SIKUKU SUPER HARDWARE

TITLE: BUSINESS PLAN.

COURSE CODE:

PAPER NUMBER:

NAME OF PRESENTER: PETER WEKESA SIKUKU

INDEX NUMBER:

PRESENTED TO: THE KENYA NATIONAL EXAMINATIONS COUNCIL IN

PARTIAL FULFILLMENT FOR THE AWARD OF A

CERTIFICATE IN BUILDING CONSTRUCTION

TECHNOLOGY.

SUPERVISOR: MADAM MILDRED MUKHEBI

CENTRE NAME: KIMININI TECHNICAL AND VOCATIONAL COLLEGE

CENTRE CODE:

DATE PRESENTED: NOVEMBER SERIES 2024

1
 DECLARATION
I PETER WEKESA SIKUKU, declare that this work is my own original work and that
it has not been presented to any other institution of higher learning for a similar or
any other award.

NAME: PETER WEKESA SIKUKU

SIGN --------------------------

DATE -------------------------

This business plan has been submitted to The Kenya National Examinations Council with my
permission as the supervisor.

SUPERVISOR’S NAME: MADAM MILDRED MUKHEBI

SIGN ----------------------------

DATE ----------------------------

i
 DEDICATION
I dedicate this work to all academicians, policy makers and other stakeholders in the
academic world. I also dedicate this work to my lovely parents Mr.Wekesa Ibose and Mrs.
Esther Wekesa.

ii
 ACKNOWLEDGEMENT
I would like to express my truthful gratitude to my supervisor, Madam Mildred Mukhebi
for the support, professional advice and guidance since the proposal writing to
completion of the work. I would also like to express my gratitude to the Almighty
God for the wellness, bravery and support in everything until the winding up of this
work . My sincere thanks go to my family for their prayers, encouragement and support
both financially and material support.

Special thanks go to my classmates, friends and other Kiminini Technical and vocational
college trainees for their support in one way or another.

Unique thanks go to my lovely mother for her unending support and prayers for the
completion of this work.

TABLE OF Contents

iii
DECLARATION........................................................................................................................i
ACKNOWLEDGEMENT.........................................................................................................ii
DEDICATION..........................................................................................................................iii
EXUCUTIVE SUMMARY......................................................................................................vi
CHAPTER ONE........................................................................................................................1
1.1: BUSINESS NAME........................................................................................................1
1.2: BUSINESS LOCATION AND ADDRESS..................................................................1
1.3: FORMS OF BUSINESS..................................................................................................2
1.4: TYPE OF BUSINESS.....................................................................................................2
1.5: GOODS AND SERVICES.............................................................................................2
1.6: INDUSTRY......................................................................................................................3
1.7: JUSTIFICATION OF OPPORTUNITY.........................................................................3
1.8: GOALS.............................................................................................................................3
1.9: ENTRY AND GROWTH STRATEGIC........................................................................4
2.0: MARKETING PLAN......................................................................................................5
2.1 CUSTOMERS......................................................................................................................5
2.2: MARKET SHARE...........................................................................................................6
2.3: COMPETITION.................................................................................................................7
2.4: METHODS OF PROMOTION ADVERTISEMENT.......................................................9
2.5: PRICING STRATEGY......................................................................................................9
2.6 SALES TASTICS/STRATEGY........................................................................................10
2.7: DISTRIBUTION STRATEGY.......................................................................................11
CHAPTER THREE..................................................................................................................12
3.0: ORGANIZATION PLAN...............................................................................................12
3.1: ORGANIZATION STRUCTURE...................................................................................12
3.2 MANAGERS AND THEIR QUALIFICATIONS.............................................................12
3.3 PERSONNEL: NUMBERS AND QUALIFICATION.....................................................14
3.4 RECRUITMENT TRAINING AND PROMOTION...................................................15
3.5: REMUNERATION AND INCENTIVES....................................................................15
3.6: LICENSE, PERMITS AND BY LAW...........................................................................16
3.7: SUPPORT SERVICES..................................................................................................16
CHAPTER FOUR....................................................................................................................17
4.0 OPERATION PLAN..........................................................................................................17

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4.2 PRODUCTION OR OPERATIONAL FACILITIES AND CAPACITY.........................17
4.3: PRODUCTION FACILITIES AND CAPACITY.......................................................18
4.3 PRODUCTION OR SERVICE PROCESS STARTEGY..................................................20
4.4 PRODUCTION PROCESS.............................................................................................20
4.5 REQULATION AFFECTING BUSINESS.......................................................................20
CHAPTER FIVE......................................................................................................................21
5.0: FINANCIAL PLAN.......................................................................................................21
5.1: PRE – OPERATION EXPENSES.................................................................................21
5.2.1: Working Capital For Year One................................................................................22
5.3: PREPERATION OF CASH FLOW STATEMENT..................................................24
5.3.2: CASH FLOW STATEMENT FOR YEAR TWO.................................................25
5.3.3: CASH FLOW STATEMENT FOR YEAR THREE...........................................26
5.4: PREPERATION OF PROFORMA INCOME STATEMENT AND BALANCE.......27
5.4.1: PROJECTED INCOME STATEMENT......................................................................27
5.4.2: Proforma Income Statement For Year Two........................................................29
5.5.2: Break Even Analysis for Year Two.......................................................................34
5.6.2: Financial Ratios for Year Two.............................................................................37
5.6.3: Financial Ratios for Year Thee............................................................................37
5.7: DESIRED FINANCING...............................................................................................38
REFFERENCES......................................................................................................................39
Appendix 1...............................................................................................................................40
BUSINESS MAP....................................................................................................................40
Appendix 2...............................................................................................................................41
LOGO.......................................................................................................................................41

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EXUCUTIVE

location and address, the form and type of business, goods and services to be offered by the
business, justification of opportunity, the industry where the business will operate, long and
short-term goals of the business and entry and growth in the market.

Marketing plan

Chapter two presents the marketing plan of the business. It highlights the type of customers
the business will have, the market shares of the business and competition. It also describes
the methods of advertisement and promotion that will be adopted by the business, the pricing
methods to be adopted and the distribution channels that will be SUMMARY
This work is organized in five chapters followed by references and appendices. The details
of each chapter are described as follow.

Business Description

Chapter one presents the introductory part which, among others include business description
which describes the business name,

used by the business.

