BUSINESS PLAN

NDIEMA’S FISHERIES
PRESENTED BY: MERCY CHEROTICH
INDEX: 5031111473
COURSE CODE: 1405
PAPER CODE : 316B
CENTER CODE: 503111
COURSE: CERTIFICATE IN GENERAL
AGRICULTURE

PRESENTED TO: THE KENYA NATIONAL EXAMINATION

COUNCIL FOR PARTIAL FULFILLMENT FOR THE AWARD
OF A CERTIFICATE IN GENERAL AGRICULTURE OF
KITALE NATIONAL POLYTECHNIC
SUPERVISOR:
SERIES: JULY 2025

i
Declaration
I hereby declare that this business plan is my regional work I also affirmed that it has not been
presented to the institution or any other institutions for academic purposes or for any other
purposes.

NAME: MERCY CHEROTICH

SIGNATURE……………………….

SUPERVISOR NAME…………………………………….

SIGNATURE……………………….

DATE……………………………….

ii
Dedication
I dedicate this business plan to my parents and friends you gave me reason to study hard be
blessed.

iii
Acknowledgement
I am very grateful to the almighty God for giving me good health guidance and the strength to do
my business plan work my sincere thanks also go to my parents and friends for their moral social
and financial support during the writing of this business plan.

iv
Executive summary
The name of the proposed business will be NDIEMA’S FISHERIES. It will be located at
Endebess Road it will be a sole proprietorship form of business whereby the main occupation
will be buying meals and selling meals and beverages it will be text by MERCY CHEROTICH
NDIEMA currently a student at Kitale National Polytechnic.

Marketing plan

The business has customers of different categories classified according to age income and
education background.

The customer will get all types of males of all time and offer various qualities within different
prices the price strategy is neither cheap or expensive and sales target increases rapidly with 60%
per day.

Organization plan

The business is headed by manager who is a sole proprietor the employees of qualified personnel
since they are employed based on their qualification providing the academic credential from the
manager to the lowest employees.

Operational plan

The business has its production plan which helps guide the customer on the service offerings the
business regulation affecting the operation of the business will be dealt with before the start of
the business.

Financial plan

This is a statement showing all the financial requirements the business will require to start of
operation the finances estimated will be gotten from my savings borrowing from relatives and
friends in future borrow from banks until the business is able to sustain itself from its profit
margins.

The estimated expenditure and predicts the future expectations of the business are analyzed in
presentations tables presented.

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Contents
Declaration..................................................................................................................................................ii
Dedication..................................................................................................................................................iii
Acknowledgement.....................................................................................................................................iv
Executive summary.....................................................................................................................................v
Chapter one................................................................................................................................................1
1.0 business description.........................................................................................................................1
1.1 business name...................................................................................................................................1
1.2 business location and address..........................................................................................................2
1.3 form of ownership............................................................................................................................2
1.4 type of business................................................................................................................................2
1.5 Products services..............................................................................................................................2
1.6 justification of business opportunity................................................................................................2
1.7 the industry.......................................................................................................................................3
1.8 objectives of the business.................................................................................................................3
1.9 entry and Growth strategy...............................................................................................................3
Chapter 2.....................................................................................................................................................4
2.0 marketing plan..................................................................................................................................4
2.1 potential customers..........................................................................................................................4
2.2 competition.......................................................................................................................................4
2.3 market share.....................................................................................................................................7
2.4 pricing strategy.................................................................................................................................7
2.5 sales tactics.......................................................................................................................................8
2.6 methods of promotion and advertisement......................................................................................8
Chapter 3...................................................................................................................................................10
3.0 organizational plan.........................................................................................................................10
3.1 organizational structure..................................................................................................................10
3.3 other personnel..............................................................................................................................11
3.4 recruitment training and promotion..............................................................................................14
3.5 remuneration and incentives..........................................................................................................14
3.6 licenses permit and bylaws.............................................................................................................14
Chapter 4...................................................................................................................................................16

