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Dining Theatre

In: Business and Management

Submitted By kipchirchir
Words 9560
Pages 39
Dining Theatre

Executive Summary
The establishment of a restaurant like the Dining Theatre as a unique place where people can go there to enjoy quality food, undisputed customer service, the tasty drinks, to enjoy the themed shows and to breath in the serene 1990’s experience is a creative thought whose implementation in Brisbane will not only capture a large market share but also leave the customers satisfied and always wanting more. Following the business proposal in part A of the assignment, this paper will expound further into the details of the business. The paper will discuss particular issues on human resource, marketing and public experience, who exactly are the customers and the ideal experience, partnership and alliances, demand and capacity management, finance doing with the budgetary requirements of the start-up, the forecast and its relevant tables, legal compliance, sustainability management and then draws a conclusion.

Title.....................................................................................................................................1
Executive Summary...............................................................................................................2
PART B: Human Resources 1. Director: Mark Williams....................................................................................................5

2. Marketing Manager: Jessica Douglas...............................................................................5

3. Bar Manager: Nikki Lee………………………………………………………………………………………………..5

4. Head Chef: Joe Morgan……………………………………………………………………………………………….6

5. Performance Manager: Kathleen Camron.......................................................................6
PART C – Marketing and Public Experience 1. Place..........................................................................................................................6. 2. Product…………………………………………………………………………………………………………………7 3. Pricing…………………………………………………………………………………………………………………7 4. Promotion…………………………………………………………………………………………………………7
PART D- The Dining Theatre: who exactly are the customers and their ideal experience 1. Those families who are on vacation and are looking for fun…………………………………………………………………………………………………………………………….8 2. The local people looking something new or while taking their clients out to a great place……………………………………………………………………………………………………………………………8 3. Long distance drivers seeking to experience our delicious food………………………………………………………………………………………………………………………….9
PART E – Partnership and Alliance 1. Marketing partnership………………………………………………………………………………………10 2. Partnership with Citibank…………………………………………………………………………………11 3. Partnership with suppliers..................................................................................11 4. Partnering with the community and the customers………………………………………….11

PART F – Demand and Capacity Management.....................................................................12
PART G – Finance 1. Land and Building………………………………………………………………………………………………………..13 2. Machinery and Equipment…………………………………………………………………………………………..13 3. Pre-Operative Expenses………………………………………………………………………………………………13 4. Cost of production………………………………………………………………………………………………………14 5. Staff and Labor (per month)…………………………………………………………………………………………14 6. Raw Material (per month)……………………………………………………………………………………………15 7. Utilities……………………………………………………………………………………………………………………….15 8. Working Capital (per month)………………………………………………………………………………………16 9. Total Capital Investment……………………………………………………………………………………………17 10. Fixed Capital……………………………………………………………………………………………………………….. 17
PART H – Forecast 1. Projected Turnover with net profit before taxation and percentage rate of returns……18 2. Expected Cash flows and profit ratios…………………………………………………………………………18 3. Breakeven Analysis……………………………………………………………………………………………………19 4. Balance Sheet……………………………………………………………………………………………………………19 5. Assumptions………………………………………………………………………………………………………………19
PART I – Legal Compliance....................................................................................................20

PART J – Sustainable Management 1. Water conservation……………………………………………………………………………………….20.

2. Energy conservation…………………………………………………………………….............21.

3. Waste management………………………………………………………………………………… 21

4. Reduction of the greenhouse gas emissions and carbon…………………………21
Conclusion………………………………………………………………………………………………………………22
References………………………………………………………………………………………………………………23
Appendices………………………………………………………………………………………………………………25

PART B: Human Resources
The Dining Theatre will have several positions and jobs for many people playing different parts. However, the following control positions take care of the various human resources. 1. Director: Mark Williams
The choice of Mark Williams as the director is due to the fact that he has a college degree, good interpersonal skills, more than two year-experience running a food service, have the knowledge on the use of applications such as payroll service, accounting and book keeping and has a firm understanding of the food services regulations, his ability to multitask and think quickly, the equipment and the sanitation requirements of the industry. The director will be responsible for hiring and firing, front of house and back of the house and works with the executive chef on marketing initiatives. The director will be expected to cope with the long working hours and the physical involvement of the Dinning Theatre. He will also coordinate the activities of the performance manager, bar manager and the marketing manager.

2. Marketing Manager: Jessica Douglas
Jessica will make sure that the organization’s revenues are maximized. She will do this by designing programs which will make a profitable use of the organization’s facilities for activities such as product launches, meetings and leisure activities. She will also make sure that the other hotel staff is aware of the factors which influence the hotel industry which will help them deeply understand the attitudes and the needs of the customers. She will be responsible for coordinating promotional activities geared to meeting the customer’s needs, encouraging customer loyalty and repeat business occasioned by customer loyalty programs and also ensure that the customers are satisfied during their stay. She will also research on what appeals to the customers together with factors affecting the performance of the Dinning Theatre and the expected trends. She will also work closely with other members of the hotel management team to identify marketing priorities.

3. Bar Manager: Nikki Lee
Nikki Lee will be charged with the responsibility of managing the two parts of drinking sections of the Dinning Theatre: The one for age between 35-54 and 24-34. He will therefore be responsible for directing, controlling and planning the activities of the bar. He will ensure that the bartenders are not only strong, happy and healthy but also have creativity, decision-making skills, and accountability and are innovative through hiring and firing. He will also be responsible for scheduling, planning, supervising and allocating the day-to-day operations of the bars. Apart from scheduling, he will also be charged with empowering the employees through training and delegation of duties to better their experience and that of the customers. This is very importing in nurturing the employees. He will have to schedule the waiters according to the level of demand of the customers, ensuring that the inventory of the bar is well managed, scheduling employees to gather for absenteeism due to valid reasons. He will also ensure that cleaning is done well since cleanliness is the core value of a bar. This extends to glasses, floor and the seats.