Organization and management plan

Chapter three of this work describe the organization and management plan of the business. It
highlights the key personnel and other personnel who will aid in the management of the
business. The organizational chart of the business is also described in this chapter. Methods
of recruitment, training and promotion which will be used by the business is also described.
this chapter also describes the remuneration and incentives of the employees. It also
describes the license and permit to be used during operation and the support services to be
used by the business.

Operational and production plan

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Chapter four presents the operational and production plan of the business. it describes the
working hour schedule of the business, goods and services to be offered, the production
facilities and their capacities, production process and the regulations affecting the operations
of the business.

Financial plan

Chapter five describes the financial plan of the business. Under this chapter, the pre-
operational expenses are described. Working capital is also shown in this chapter. It also
shows the cash flow projections of the business and the proforma income statement and the
balance sheet for the three financial years. This chapter also shows the break-even analysis
and financial ratios of the business for the three years. Desired financing and the proposed
capitation are also captured in this chapter.

CHAPTER ONE
1.0 INTRODUCTION

1.1: BUSINESS NAME

The business will be called Sikuku Super Hardware. The word “Sikuku” is a Bukusu word
meaning the great day. The business will be given that name since it will offer many goods
which will be used specifically for blessing purposes. The business name is easily
pronounced by the customers. The business name will attract more customers because of
unique name in that place and also the name is known by the customers who were around as
the owner’s nickname since she was young. It will be located at Trans-Nzoia county and it
will have a startup capital of Ksh 700,000The owner of the business peter wekesa sikuku ,
born in the year 2002. He attended the following schools.

Safina ACK Primary School (K.C.P.E); 2010 – 2018

Muliro Secondary School (K.C.S.E); 2019-2022

Kiminini technical and vocational college (2022)

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1.2: BUSINESS LOCATION AND ADDRESS
The business will be located along the Bungoma Kitale road, opposite total petrol station at
Kiminini. It will be located there due to good road conditions in the area, good
communication that will be facilitate easy smooth running of the business, availability of
financial institutions, nearness to the market and availability of security services in the area.

Sikuku Super Hardware

P.O. BOX 198-30200 Kitale

Email: [email protected]

Face book: Sikuku Super Hardware

Phone: 0790389494

1.3: FORMS OF BUSINESS

The business will be a sole proprietorship form of business. It will have advantages such as
faster decision making, few legal formalities, small amount of starting capital, easy
management, cheap labor force from family members, the sole trade will enjoy all the
profits alone and he will also have a total control over the business. The business will
also experience limitations such as poor decision making due to lack of consultations, poor
management, diseconomies of scale, limited sources of capital, low profit volume,
unlimited liability and business failure in case the owner dies or becomes bankrupt.
The business owner is a holder of certificate in building construction technology.

1.4: TYPE OF BUSINESS

The business will be a trading business type and will obtain its stock from
wholesalers, river banks and manufacturers such as Mabati Rolling Mills, EMAX Steel,
Kifaru Enterprises Ltd, Crown Paints Kenya, Basco Paints, Plascon Kenya Ltd, Nasib
Industrial Products Ltd, Bamburi Cement Ltd, East African Portland Cement Company,
Savannah Cement and Lafarge Cement Company. It will have a total of seven
employees. The business will be affected during rainy seasons which will make roads
unworthy for the transportation of goods.

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1.5: GOODS AND SERVICES.
The business will offer 50kgs and 25Kgs Bamburi Power Plus Cement, Mombasa
Cement, East African Portland Cement and Savannah Cement. It will also offer
common nails, box nails, finishing nails, casing nails, roofing nails, masonry nails, cut
flooring nails and brad nails of 1Inch, 1.25 Inches, 1.5 Inches, 1.75 Inches and 2Inches,
which will be packed in 1/4Kgs, ½ Kgs and 1Kgs. It will offer hammers such as
cross and straight peen hammer, claw hammer, joiner mallet and soft faced hammer. It
will also offer paints such as black oil paints, white enamel paints, grey cement paints
bituminous and aluminum paint, packed in 1Kg, 2Kgs, 3Kgs, 4Kgs and 5Kgs cans. The
business will also offer 6 and 8 feet galvanized corrugated sheets, coated steel roof
sheets and corrugated aluminum roof panels. It will offer goods such as fastener, hand
tools, power tools, keys, locks, hungers, chains, plumbing supplies and electrical supplies.

1.6: INDUSTRY
Sikuku Super Hardware belongs to the building and constructions industry within the entire
Trans- Nzoia County Urban and rural development. Physically competition in the market will
not be easy since the other competitors would offer indirect competition by creating more
awareness and giving more discount to the customers who will directly purchase from them,
this will also be a challenge to the industry. Also, will not be easy be business requires extra
more of capital transportation Services for the building materials in the proposed business,
there will be opportunities of innovation especially in the Trans- Nzoia County County where
most people build houses in order to rent, hence hardware will be ideal for build purposes.

1.7: JUSTIFICATION OF OPPORTUNITY.

The business will have the following opportunities. Good road network. The road condition
in the area is good and less affected by heavy rains. This is favorable for business activities
as it eases the transportation of goods to the customer premises and also the transportation of
business stocks from the point of their purchase to the business, Good security services in
the area. The availability of the police post in the market region enhances security in
the market and as a result minimizes the cases of theft in the market, Nearness to the
market. The area is densely populated with many construction activities. This provides
a steady market to the business, Lack of stiff competition. There are few number of

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hardware businesses in the market as compared to the demand for construction
materials in the market region. This makes the level of competition to be minimal,
Nearness to social amenities. There are social amenities such as banks and other non-
banking financial institutions which gives loans to businesses in the region.

1.8: BUSINESS GOALS.

A goal is a desired result that a business envisions, plans and commits to achieve.

LONG TERM SHORT TERM ACHIEVEMENT

• To open two • To increase profit by Increase the profit margin
branches. at least 5%.

• To redesign the • To increase the Growth of Business by

customer service number of expanding size
research process to employees to 10.
include discounts.

• To improve on the • To achieve at least Expanding the market.

level of the 95% positive
advertisement for customer feedback.
the next three
months.

• To build and nature • To do a thorough Increase the no of

customer SWOT analysis. customers
relationship.

Short - term goals are the desired results that the business envisions, plans and commits
to achieve in the near future, usually less than one year while long - term goals are
the desired results that the business envisions, plans and commits to achieve within a
long period of time, usually more than one year. The business will have the following
long-term and short-term goals:

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 • To build and nature customer relationship.

• To do a thorough SWOT analysis.

• To establish rapport with suppliers.

