MAUTECH MOTOR SALON

BUSINESS PLAN EFFECTIVE EXPERIENCE

Prepared by: Maurice muia mutinda Email: mauricemuia@gmail.com.

TABLE OF CONTENTS
1. EXECUTIVE SUMMARY……………………………………………………………3 Mission statement………………………………………………………3
2. COMPANY DESCRIPTION…………………………………………………………..4 Legal status and ownership……………………………………………..4 Services we provide……………………………………………………..4 Automatic touch less……………………………………………………..5 Outside services………………………………………………………….5 Aim of the business……………………………………………………..6 S.W.O.T analysis………………………………………………………..6
3. MARKET ANALYSIS………………………………………………………………...8 Industry overview………………………………………………………..8 Target market segments………………………………………………….8 The competition…………………………………………………………10 Competitive advantage………………………………………………….11 Barrier to entry………………………………………………………….11 Future competition……………………………………………………...11
4. MARKETING STRATEGY………………………………………………………….12 Pricing Strategy…………………………………………………………12 Budget…………………………………………………………………...12 Promotions……………………………………………………………....12 5. OPERATIONS………………………………………………………………………...13 Facilities……………………………………………………………….13 Capacity Utilization…………………………………………………….13 Environmental…………………………………………………………..13 Financial Control……………………………………………………….13 Inventory Control………………………………………………………14 Maintenance……………………………………………………………14 Quality Control………………………………………………………....14 Research & Development…………………………………………….14 Security………………………………………………………………...14 7. MANAGEMENT AND ORGANIZATION………………………………………..15 Principal………………………………………………………………..15 Management Structure…………………………………………………15 Professional Assistance………………………………………………...15 Advisory Committee…………………………………………………...15 8. FINANCIALS……………………………………………………………………….16 Income Statement Explanation…………………………………………17 Cash Flow Forecast Explanation………………………………………..17 Cash Flow Forecasts……………………………………………………17

EXECUTIVE SUMMARY Name: Mautech Motor Salon Location: Machakos town
Mautech motor salon plans to offer high-quality hand-wash and detailing services to the private, public, dealers and fleet owners in the Machakos town. Target market segments include business class cars, luxury car, sports car, and lifetime car owners. Census data reveal that there are about 200,000 car owners who fit our market demographic in the Machakos town area. Mautech motor salon plans to promote an image of quality with its hand-wash approach, will offer an unconditional “clean guarantee” for any customer who is not satisfied, and plans to promote the name, which is well-respected in the community. . The company will secure contracts with local businesses to hand wash, clean, and detail their vehicles. Furthermore, we will provide these services to walk in customers.
Mission Statement
Our mission at Mautech Motor salon is to provide quality car washing and cleaning services to local firms and walk in customers. We strive to provide these services at competitive rates while still maintaining modest profits. Fresh and Clean Auto Care finds it important to provide up-to-date auto care services in Machakos town and surrounding areas especially the new Machakos city and the upcoming Konza city. Through these services we hope to better our community, employees, and ourselves.

