Bussiness plan outline

Title page

1.0 Executive summary

Blessed Cooking Gas Plant is a fully registered and licensed business venture that operates a standard a
cooking gas plant in Kelvin North Bulawayo Zimbabwe. We have been able to secure all the required
licensing from the government.

Our basic services and products offering to our highly esteemed customers as a standard cooking gas
plant is to retail cooking gas to both individual and small businesses. We will also run a related business
that will be involved in retailing gas cookers, cooking gas cylinders, gas cooker accessories and gas
cooker repair and servicing workshop.

We are quite aware that in order to become the number one choice for gas cooker owners who reside in
the neighborhoods where our chains of cooking gas plants will be located, we must continue to make
our cooking gas plant welcoming, easy to locate and that is exactly what we will do.

We are open to the use of latest technology in the cooking gas plants industry. No doubt our excellent
customer service and the range of additional complementary services we offer will position us to
become one of the most preferred cooking gas plants in the whole of Bulawayo.

At Blessed Cooking Gas Plant, we are passionate in the pursuit of excellence and financial success with
uncompromising services and integrity. We are in the industry to make a positive mark.

We are quite optimistic that our values and quality of products and service offering will help us drive our
cooking gas plant business to enviable heights and also help us attract the numbers of clients that will
make the business highly profitable. We are a company that will be dedicated to establishing and
maintaining the best practices as it relates to the cooking gas plants industry.

Blessed Cooking Gas Plant will ensure that all our customers are given first class treatment whenever
they visit our cooking gas plant for refill or to make enquiries. We have a CRM software that will enable
us manage a one on one relationship with our customers no matter how large the numbers of our
customer base may grow to. We will ensure that we get our customers involved when making some
business decisions that will directly or indirectly affect them.

Blessed Cooking Gas Plant is owned and managed by Mr. Givemore Tshuma and his immediate family
members. The business will be financed by the Mr. Givemore Tshuma and his immediate family
members and they will be actively involved in the day to day operation of the cooking gas plant.

Mr. Givemore Tshuma has a HND in mechanical engineering and he has well over 10 years of experience
in the oil and gas industry. He will be bringing his wealth of experience to help build Blessed Cooking Gas
Plant to favorably compete with leaders in the industry.

1.1Bussiness description
A cooking gas plant is a place where both individual and small businesses that also retail cooking gas go
to refill their cooking gas cylinder. It is usually more organized and bigger than the average small scale
gas shops that you can find around street corners.

In essence businesses in this industry retail cooking gas to individuals and small businesses. The Cooking
Gas Plants industry over the years has experienced a modest amount of volatility. As a matter of fact, as
more Zimbabweans switch from kerosene stoves to gas cookers, the demand for cooking gas also
increase.

So also, as per capita disposable income continued to increase, some household, even people in a
smaller apartment would choose to go for gas cooker even if it is camp gas as against settling for the not
too pleasant coal stove or kerosene gas. Besides, in Zimbabwe of today it is not more economical to
make use of

Just like other industry, the cooking gas plants industry has also experienced its fair share of ups and
downs over the last five years. As a result of restiveness in the Kelvin North area and also the recent fall
in gas prices.

The Cooking Gas Plants industry is indeed a very large industry and pretty much thriving in all the parts
of the world especially in countries in Africa. In Zimbabwe alone, there are loads of cooking gas station
scattered all around metropolitan cities such as Bulawayo, Harare, Gweru etc.

The industry is known to employ several thousands of people. There are no cooking gas plant companies
that can boast of having the lion share in the Zimbabwean market; the industry is pretty much open for
competitions.

Although the cooking gas plants industry can be said to be a competitive industry, but it does not in any
way stop entrepreneurs who are creative and financially capable to still make headway in the industry. It
is indeed a profitable industry especially when the business is well located.

No doubt residential estates and busy cities with growing population is highly suitable for cooking gas
plants. The catch is that if there are households that make use of gas cookers in any city, then the city
would have need for a cooking gas plant.

1.3Market analysis

One of the trends in the cooking gas plants industry is that, in the bid to stay afloat in the highly
competitive cooking gas plants industry, owners of cooking gas plants now go the extra mile to ensure
that they make their facility welcoming and conducive for customers.