4. Head Chef: Joe Morgan
Joe will serve as the Head Chef. As the core business in the Dining Theatre, he will be responsible in ensuring that the kitchen has the correct mix of employees such as the Chef de Cuisine who helps in designing records, Chef de Suis who trains other chefs and keeps them instructions, pastry chef responsible for bakeries, Chef garde manager who helps in garnishing and other artistic works in food preparation since the Dining Theatre is mostly concerned with histories, prep cooks who prepares food for cooking and the line cooks who do the cooking. Apart from that, he will help in planning menus to suit the events and customer needs, ensuring food quality, production of food in time and priced well. He will also manage the stock of food by ordering food from the suppliers and will manage the health and hygiene procedures and Joe will organize staff duty rotation, prepare the payroll and control the budget by ensuring that accurate records are kept. 5. Performance Manager: Kathleen Camron
Kathleen will be the performance manager at Dining Theatre. He will observe and monitor shows in order to ensure quality is of high standard, safety is adhered to and the guests are satisfied. He will also work out a solution in case an issue arises. He will also monitor the facility maintenance, cleanliness and the quality to ensure that the premise is always ready for guests all the time. He will also ensure that the dining seats are also arranged in order that the guests get the most experience of the shows. She will be responsible in opening and closing the shows, hold start-up meetings, handle issues of absenteeism of crew members due to credible reasons, coordinate start and end procedures and address operational readiness for partner departments such as the kitchen and adjusting the staffing as requisite. Kathleen will be responsible for selecting themes for the movie shows and contracting artistes, musicians, historians, painters and poets besides organizing competition for the same.

PART C – Marketing and Public Experience
Marketing in the Context of the Dining Theatre encompasses all activities involved in the supply chain up to customer satisfaction in the dining tables and the drinking bars. Public experience goes with how the customers and the general public perceive the services of the restaurant. These facts are represented and covered by the 4p’s of marketing below. 5. Place
Concerning the place element of the 4p’s of marketing, Dining Theatre has an excellent marketing strategy. The restaurant will be situated in Brisbane which is has a high population. The Theatre will be located in the inner city of Brisbane. The other four restaurants will be located in the major cities. These are areas of high population density which will increase the customer base for the business. The place will be a favorite for the city dwellers and students from collages and the travelers. The goal of marketing is to deliver goods in the right place. The location in the cities makes it convenient. The cities have large traffics and shopping centre where the customers have the potential of moving in. The Dining Theatre will study how the customers would prefer to buy in order that they include online ordering for convenience. The fact that the nearby customers can always trace the location by smart phones is a plus to the restaurant. 6. Product
The product is another element of the 4p’s marketing which is strategic to the Dining Theatre. With such business, the food quality is one of the selling points of the restaurant. The Head Chef will be responsible to ensuring that high quality food is given to the customers by managing the supply chain. Considering that the menu will also indicate the place of origin of the food, the business will ensure that they are selling what they want. The Bar manager will ensure the same is done in the drinking section as it concerns the special types of wines and the setting of the drinking area. Ensuring that the customers link to the culture and throw back to the 1990’s atmosphere increases the customer satisfaction. It has been noted that atmosphere shows that business atmosphere is associated with customer loyalty. Free shows are also a selling point in terms of product. This serves as a way of increasing the customer’s experience. 7. Pricing
Pricing is another element of the 4p’s of marketing which is very crucial for the success of the Dining theatre. The restaurant will price as per the cost of the total need. The pricing will be a beat higher as compared to other restaurants but not by a big margin. One of the reasons of this goes with the uniqueness that will be associated with the restaurant. Another thing is the perceived quality of goods. From the promotional activities and the performances, the customer will raise the perceived quality of the products in the restaurant. Another justification for the relatively higher pricing will be the times spend by the customers watching the movies or the shows. Typically, the pricing should cover the cost of the show too. However, the shows should be quality to ensure that the customers get value out of their money. 8. Promotion
Promotion is another aspect of the 4p’s of marketing which is important to the success of the restaurant. Product promotion practices will include creating rapport with the customers. One of the selling points in of the restaurant will be based on the fact that the staff will built good relationship with the customers to bring that human touch absent in several restaurants. Studies have shown that word of mouth always has a significant impact to customer loyalty. Therefore the waiters will be in a forefront in implementing this. Another promotional take that will build the brand name is the free media coverage on the shows from artists which will sell the name of the restaurants. With time, such media coverage will make Dining Theatre a house-hold name. Of course, the management will ensure that social media advertising and the internet ads. The actors will be distributing the brochures of the restaurant in the malls and packing for show line-ups. Actually this will increase the customers’ perceived quality.

PART D- The Dining Theatre: who exactly are the customers and their ideal experience
The customers for the Dining Theatre will include the families who are travelling, friends, entertainment seekers and lovers because the atmosphere in the restaurant is serene and welcoming. The market can be divided into three major classes as shown below. 1. Those families who are on vacation and are looking for fun.
Families who are on a holiday mood and are coming for a family will be a favorite of the restaurant. Inevitably, their numbers usually pick up at summer and drop during winter. Such families usually go for camping in the areas adjacent to the town or just take a walk in the city attraction sites and will want something relaxing, enjoying, fun and that will throw them back to their past life of 1990s together with having educative roles to their kids. The restaurant should be prepared in terms of menu twists for this case as such customers will want something for a change. The restaurant will offer food and drinks ranging from cronuts and craft beer to kales and salted caramels for the customers owing to the existing trends in the industry. It has been noted that such families drink more of the naked wines, embrace desserts that are more savoury than sweet and have a craving for comfort food such as burgers. Considering that such visitors might be of international origin, tourist and also originating from one of the Australian diverse tribes, customer experience will be enhanced if the themed shows are adjusted to fit the international mixture and the mixture of ages that makes up the family.

2. The local people looking something new or while taking their clients out to a great place.
Local people will form the largest proportion of the restaurant’s customer population. The term local people in this case refer to the regular customers and the people residing within the city and its environs. Such collection ranges from business meetings, corporate launches, university and college students seeking fun and education from the works of art and the themed shows. The teenagers and the youthful professionals have been noted to come in for alcoholic drinks such as Schmick’s and wines on Friday evenings and during the weekends but the restaurant will take in the age range of 25-34 years for this category in order to help in curbing the alcohol misuse by the under age. The adult category aged 35 years and above would prefer McCormick alcohol to cool their heads and will always come in at irregular intervals. This will also be a haven for the lovers who will be more than pleased to enjoy the 1990’s atmosphere, international menus and romantic shows. This type of customers has been on increase and it is worth noting that they always show up for dinner. Therefore, the evening shows and presentations should be lined up and be geared towards successful relationships in order to get the most of customer experience. The local city dwellers will be in the restaurant to experience the human touch in the presentations and to have a taste of international menus for a change. It is also worth noting that many locals will treat their international visitors to something which depicts the identity of the Australia such as the historic sites and the cultural shows which will be present in the Dining Theatre. However, the restaurant will be required to have an active research team who will contact market research on the customer trends and tastes in order to achieve more of the customer experience.

