwetu website. The
interested candidates who cannot access the website shall pick application forms from the catering
offices.

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Short listing candidates

The successful candidates shall be published on the local news papers. Thereafter successful candidates
will be informed on when to report to work.

Training

The training will be for all the staff working with Kikwetu. It will be conducted at intervals to improve
the running of the business. There will be various workshops and meetings where the members will be
asked to attend meetings and conferences to improve the working experience of the employees.

3.5 PROMOTIONS AND INCETIVES

Employee’s payments will be fair according to the work each will be doing. Payment will be made at the
end of the month to ensure satisfaction to enable employees have a desire to work effectively.
Hardworking employees will be rewarded to motivate them to work harder and to generate more profit.
Other incentives include free bus fare, tea break and lunch. These incentives will not be included in the
salaries.

Position Basic House Medical Total salary Total salary

salary allowance allowance monthly p.a
Supervisor 15000 2000 1000 18000 216000
Accountant 20000 4000 2000 26000 312000
Sales manager 12000 30000 15000 16500 198000
General manager 38000 6000 3000 47000 564000
TOTAL 85000 42000 21000 107000 129000

3.6 SUPPORT SERVICES

Support services

These are services that will enable the business to go on with its daily activities smoothly.

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They are Legal services which are licensed. The business will acquire a legal permit from the authorities
in order to fulfill legal requirements.

Permit is a legal document that offers proof of compliance with the local authorities’ laws,
regulating structural appearances and safety as well as the sale of products Depending on the type of
business you own.

Water

The business will get its water from the nearest water supply; this water will be used in washing
products and equipments, drinking and also for cooking.

Electricity
The business will get its electricity/Energy from Kenya Power and lightening company through a branch
that is situated in Eldoret town near the business firm

Banking services

Kikwetu Firm will open an account with Kenya Commercial Bank for its normal operations.

Postal and telecommunication

For communication purposes, the business will acquire a postal address where all mails will be
collected.

3.7 LICENCE AND PERMIT

License

The business will acquire a legal permit from the local authority of Kenya, licences enable the business
to proceed and prosper. The business will acquire the certificate from Eldroet county council in order to
fulfill legal requirements.

Permit

Business permit is also needed for the business to register itself as a sole proprietorship under the name
of the owner and it is attained from the town council after paying a specific amount of money

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CHAPTER FOUR

4.0 PRODUCTION AND OPERATON PLAN

ITEM QUANTITY TOTAL VALUE SOURCE
Computer 2 60000 JL distributors
Uniform 10 10000 Nananga design
Fire extinguisher 3 120000 Plaxas hardware
Chairs 200 40000 Ken chair distributors
Tables 10 20000 K.K workshop
Telephone 2 20000 Lily electronics
Cutleries 200 20000 Khetia’s
Sufuria 100 20000 Khetia’s
Tents 10 50000 Wholesales
TOTAL 537 360000

4.1 PRODUCTION FACILITIES AND CAPACITY UTILIZATION

To enhance growth, advanced technology will have to be improved; therefore the tools used will ensure
that the equipments are sold efficiently to the customers.

Equipments

EQUIPMENT CAPACITY SOURCE AMOUNT

Tables Large K.K workshop 200

Overalls Medium Squaredeal 550

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Buckets Medium Eldomatt 200
Washing brush Long Eldomatt 150
Dust bin Large Choronok 200

4.2 PRODUCTION STRATEGIES

The services of advertising will be done by a sales manager. The accountant will audit the services
offered and keep records. After this the records will be taken to the general manager with required items
to be bought. When purchases are in need, the list of all items needed are given to the storekeeper who
will then keep order records and receipts.

4.4 RELEVANT REGULATIONS

Health regulations

Each worker should have medical certificate to certify that he/she is legible to work.

There will be an extinguisher in some areas i.e. at the store and all workers should have uniforms.

Environmental regulation

Environmental regulation should be strictly adhered to by placing dust bins where waste will be
disposed before disposal, cleaners should do their cleaning daily at 6.00 am and the drainage systems
will be constructed to help business dispose all their waste.

Employee compensation act

This act will guide compensation of works incase of death or incapability resulting from accidents while
working.

Employment act

The business will have to comply with the government regulations on hours worked; additional
payments will be given for any extra working hours.

Trademark

This logo will be used to identify the name of the business.