Cooking gas plants now have stores where they retail gas cookers, gas cylinders, and gas cooker
accessories and also a gas cooker repair and servicing workshop within their facility so as to leverage on
the opportunities around them to generate more income.
Another trend in this line of business is the opening of chains of cooking gas plant in various locations all
around key cities in Bulawayo and Zimbabwe by a licensed and registered cooking gas plant company. So
also some cooking gas plant now do home deliveries as requested by their clients. With this, they can
easily create loyal clientele base

Before choosing a location for our cooking gas plant business, we conducted our feasibility studies and
market survey and we were able to identify the location that will benefit greatly from our products and
service offerings which is why we deiced to settle for Kelvin North Bulawayo.

Essentially those who will benefit from our service offering are those who own gas cookers and small
businesses that retail cooking gas and they are of course busy corporate executives, business owners,
households, students and caterers etc. They are the category of people that we intend marketing our
cooking gas plants services to.

1.4Competitive analysis

From our recently concluded feasibility studies and market survey, we observed that there are several
cooking gas plants businesses and filling stations that retail cooking gas scattered all over the Bulawayo,
as a matter of fact, there are about 3 standard filling stations that retail cooking gas close to same
locations as ours. This goes to show that there is stiffer competition in the industry.

Before launching our cooking gas plant we have critically studied the market and we know that we have
some form of competitive edge. Our competitive advantage is that we have a standard and well –
secured cooking gas plant facility that offers additional complementary services that will definitely help
us attract and retain customers.

Another competitive advantage that we have is the vast experience of our management team, we have
people on board who are highly experienced and understands how to grow business from the scratch to
becoming a national phenomenon. So also the wide varieties of other complimentary services and
products that we offer and of course our excellent customer service culture will definitely count as a
strong strength for the business.

One thing is certain, we will ensure that in future, we open our chains of cooking gas plants in various
cities in Zimbabwe and also sell our franchise. With that our brand will be well communicated and
accepted nationally.

Lastly, our employees will be well taken care of, and their welfare package will be among the best within
our category (startups cooking gas plants) in the cooking gas cum oil and gas industry, meaning that they
will be more than willing to build the business with us and help deliver our set goals and achieve all our
aims and objectives. We will also give good working conditions and commissions to freelance sales
agents that we will recruit from time to time.

1.5Sales and marketing plan

1.5.1SALES AND MARKETING STRATEGY

  Sources of Income

Blessed Cooking Gas Plant is established with the aim of maximizing profits in the cooking gas plant cum
oil and gas industry in Zimbabwe and we are going to go all the way to ensure that we do all it takes to
generate enough incomes from both our basic product and services offerings and our complimentary
services.

Blessed Cooking Gas Plant will generate income by offering the following services and products;

 Cooking Gas

 Gas Cookers

 Cooking Gas Cylinders

 Gas Cooker Accessories

 Gas Cooker Repair and Servicing Workshop

1.6Production and operations

We will currently focus on buying and reselling cooking gas, Gas cookers, cooking gas cylinder, gas
cooker accessories, Gas cooker repair and servicing workshop from selected suppliers. The current
strategy employed by most businesses is buying from wholesalers within the region and then putting a
profit margin on the goods. Most businesses in Africa do not manufacture the products they sell. LPG is
mined mostly in Europe, America and Asia and transported via the pipeline to neighbouring continents.
Our plan is to have our own mobile Gas tanker in order to pick up our own supply form the port instead
of relying on supplier transport. Our suppliers for cooking gas cylinders and gas cooker accessories
include Electrosales Hardware, Halsteds Hardware. Because these are local suppliers, our main aim is to
infiltrate the remote market. We are currently focused on small towns with little to no gas suppliers and
instead of

importing from neighboring countries, we are more focused on the niche market. And due to the nature
of our supply, we do not require large quantities of stock and keep our stock levels at minimum levels.
Our supplier for LP gas is Petregaz, South Africa. We have a 54 metric ton stationary tanker situated in
our Kelvin North site. At any given period in time, we have the capacity to store 2 truckloads of LP Gas.
During peak season, one truckload of gas can be sold out in 2 days. This will then cause a need for a
higher stock levels as well as stock turnover during the peak periods. Our operational approach is to
therefore keep minimal levels during of off seasons due to the low level of stock turnover, and high
levels during peak seasons and well as increase the turnover rate to minimise stock outages.  Our
quality control measures including checking all received goods for completeness as well as making sure
they are of acceptable quality. This is done by comparing the quality checklist with the products
received. LP Gas goes through a quality control check by the Bereau Veritas which in turn issues a
Certificate of Conformity for each truckload delivered.