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 4.0 operational plan..............................................................................................................................16
4.1 product service design development.............................................................................................16
4.2 production facilities and capacity...................................................................................................16
4.3 repair and maintenance method....................................................................................................17
4.4 business layout...............................................................................................................................17
4.5 production process.........................................................................................................................18
4.6 production cost...............................................................................................................................18
4.7 relevant government policy............................................................................................................19
CHAPTER FIVE: FINANCIAL PLAN..............................................................................................................20
5.1 Pre-operational cost........................................................................................................................20
5.2 Operational plan..............................................................................................................................20
5.3 Working capital................................................................................................................................21
5.4Proforma Income Statement............................................................................................................21
5.5 Proforma Balance sheet..................................................................................................................22
5.6 Break level.......................................................................................................................................23
5.7 Calculations of profitability ratios....................................................................................................23
5.8 Desired Financing............................................................................................................................25
5.9 Proposed Capitalization...................................................................................................................25

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 Chapter one
1.0 business description
The proposed business will be NDIEMA’S FISHERIES which will deal with the production and
service with an aim of making profit.

1.1 business name

The proposed business will be called NDIEMA’S FISHERIES owned by NDIEMA MERCY
who is single in marital status and currently a student at Kitale national Polytechnic.

1.1.1 owners educational background

Table 1 educational background of the owner is as follows.

Year School Attended Level

2023 Kitale national Polytechnic Pursuing a certificate in

General Agriculture

2022 St. Mary’s Nai Girls High Attained the Kenya Certificate
School of Secondary Education

1.1.2 source of capital

Table 1.1.2 sources of capital

Items Amount

Owners’ Equity 200,000

Bank Loan 300,000

Friends and Relatives 100,000

Total 600,000

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1.2 business location and address
NDIEMA’S FISHERIES will be located in Endebess Trans nzoia County the owner service such
as sale of fish. Due to availability of good transport network the areas are good and improvised
roads that will reduce traffic congestion during transportation of items availability of adequate
security the area has adequate security because within the town there is a police station.

1.3 form of ownership

NDIEMA’S FISHERIES will be sole proprietorship type of business because the owner will be
the sole manager and ready to be a profit-and-loss is making decision on other operations in the
business the business will commence on 1st January 2028 and will start operating immediately
with the contribution loan of 200,000 from Equity Bank.

1.4 type of business

NDIEMA’S FISHERIES will be also as sole proprietorship establishment and will operate at
standardized outlets and outside catering as well as retailing self-ready-made foodstuffs. The
menu will include different types of proteins egg beef beans fish eggs pork and lamb stitches will
be potatoes rice Chapati desert egg and both alcoholic and non-alcoholic among others.

1.5 Products services

My business will be offering delivery of meals drinks beverages and accommodation.
Accommodation is offered to teachers who have not received with accommodation at school and
also those who are travelling abroad also we offer conference meeting facilities such as holes in
ordering of meals this done for early booking to avoid colliding with local clients and our first
service delivery to the clients with an aim of making profit.

1.6 justification of business opportunity

The opportunity of the business presents themselves due to its strategic location first the junction
of us the strategic site for the attraction of customers who are on Transit also it is strategic in that
many schools around that areas like primary and secondary schools and Endebess Primary
School which will provide high consumption rate.

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1.7 the industry
The business industry Falls under service industry the industry is does use a smaller portion of
economic land it only calls for proper management and sufficient resources which can be
applicable for a thin large or small dweller basing on the amount of capital to be invested.

1.8 objectives of the business

The following are goals of the business

1.8.1 short-term goals

To attain money for expansion of the business

To employ additional workers to the business to ensure proper service

To acquire market for the products in the area and all over the country

1.8.2 long-term goals

Profit maximization

Specialisation in production of one product only

to bring goods and services close to the customers

To acquire a bigger market, share in the country and maximize Project

1.9 entry and Growth strategy

1.9.1 entry strategy

For growth The following will be achieved

The business will open branches in various parts of the country

Ensure provision of quality products and favorable pricing and reliability of supply of the
products

It will maintain good customer’s relations and offer sales services.