3. Long distance drivers seeking to experience our delicious food.
Another important segment of the customers are the travelers. This category includes the long-distance truck drivers, those travelling by bus from the rural areas to other parts of the country, the high school or college students who are on educational trips and the families who are on their road trips to other attraction sites. This segment will usually travel around the weekend days than the week days. In this case, the restaurant will be a stopover. The truck drivers have that habit of pulling beside the road and looking for something refreshing in terms of drinks and entertainment. Surely, the restaurant will be their thing. The travelling student, families and the public transporting will always come in for chunk food. To get the most of the customer experience with this segment means that the restaurant will have to gather for take-away arrangements for such special instances: it is all about flexibility. Take-away packaging will depict the brand values. Quality service in terms of communication and food quality will improve the customers experience too. For the restaurant to get the most out of these customers and to keep their turn-up at an always high value they will have to maximize on the advertising and internet location services such as the Google maps since the travelers will always search for these places on approaching the city. Another strategy is contacting the public transport and truck companies informing them to stop-over at the restaurant. However, this will be effective if the restaurant gives such travelers offers and discounts.

PART E – Partnership and Alliance
A partnership is a popular spectacle in the restaurant business and comes about when two or more people go into business for mutual benefit. Partnerships are usually very important when establishing restaurants since start-up costs are higher hence, it would be necessary to get somebody else to offset the bill. This will also mean that more business partners means that the experience of another business can complement that of your restaurant. However, such partnerships can also bring some drawbacks. For instance, each member party to a partnership will be liable for the business debts and actions of other businesses. Another possible drawback of partnerships is the possible conflicts between the partners occasioned by the differing management styles which might collapse the partnership leading to business instability. This is why the Dining Theatre restaurant has chosen the followings strategic partners which don’t pose much risk to the restaurant. 1. Marketing partnership
The restaurant will partner with the marketing agencies such as TwoCents team who specialize in print media, Google, search engine optimization, web design services, public relations, social media, advertising campaigns, graphic designing, company branding, logo design and marketing strategy. The main areas required by the restaurant are the media coverage and advertising. Such agencies will be treated as outsourced marketing departments of the restaurant and can be consulted in some aspects of marketing often at an agreed fee which will be paid in contract or monthly subscriptions whichever is cheaper. Doing this doesn’t imply that the marketing management team is ineffective but this serves as a supplementary aid to the in-house marketing. 2. Partnership with Citibank
The restaurant will always partner with Citibank credit card service. With this partnership the customer will get a free wine bottle once he has identified himself/herself as a Citibank card holder, choose the wine from the Citibank menu and pay for the meal. This partnership will work if the customer uses his Citibank credit card to ordering a minimum of one main course person or spends over $50 at the restaurant in a sharing menu. The offer is limited to one free bottle of wine per booking and doesn’t allow split bills. The free bottle will be requested in the time of ordering and will only be consumed inside the business premise. If a customer finds out that the bottle requested is out of stock, he will request another one of his choice. With this partnership, the restaurant will benefit from the increase in the influx of customers whereas the Citibank will get profits on the transactions made using their card. 3. Partnership with suppliers
The restaurant will partner with several suppliers for mutual benefits. The restaurant will partner with fresh farm produce farmers such as those supplying the vegetables of various countries of origin. They will also partner with the dairy and the poultry farms for the supply of their products. The restaurant will have to partner with the repair and maintenance suppliers and services in order to keep the restaurant at its best. In all these partnerships, the restaurant will seek suppliers who deliver quality and are reputable. Concerning the wines for instance, the restaurant will outsource its wines from McWilliams Wines Group, one of Australia's most respected family-owned wineries. 4. Partnering with the community and the customers
The restaurant will partner with the Australian community which forms a larger proportion of its customers. The restaurant will do this by giving back to the society by way of hiring the people from the neighborhood and those people from the less privileged areas. This will benefit the restaurant, the employee and his/her dependents and the community at large. Another way of doing this is to participate in the donation programs and charities. By doing this, the restaurant would not have ignored its core business. On the contrary, it will improve its financial bearing by providing meal or drink coupons for the donating customers. The baseline here is that the community will benefit from the donations, the customers will benefit from the meal coupons and the restaurant will benefit from the improved public image which will increase the number of customers ultimately and hence, profit margins.

PART F – Demand and Capacity Management
The Brisbane and the general Australian cities’ hotel industry has a room capacity crisis and the increasing development of the hotel property will lead to an oversupply which will lower the room and occupancy rates leading to lowered gains. In periods of low demand the restaurant will be faced with the challenge of striking a balance between customer demand and available room capacity in order to achieve cover high operational capacity and high fixed cost. Such restaurant will be characterized with no scope of product inventory and high fixed costs leading to capacity problems. The restaurant cannot rely on inventories of finished products to act as a buffer between a tightly constrained level of supply and a widely fluctuating level of demand. The success of the business will be a function of the management’s ability to efficiently utilize the available capacity in terms of the facilities, equipment, the staff and labor to satisfy the business needs without disrupting the customers’ quality. This is in the effort to achieve productivity goals of avoiding excess demand indicative of several customers being dissatisfied and excess capacity indicative of more facilities going unutilized. If the various managers and the director of Dining Theatre establish the capacity correctly, they will efficiently control the work and ensure that the facilities are utilized well. This will ensure that resources productivity and customer satisfaction is achieved.
The fluctuation in the restaurant industry will be seen in three settings: daily, weekly and annual. The daily patterns will be a function of the customer daily schedules. It is expected that most customers will have a tendency of leaving the hotel in the morning and coming back in the evening. The weekly patterns will gather for the fluctuation of the business sales of the and since its market segment is mostly for leisure show and business, its trends will be such that the business travelers will be such that the business personalities will stick around the restaurant during the weekdays while the leisurely people will be available during the weekends. The annual fluctuations in the business will be based on seasons such as summer which attracts families on holidays and winter with low visitors. The demand of the hotel and bar services in the restaurant will hence be based on these three parameters. Therefore, a balance between the pricing and the available capacity is a must in order to optimize revenue. The focus shown should not be mainly on the pricing but the revenue generated since selling at a lower rate will not be a good solution.
While managing the service operations, the control and planning processes come as an interaction between resource productivity, quality management and capacity management. This means that the managers will be held responsible in managing supply and demand. Supply will be managed by supporting the farmers in growing the crops used in international dish preparation and diversifying the supplier base such that when one supplier fails, the other will ensure timely supply. This will help in achieving productivity targets and at the same time promoting the maintenance of quality standards. However, there are three issues of concern which arise: * The varying degree of uncertainty in demand. * The need to deliver a uniform customer service and experience. * The reduced ability of the restaurant to alter capacity in terms of the extent of change the time to respond to change which involves dealing with rapid fluctuation in demand.
With these three issues which are expected of the company, the restaurant will use four main strategies to manage them. The restaurant will have to influence demand and hold it as an inventory, require the customers to wait for a service, hold inventory in the anticipation of a service and altering capacity. This is the element of service production which necessitates the matching of demand and supply since the profitability of the Dining Theatre is closely associated with the prices charged and the use of the current capacity.
Other strategies include those of characterizing demand variables per sector over time in order to forecast demand which requires historical information of over three years which will be used in determining the off-peaks and the peaks in the demand cycle and to determine how demand is sensitive to the associated external and microeconomic factors of the Dining Theatre. Such information will also be useful in determining booking policies. Another strategy includes arranging with the event organizers to utilize the off-peak seasons and to influence demand by discounts or maintaining rates.