1.7Human resources management

 Our human resources plan entails a transparent recruitment process which will ensure fair selection of
candidates based on their merits and abilities. Applications are welcome from all suitable candidates
Our business offers equal opportunities to both male and female and due to the nature of human rights,
it is company policy to balance the workforce by employing equal quantities of females as there are
males. Currently, we boast a workforce of 30 employees with hopes to double that number in the next
year. These include, but are not limited to, executive director, Floor managers, Sales managers, Branch
managers and the floor employees. We are looking at opening up our own internal audit department
that will be in charge of ensuring a strong internal control system as well as business compliance to the
relevant bodies.

Blessed Cooking Gas Plant will employ customer centric and skilled people to occupy the following
position;

 Chief Executive Officer

 Gas Plant Manager

 Accountant / Cashier

 Human Resource and Admin Manager

 Pump Attendant

 Store Manager

 Gas Cooker Repairs and Maintenance Manager

 Truck Driver

 Security Guard

1.8Financial plan

Sources and uses of funds

These are the areas we intend generating our start – up capital;

 Generate part of the start – up capital from personal savings and sell of stocks

 Source for soft loans from family members and friends

 Apply for loan from my Bank

1.81Income statement

STATEMENT OF COMPREHENSIVE INCOME FOR THE PERIOD 31 JAN 2022 ENDING 31

DECEMBER 2022

Twelve Months Twelve Twelve Months

 ending 31.12.20 Months ending 31.12.18
ending
31.12.19
$ $ $ $ % $ %
USD % RTGS USD % RTGS USD USD
TURNOVER #REF! #V $ $ $ $ $
AL 43,708, 744,10 60,800, 482,56 422,473
UE! 842.77 4.34 765.62 3.00 .80
$ $ $ $
- - - -
COST OF $ $ $ $ $ $
SALES 850,957 26,252, 410,50 33,542, - -
.46 138.17 9.70 747.67
$ $ $ $ $ $
- - - - - -
GROSS #VALUE 10 $ $ 1 $ 10 $ 100%
PROFIT ! 0% 17,456, 333,59 0 27,258, 482,56 0.0 422,473
704.60 4.64 0 017.95 3.00 0% .80
%
$ $ $ $
- - - -
OVERHEADS $ $ $ $ $ $
- - - - - -
DONATIONS $ $ $ 1 $ $ 0% $ -
- - - % - 300.00 -
$ 0.5 $ $ 2 $ $ 1.8 $ 2%
5,623.0 1% 746,92 6,862. % 560,774 8,565.3 6% 6,448.9
1 9.18 98 .11 6 4
CHEMICALS $ 0.9 $ $ 5 $ $ 16. $ 11%
10,236. 3% 1,090,4 20,236 % 1,653,5 75,896. 48 45,623.
65 99.65 .99 64.68 00 % 59
DEPRECIATIO $ 2.8 $ $ 1 $ $ 8.9 $ 9%