• To redesign the customer service research process to include discounts.

• To improve on the level of the advertisement for the next three months.

• To open two branches.

• To achieve at least 95% positive customer feedback.

• To expand into new opportunities.

• To increase profit by at least 5%.

• To increase the number of employees to 10.

1.9: ENTRY AND GROWTH STRATEGIC

The business will enter into the market by informing the public about its existence through
the use of sign posts, flyers, WhatsApp postings, printed t-shirts and face book pages for
advertisement.

The business will facilitate its growth by the use of incentives such as discounts,
offering free transportation of goods worth Ksh20000 and more to the customers’
premises and offering after-sale services to the customers, such as free advice on how
to handle various tools and materials for safety measures. The sales and marketing
representatives who will do the promotion and pricing required by the customers.

The business will also create awareness to customers about safety and regulations in the
Sikuku hardware. On the description of sales pattern, the business will depend in changes in
technologies and the organization development, challenges will be implemented. The
business will make sure that the products and service will be known to all Kiminini residence
and the nearby areas there a lot will be sold since the business will have expanded.

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 CHAPTER TWO

2.0: MARKETING PLAN

Sikuku Super Hardware will be distributing its goods to domestic customers such as
constructors who are living within the Kiminini town. Those customers include
Mr.Owala, John and Mrs. Vivian. The customers shall be paying for the goods by cash. The
business will also offer its goods to institutional customers such as St Bridgit girls and St
Bridgit primary school, Kiminini technical and vocational College who shall purchase goods
in large quantity for construction purposes in the institution. The institution will be paying
for goods through cheque. The business will also sell its goods to some retail customers such
as Oscar. General Stores and Jamii Enterprises who shall be buying goods in large quantities
for resale at a slightly higher price to the final users of the products. The retail customers
shall be paying for goods through money transfer or on cash basis or even by credit
purchases.

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2.1 CUSTOMERS

Through research Sikuku super hardware realized that for an entrepreneur to start any
business customers shall be one’s first sector in mind that is to whom his/her products will be
sold to in that without customers no transactions will take place. Being name Sikuku
enterprise it will operate under Industrial customers and also institutional customers since we
shall be supplying out products to institutions such as St Bridgit high school, St Bridgit
primary school and cortege hospital, will also deal with commercial customers who are
interested in the products for resale e.g. retailers and wholesalers for industries like Kamel
manufacture, also to Jua Kali members who require hardware tools for the works. Sikuku
Super hardware will also be a domestic related since will have customers like farmers and
individuals purchasing products for their own use Jembers wheelbarrows and Panga for the
farm use and iron sheets and other for constructions purpose main customers targeted by
Sikuku enterprise are basically builders within the region. They will purpose products in
different quantities thus they are divided into two grounds of which are those buying is small
quantities, large including large scale builders and retailers while for small quantities include
those involved in small building. According to research done by Sikuku as appropriator, it
came into realization that parental customers love their own tested and preference to products
thus in order to satisfy them the owner of the business decided to stock variety of products for
them to choose.

2.2: COMPETITION
Competition is the rivalry among businesses offering similar or different goods and services
in a market with an aim of obtaining market share and maximizing profit. Direct competitors
are those who offer similar goods and services at the same target market with an aim of
maximizing profit while indirect competitors are those who offer different goods and
services to the same target market with an aim of maximizing profit.

The business will have indirect competitors such as Khetias Supermarket, Mama Sharon
Shop, Matunda operators, and Restaurant, Agape Petrol Station, Kiminini Electronics, Best
Lady Boutique and Mahidi General Stores. The business will also have direct competitors
which include Okoa Hardware, Lomut Hardware, Galilaya Hardware and Others.

The business intends to reduce its weaknesses by improving on the level of advertisement
so that it can be known by many customers in the market. The business will also
look for other sources of capital so as to get more capital for its expansion. It will
also adopt the current market prices so as to compete fairly in the market.

NAME STRENGTHS WEAKNESSES

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SIKUKU • High quality products. • New in the market.
SUPER • Improved technology. • Limited sources of
HARDWARE • Nearness to the market. capital.
• Good customer relation. • High prices.
• Highly trained
employees.
• After-sale services.
• Discount to customers.
• Credit sales.
OKOA • Nearness to the market. • Poor customer relation.
HARDWARE • Highly valued goodwill. • No discounts.
• Credit sales. • Lac of after- sale
• Wider sources of capital. services.
• Lower prices. • Low quality products.
• Poor technology.
• Lack of employee
incentives.

LOMUT • Highly valued goodwill. • Far from the market.

HARDWARE • Wider sources of • Lack of after- sale
capital. services.
• Low prices. • Poor road network.
• Credit sales. • Poor technology.
• Poor customer relation.

• Lack of employee
incentives.
• No discounts.
GALILAYA • Highly valued goodwill. • Lack of after sales
HARDWARE • Nearness to the market. services.
• Good customer relation. • Poor technology.
• Credit sales. • Lack of employee
incentives.

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 • Low quality products.
• No discounts.
• Poor technology.
OTHERS • Credit sales. • Poor technology.
• Wider sources of capital. • Low quality products.
• Low prices. • No after-sales services.
• Discount on sales. • Lack of employee
incentives.
• Poor customer relation.
• Poor road network.
The business intends to reduce its weaknesses by improving on the level of advertisement so
that it can be known by many customers in the market. The business will also look for other
sources of capital for its expansion. It will also adopt current market prices.

2.3: MARKET SHARE

The approximate number of people living within Kiminini market is 150,000 people.

Sikuku Super Hardware will target a population of 80,000 people. The business will obtain
13% of the targeted population since it is near the market, it will have good customer relation
to its products will be of high quality, it will offer credit sales to customers and it
will be selling goods at a discount to its customers. The remaining 87% of the
population, 50% will be going to Okoa Hardware, 15% will be going to Lomut
Hardware, 5% will be going to Galilaya Hardware and the remaining 17% will be
going to others.

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hardwares % share Real share
Sikuku hardware 50 Column1 80,000
Lomut hardwaresikuku 15 Others 22500
Lomut Hardware
Cheperur Super Hardware
Cheperur hardware 13 Galilaya Hardware 19500
Galilaya hardware 5 5% 7500
Others 17 25,500
13%

15% 50%

17%

2.4 SWOT ANALYSIS

Name of the strength weakness opportunity threat

Business

Sikuku Offers product Many workers Business is Offers of high

hardware at low prices. thus paying located in services of

high salary populated area their product.