PART G – Finance 4. Land and Building
Each restaurant would need 1000 to 1200 square feet. This area would include the kitchen, dining, and theatre and restroom space. It will also have an operating place which would the kitchen, consisting of an oven, cabinets, service area and other important equipment for the food preparation. The restroom would be big enough for the customers to feel comfortable. These buildings are fixed capital. 5. Machinery and Equipment
The company uses complete several machines and kitchen equipment in order to automate most of the kitchen operations. This will include the heaters, the microwaves and the fridges together with the blenders among many others. Other equipment will include the equipment for the shows, the lighting systems, the dining tables and the chairs. This will come to a total cost of $1696500 for the five restaurants. 6. Pre-Operative Expenses
Pre-operative expenses are incurred by the company owing to the regular maintenance and servicing of the machines. The company also incurs equipment testing costs, rental space for the inventory and the raw material transport. These costs per month can be shown by the following graph.
This graph is very necessary in determining the amount of capital to be pumped into the business at a given time. 7. Staff and Labor (per month)
The company employs managerial officers, marketing officials, research and development personnel, waiters, bartenders and security officers among others. Basically, the employees total to about 75 with an average pay of $ 500 per week, the labor cost totals to about $150000 per month in remunerations 9. Raw Material (per month)
The table below shows the cost of the materials that will be budgeted monthly. This will include the farm produce, flavoring and spices and the repairing materials among others.

The fluctuation of raw materials will be very useful in gauging the inventory and the supply trend to achieve during various months. June will require a low supply of material as compare to July. 6. Utilities
Among the utilities used by the company are electricity and the solar panels for generation of power for the manufacturing process and lighting of the buildings. Water is also an essential utility within the facility for manufacturing as a solvent and as a cleaning agent. Internet connection is also necessary for communication and marketing while the sewage line transfers industrial wastes for treatment. The monthly expense on each these utilities will be as shown in the profit and loss sheet and the monthly cash flow forecast in PART H. 7. Cost of production
The strategic implementation of the plan will require an initial investment of $250000 for the product development, design and customization of new products. $200000 will be required to finance the strategic alliances and the independent agents in the new markets. The initial cost will go to the construction and furnishing of buildings, inventory and cost associated with marketing $110000. The additional cost will gather for setting up the theatre equipment, utilities, legal web development and staffing.
Summary of the financial budgeting Budget Items | Particulars | Quantity | Price per Unit | Total | Land and Building | Restaurant Space | 5000 square feet | 1600 | 8000000 | | buildings | 5 | 1740000 | 8700000 | Machinery and equipment | Microwave | 20 | 200 | 4000 | | heating systems | 5 | 30000 | 150000 | | Fridges | 50 | 300 | 15000 | | Blenders | 25 | 100 | 2500 | | Theatre Show System | 5 | 300000 | 1500000 | | Generators | 5 | 5000 | 25000 | Preoperative Expenses | Maintenance service | subscription | 1000 | 1000 | | Rentals and hires | subscription | 10000 | 10000 | | Transport | N/A | 1000 | 1000 | | Equipment Testing | subscription | 500 | 500 | | Equipment Hire | N/A | 2500 | 2500 | Staff and Labor | Managers | 5 | 4000 | 20000 | | Waiters & Chefs | 25 | 2000 | 50000 | | Bartenders | 15 | 2000 | 30000 | | security personnel | 10 | 1200 | 12000 | | R&D team | 5 | 2000 | 10000 | | Marketing team | 5 | 2600 | 13000 | | cleaners | 5 | 1000 | 5000 | | technicians | 5 | 2000 | 10000 | Raw Materials | Farm produce | N/A | 85000 | 85000 | | Repairing Materials | N/A | 5000 | 5000 | | Spicing and Flavors | N/A | 3000 | 3000 | Utilities | Electricity | subscription | 1500 | 1500 | | Water | subscription | 2000 | 2000 | | Internet Connectivity | subscription | 500 | 500 | | Telephone and postage | subscription | 400 | 400 | Cost of Production | Product Design & Customization | N/A | 250000 | 250000 | | strategic alliance | N/A | 200000 | 200000 | | Marketing | N/A | 110000 | 110000 | Grand Total | | | | 19218900 | | | | | |

N/A: the unit is composite
Analysis of the budget 8. Fixed Capital
The fixed capital for the company stands at $16.7 million. The fixed capital is the price the land together with the price of the machinery $8 million.

9. Working Capital (per month)
The working capital is the difference between the current assets and current liabilities of the restaurant. Since the graph below shows that the working capital of the company will be positive all the time, the financial status of the company will be positive.

10. Total Capital Investment
The total capital for investment for this case is found by adding the pre-operating expenses, the wages and the raw materials as shown in the graph below. The graph on the total cost of production shows that the restaurant will have a total capital investment ranging from $460000 to $480000.