N 30,911. 0% 1,741,5 40,528 0 3,311,5 41,204. 5% 37,340.
23 32.71 .07 % 48.95 97 00
ELECTRICITY $ 0.9 $ $ 4 $ $ 5.1 $ 5%
10,132. 2% 713,59 17,597 % 1,437,8 23,652. 4% 21,600.
68 1.12 .39 82.33 00 00
FUEL $ 0.5 $ $ 8 $ $ 6.9 $ 7%
6,253.2 7% 735,87 32,555 % 2,660,0 32,156. 8% 28,000.
5 5.31 .16 82.31 00 00
INSURANCE $ 0.3 $ $ 5 $ $ 2.8 $ 3%
3,357.0 0% 236,41 8,876. % 725,307 13,256. 8% 12,042.
0 6.09 60 .03 00 16
GAS $ 0.0 $ $ 3 $ $ 2.1 $ 0%
ACCESSORIES 933.12 8% 65,714. 13,929 % 1,138,2 10,000. 7% -
74 .84 06.92 00
GAS $ 0.0 $ $ 0 $ $ 0.0 $ 0%
 - 0% - - % - - 0% -
MOTOR $ 0.1 $ $ 1 $ $ 5.1 $ 6%
VEHICLE - R & 1,667.4 5% 187,85 3,097. % 253,067 23,568. 2% 22,412.
M 0 0.87 14 .29 00 20
PACKAGING $ 0.1 $ $ 0 $ $ 1.8 $ 2%
1,290.7 2% 90,897. 1,759. % 143,788 8,563.0 6% 7,940.1
0 28 74 .23 0 0
PERMITS AND $ 0.9 $ $ 4 $ $ 2.2 $ 4%
LICENCES 10,253. 3% 861,99 17,597 % 1,437,8 10,236. 2% 18,163.
00 8.94 .39 82.33 23 60
POSTAGE $ 0.2 $ $ 1 $ $ 0.7 $ 2%
AND 2,400.5 2% 169,06 3,079. % 251,629 3,500.0 6% 9,840.0
INTERNET 8 0.30 54 .41 0 0
PROTECTIVE $ 0.2 $ $ 1 $ $ 3.3 $ 3%
CLOTHING 2,885.2 6% 203,19 4,997. % 408,358 15,263. 2% 11,720.
3 1.93 66 .58 00 00
RENT $ 0.1 $ $ 1 $ $ 2.6 $ 3%
1,708.7 5% 120,33 5,279. % 431,364 12,365. 9% 11,832.
2 6.47 22 .70 00 00
PLANT & $ 0.3 $ $ 5 $ $ 11. $ 15%
EQUIPMENT - 3,683.8 3% 259,43 15,236 % 1,245,0 54,236. 78 62,441.
R&M 3 2.68 .99 14.68 00 % 97
STATIONERY $ 0.0 $ $ 0 $ $ 1.1 $ 1%
819.82 7% 57,735. 439.93 % 35,947. 5,236.3 4% 3,024.0
67 06 2 0
TEAS AND $ 0.1 $ $ 1 $ $ 1.1 $ 1%
CLEANING 2,044.0 9% 143,94 3,959. % 323,523 5,500.0 9% 3,425.0
1 8.75 41 .52 0 0
ENTERTAINM $ 0.0 $ $ 0 $ $ 0.5 $ 0%
ENT 648.00 6% 45,635. 2,639. % 215,682 2,586.8 6% 700.80
24 61 .35 5
TRAVELLING $ 0.1 $ $ 1 $ $ 3.1 $ 3%
1,451.5 3% 102,22 3,959. % 323,523 14,563. 6% 13,772.
2 2.93 41 .52 00 40
WAGES AND $ 5.6 $ $ 7 $ $ 19. $ 20%
SALARIES 62,111. 3% 4,374,2 74,563 % 6,092,5 88,600. 24 82,661.
85 11.59 .00 42.73 00 % 00
BUILDING $ 0.7 $ $ 3 $ $ 0.7 $ 0%
R&P 8,205.4 4% 577,86 10,998 % 898,676 3,600.0 8% 2,005.8
5 6.85 .37 .46 0 4
INTEREST $ 1.5 $ $
16,959. 4% 1,194,3 -
55 72.26
TAXES $ 1.4 $ $ 2 $ $ 1.6 $ 1%
16,375. 9% 1,153,2 10,558 % 862,729 7,569.2 4% 4,800.0
02 06.52 .43 .40 3 0
TOTAL $ 18. $ $ 6 $ $ 10 $ 100%
 EXPENDITUR 199,951 14 14,872, 298,75 4 24,411, 460,41 0.0 405,793
E .63 % 527.08 2.86 % 096.58 6.96 0% .60
NET PROFIT #VALUE #V $ $ 8 $ 4.5 $ 4%
! AL 2,584,1 34,841 % 2,846,9 22,146. 9% 16,680.
UE! 77.52 .77 21.37 04 20