Lomut Nearness to Most of the Good Majority are

hardware densely people are transport low-income

populated area from far system earners

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 Cheperur Selling their • Do not Nearness to Stiff

hardware product at fair offer the market competition

price transportation

to their

customers

Others Offers product Poor Good High cost of

at low prices. customers transport salary

services system payment

2.5: METHODS ADVERTISEMENT AND PROMOTION

2.5.1 ADVERTISEMENT

Advertisement is a notice or announcement in a public medium promoting a product, service

or an event aimed at informing and influencing people who are targeted about the existence
of a product, service, or an event. The business will carry out advertisement in order to
attract new customers to the business, keep the business at the top of customers mind,
introduce new product in the market, give the business a positive image, increase the business
traffic and to generate grand loyalty. The advertisement methods that will be used by the
business include door hungers, flyers, event sponsorship and appearances, radios, televisions,
roadshow and use of social media such as face book, email marketing

METHODS OF FREQUENCY CHARGES PER TOTAL

ADVERTISEMENT PER YEAR FREQUENCY
RADIO 2 15,000 30,000
TELEVISION 1 40,000 40,000
ROADSHOW 3 20,000 20,000

2.4.2 PROMOTION the business will offer promotion platform to its customers by
providing sale after service, giving out free product during its lunching day and reducing
price of products

2.6 SALES TASTICS/STRATEGY

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The hardware intends to display several tactics of which it will lead to attraction of more
customers compared to the competitions. The tactics include credit vales and hire purchase
sales Sikuku will employ a salesman who is qualified can serve the customers to their
satisfaction. The salesman will have a qualification in diploma from any technical institute in
the Country. He will also liable for advertising and persuading customers on them to be
purchased credit and hire purchase will also work so as to attract more customers who will be
willing purchase even if they don’t have cash at the moment thus paying in installments
Sikuku as sole trader thought that hire purchase could enable customers with less money
purchase her products while paying in bits until the final deposit is made. Another advantage
of selling on hire purchase is that the common will be bought at much higher price than it
could have been for cash sales hence gaining profit.

PRODUCTS SIKUKU OKOA LOMUT GALILAYA OTHERS

. SUPER HARDWARE HARDWARE HARDWARE . (Ksh)
HARDWARE . (Ksh) . (Ksh) . (Ksh)
. (Ksh)
50Kgs 750 800 850 750 750-800
Bamburi
Cement.
Nails (1.5 300 320 335 310 300-330
inch)
1Kg Paints 500 520 500 490 480-550
8 Feet iron 950 1000 1000 980 950-1000
sheets
Pipes 150 150 160 140 130-160
Hammer 600 630 650 600 600-650
6 Feet iron 550 540 500 550 520-550
sheets
25Kgs 250 260 230 240 240-300
Bamburi
Cement
2 Inches 200 230 210 225 200-250
common nails
(1kg)

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 2Kgs white 700 680 650 700 650-740
enamel paints
Fasteners 400 380 430 420 400-450
Electric 300 320 300 310 300-340
supplies
Plumbing 350 360 345 340 350-400
supplies
1Kg of 1.75 180 185 175 180 180-190
common nails
Claw hammer 400 450 420 400 420-450

2.7: PRICING STRATEGY

Pricing is an added factor to the products of Sikuku Super Hardware enterprise. The products
will be charged in such a manner that will enable to earn some profit for the enhancement of
the enterprise and also the enhancement of the enterprise and also the price set should be
convenient to Sikuku Super hardware customers.

The enterprise has to consider several factors before setting price of product which include
cost of the price of product that is competitors price government policies, demand, whole
selling and retail from under the cost of products the business had to analyze the products
costs and come up with the final price that cater from the costs of products and tallest earn
some profit from it. The business owner will also have to research on how the competitors
charge their products. Sikuku come into realization that most of them here after maximization
of their profit thus charging high so the business enterprise intends to capitalize on this thus
reducing the price that is through orders to attract more customers, Sikuku enterprise also had
a charge differently when dealing with wholesale buyers and retailers. Another this that
Sikuku noted down is to study the demand of product thus the higher the price of products.
Finally, considerations government policy standards in order to concur with the government
wishes.

2.8: DISTRIBUTION STRATEGY

Distribution is the movement of goods and services from the source, through the distribution
channels, right up to the final consumer or users and the movement of payment to the

xix
opposite direction, right up to the original supplier or producer from the customer. The
business will use direct distribution channels, where the goods will be sold to the final
customer directly. It will also adopt an indirect distribution, where it will sell its products to
some retail shops who will later sell them to the final customers.

• Produce Consumer

• Producer Retailer Consumer

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 CHAPTER THREE

3.0: ORGANIZATION PLAN

3.1: MANAGEMENT AND ORGANIZATION PLAN

Sikuku super hardware will be organized in such a way that management will directly involve
in daily operations and activities of the business. The organization structure will be as
structure as follows.

Organization structure will involve: Manager, Accountant, Cashier, Watchman, Organization

chart and manager.

Manager

Cashier Receptionist

Security Casual

3.2 MANAGERS AND THEIR QUALIFICATIONS

The key manager in the business and in each position will be assigned different duties and
responsibilities; each should have specific qualifications and should be paid different
amounts depending on their contribution to the business as follows;

TITLE QUALIFICATION DUTIES AND SALARY

AND EXPERIENCE RESPONSIBILITIES
Manager • Diploma in • To supervise and lead KSH 50,000
accountancy. the operations of the
• Diploma in business.
building • To implement
technology. business strategies.
• Experience in • To evaluate the
store keeping. performance of the
business.
• To hire and fire
employees.
• To make business

xxi
 decisions.
• To be responsible for
all debts and liabilities
incurred by the
business.