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Work Routine

The employees wont work on Sunday’s and incase of sickness a sick off will be granted to them.

CHAPTER FIVE

5.0 FINANCIAL PLAN

5.1 MAIN FEATURES AND THEIR PREOPERATIONAL COST

ITEMS COST Ksh
Licence 4000
Electricity 3000
Rent 6000
Materials 60000
Advertisement 45000
Fire extinguisher 12000
Uniforms 15000
TOTAL COST 145000

5.2 WORKING CAPITAL REQUIRMENTS

Capital 450000
Fixed assets 60000
Furnitures and fittings 250000
Current assets 115000
Stock 60000
Cash at bank 100000
Prepaid rent 165000
Cash in hand 350000
Current liability 335000
Kenya Cooperative Bank loan 50000
Total

Working capital = current assets – current liability

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450000=115000-335000

5.4 PROFORMA BALANCE SHEET

CASH IN AMOUNT
Sales 942000
Payables 300000
Gross profit 642000
Salaries 10000
Rent 6000
License 4000
Insurance 40000
Advertisement 24000
Total expenses 84,000
Net profit before tax 558,000
Less tax 30% 167,400
Net profit after 390,600

5.5 PROFORMA BALANCE SHEET FOR THE (PERIOD YEAR 1 ASSETS)

Current assets AMONT (KSH)
Cash in hand 260,000
Cash at bank 400,000
Debtors 47,000
Total current assets 707,000

Appreciation 350000
Depreciation 25000
Equipment 50000
Depreciation 10% 2500
Total fixed assets 427500

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Total assets 1,134,500

Current liabilities 335000

Creditors 243600
Accrued expenses 50000
Total current liabilities 1,533,000

Long term liabilities

Owners equity 80000
Total liabilities. 1,613,000

5.5 PROFORMA BALANCE SHEET FOR THE (PERIOD YEAR 2)

Current assets AMONT (KSH)
Cash in hand 270000
Cash at bank 500000
Debtors 474000
Total current assets 1,244,000

Fixed assets
Equipments 330000
Depreciation 10% 33000
Total fixed assets 297,000
Total assets 1,541,000

Liabilities
Current liabilities
Creditors 80,000
Accrued expenses 20,000
Total current liabilities 100,000
Long term liabilities
Owners equity 233,600
Total liabilities. 333,000

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5.5 PROFORMA BALANCE SHEET FOR THE (PERIOD YEAR 3)
Current assets AMONT (KSH)
Cash in hand 270,000
Cash at bank 500,000
Debtors 474,000
Total current assets 1,244,000

Fixed assets
Equipment 360,000
Depreciation 10% 36000
Total fixed assets 324,000
Total assets 1,568,000

Liabilities
Current liabilities
Creditors 60,000
Accrued expenses 20,000
Total current liabilities 80,000
Long term liabilities
Owners equity 233,600
Total liabilities. 313,600

5.6 BREAK EVEN LEVEL

VARIABLE AMOUNT (KSH) AMOUNT (KSH)
Electricity 120,000 318,000
Water 96,000
Telephone 24,000
Fixed assets
Salaries 10,000
Rent
Licence 4,000
Insurance 40,000
advertisement 24,000

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Contribution of the margin

Contribution of the margin = sales – variables expenses

= 942,000-318,000

= Ksh 624,000

Contribution margin = (total sales – variables cost)/ total sales

Contribution margin x 100

= (624000 x 100)/942000

=66.24%

Breakeven level = fixed expenses

Contribution margin %

(60,000 x 100)/66.24

= Ksh. 90,579.71

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19
 YEAR 1
RECEPT/MONTHS 1 2 3 4 5 6 7 8 9 10 11 12 TOTA
Bal/f 6130000 3634000 392500 32450000 387000 394000 100000 399500 396000 394500 391000 12630
Cash form debtors 30000 20000 10000 10000 100000 10000 20000 5000 2000 20000 10000 14700
Capital introduced 700000 100000 100000 250000 305000 308760 359860 400362 445162 491016 535550 584780 55990

Own contribution 100000 500000 10000 16000

Bank loan 100000 10000
Total receipts 900000 7030000 3754000 3406500 2293500 3192000 380000 4033815 4085435 9101620 5055102 4990900 20630
Expenses
Purchase of inputs 55000 50000 10500
Salaries/wages 26000 261000 261000 261000 270000 270000 270000 270000 270000 270000 270000 270000 29690