1.8.2Cash flow Statement

MA JU JUL AU SEP OC NO DE JA FEB MA AP MA TO

Y NE Y GU TE TO VE CE NU RU RC RIL Y TAL
ST MB BE MB MB AR AR H
ER R ER ER Y Y

US US US US US US US US US US US US US
$ $ $ $ $ $ $ $ $ $ $ $ $
Gas cooker
accessories and 20, 20, 20, 20, 20, 20, 20, 20, 20, 20, 20, 20, 20, 260
cooking gas 000 00 00 00 00 00 00 00 00 00 00 00 00 ,00
cylinders .00 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
0 0 0 0 0 0 0 0 0 0 0 0 0
Custom Elution
20, 20, 20, 20, 20, 20, 20, 20, 20, 20, 20, 20, 20, 260
000 00 00 00 00 00 00 00 00 00 00 00 00 ,00
.00 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
0 0 0 0 0 0 0 0 0 0 0 0 0
Gas Sales
160 16 16 16 16 16 16 16 16 16 16 16 16 2,0
,00 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 80,
0.0 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 000
0 00 00 00 00 00 00 00 00 00 00 00 00 .00
TOTAL
INCOME 200 20 20 20 20 20 20 20 20 20 20 20 20 2,6
,00 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 00,
0.0 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 000
0 00 00 00 00 00 00 00 00 00 00 00 00 .00

Gas cooker
accessories and 10, 10, 10, 10, 10, 10, 10, 10, 10, 10, 10, 10, 10, 130
cooking gas 000 00 00 00 00 00 00 00 00 00 00 00 00 ,00
cylinder .00 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
expenditures 0 0 0 0 0 0 0 0 0 0 0 0 0
Elution
Expenditures 5,0 5,0 5,0 5,0 5,0 5,0 5,0 5,0 5,0 5,0 5,0 5,0 5,0 65,
00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 000
00 00 00 00 00 00 00 00 00 00 00 00 00 .00
Gas
Expenditure 150 15 15 15 15 15 15 15 15 15 15 15 15 1,9
,00 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 50,
0.0 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 000
0 00 00 00 00 00 00 00 00 00 00 00 00 .00
Overdraft
Repayment - - - - - -
Loan
Repayment 1,7 1,7 1,7 1,7 1,7 1,7 1,7 1,7 1,7 1,7 1,7 1,7 1,7 22,
33. 33. 33. 33. 33. 33. 33. 33. 33. 33. 33. 33. 33. 532
27 27 27 27 27 27 27 27 27 27 27 27 27 .46
TOTAL
EXPENSES 166 16 16 16 16 16 16 16 16 16 16 16 16 2,1
,73 6,7 6,7 6,7 6,7 6,7 6,7 6,7 6,7 6,7 6,7 6,7 6,7 67,
3.2 33. 33. 33. 33. 33. 33. 33. 33. 33. 33. 33. 33. 532
7 27 27 27 27 27 27 27 27 27 27 27 27 .46

GROSS
SURPLUS / 33, 33, 33, 33, 33, 33, 33, 33, 33, 33, 33, 33, 33, 432
SHORTFALL 266 26 26 26 26 26 26 26 26 26 26 26 26 ,46
.73 6.7 6.7 6.7 6.7 6.7 6.7 6.7 6.7 6.7 6.7 6.7 6.7 7.5
3 3 3 3 3 3 3 3 3 3 3 3 4

NOTES 1: The above

cashflow is in
US dollars
2. Rate to
date is at
US$1:
RTGS$21
5
3: Gas to be
sold at a gross
profit of
USD$0.17 per
kg
4: Five truck
loads of 26MT
to be sold a
month.
6. The loan
tenure period is
 36 months at
15% interest

MA JU JUL AU SEP OC NO DE JA FEB MA AP MA TO

Y NE Y GU TE TO VE CE NU RU RC RIL Y TAL
ST MB BE MB MB AR AR H
ER R ER ER Y Y

ZW ZW ZW ZW ZW ZW ZW ZW ZW ZW ZW ZW ZW ZW
L L L L L L L L L L L L L L
Gas cooker $ $ $ $ $ $ $ $ $ $ $ $ $ $
accessories and 4,3 4,3 4,3 4,3 4,3 4,3 4,3 4,3 4,3 4,3 4,3 4,3 4,3 55,
cooking gas 00, 00, 00, 00, 00, 00, 00, 00, 00, 00, 00, 00, 00, 900
cylinders 000 00 00 00 00 00 00 00 00 00 00 00 00 ,00
.00 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
0 0 0 0 0 0 0 0 0 0 0 0 0
Custom Elution $ $ $ $ $ $ $ $ $ $ $ $ $ $
4,3 4,3 4,3 4,3 4,3 4,3 4,3 4,3 4,3 4,3 4,3 4,3 4,3 55,
00, 00, 00, 00, 00, 00, 00, 00, 00, 00, 00, 00, 00, 900
000 00 00 00 00 00 00 00 00 00 00 00 00 ,00
.00 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
0 0 0 0 0 0 0 0 0 0 0 0 0
Gas Sales $ $ $ $ $ $ $ $ $ $ $ $ $ $
34, 34, 34, 34, 34, 34, 34, 34, 34, 34, 34, 34, 34, 447
400 40 40 40 40 40 40 40 40 40 40 40 40 ,20
,00 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0
0.0 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00.
0 00 00 00 00 00 00 00 00 00 00 00 00 00
TOTAL $ $ $ $ $ $ $ $ $ $ $ $ $ $
INCOME 43, 43, 43, 43, 43, 43, 43, 43, 43, 43, 43, 43, 43, 559
000 00 00 00 00 00 00 00 00 00 00 00 00 ,00
,00 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0
0.0 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00.
0 00 00 00 00 00 00 00 00 00 00 00 00 00