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 Chapter 2
2.0 marketing plan
A good marketing plan will help to improve the gods against more experienced competitors and
newly emerging ones

2.1 potential customers

The proposed business will have social customers since there is no gender inequalities.

Individual customers

The business will be accepting people from various places in the country in the also extend
service to any other individual not based on age either being a child or adult it is accessible to all.

Institutional customers

The proposed business will exempt customers from a situation that is high school students and
primary also teachers from various institutions and people from other different places will be
seeking.

Other customers

The business will expect the customers most especially from within the region this is because my
business will offer services like accommodation meals and refreshments.

2.2 competition
There are two main competitors who are really active and check the market share and are located
in the area the main competitors are

Restaurant sellers

PO Box 343-30200

Endebess

Location it will be located at Farm view near the town.

Strength

Workers are neat

Discount to customers

Low prices

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Weaknesses

Not popular to customers.

2 pill restaurants

PO Box 347- 30200

Endebess

Location it is located near my business

Strength

Popular to customers

Well-trained workers

Variety of chicken

Offers quick service delivery

Weaknesses

Expensive

Unreliable workers

Unpopular workers

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Competitors is the size of my competitors

Parameters NDIEMA’S Restaurant Sellers Pill Restaurant

FISHERIES

Assets 50,000 80,000 40,000

Sales Volume 60,000 70,000 55,000

Number of Employees 1 3 4

Number of Brands 50 60 40

Comparing the proposed goods or services with those of other competitors

Parameters NDIEMA’S Restaurant Sellers Pill

FISHERIES Restaurant

Performance Moderate High Low

Quality High Moderate High

Reputation Moderate Low Moderate

Customer service Moderate Low High

Overall strengths and weaknesses of my potential customers

Parameters NDIEMA’S Restaurant Sellers Pill

FISHERIES Restaurant

Benefits to customers High Moderate Low

Technology Moderate Low Moderate

Location High Moderate Low

Management Very High Very High Very High

Distribution Channel Low Very High Moderate

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2.3 market share
The business will be targeted around 5% people to 65% people the approximate area covered
will be 300 km squared and the approximate number of people there is 60,000 decimated market
share of the business will be suitable for future expansion of the business.

The area has a high growing population rate.

The people in the area have increased income growth earning

They are good infrastructure such as roads and also good supply for electric power

They are also improved standard of living with equipment portals schools etc.

A pie chart showing market share

Market Share

Pill Restaurant
35% Ruth's Restaurant
40%

Restaurant Sellerts
25%

2.4 pricing strategy

The operator will enter the Business by offering goods and services at lower prices compared to
the existing competitors in the market she will consider the following factors while pricing the
service

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Competitors selling price the business owner will offer the business services at a lower price as
to those existing competitors so as to get is in penetrating into the market and generate maximum
profits.

Time the proprietor intended to put a fixed price to its services to avoid time-wasting in
beginning of the meals.

Government policies the business owner had to pay taxes and also acquired the legal
requirements needed by the government in order to operate its businesses in the market
smoothly.

2.5 sales tactics

The prices to offer the following cells method due to the fast facts that many businesses develop
there should be a direction that will be relieved by customers.

The use of transacted evidential political is like the receipt which leads to the trustworthy among
the customers and they also entrepreneurs. Offering of cash discount on goods and services to
certain points the cells will be directly to the customers

2.6 methods of promotion and advertisement

2.6.1 advertising strategy

The business operator will advertise her business through posters where can be very powerful
when placed where customers will notice them also this can be helpful in that people can easily
see and view the page Roadshow is also another way these businesses will get to know and most
especially they are capable to visit the business the business will measure the effectiveness of
various types of advertisements and relation to the number of customers who use the services
through these various ways for the advertisement most of the customers will be drawn to my
business.