TITLE QUALIFICATION DUTIES AND

AND EXPERIENCE. RESPONSIBILITIES
Cashier. (1) • Diploma in • Handle cash, credit KSH.20,000
accountancy or or chegoe
CPA transactions.
• At least one year • Scan goods and
of working collect payments.
experience in the • Keep records of
same field of transactions.
work. • Answer customers’
• Knowledge in questions concerning
book keeping. prices.
• Knowledge in • Maintain proper
stock taking. books of accounts.
• Knowledge in the • Count money in cash
five accounting drawers at the
packages. beginning and end of
• Aged between shifts to ensure that
24-28 years. the amounts are
• Certificate of correct and that there
good conduct. is adequate change.
Receptionist (1) • At least form • To answer telephone KSH.15,000
four level of calls or direct calls to
education. the appropriate
• Good person.
communication • To receive and send
skills, both mails.
written and • To guide and direct

xxii
 verbal. customers to the
• Basic computer correct destinations.
knowledge. • To maintain all basic
• Must possess equipment’s like fax
multi-task and postage
handling ability. machines.
• Good customer
relation.
• Aged between
22-25 years
Security (2) • At least form • To prevent illegal 15,000
four level of activities in the
education. business.
• Five years of • Protect the
working employees and
experience in the customers from
same field. harm.
• Must have a • To respond to
certificate of incidents and
good conduct. emergencies.
• Aged between • To prepare daily logs
28-31 years. and monthly reports
on the status of the
properties’ security.
casual (3) • At least class • To load and offload •
eight level of goods in a truck.
education. • To maintain clean
• Aged between working
20-26 years. environment.
• Ability to work
under minimal
supervision.

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3.3 PERSONNEL: NUMBERS AND QUALIFICATION
Sikuku super hardware would be operated by the following employees who would make the
business functions more efficiently.

 Manager

Organizers the meeting

Have the responsibility to control the resources

Gives directions to the employees

Recruits, trains and motivates employees

 Sales representatives

Welcomes the customers to the business

To offer goods and services to customers

To park goods to the customers

Supply goods to different institutions

Carrying marketing tasks for the hardware

 Casual

Arranging the stock in the hardware

Cleaning the business premises

 Security guard

Providing security to the business

3.4 RECRUITMENT TRAINING AND PROMOTION.

3.4.1 RECRUITMENT

The business will recruit its staff by advertising for the available vacancies, receiving
applications from various applicants, conducting interviews to the successful applicants and
hiring the successful interviewees. The business will also network with some institutions of

xxiv
higher learning and also the security firms in order to obtain some of the qualified personnel
to the business.

After the recruitment, the business will subject to employees to a month training. The
training will be done in the business premises by various trainers who will be out sourced
from other organizations. The training will be mandatory for every employee since they will
be trained on how to perform their duties and also on their rights when working in the
business environment.

3.4.2 PROMOTION
There will be also promotion of the employees from time to time, the promotion will be
based on the level of education and also the experience possessed by the employee.
Employees who will put a lot of effort towards the achievement of the business goals will be
promoted to higher ranks of working.

3.5: REMUNERATION AND INCENTIVES.

The following shows the remuneration of the employees.

TITLE SALARY AIRTIME NHIF NSSF TOTAL

Manager 30000 500 500 200 31200
Cashier 16000 - 500 200 16700
Receptionis 11000 300 500 200 12000
t 18000 200 1000 400 19600
Security (2) 27000 - 1500 600 29100
Casual (3)
Total 108600

The employees will be provided with free lunch at the expense of the business. There will be
an end year party which will be organized by the business. During the party employees who
will be deemed to have put a lot of effort towards the achievement of business goals will be
recognized and awarded. The employees shall also be given a share of surplus profits if any.

3.6: POLICY AND REGULATIONS AFFECTING BUSINESS

The business will require the legal procedure like
3.6.1 LICENSE
License is a document which gives the business power to operate.
The business will obtain license to legalize its operation to be done,
Name: trade license.
Use: Authorizing trade practices.

xxv
Cost: Ksh. 5500.
Duration: 12 Months.
Origin: Trans - Nzoia County Office.

3.6.2 PERMIT
Permit are documents which gives the business temporary authority to carry out a particular
trading activity.
permits will be required in transportation purpose especially the trading license from the
ministry of trade. The business should be adhering to by law that will make the business legal
to the customers and government and the business itself.

3.7: BUSINESS SUPPORT SERVICES.

The following support services will be considered in the business.
3.7.1 Banking services
In the business, money that will be received should be depending at the bank for salary
purpose hence banking will be required.
3.7.2 Security services
Since the business will be located in the midst of Town, there will be high need for protection
for the customers and the business itself.
3.7.3 Insurance
The business should be insured against theft. Fire, rent and vehicles.
3.7.4 Medical services
The employer and employees shall seek medical attention whoever such career arises from
the nearby hospital.

xxvi
 CHAPTER FOUR

4.0 OPERATION PLAN

The operational plan considers the requirement for the business to function as expected.
Hence for the proposed business to run. It has to provide facilities and equipment. The
operational plan will provide descriptions on how the hardware services will be administered
according to set goals. The hardware layout will be as follows:

4.1 BUSINESS LAY OUT

B – DISPATCH AREA
H -PARKING

E—C & D -- OFFICE

A -RECEPTION

H F I G

xxvii
KEY: I – Store roofing materials

G – Store electrical items H

PARKING

A- Reception
B- Dispatch area

E, C and D – office area

F- Store plumping items

H - Store building materials

4.2 PRODUCTION PROCESS

The business will acquire its goods by placing an order to the various distributors of its
products. Upon the delivery of goods by the distributors, the business will pay for the goods
by cheque or through mobile money transfers. The business will have both cash and credit
purchases.

The business will sell its goods directly to the customers who shall be paying by cash or by
mobile transfers. It will also sell its goods on credit terms to some retailers

4.3 PRODUCTION OR SERVICE PROCESS STARTEGY

This will lay down a production strategy which the operation will flow progressively,
production design and development. The production of this business will be designed in such
a way that quality goods, better services and fair prices will be offered. The operation will be
done from Monday to Saturday and the opening hours will be 8:30 a.m. to 5:30 p.m. The
business will remain closed during public holidays so as to comply with the requirements of
labor laws.

4.4PRODUCT OR SERVICES DESIGNED AND DEVELOPMENT

Sikuku super hardware will be offering building materials from different manufacturers.

These includes; paints cement, roofing, furniture fitting, plumping electrical, locks windows
and among others.
xxviii
 FACILITIES CAPACITIES PRICE PER TOTAL SOURCE
UNIT PRICE
Computer 1 50000 50000 Migigo electronics.