Milling $ $ $ $ $ $ $ $ $ $ $ $ $ $
expenditure 2,1 2,1 2,1 2,1 2,1 2,1 2,1 2,1 2,1 2,1 2,1 2,1 2,1 27,
50, 50, 50, 50, 50, 50, 50, 50, 50, 50, 50, 50, 50, 950
000 00 00 00 00 00 00 00 00 00 00 00 00 ,00
.00 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
0 0 0 0 0 0 0 0 0 0 0 0 0
Elution $ $ $ $ $ $ $ $ $ $ $ $ $ $
 Expenditures 1,0 1,0 1,0 1,0 1,0 1,0 1,0 1,0 1,0 1,0 1,0 1,0 1,0 13,
75, 75, 75, 75, 75, 75, 75, 75, 75, 75, 75, 75, 75, 975
000 00 00 00 00 00 00 00 00 00 00 00 00 ,00
.00 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
0 0 0 0 0 0 0 0 0 0 0 0 0
Gas $ $ $ $ $ $ $ $ $ $ $ $ $ $
Expenditure 32, 32, 32, 32, 32, 32, 32, 32, 32, 32, 32, 32, 32, 419
250 25 25 25 25 25 25 25 25 25 25 25 25 ,25
,00 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0
0.0 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00.
0 00 00 00 00 00 00 00 00 00 00 00 00 00
Overdraft
Repayment
Loan $ $ $ $ $ $ $ $ $ $ $ $ $ $
Repayment 433 43 43 43 43 43 43 43 43 43 43 43 43 5,6
,31 3,3 3,3 3,3 3,3 3,3 3,3 3,3 3,3 3,3 3,3 3,3 3,3 33,
6.6 16. 16. 16. 16. 16. 16. 16. 16. 16. 16. 16. 16. 115
1 61 61 61 61 61 61 61 61 61 61 61 61 .88
TOTAL $ $ $ $ $ $ $ $ $ $ $ $ $ $
EXPENSES 35, 35, 35, 35, 35, 35, 35, 35, 35, 35, 35, 35, 35, 466
908 90 90 90 90 90 90 90 90 90 90 90 90 ,80
,31 8,3 8,3 8,3 8,3 8,3 8,3 8,3 8,3 8,3 8,3 8,3 8,3 8,1
6.6 16. 16. 16. 16. 16. 16. 16. 16. 16. 16. 16. 16. 15.
1 61 61 61 61 61 61 61 61 61 61 61 61 88

GROSS $ $ $ $ $ $ $ $ $ $ $ $ $ $
SURPLUS / 7,0 7,0 7,0 7,0 7,0 7,0 7,0 7,0 7,0 7,0 7,0 7,0 7,0 92,
SHORTFALL 91, 91, 91, 91, 91, 91, 91, 91, 91, 91, 91, 91, 91, 191
683 68 68 68 68 68 68 68 68 68 68 68 68 ,88
.39 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 4.1
9 9 9 9 9 9 9 9 9 9 9 9 2