PART H – Forecast 10. Projected Turnover with net profit before taxation and percentage rate of returns
The total sales are expected to total to $8 million on the sales in the bar and the hotel section with expenses. This will present a profit of $2 million in the first year of operations. The sales in the following year are expected to rise to $9 million. The gross margins will increase from 53% alone in Singapore to about 62% in 2017 as a result of efficiency and economies of scale. Dining Theatre will try to maintain a 30% annual growth rate as it expands nationally for the next four years. The profit and loss sheet in Appendix 1 shows that the restaurant’s percentage profit will fluctuate within 20’s. There will be a positive gain all the time throughout the year associated with good management practices. The table below shows the graphical representation of the trends in the percentage profits. 11. Expected Cash flows and profit ratios
The company will have ratio of approximately 0.6 considering the increase in the gross margins meaning that 0.6 will be the balance between 2016 and 2017.Dining Theatre will have a positive cash flow on monthly basis by the end of the first year. The company investment together with equity from the banks will cover the start-up costs plus losses for over one year. It is expected that the company will have a negative cash flow during the winter months, however strong sales will be experienced during the months of summer months and this will make up for any losses that will be incurred. Orders through the company’s website will help reduce collection delays and maximize profit margins. The graph below shows how the expected sales are supposed to grow by 2019. The positive cash flow to the restaurant will be maintained throughout the year as shown in the cash flow sheet in Appendix 2.

| | | | | | | | 12. Breakeven Analysis
The monthly fixed costs for the company are currently estimated at $1.6 million. Variable cost will account for 25% leading to a breakeven of just over $1.3 million and hence, monthly sales must exceed this breakeven. It can be deduced that the sale of each unit in the hotel must not come below $50 in order to achieve that target. The calculator below shows the breakeven calculations for the company.

13. Balance Sheet
The balance sheet will display assets of $2 million and no debt during the first year. After the company acquires furnishing, equipment and inventory, the company will remain with balance in form of cash for operations. The company will arrange for credit for maintenance of cash balance during the periods when the receivables of the company are high and for the sake of emergencies. 14. Assumptions * Supply and customer relationships will be maintained. * The popularity of the restaurant will grow steadily. * Dining Theatre will capture 5 % of Brisbane restaurant market.
PART I – Legal Compliance
As a food service and drinks restaurant, the Dining Theatre will be required to comply with the legal regulations as it concerns the food and its safety together with the consumer law. These regulations apply to each stage of food and beverage production all the way from the manufacture and processing to distribution. The management and the staff of the restaurant should be fully aware of these regulations and how the business will meet the regulations in order to avoid penalties or shaming of the restaurant by the council.
The restaurant will comply with the safety standard which is outlined by the Food Standards Australia New Zealand applicable for every business involved in food handling especially those who sell them to the public in the country. As such, the restaurant should have knowledge on the issues concerning the food tampering and labeling and food safety in the restaurant by applying the industry-based food safety schemes for eggs, seafood, dairy products and meat. It is necessary that the restaurant comply with the following regulations: * Queensland food safety legislation which is an umbrella of Food Production Regulation 2014, Food Production Act 2000, Food Regulation 2006 and the Food Act 2006. In the compliance to the Food Act of 2006, the restaurant should ensure that the food sold from their counters is safe and suitable for human consumption; it makes sure that there is no misleading conduct as it concerns the sale of the food and it ensures the application of the ANZF standards codes. The business will ensure that the risk that the restaurant poses to the community is reduced. The restaurant will join hands in the hands with the local government and Queensland Health to enforce these regulations. * Adherence to the food safety regulations of the local government of Queensland and the training requirements. The restaurant will comply with the training requirements by recruiting highly qualified and experienced staff together with instituting regular in-service training for their employees * The liquor licensing which applies to businesses supplying and selling alcohol. The restaurant will comply to this legislation by ensuring that the premise is licensed regularly, the bar premises are restricted to defined age groups (between 25-34 and between 35-54) to upkeep the campaign against misuse of alcohol by the under-age, adhering to the regulation on the opening by being operation only in the nights so that the customers may not act irresponsibly by drinking during working hours, ensuring noise is kept at a manageable levels in the bar and that it controls strictly the way its products are advertised. * Adhering to the Australian wine laws which apply to the producers and distributors. The restaurant should adhere to Australia Grape and Wine Authority Regulations 1981 and the Australia Grape and Wine Authority Regulations 2013. In order to do so, the restaurant will be keen on the register of protected geographical indicators and the label integrity program to ensure that the wine it is selling is genuine. * Dining Theatre will show a high compliance with the Australian Consumer Law. The restaurant will do these by ensuring that all its employees are aware of their rights and the rights of the business. It will also ensure that the customers are aware of their rights, responsibilities and how they can obtain redress in case of an issue. The restaurant will do this by providing information and advice to the consumers for this purpose. The restaurant will do this by supporting education programs to the consumers.
In its compliance, the restaurant will use to approaches: risk-based approach and the outcome-based approach. The outcome-based approach purposes to maximize the public benefit, make the best use of the resources and compliance to target areas of strategic priority which has likelihood of consumer detriment. In following these regulations, the restaurant will exercise discretion and direct resources to matters providing greatest benefits to the consumers. In the outcome based approach. The restaurant will ensure that it educates its suppliers and waiters on the consequence of their actions by way of reprimands and redresses. These two approaches will be based on guiding principles which include but are not limited to: transparency, timeliness, confidentiality, accountability, proportionality and nationality.

PART J – Sustainable Management
The restaurant will work hard to ensure that it is sustainable. The restaurant will ensure that its development does not compromise the survival of the future generations. In doing so, the restaurant will focus in four main part of sustainability as it concerns the hotel industry. These include water conservation, energy conservation, waste management and the reduction of the greenhouse gas effects and carbon emission. 11. Water conservation
Research has shown that by 20130, 50% of the earth’s population will have water stress. Therefore, the restaurant will institute strategies which will help in water conservation. These strategies include the collection and storage of rain water for use. Another strategy will be the regular repair of leaking pipes in the premises to ensure that water is not wasted. Besides repairing the pipes, the restaurant will ensure that it uses modern taps for hand washing which closes automatically after supplying the correct amount of water. The restaurant will also re use the water used in cleaning purposes for the sake of watering flowers and washing the pathways. The management will also consider setting up a small water treatment plant to recycle the water used considering that they pay for the supply of clean water and also pay for the disposal of dirty water.