Furniture 3 2000 6000 Kiminini

supermarket
Cutting tools 4 5000 20000 wholesalers

Weighing 2 10000 20000 green hardware

machine distributors
96000
Total

4.4.1 OPERATIONAL FACILITIES

4.2 PRODUCTION OR OPERATIONAL FACILITIES AND CAPACITY

The business will offer 50kg and 25kg Bamburi Power plus Cement, Mombasa Cement, East
Africa Portland cement and Savannah Cement. It will also offer common nails of 1inch, 1.25
inches, 1.5inches, 1.7 inches and 2 Inches packed in ¼Kg, ½Kg and 1Kg. it

will also offer box nails, finishing nails, Casing nails, roofing nails, masonry nails, cut
flooring nails and brad nails, each of 1 inch, 1.25 inches, 1.5inches, 1.7inches and 2inches,
packed in ¼Kg, ½Kg and 1Kg. the business will offer cross and straight peen hammer, claw
Hammer and soft faced hammer. It will offer black oil paints, white enamel Paints, grey

xxix
cement paints, bit ominous and aluminum paints, packet in 1Kg, 2Kgs, 3Kgs, 4Kgs and 5Kg
scans. The business will off galvanized corrugated sheets, coated steel roof sand corrugated
aluminum roof panels, each of 6 feet and 8 feet.
facilities capacities Price Per Total source
Unit price
8 feet galvanized corrugated sheets 70 550 38500

6 feet galvanized corrugated sheets 70 500 35000

8 feet coated steel roof sheets 60 700 42000

6 feet coated steel roof sheets 60 650 39000

8 feet corrugated aluminum roof panel 50 600 30000

6 feet corrugated aluminum roof panel 50 550 27500

50 Kgs Bambari Power Plus Cement 80 500 40000

25 Kgs Bamburi Power Plus Cement 50 250 12500

50 Kgs Mombasa Cement 70 450 31500

25 Kgs Mombasa Cement 50 200 10000

50 Kgs East Africa Portland Cement 40 400 16000

25 Kgs East Africa Portland Cement 40 200 8000

50 Kgs Savanna Cement 50 400 20000

25 Kgs Savanna Cement 30 180 5400

1 inch, 1.25 inches, 1.5 inches, 1.7 inches 200Kgs 200 40000
and 2 inches common nails

1 inch, 1.25 inches, 1.5 inches, 1.7 inches 150Kgs 220 33000
and 2 inches roofing nails

Cross and straight peen hammer 20 400 8000

Claw hammer 20 400 8000

xxx
 White enamel paints of 2 Kgs 70 700 49000

Grey cement paints of 1 Kg 100 200 20000

Fasteners 10 400 4000

Electric supplies 20 300 6000

Plumbing supplies 20 350 7000

Total 530400

The business will employ some technological practices such as the use of computers in
recording daily sales and purchases. This will help to increase the efficiency and reliability
on the records kept by the cashier. The business will employ a total of seven employees to
help in the day - to day running of the business. The business will operate in a rental
building.

.4.5 FACTORS AFFECTING BUSINESS OPERATION

4.5.1 INTERNAL FACTORS

a) STRIKES, Workers strikes can affect business operation negatively since when workers
down their working tools, the business operation will stop.

b) POOR MANAGEMENT,

when the business experience poor management, it can hinder the operation of the business.

4.5.2 EXTERNAL FACTORS

a) GOVERNMENT POLICY The business will adhere to government regulations affecting

it. It will use the government license.
b) . POOR ROADS poor roads will make it difficult for transportation of materials in and out
of the hardware thus delaying of building materials to the customer

xxxi
 CHAPTER 5

5.0 FINANCIAL PLAN

5.1 pre-operational expenses
These are costs that are incurred before the start of the business.
Expenses

License 6000

Rent(deposit) 7000

Electricity 200

Water 400

Advertisements 1500

xxxii
Transport 2000

Purchases 168250

Machinery 41200

Renovation 2000

Miscellaneous 45710

Total 274260

5.2 Working capital

Current asset Year 1 Year 2 Year 3

Stock 301812 40000 50000

Cash 944890 699308 8160052

Debtors 17500 32500 28000

Total assets 1246702 771808 8238052

Current Year 1 Year 2 Year 3

liabilities

Creditors 17500 235000 270000

Loan repayment 133332 133332 133332

Total liabilities 150832 368332 403332

xxxiii
Cash in flow Jan Feb Mar April May June July Aug Sep Oct Nov Dec T

Balance b\f - 37349 32450 28210 25061 22297 20752 20383 20978 22199 24220 269556
6 2 8 4 0 6 2 8 4 0

Cash 70000 - - - - - - - - - - - 70
0

Sales 40000 47000 55000 68000 73000 88000 98000 10550 11550 12550 13550 145500 20
0 0 0 0

Debtors - - 2000 3000 1500 2000 4000 2000 - 1000 2000 - 17

Total cash inflow 74000 41849 37650 35010 32711 30997 30652 30633 32028 34349 37470 410056
0 6 2 8 4 0 6 2 8 4 0

Cash out flow

Pre-operational 27426 - - - - - - - - - - - 27
0

License - - - - - - - - - - - 6000 60

Purchases 10000 12000 10000 13000 15000 17000 14000 10000 15000 17000 20000 12000 16

Salary 62000 62000 62000 62000 62000 62000 62000 62000 62000 62000 62000 62000 74

Transport 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 24

34
Rent 3500 3500 3500 3500 3500 3500 3500 3500 3500 3500 3500 3500 42

Electricity 200 100 100 150 50 200 150 100 200 100 150 200 17

Water 400 350 200 300 100 200 250 300 100 150 100 200 27

Creditors - - - 2000 5000 1000 4000 3000 - 1000 1500 - 17

Repair & - - 1000 1500 1000 2000 1500 1000 1500 2000 1000 1500 13

maintenance

Stationery 200 100 150 200 50 100 150 200 50 100 150 200 24

Advertisements 500 1000 1000 1200 1000 1000 1200 1000 500 1000 1500 1200 10

Loan(bank) 11111 11111 11111 11111 11111 11111 11111 11111 11111 11111 11111 11111 13

Interest (12%) 1333 1333 1333 1333 1333 1333 1333 1333 1333 1333 1333 1333 15

Miscellaneous 1000 500 1500 1200 1000 1000 1500 500 2000 1000 800 1000 11

Total cash 36650 93994 94394 99494 10414 10244 10269 96544 98294 10129 10514 108244
outflow 4 4 4 4 4 4

Net cash flow 37349 32450 28210 25061 22297 20752 20383 20978 22199 24220 26955 301812
6 2 8 4 0 6 2 8 4 0 6

35
 Year two

Cas Jan Feb Ma Apr May Jun July Aug Sept Oct Nov De Tota
h in r il e c l
flow

Bala 30181 330 543 811 1168 161 217234 275385 335141 406931 478092 556
nce 2 268 774 430 886 504 8 4 0 6 2 652
b/f 2 8