Advertisement Estimated costs

Posters 5000

Web Pages ----

Road Shows 1,000

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2.7.2 distribution strategy

Since the mode of transport and condition of Road transportation of goods from the wholesalers
to the store is through highway roads geographical area intending to cover the business is located
on a strategic point where all roads are linked to the business then you then around 60 km the
transport cost is minimal because the owner will use on lorry for transportation.

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 Chapter 3
3.0 organizational plan
The organization of any business needs proper management and in a hierarchical manner those in
the top position will guide and control those below them operating the business.

3.1 organizational structure

The organization chart shown below shows the order to management of the proposed business.

3.2 1 manager

Qualification

1. Must be 23 years and above

2. Should have sound product knowledge
3. Hold of diploma in food and beverage management
4. 2 years of experience

Duties

1. Monitor performances
2. In charge of the firm and employees
3. Updating policies of the business
4. Ensuring safety and employees

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3.3 other personnel
Supervisor

1. Must be 25 years and above

2. 2 years of experience
3. Hold of certificate in food and beverage management

Duties and responsibilities

1. Budgeting
2. Complying new menu and wine list
3. Quality control ensure that quality is controlled in form of efficiently.
4. Coordinating all aspects of food and beverage operation.

Store keeper

Qualification

1. Above 18 years
2. Holder of certificate store keeping department.

Duties and responsibilities

1. In charge of cleanliness of the store and arranged.

2. Ability to identify important store going to have a sample of stock
3. Update the record

Head chef

Qualification

1. About 25 years
2. Experience of 2 years
3. Hold of diploma in food and beverage

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Duties and responsibilities

1. Prepared foods and drinks

2. Cooking all types of food
3. Combining menu

Waiter

Qualification

1. Above 18 years’ old

2. Good communication skills

Duties and responsibilities

1. Serve meals and drinks

2. Arrange the tables and chairs
3. Make sure that the dining and tables are clean

Cashier

Qualification

1. 20 years and above

2. Holder of CPA
3. Experience of 2 years

Duties and responsibilities

1. Keeping records of the hotel

2. Managing the flow of finance with the business
3. Pay the workers

Cleaner
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Qualification

1. Must be 25 years and above

2. Should be a kcpe holder

Duties and responsibilities

1. Make sure that all departments are clean

2. Has a responsibility of cleaning the whole room and arrange equipments?

Security man

1. Should have a maximum experience of 3 years

2. Should be fluent in Kiswahili
3. Has completed KCPE and trained security guard.

Duties

1. To guard the premise then tonight

2. To monitor movement of customers within the Premise.

Driver

Qualifications

1. 25 years and above

2. 2 years’ experience
3. Hold of diploma in automotive engineering.

Duties

1. Supply of goods and products two branches of the hotel

2. Supply of takeaway to customers
3. Collection of equipment for repair

3.4 recruitment training and promotion

The manager will advertise the job conduct interviews select the right personnel.

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An interview will be conducted and successful candidates will be chosen the staff member will
also be done by offering some education on management and some skills of business
management promotion should be done after 1-year experience and be promoted to another level.

3.5 remuneration and incentives

3.5.1 remuneration

The employees will be given salaries by the end of the month the employees rewards are salaries
increment promotion and other suitable way that is free gifts food etc.

3.6 licenses permit and bylaws

The business will be required to have all legal documents for it to be fully accepted in the market
these are the following documents.

Trade licence

It allows the business to operate within a particular town it will be obtained from Endebess sub
County Council office located in Endebess the total amount required to obtain is 4,000 and
renewed yearly.

Professional licence

The owner of the business will be required to have professional licenses to show that he she has
the quality scales in the relevant fields and will be obtainable from registration office at a
minimum of 15,000.

3.7 support and Advisory Services

The business will require some organization to assist in starting and running of the business.