Rent / rates 60000 60000 60000 60000 60000 60000 60000 60000 60000 60000 60000 60000 72000
Water/electricity
Transport 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 24000
Licenses 50000 50000
Insurance 500000 50000
Bank interest 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 24000
Loan repayment 2000 2000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 14000

Purchase of fixed assets 10000 10000

Other expenses 1000 500 500 500 500 500 500 40000
TOTAL PAYMENTS 287000 3396000 392500 3841000 387000 100000 357000 25700 29500 305000 391000 38527 45610

Net cash flow a-b 613000 3634000 3241500 3841000 387000 394000 100000 399500 396000 394500 391000 391000 47610

YEAR 2
RECEPT/MONTHS 1 2 3 4 5 6 7 8 9 10 11 12 TOTAL

Bal/f 1368943 1124000 139000 220000 2593000 2950000 2995000 3000000 3200000 33150000 3600000 3750000 14200000

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Cash form debtors 28000 3000 39000 42000 45000 40000 41000 42000 40000 42000 40000 45000 47400

Capital introduced 560000 30000 1722619 2134619 259301 3087619 359861 400861 445160 491016 535361 581761 43995

Own contribution 50000

Bank loan 500000

Total receipts 1588000 151000 2511619 2976619 3150000 3286619 3291619 3500000 3695000 3775000 3780000 400000 156890

Expenses
Salaries/wages 261000 261000 261000 261000 261000 261000 261000 261000 261000 261000 261000 261000 3132000

Rent / rates 60000 60000 60000 60000 60000 60000 60000 60000 60000 60000 60000 60000 72000
Water/electricity 10000 10000 10000 10000 10000 10000 10000 10000 10000 10000 10000 10000 120000
Transport 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 240000
Licenses 4000
Insurance 50000
Bank interest 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 12000
Loan repayment 2000 2000 300 100 200 500 800 700 6250
Other expenses
Total payments 464000 385000 380000 388000 373100 370000 382050 3800000 3540000 36580000 3920000 3810000 4905400
Tax payable 3000 3000 3000 3000 3000 3000 3000 3000 3000 3000 3000 3000 120000
Net cash flow a-b 1124000 139000 2200000 2593000 2950000 2995000 3000000 3200000 33150000 3600000 3750000 3945000 24590000

YEAR 3
RECEPT/MONTHS 1 2 3 4 5 6 7 8 9 10 11 12 TOTAL

Bal/f 2459000 3490000 400000 4120100 420000 4300000 4310000 4350000 4360000 4390000 4450000 4500000 46590205

Cash form debtors 30000 35000 30000 10000 20000 30000 30000 20000 10000 10000 10000 10000 682000
Capital introduced 500000 10000 18300 250000
Own contribution 100000
Bank loan 100000
Other expenses
Total receipts 42000 43400 439500 450000 450000 470000 480000 485000 490000 494000 495000 4954000 4895000

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Expenses
Purchase of inputs 55000 40000 36000 42000 30000 38000 45000 43000 40000 38000 35000 35000 439900

Salaries/wages 261000 261000 261000 261000 261000 261000 261000 261000 261000 261000 261000 261000 3132000

Rent / rates 60000 60000 60000 60000 60000 60000 60000 60000 60000 60000 60000 60000 72000
Water/electricity 5000 5000 5000 5000
Transport 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 20000 240000
Licenses
Bank interest 3000 3000 3000 3000 3000 3000 3000 3000 3000 3000 3000 3000 120000
Loan repayment
Purchase of fixed
assets
Other expenses 420500 396000 392500 398600 387000 394000 401000 399500 396000 394500 391000 391000 471000
TOTAL PAYMENTS

Net cash flow a-b 3490000 4000000 4120100 420000 4300000 4310000 4350000 4360000 4390000 4450000 4500000 5000000 4495000

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 DIRECTION TO KIKWETU CATERING SERVICES

AIC KAO LA AMANI

M-PESA
ILULA ELGEYO BORDER
SHOP

KIKWETU
CATERING
SERVICES

LORESHO CONCORD GIRLS SEC.

CATERING
SERVICES
RESIDENTIAL AREA

E&T CONCORD BOYS SEC.

MARK’S RETAIL
SHOP

ELDORET KAPTAGAT ROAD

KEY
BUILDINGS

DIRECTION ARROW

CHURCH.

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