12. Energy conservation
The restaurant will also strive to conserve energy as much as possible. One way which will do this is by using the lighting bulbs with low energy consumption rate. It is recommended that the restaurant purchases those bulbs which have five star performance rating. Another viable option will be the use of the solar energy in heating and lighting systems during the day in summer since solar energy is renewable. The restaurant will have its roofing designed in a manner that there are portions of transparent roofing to make use of the natural light during the day in order to conserve the environment, save on electricity bills and improve on sustainability.

13. Waste management
The restaurant will strive to manage its wastes by effective use of sustainability strategies. For instance, the restaurant will ensure that in its packaging, it does so in biodegradable materials which will not increase garbage in the environment. The restaurant managers will ensure that cleanliness is maintained in the business premises to ensure that health safety of the customers is upheld. Health is a primary principle of sustainable management. In doing so, the restaurant will contract litter collecting agencies for the sake of the disposal of litter. The management will purchase the litter bins and divide them into those of plastics and glass and those of papers. Such sustainable environment will boost the customer loyalty of the firm.

14. Reduction of the greenhouse gas emissions and carbon
The restaurant will ensure that carbon emission is minimized at all cost. Reduction of carbon emission means that the kitchen management purchases the latest technologies in heating such as the use of natural gas, electric cookers and microwaves. Where the use of fire is inevitable, its use should be minimized. The restaurant will adhere to the Kyoto Protocols in regulating the tonnage of carbon produced annually. The restaurant will also ensure that the refrigerators are maintained regularly to ensure that greenhouse gases such as Freon used in them do not leak to the environment and cause global warming.

Conclusion
In conclusion, effective running of a hotel like Dining Theatre will bear good fruits if the management focuses on the operational aspects of hotel management well. The human resources which will include them director, the marketing manager, the performance manager, the bar manager and the chief chef will be very instrumental in steering development. Marketing will be enhanced by the utilization of the 4p’s of marketing to boost public experience. In the same breadth, it is noted that the families on vocation, the long distance drivers and the local population will be the real customers of the restaurant with their experience based on the drinks, food and the shows. Effective partnership will be made with Citibank, the suppliers, the marketing agency-TwoCent and the community at large for mutual benefits. Achievement of demand and capacity management will also be critical by use of strategies like driving demand, striking a balance between spaces and prices in the peak season to ensure revenue flow and making good use of the available capacities during the off-peak to encourage the event and conference organizers to utilize the chance. The start-up will entail the land, the machinery and equipment, the analysis of the raw materials, the fixed cost, utilities, the working capital and the total capital of the firm. On the same hand, the financial aspects are largely dependent on the implementation of the profit and loss accounts to forecast projected turnovers, the cash flow sheet will be very instrumental projecting loses and percentage profits of the business, the breakeven analysis and the balance sheet will also form the important elements in the forecasting of performance. The legal compliance will be achieved through compliance with the liquor law, wine laws, the Queensland regulations on food service and such will be based on two approaches. Finally, the restaurant will ensure sustainability by managing its water resources, energy conservation, waste management and reduction in the emission of carbon and greenhouse gases.

Reference
Atherton, T., & Atherton, T.-A. (2010). Tourism, travel and hospitality law. Rozelle, N.S.W., Thomson Reuters (Professional) Australia Limited.
Australia. (1988). Australian industry trends. Canberra, Published for the Bureau of Industry Economics by the Australian Government Pub. Service.
Aquinas, P.(2009). Human Resources Management Principles and Practices. New Delhi: VIKAS. p. 174.
Barringer, A. (2002). Grassroots marketing for the restaurant industry. San Jose [Calif.], Writers Club Press.
Bergquist, W. H., Betwee, J., & Meuel, D. (1995). Building strategic relationships: how to extend your organization's reach through partnerships, alliances, and joint ventures. San Francisco, Calif, Jossey-Bass Publishers.
Blokdijk, G. (2008). Capacity management handbook: monitor, analyze, tune, manage, demand and plan your organization's IT capacity demands best practices handbook. Los Angeles, Emereo Pty Ltd.
Broad, P. (1982). Analysis of restaurant industry and survey of customers, Quinpool Rd. Halifax, N.S., St. Mary's University.
Buttler, D. (2006). Water demand management. London [u.a.], IWA Publ.
Chen, J. S. (2010). Advances in hospitality and leisure. Vol. 6 Vol. 6. Bingley, Emerald.
Culpan, R. (2002). Global business alliances: theory and practice. Westport, Conn, Quorum Books.
Crum, C., & Palmatier, G. E. (2003). Demand management best practices process, principles, and collaboration. Boca Raton, Fla, J. Ross Pub. http://www.books24x7.com/marc.asp?bookid=8437
Defranco, A. L., & Lattin, T. W. (2007). Hospitality financial management. Hoboken, N.J., John Wiley & Sons. http://public.eblib.com/choice/publicfullrecord.aspx?p=275825.
Enz, C. A. (2010). Hospitality strategic management: concepts and cases. Hoboken, N.J., John Wiley & Sons.
Gibbs, R., & Humphries, A. (2009). Strategic alliances & marketing partnerships gaining competitive advantage through collaboration and partnering. London, Kogan Page. http://www.123library.org/book_details/?id=98799.
Han, H. (2000). Restaurant customers' emotional experiences and perceived switching barriers a full-service restaurant setting. Manhattan, Kansas State University. http://public.eblib.com/choice/publicfullrecord.aspx?p=3388849.
Iyengar, A. (2008). Hotel finance. New Delhi, Oxford University Press.
Jones, P., & Lockwood, A. (2004). The management of hotel operations. London, Thomson.
Jones, P. (2002). Introduction to hospitality operations: an indispensable guide to the industry. New York, Continuum
Kim, H. (2006). Human Resource Management in Hotel Industry: Strategy, Innovation and Performance.
Kotler, P. and Keller, K. (2006). Marketing and Management, Pearson Prentice Hall, Upper Saddle River, NJ, USA Lauterborn, B. (1990). New Marketing Litany: Four Ps Passé: C-Words Take Over. Advertising Age, 61(41), 26.
Madu, C. N., & Kuei, C.-H. (2012). Handbook of sustainability management. Singapore, World Scientific.
Michael, A. (2001). Human Resources Management Practice. London: Kogan Page. pp. 296–297.
Parfitt, N. (2006). Public liability in the Australian tourism industry: risk exposure profile and legal responsibilities. Gold Coast, Qld, CRC for Sustainable Tourism.