The following are supportive services

Insurance

The proprietor intends to take insurance cover of the premises and the assets against theft and
fire it will be paid monthly.

Electricity

14
The electricity will be supplied and managed by Kenya power and lighting company the
electricity will be paid monthly according to the number of units used by the kplc pay bill
number.

Advertising

At the beginning the business will use billboards and posters to advertise in order to grow the
business will advertise through roadshows and over the radios.

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 Chapter 4
4.0 operational plan
The business has its production plan which guides the customer of their service offerings the
business regulation affecting the operation of the business will be dealt with before the start of
the business.

The business will be operated from Monday to Saturday is from 6 a.m. to 10 p.m.

4.1 product service design development

The prime objectives in this Enterprise will entail provision of services and products also
application of technologies of operational resources will be used in operating proposed
Enterprise.

The owner intends to design her products that they appear to place the customer's hands
encouraging more customers.

Design of the hotel shall be new technology that offers all services of hotel at a cost of 2 million.

4.2 production facilities and capacity

NDIEMA’S FISHERIES will require the following facilities for each to start operating.

Item Quantity Unit Cost Total Amount

Refrigerator 4 30000 120000

Calculator 3 1100 3300

Cookers 7 1600 12800

Gas Cylinders 9 300 2700

Weighing Machine 2 2500 5000

Telephone 3 1200 3600

Tables 6 600 3600

Brooms 4 20 80

Chef Jackets 8 250 2000

Nose Masks 25 25 625

Filing Cabinet 4 4000 16000

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Computer 2 12000 24000

Total 324,125

4.3 repair and maintenance method

Repair and maintenance will be done frequently two items and equipment which need or have
faults repair and set requirements last longer for efficiency to take place broken shelves will be
replaced by the new shelves being installed refrigerators will be maintained by buying spares
components so they are serviced regularly.

4.4 business layout

4.5 production process

The following are the procedure to be strictly followed by the clients will be served from my
hotel.
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Step one the customers will be required to enter the hotel through the entrance door where
security guard will be if the customer has a luggage he or she will leave at the counter.

Step 2 the customer will be required to pack the food needed for takeaway.

Step 3 the customers will be expected to carry away the goods to the accountant who will make a
bill showing the total payable.

Step 4 a receipt issued to the customer will be produced to the security person at the exit to show
that the males are paid for payment will be done at a centralized place so as to determine the
laws of the business this will also help in balancing of stock book has leading to easy auditing.

4.6 production cost

Then the price will make and provide the necessary material and equipment under a conducive
environment as scheduled in the Labour law concerning work is right obligation.

NDIEMA’S FISHERIES will be selling all type of items this will entail all types of dishes all the
perishable will be selling all type of items this will entail all types of dishes all the perishable
will be maintained by use of refrigerators hotel will employ workers who are hygienic and stable
half good relating so as to attract customers.

4.6.1 table for equipment costing

Material Costing in one month

Computer 4800

Tables 3200

Scientific calculator 2200

Cups 3900

Water storage tank 1400

Plates 1000

Standby generator 3500

Total 19600

4.6.2 labour costing monthly labour requirements

Personnel number amount per month

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Manager 1 10,000

Supervisor 1 10000

Chef 1 8000

Head waiter 1 7000

Receptionist 1 6500

Security man 1 5000

Total 6 35500

4.6.3 table for government regulations costing

Overhead Amount

Licence 1700

Telephone 1,000

Electricity 1000

Insurance 4000

Advertisement 2000

Transport 6000

Renovation 5000

Total 20700

4.7 relevant government policy

The business will be regulated by the ministry of state the licence shall be obtained at a cost of
15,000 the business require potential which will give it's alright to offer services to the clients
this document will be acquired from the government at a cost of 5000.