1.83Balance sheet

STATEMENT OF FINANCIAL POSITION AS AT 31

DECEMBER 2022
2020 2019 2018 2017
NON-CURRENT NOTES US$ ZWL US$ US$ US$
ASSETS
PROPERTY PLANT $ $ $ $ $
AND EQUIPMENT 1.00 531,726. 43,447,4 572,25 278,960 264,300
99 12.19 5.06 .00 .00
TOTAL NON- $ $ $ $
CURRENT ASSETS 531,726. 43,447,4 572,25 278,960 264,300
99 12.19 5.06 .00 .00
CURRENTS ASSETS
RECEIVABLES $ $ $ $
17,718.3 1,447,76 21,337 -
3 4.74 .83
INVENTORY: GOLD $ $ $ $ $
SANDS 2.00 57,709.0 4,715,40 39,461 45,525. 60,680.
1 3.29 .20 76 00
CASH AND CASH $ $ $ $
EQUIVALENT 65,796.8 5,376,25 11,520 2,200.0 2,520.0
3 8.90 .47 0 0
$
-
TOTAL ASSETS $ $ $ $
672,951. 54,986,8 644,57 326,685 327,500
16 39.13 4.56 .76 .00

CAPITAL AND
RESERVES
ORDINARY EQUITY $ $ $ $
200,000. 16,342,0 200,00 150,000 150,000
00 00.00 0.00 .00 .00
SHARE PREMIUM $ $ $ $
370,734. 30,292,6 370,73 - -
13 85.76 4.13
RETAINED $ $ $ $
EARNINGS 90,974.8 7,433,55 56,133 33,987. 17,216.
8 7.79 .11 07 87
REVALUATION $ $ $ $
RESERVE - - - - -
CURRENT
LIABILITIES
ACCOUNTS $ $ $ $ $
PAYABLES 3.00 1,041.90 85,133.6 2,056. 17,706. 22,300.
5 23 00 00
OVERDRAFT $ $ $ $
- - 15,651 49,506. 49,483.
.09 69 13
LOANS FROM $ $ $ $
DIRECTORS/RBZ 10,200.2 833,462. - 75,486. 88,500.
5 43 00 00

TOTAL EQUITY $ $ $ $
AND LIABILITIES 672,951. 54,986,8 644,57 326,685 327,500
16 39.63 4.56 .76 .00
1.8.4Break even Analysis

The company's Break-even Analysis is based on an average company's running costs within this
industry, including payroll, and its fixed costs for such things as rent, utilities, etc.
Table: Break-even Analysis

Break-even Analysis
Monthly Revenue Break-even $13,5
Assumptions:
Average Percent Variable Cost 10%
Estimated Monthly Fixed Cost $11, 50

1.8.5Return on investment
The Business ratios give an overall idea of how profitable and at what risk level Blessed cooking
gas plant will operate at. The ratio table gives both time series analysis and cross-sectional
analysis by
including industry average ratios. As can be seen from the comparison between industry
standards and Blessed cooking gas plant own ratios, there is some differences. Most of these are
due to the fact
that there is a very large variance in assets, liabilities, financing, and net income between
companies in this industry due to the vast differences in company size.
Overall the company's projections show a company that faces the usual risks of companies in
this industry and one that will be profitable in the long-run. The company shows that it has
higher costs than other competitors, however management has deliberately overstated
costs and minimized profits in order to create a "safe" or "buffer" zone in case of hard times or
other unforeseeable problems. Pre-tax return on net worth and pre-tax return on assets appears to
be very high, especially within the first two years, however this is due to the fact that the
company will be operating with fewer assets than most companies in the first few years until it
can build up enough c ash to ac quire the tools and facilities that are desired and go beyond the
"adequate" level.

Appendices and exhibits

Bird P : Business communication

Uk Group of Publishers

Nyambwa: Business Management for efficient business operation

Zimbabwe Mambo Press

BUSSINES PLAN FOR BLESSED COOKING GAS PLANT

STAND NO 7 KELVIN NORTH BULAWAYO

TEL:09477069

TABLE OF CONTENTS
1.1Executive summary…………………………………………………………………………………………………………

1.21Bussiness description…………………………………………………………………………………………………….

1.3Market analysis………………………………………………………………………………………………………………..

1.4Competitive analysis………………………………………………………………………………………………………..

1.5Sales and marketing plan………………………………………………………………………………………………….

1.7Human resources management………………………………………………………………………………………..

1.8Financial plan……………………………………………………………………………………………………………………

1.81Income statement…………………………………………………………………………………………………………..

1.8.2Cash flow Statement……………………………………………………………………………………………………….

1.83Balance sheet……………………………………………………………………………………………………………………

1.8.4Break even Analysis………………………………………………………………………………………………………….

1.8.5Return on investment……………………………………………………………………………………………………….