Appendices
Appendix 1 Profit and loss forecast | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | Totals | Sales | | | | | | | | | | | | | | Sales (invoiced) | $770,000.00 | $680,000.00 | $690,000.00 | $695,000.00 | $730,000.00 | $746,000.00 | $733,000.00 | $697,000.00 | $800,000.00 | $780,000.00 | $810,000.00 | $840,000.00 | $8,971,000.00 | Cost of goods sold | $370,000.00 | $320,000.00 | $300,000.00 | $330,000.00 | $360,000.00 | $300,000.00 | $340,000.00 | $300,000.00 | $390,000.00 | $400,000.00 | $400,000.00 | $410,000.00 | $4,220,000.00 | Gross profit | $400,000.00 | $360,000.00 | $390,000.00 | $365,000.00 | $370,000.00 | $446,000.00 | $393,000.00 | $397,000.00 | $410,000.00 | $380,000.00 | $410,000.00 | $430,000.00 | $4,751,000.00 | Expenses | | | | | | | | | | | | | | Accounting fees | $6,000.00 | $6,000.00 | $6,000.00 | $6,000.00 | $6,000.00 | $6,000.00 | $6,000.00 | $6,000.00 | $6,000.00 | $6,000.00 | $6,000.00 | $6,000.00 | $72,000.00 | Advertising | $30,000.00 | $27,000.00 | $28,000.00 | $27,000.00 | $25,000.00 | $22,000.00 | $24,000.00 | $23,000.00 | $20,000.00 | $17,000.00 | $18,000.00 | $15,000.00 | $276,000.00 | Bank charges | $1,000.00 | $900.00 | $995.00 | $890.00 | $950.00 | $16,000.00 | $1,000.00 | $2,600.00 | $1,400.00 | $1,000.00 | $2,000.00 | $800.00 | $29,535.00 | Bank interest | $3,000.00 | $2,000.00 | $5,000.00 | $3,500.00 | $4,500.00 | $3,440.00 | $2,230.00 | $3,210.00 | $5,000.00 | $6,500.00 | $3,000.00 | $3,560.00 | $44,940.00 | Depreciation | $300.00 | $500.00 | $900.00 | $800.00 | $700.00 | $1,000.00 | $450.00 | $1,000.00 | $800.00 | $400.00 | $700.00 | $500.00 | $8,050.00 | Electricity and gas | $1,500.00 | $1,800.00 | $1,300.00 | $1,500.00 | $1,600.00 | $1,700.00 | $1,500.00 | $1,400.00 | $1,500.00 | $1,800.00 | $1,100.00 | $1,600.00 | $18,300.00 | Equipment hire/lease | $2,500.00 | $2,700.00 | $1,900.00 | $2,500.00 | $2,100.00 | $3,400.00 | $2,800.00 | $2,300.00 | $2,000.00 | $4,500.00 | $2,500.00 | $3,000.00 | $32,200.00 | Insurance | $3,000.00 | $3,000.00 | $3,000.00 | $3,000.00 | $3,000.00 | $300.00 | $300.00 | $300.00 | $3,000.00 | $3,000.00 | $3,000.00 | $300.00 | $25,200.00 | Legal fees | $2,500.00 | $2,500.00 | $2,500.00 | $2,500.00 | $2,500.00 | $2,500.00 | $2,500.00 | $2,500.00 | $2,500.00 | $2,500.00 | $2,500.00 | $2,500.00 | $30,000.00 | Motor vehicle expenses | $4,500.00 | $3,800.00 | $3,600.00 | $3,600.00 | $3,800.00 | $3,700.00 | $3,500.00 | $3,000.00 | $3,000.00 | $2,800.00 | $3,000.00 | $3,100.00 | $41,400.00 | Postage, telephone and fax | $400.00 | $500.00 | $455.00 | $566.00 | $550.00 | $499.00 | $560.00 | $500.00 | $450.00 | $500.00 | $560.00 | $480.00 | $6,020.00 | Stationery | $100.00 | $150.00 | $130.00 | $180.00 | $105.00 | $110.00 | $140.00 | $145.00 | $145.00 | $110.00 | $100.00 | $120.00 | $1,535.00 | Rent | $10,000.00 | $10,000.00 | $10,000.00 | $10,000.00 | $10,000.00 | $10,000.00 | $10,000.00 | $10,000.00 | $10,000.00 | $10,000.00 | $10,000.00 | $10,000.00 | $120,000.00 | Repairs and maintenance | $1,000.00 | $1,000.00 | $1,300.00 | $1,200.00 | $1,300.00 | $1,900.00 | $2,000.00 | $1,400.00 | $1,300.00 | $1,400.00 | $1,400.00 | $1,400.00 | $16,600.00 | Security | $4,000.00 | $4,000.00 | $4,000.00 | $4,000.00 | $4,000.00 | $4,000.00 | $4,000.00 | $4,000.00 | $4,000.00 | $4,000.00 | $4,000.00 | $4,000.00 | $48,000.00 | Sundries | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | Superannuation | $1,000.00 | $1,000.00 | $1,000.00 | $1,000.00 | $1,000.00 | $1,000.00 | $1,000.00 | $1,000.00 | $1,000.00 | $1,000.00 | $1,000.00 | $1,000.00 | $12,000.00 | Transport/courier costs | $1,000.00 | $1,000.00 | $1,000.00 | $1,000.00 | $1,000.00 | $1,000.00 | $1,000.00 | $1,000.00 | $1,000.00 | $1,000.00 | $1,000.00 | $1,000.00 | $12,000.00 | Wages | $150,000.00 | $150,000.00 | $150,000.00 | $150,000.00 | $150,000.00 | $150,000.00 | $150,000.00 | $150,000.00 | $150,000.00 | $150,000.00 | $150,000.00 | $150,000.00 | $1,800,000.00 | Workers compensation | $10,000.00 | $10,000.00 | $10,000.00 | $10,000.00 | $10,000.00 | $10,000.00 | $10,000.00 | $10,000.00 | $10,000.00 | $10,000.00 | $10,000.00 | $10,000.00 | $120,000.00 | | | | | | | | | | | | | | $0.00 | | | | | | | | | | | | | | $0.00 | | | | | | | | | | | | | | $0.00 | | | | | | | | | | | | | | $0.00 | | | | | | | | | | | | | | $0.00 | | | | | | | | | | | | | | $0.00 | | | | | | | | | | | | | | $0.00 | | | | | | | | | | | | | | $0.00 | | | | | | | | | | | | | | $0.00 | Total | $231,800.00 | $227,850.00 | $231,080.00 | $229,236.00 | $228,105.00 | $238,549.00 | $222,980.00 | $223,355.00 | $223,095.00 | $223,510.00 | $219,860.00 | $214,360.00 | $2,713,780.00 | Result | | | | | | | | | | | | | | Net profit | $168,200.00 | $132,150.00 | $158,920.00 | $135,764.00 | $141,895.00 | $207,451.00 | $170,020.00 | $173,645.00 | $186,905.00 | $156,490.00 | $190,140.00 | $215,640.00 | $2,037,220.00 | Gross profit margin | 52% | 53% | 57% | 53% | 51% | 60% | 54% | 57% | 51% | 49% | 51% | 51% | 53% | Net profit margin | 22% | 19% | 23% | 20% | 19% | 28% | 23% | 25% | 23% | 20% | 23% | 26% | 23% |