Cas - - - - - - - - - - - - -
h

Sale 20000 300 400 550 6200 650 720000 760000 820000 860000 920000 950 7760
s 0 000 000 000 00 000 000 000

Debt 7000 - 500 600 - - 4500 5000 - - - 500 3250

ors 0 0 0 0

Tota 50881 630 948 136 1768 226 287684 350885 415741 419931 568992 652
l 2 268 877 743 886 504 8 4 0 6 2 152
cash 4 0 2 8
inflo
ws

36
Cas
h
outfl
ows

Lice 600 6000

nse 0

Purc 40000 - 500 700 4000 - - 70000 - - 40000 500 3600

hase 00 00 00 00 00
s

Sala 62000 620 620 620 6200 620 62000 62000 62000 62000 62000 620 7440
ry 00 00 00 0 00 00 00

Tran 2500 300 200 - 1500 200 2000 - 3000 1500 2000 200 2150
sport 0 0 0 0 0

Rent 3500 350 350 350 3500 350 3500 3500 3500 3500 3500 350 4200
0 0 0 0 0 0

Elec 200 100 150 200 50 100 200 100 150 250 100 200 1800
tricit
y

37
Wate 300 400 150 200 250 100 150 300 350 100 200 150 2650
r

Cred 50000 - - 400 3000 - 40000 - - 45000 - 300 2350

itors 00 0 00 00

Rep 5000 - 400 300 - 450 - - 3000 2000 - 400 2550

air 0 0 0 0 0
&
mai
nten
ance

Stati 100 50 100 200 100 50 200 100 150 100 150 100 1400
oner
y

Adve 500 100 150 200 1500 100 1000 2000 1500 1000 2000 500 1550
rtise 0 0 0 0 0
ment
s

Loa 11111 111 111 111 1111 111 11111 11111 11111 11111 11111 111 1333
n(ba 11 11 11 1 11 11 32
nk)

38
Inter 1333 133 133 133 1333 133 1333 1333 1333 1333 1333 133 1599
est 3 3 3 3 3 6
(12
%)

Misc 2000 400 150 500 2500 700 1500 1000 2000 1500 1000 300 3200
ellan 0 0 0 0 0 0
eous

Tota 17854 864 137 198 1538 926 122994 151444 88094 129394 123394 173
l 4 94 344 544 44 94 894
cash
in
flow

Net 33026 543 811 116 1615 217 275385 335741 406993 478992 556652 634
cash 8 774 430 888 042 234 4 0 16 2 8 763
flow 6 8 4

Cash Jan Feb Mar Apri May Ju July Aug Sep Oct Nov Dec Tot
in flow l ne al

Balan 6347 7221 846 103 1264 15 188 2267 26944 31358 36669 42556
ce b/f 634 090 059 844 6058 40 116 5326 982 038 294 550
6 02 01 70

39
 14

Sales 1000 1500 200 250 3000 35 400 4500 50000 55000 60000 65000 450
000 000 000 000 000 00 000 000 00 00 00 00 000
0 0 00 0 00
0

Debtor 7000 - 550 600 1000 - - 2000 - 2500 4000 - 280

s 0 0 00

Total 7354 8721 104 128 1564 18 228 2717 31944 36860 42673 49056
cash 634 090 660 904 7058 90 116 7326 982 538 294 550
in 96 02 01 70
flows 14

Cash
outflo
w

Licens - - - - - - - - - - - 6000 600

e 0

Purch 5000 1000 - 120 1200 - - 1500 50000 70000 - 20000 680
ases 0 00 000 00 00 000

Salary 6200 6200 620 620 6200 62 620 6200 62000 62000 62000 62000 744
0 0 00 00 0 00

40
 0 00 0 000

Trans 2000 1000 - 250 2000 - 300 - 1500 - 2000 2500 165
port 0 0 00

Rent 3500 3500 350 350 3500 35 350 3500 3500 3500 3500 3500 420
0 0 00 0 00

Electri 100 200 200 150 100 15 100 150 200 150 100 200 180
city 0 0

Water 400 350 400 200 400 35 100 250 200 100 200 250 320
0 0

Credit - 7000 - 400 4000 - 500 - - 40000 30000 - 270

ors 0 00 0 00 000

Repair - 5000 - - 4000 50 - - 3000 - 2000 - 190

& 00 00
mainte
nance

Statio 100 - 150 50 - - 200 - 100 50 - 100 750

nery

Advert 1000 2000 200 150 1000 10 200 1000 1500 2000 1500 2000 185
isemen 0 0 00 0 00

41
ts

Loan( 1111 1111 111 111 1111 11 111 1111 11111 11111 11111 11111 133
bank) 1 1 11 11 1 11 11 1 332
1

Intere 1333 1333 133 133 1333 13 133 1333 1333 1333 1333 1333 159
sts 3 3 33 3 96
(12%)

Miscel 2000 4000 100 200 1500 40 300 3000 2500 1000 2000 4000 310
laneou 0 0 00 0 00
s

Total 1335 2604 816 244 2469 88 136 2323 58694 19124 11674 11299
cash 44 94 94 344 44 44 344 44 4 4 4 4
outflo 4
w

Net 7221 8460 103 126 1540 18 226 2694 31358 36669 42556 48943
cash 090 596 844 460 0114 81 753 4932 038 294 550 556
flow 02 58 16 26
70

42
 5.4 Preparation of proforma, income statement and balance sheet
Year 1

a.Proforma income statement

Sales 2097500

Less opening stock 168250

Add purchases 165000

COGS and sales 333250

Less closing stock (301812)

COGS (31438)

Gross profit 2066062

Less expenses

Preoperational cost 274260

Salaries 744000

Rent 42000

Stationery 2450

Electricity 1700

Water 2750

Advertisements 10100

Repair and maintenance 13100

License 6000

Miscellaneous cost 11000

Loan repayment 133332 (1240692)

Net profit 825370

43
balance sheet

Fixed assets

Machinery, tools and equipment 412000

Current assets

Stock 301812

Debtors 17500

Cash 944890 1264202

Less current liabilities

Creditors 17500

Loan repayment 133332 (150832)

Working capital 1113370

Net asset 1525370

Financed by

Capital 700000

Net profit 825370

Total capital 1525370

Year 2

i) Proforma income statement

Sales 7760000

Opening stock 301812

Add purchases 360000

Cost of goods available for sale 661812

Less closing stock (6347634) (5685822)