CHAPTER FIVE: FINANCIAL PLAN

5.1 Pre-operational cost
Item Amount

19
license 500

Rent 1500

Water 45000

Electricity 6000

Transport 75000

Telephone 7500

Machinery 120000

Total

5.2 Operational plan

Item Amount

Telephone 24000

Transport 30000

Water 3000

Electricity 12000

Maintenance 25000

Revenue 5000

Advertisement 1500

Promotion 60000

Remuneration 300000

Other materials 150000

Total

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5.3 Working capital
Item Year one Year two year three Total

Stock 72, 000 81, 000, 000 93, 000, 000 24600000

Salary 600, 000 600, 000 600, 000 1, 800, 000

Rent 120, 000 120, 000 120, 000 360, 000

Electricity 54, 000 54, 000 54, 000 162, 000

Advertisement 42, 000 42, 000 42, 000 126, 000

License 2, 000 2, 000 2, 000 6, 000

Repair and 72, 000 72, 000 72, 000 216, 000
maintenance

Water 180, 000 180, 000 180, 000 540, 000

Loan 100, 000 100, 000 100, 000 300, 000

Transport 360, 000 360, 000 360, 000 1, 080, 000

Total 73, 530, 000 82, 530, 000 94, 530, 000 250, 590, 000

5.4Proforma Income Statement

Items Year 1 Year 2 Year 3

Sales 108, 000, 000 121, 500, 000 139, 500, 000

Cash of goods sold 72, 000, 000 81, 000, 000 93, 000, 000

Gross profit 36, 000, 000 40, 500, 000 46, 500, 000

Expenses

Salaries 600, 000 600, 000 600, 000

Water 180, 000 180, 000 180, 000

Telephone 18, 000 18, 000 18, 000

Electricity 54, 000 54, 000 54, 000

Advertisement 42, 000 42, 000 42, 000

Rent 120, 000 120, 000 120, 000

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Transport 360, 000 360, 000 360, 000

License and 2, 000 2, 000 2, 000

insurance

Loan payment 100, 000 100, 000 100, 000

Repair and 72, 000 72, 000 72, 000

maintenance

Total expenses 1, 548, 000 1, 548, 000 1, 548, 000

Net profit before tax 34, 452, 000 38, 952, 000 44, 952, 000

Provisions for tax 5, 512, 320 6, 232, 320 7, 192, 320

16%

Net profit after tax 289, 936, 680 32,719, 680 37, 759, 680

5.5 Proforma Balance sheet

Item Year1 Year 2 Year 3

ASSETS

fixed

Furniture 50, 000

Machinery 2, 000, 000

Stationary 1, 000

Total 2, 051, 000

Current Assets

Cash at hand 72, 000, 000 81, 000, 000 93, 000, 000

Cash at bank 5, 000, 000 5, 000, 000 5,000, 000

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Debtors 5, 000, 000 500, 000 12, 000, 000

Total 82, 000, 000 86, 500, 000 110, 000, 000

Liabilities

Bank 100, 000 100, 000 100, 000

Owner’s equity 20, 000, 000 10, 000, 000 10, 000, 000

total 20, 100, 000 10, 100, 000 10, 100, 000

5.6 Break level

totalcontributionmargin
contributionmargin= ×100
supply

12000000
supply= ×100
121000

10%

Total fixed operations in year 1.

cost × supplyingprice
contributionmargin

2000000× 12000000
12000000

Ksh .20,166,666 .67

5.7 Calculations of profitability ratios

grossprofit
Grossprofitpercentage= ×100
sales

36000000
×100
108,000,000

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 33.33 %

netprofitaftertax
returnonequity= '
×100
owne r sequity

2,390,220
×100
1,000,000

23.90 %

netprofitaftertax +interest
returnoninvestment=
totalinvestment

2,703,540× 1,000,000
20,000,000

135,177

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5.8 Desired Financing
Item Amount

Operational cost 8, 500, 000

working capital 7, 505, 000

Fixed Assets 280, 000

Total 16, 285, 000

5.9 Proposed Capitalization

Total investment 3, 530, 000

Owner’s contribution 5, 044, 000

Funds from borrowing 21125000

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