Appendix 2 Monthly Cash Flow Forecast | | | | | | | | | | | | | | | | | | | | | | June | June | July | Aug | Sept | Oct | Nov | Dec | Jan | Feb | Mar | Apr | May | Total | | | | | | | | | | | | | | | | | Receipts | | | | | | | | | | | | | Total | | Sales | $746,000 | $733,000 | $697,000 | $800,000 | $780,000 | $810,000 | $840,000 | $770,000 | $680,000 | $690,000 | $695,000 | $730,000 | $8,971,000 | | Other revenue | $100,000 | $100,000 | $100,000 | $100,000 | $100,000 | $100,000 | $100,000 | $100,000 | $100,000 | $100,000 | $10,000 | $100,000 | $1,110,000 | | | $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 | | Total receipts | ###### | ###### | ###### | ###### | ###### | ###### | ###### | ###### | ###### | ###### | ###### | ###### | $10,081,000 | | | | | | | | | | | | | | | | | Less payments | | | | | | | | | | | | | | | Direct costs | | | | | | | | | | | | | | | Materials | $90,000 | $95,000 | $93,000 | $95,500 | $99,000 | $98,000 | $90,000 | $93,500 | $90,000 | $96,000 | $97,000 | $92,000 | $1,129,000 | | Stock | $20,000 | $23,000 | $21,500 | $23,500 | $25,000 | $24,000 | $20,000 | $13,000 | $20,000 | $10,000 | $12,500 | $18,900 | $231,400 | | Packaging | $1,000 | $1,100 | $1,000 | $1,200 | $1,400 | $1,300 | $1,900 | $1,900 | $1,000 | $1,100 | $1,100 | $1,000 | $15,000 | | Other | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $12,000 | | Fixed costs | | | | | | | | | | | | | | | Salaries and wages | $150,000 | $150,000 | $150,000 | $150,000 | $150,000 | $150,000 | $150,000 | $150,000 | $150,000 | $150,000 | $150,000 | $150,000 | $1,800,000 | | Employee expenses | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $120,000 | | Rent/mortgage | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $10,000 | $120,000 | | Telecommunications | $599 | $400 | $500 | $650 | $600 | $500 | $550 | $600 | $580 | $568 | $490 | $600 | $6,637 | | Web site hosting and maintenance | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $200 | $2,400 | | Electricity | $1,700 | $1,500 | $1,800 | $1,800 | $1,400 | $1,600 | $1,570 | $1,900 | $1,350 | $1,800 | $1,000 | $880 | $18,300 | | Insurance | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $300 | $33,300 | | Interest | $3,440 | $2,230 | $3,210 | $5,000 | $6,500 | $3,000 | $3,560 | $3,000 | $2,000 | $5,000 | $3,500 | $4,500 | $44,940 | | Debt repayments | $25,000 | $35,000 | $38,000 | $2,000 | $3,000 | $0 | $5,888 | $7,000 | $6,000 | $5,000 | $0 | $5,000 | $131,888 | | Tax | $4,500 | $4,800 | $3,800 | $5,600 | $5,400 | $4,580 | $4,500 | $5,600 | $3,200 | $6,700 | $5,600 | $5,600 | $59,880 | | Marketing and advertising | $25,000 | $22,000 | $25,000 | $2,400 | $23,000 | $17,000 | $18,000 | $15,000 | $30,000 | $27,000 | $28,000 | $26,000 | $258,400 | | Motor vehicle expenses | $3,000 | $2,800 | $31,000 | $3,000 | $3,200 | $3,400 | $3,000 | $3,600 | $3,700 | $3,800 | $3,500 | $3,000 | $67,000 | | Travel and transportation | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $12,000 | | Freight and postage | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $12,000 | | Repairs and maintenance | $1,000 | $1,300 | $1,400 | $1,000 | $2,000 | $1,800 | $2,100 | $900 | $1,500 | $1,000 | $1,400 | $1,200 | $16,600 | | Accounting | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $72,000 | | Office supplies | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $24,000 | | Subscriptions | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $1,000 | $12,000 | | Cleaning | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $36,000 | | Uniforms | | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | | Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | | Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | | Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | | Other | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | | Total cash payments | ###### | ###### | ###### | ###### | ###### | ###### | ###### | ###### | ###### | ###### | ###### | ###### | $4,234,745 | | | | | | | | | | | | | | | | | Net cash flow | ###### | ###### | ###### | ###### | ###### | ###### | ###### | ###### | ###### | ###### | ###### | ###### | $5,846,255 | | | | | | | | | | | | | | | | | Opening bank balance | $0 | $482,561 | $938,231 | ###### | ###### | ###### | ###### | ###### | ###### | ###### | ###### | ###### | | | | | | | | | | | | | | | | | | Closing bank balance | ###### | ###### | ###### | ###### | ###### | ###### | ###### | ###### | ###### | ###### | ###### | ###### | $5,846,255 | | | | | | | | | | | | | | | | |

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