44
Cost of goods sold 5685822

Gross profit 2074178

Less expense

Salaries 744000

Rent 42000

Stationery 1400

Electricity 1800

Water 2650

Advertisements 15500

Repair and maintenance 25500

License 6000

Miscellaneous 32000

Loan repayment 133332 (1004182)

Net profit 1069996

Tools

ii) Balance sheet

Fixed assets

Machinery, tools and equipment 600000

Current assets

Stock 40000

Debtors 32500

Cash 699308 771808

Less current liabilities

Creditors 235000

Loan repayment 133332 (368332)

45
Working capital 403476

Net assets 1371808

Financed by:

Capital 301812

Net profit 1069996

Total capital 1371808

Year 3

• proforma income statement

Sales

Opening stock 50000

Add purchases 680000

COGS and sale 730000

Less closing stock (20000)

COGS (710000)

Gross profit 3190000

Less expense

Salaries 744000

Rent 42000

Stationery 750

Electricity 1800

Water 3200

Advertisements 18500

Repair and maintenance 19000

License 6000

Miscellaneous 31000

46
Loan repayment 133332 (999582)

Net profit 2790418

• Balance sheet
Fixed assets

Machinery, tools and equipment 900000

Current assets

Stock 50000

Debtors 28000

Cash 8160052 8238052

Less current liabilities

Creditors 270000

Loan repayment 133332 (403332)

Working capital 4204720

Net assets 9138052

Financed by:

Capital 6347634

Net profit 2790418

Total profit 9138052

47
Fixed cost Year 1 Year 2 Year 3

License 6000 6000 6000

Salaries 744000 744000 744000

Rent 42000 42000 42000

Loan repayment 133332 133332 133332

Pre-operational cost 274260 - -

Total fixed assets 119592 925332 925332

5.5 Break even analysis

This is the level of operation at which the business total revenue is equal to total cost.

Variable cost Year 1 Year 2 Year 3

Purchases 165000 360000 680000

Electricity 1700 1800 1800

Advertisements 10100 15500 18500

Water 2750 2650 3200

Repair and 13100 25500 19000

maintenance

Transport 24000 21500 16500

Stationery 2450 1400 750

Miscellaneous 11000 32000 31000

48
Total variable cost 230100 460350 770750

¿
Break- even point of year 1=Total ¿ cost Coontributionmargin

Total contribution =sales-total variable cost

=2097500-2301000

=203600

Total contribution
Total contribution margin percentage= ×100
sales

203600
= ×100
2097500

=97.1%

1199592
Break- even point= × 100
97.1

` =SH

¿
Break- even point of year 2=Total ¿ cost contribution margin

Total contribution=sales-total variable cost

=7760000-460350

=7299650

Total contriution
Total contribution margin percentage= ×100
sales

7299650
= ×100
7760000

=94.1%

925332
Break- even point= ×100
94.1

49
 =shs983349.63

¿
Break- even point of year 3=Total ¿ cost Contributionmargin

Total contribution=sales-total variable cost

=45000000-770750

=44229250

Total contribution
Total contribution margin percentage= ×100
Sales

44229250
= × 100
45000000

=98.3%

925332
Break- even point= ×100
98.3

=shs941334.69

Break- even point(BEP) Year 1 Year 2 Year 3

12354 9833 9413

5.6 Financial ratios

This usually expresses the relationship between assets, liabilities and capital. They show
the

Level of which assets, liabilities and capital contribute to the growth of the business.

• profitability ratios Year 1 Year 2 Year 3

GP
i. Gross profit ratio= × 100
Sales

2066062 98.5
Year 1= ×100
2097500

2074178 26.7
Year 2= ×100
7760000

50
 3790000 84.2
Year 3= × 100
45000000

NP
ii.Net profit ratio= × 100
Sales

825370 39.4
Year 1= ×100
2097500

1069996 13.8
Year 2= ×100
776000

2790418 6.2
Year 3= × 100
45000000

Cost of goods sold

iii.Rate of stock turnover=
Average stock

Opening stork + closing stock

AS=
2

31438 0.1
Year 1¿
235031

5685822 1.6
Year 2¿
3475629

710000 11.8
Year 3=
60000

• liquidity ratio Year 1 Year 2 Year 3

Current asset
i. Current ratio=
Current liability

1264202 419:50
Year 1=
150832

771808 21:10
Year 2=
368332

8238052 1021:50
Year 3=
403332

Current asset−closing stock

ii. Acid test ratio=
Current liiability

1264202−301812 319:50
Year 1=
150832

51
 771808−6347634 757:50
Year 2=
368332

8238052−200000 51:25
Year 3=
403332

iii. Working capital=current asset-current liability

Year 1=1264202-150832 1113370

Year 2=771808-368332 403476

Year 3=8238052-403332 7834720

5.7 Desired financing

Dubai Cycle Mart tends to an investment of shs700000 which is the starting
capital of the business. This

capital is expected to bring back maximum profit in order to help in settlement of borrowed
funds

from bank and contribution from friends and family. At the end of three years, the level of
investment is estimated to be sh250000.

the excess amount will be used in the opening of other branches, purchase a business lorry
and

expand the business in general.

5.8 Proposed capitalization

Dubai Cycle Mart intends to obtain its capital from personal savings which will amount to
shs200000, it

will also borrow a loan from KCB bank of Luanda Kshs 400000.The capital will also be
raised through contribution from friends and family members amounting to ash 100000

Source Amount

Personal savings 200000

Loan from KCB bank Luanda Branch 400000

(12%)

52
 Contribution from friends and family 100000

Total capital 700000

APPENDIX I WORK PLAN

S/NO ITEMS JAN FEE MAR APRI MAY JUN

1. Brains of 
business idea

2. Ratting 
office

3. Chapter 1 

4. Chapter 2 

5. Chapter3 

6. Chapter4 

7. Chapter 5 

8. Typing 
&printing

9. submission 

53
APPENDIX II

ITEM AMOUNT

stationery 350

typing 700

printing 550

binding 60

total 1660

54
Appendix 111

BUSINESS MAP

Petrol station

Sikuku super hardware Kiminini Town

BUNGOMA KITALE HIGH WAY

Restaurants Cortege hospital

St Bridgit high sch

55
Appendix 2

M AJ
LOGO EN GO SUP ER HAR DW A R E

56
Appendix 3

LAYOUT

Main shop

Water tank

Toilet

Entrance

57