COMPANY DESCRIPTION Legal Status and Ownership Mautech motor salon is setup as a Limited Liability Company under the laws of the republic of Kenya. Ten thousand shares in the company have been issued: I own 60% of the shares and 40% of the total shares have been retained for future distribution. Services we provide
Mautech motor salon is a 3 bay coin/cash operated to customers who want to provide their own labor, and two bay automatic offering cleaning services to those who prefer a lower cost “drive-thru” alternative. Actually, the term “car wash” is not wholly accurate. Our facility can accommodate recreational vehicles, vans, boats, trailers, machinery, household items or anything else portable and washable.
Customers will be drawn to our car wash because it affords them a clean, well- lighted, secure and pleasant facility offering every service available in the industry today, with the capacity to add new systems as they are developed.
Mautech Motor salon is unique, in that it offers services not available in other area washes, such as credit card acceptance on self serve and automatic washes as well as unique, clean styling of building and lot.
A state-of-the-art facility with superior services cannot succeed without quality equipment that will enable us to service our clientele with quality chemicals, a minimum of down-time, and reliable performance. To review the service options and features available at Mautech Motor salon, we will divide them into two areas; Self Service and Outside Services.
Self service
The self service bays are used by customers who take pride in and enjoy cleaning their own vehicles. Ten basic cleaning options allow them to choose which services they will combine to satisfy their individual needs and best care for their vehicles. The other features offered are designed to facilitate cleaning and reduce the operators’ workload. Reducing operator workload is a primary concern, since 58% of our customers believe it is easier to clean their vehicles at a commercial wash. We will offer the following features.
Credit Card System - Networks entire wash together. The facility allows credit card and fleet usage at every keypad device thus enhancing sales per vending by more than 50%. It also creates customer loyalty with the convenient use of credit cards at all areas of the washes in Mautech Motor salon.
Tri-color Foam -”This wash will provide the user with an experience that they moist likely have never had at a self serve wash. The latest in chemical technology will allow my customers to spray on exotic tri color foam that enhances the experience both in appearance and in the fragrance that is offered.
Countdown Display Timer - A large L.E.D. display on the coin box showing the time purchased to operate the system, counts down in minutes and seconds and gives an audio and visual warning when one minute of time is remaining.
Electronic Coin/Token Box - A large stainless steel meter with graphic decals, indicator lights and a rotary switch showing customers which function are activated. Mautech motor salon will accept either tokens or quarters.
Accumulator - A function of the electronic coin box which allows customers to accumulate time at a discount by inserting more quarters or tokens at the beginning of a cycle.
Pre-Soak - A super-concentrated detergent solution dispensed at medium pressure to all surfaces to break down road film.
Foaming Engine Cleaner which is a concentrated foaming degreaser dispensed at low pressure to the engine before using high pressure soap.
Foaming Tire Cleaner - A concentrated foaming solution formulated to clean rubber - especially white walls.
Foaming Brush - A soft natural brush dispensing thick, rich colored and scented foam at low pressure, used to scrub all vehicle surfaces.
High Pressure Soap - A detergent solution dispensed to clean all vehicle surfaces.
High Pressure Rinse - Clear rinse water used to flush all vehicle surfaces of dirt and solutions.
Wax - A colored and scented wax solution applied to the entire vehicle - which is then rinsed off, leaving a protective coating on painted surfaces.
Spot Free Rinse - A reverse osmosis water treatment system dispensing ultra-pure final rinse water at medium pressure, which will dry “spot free” on vehicle surfaces.
Floor Mat Hangers - Stainless Steel wall-mounted hangers to hold floor mats while they are washed with high-pressure services.
Lighting - Two 400 Watt Metal Halide fixtures light the inside of each wash bay.
Signage - Large graphic menu signs are used for all service options, and are color coordinated with the graphic decals on the electronic coin/token boxes. Additional color coordinated signs indicting pricing, additional instructions and location of other services, such as bill changers, will also be employed. Automatic touch less
The automatic touch less is an integral part Mautech motor salon will offer to customers. This state of the art system will provide my customers with the highest quality wash including pre-soak system, on board rocker panel blasters and under carriage cleaning. This will allow us customers who do not wish to utilize the self serve bays, but also do not want to pay the high price that full serve car washes require. The touch less aspect of this automatic will provide customers with a sense of security that their car is not being damaged by dirty or abrasive brushes that other friction car washes offer.
Outside services
Mautech Motor salon will provide outside services its customers as an important part of my overall service level, my commitment to provide every available option and as a strong support to my overall marketing strategy and profitability. Mautech motor salon will offer the following features:
Credit Card Machine – Mautech motor services will be available by credit card. Industry standards show that 1/3 of all revenue is charged to credit card giving us a huge competitive advantage.
Vending - Vending machines will offer customer’s pre-packaged Armor-all products and clean towels.
Vacuums – Heavy-duty stainless steel vacuums with lighted domes and color- coordinated hoses provide the highest performance rating in the industry.
Carpet Shampooer - A dry foaming solution used on carpeting and upholstery to remove stains and dirt.
Fragrance Dispenser - A scent gun dispenses the customer’s choice of three different scents to freshen the interior.
Sink, Faucet and Wringer - A stainless steel sink cold water faucet with automatic shut-off and crank-style wringer are provided to rinse and wring out customer’s drying chamois.
Trash Cans - Trashcans are covered with stainless steel tops to keep trash in and animals out.
Signage - Additional signage is used to inform customers of available services and to display our commitment to customer satisfaction.
AIM OF THE BUSINESS
Mautech motor salon has set out goals which it must achieve. Its goals are based on the short term goals and long term goals.
Short term goals * One of the main short term goals is to ensure that the business gets its background well and cement itself well with the upcoming Machakos city and the neighboring Konza city * Obtain 10 contracts with local businesses within first year * Lease car wash facility * Walk-in customers in addition the fleet service vehicles * Market the car wash in Machakos town. * Win customers trust to my car wash to providing efficient services Long term goals * Attract 80% of the car owners in Machakos town and its surrounding by the end of the second year to my wash Purchase car washing facility * Expand clientele base by 100 percent * Clear at least 100,000,000 in net profit within 5 years * Rank as one of the top 3 car washes for customer satisfaction in Machakos city * Maintain a high number of return customers through top notch customer service * Have one branch in each town in lower eastern.

SWOT Analysis Strengths * Upcoming Machakos city and Konza city and the available Mombasa road The two upcoming cities will increase the customer capacity * Contract customers
Mautech motor salon will have a steady flow of business * Walk-in customers
Mautech motor salon will provide service during the day time hours * Newness of business
Customers willing to try new things * Competitive pricing

Weaknesses * Un-established reputation
No one knows how good of a job our company does * Lack of employees
Only one employee and the manager, due to income restraints * High start-up cost
Expensive to start-up and operate while maintaining competitive prices * Lack of customer base
No one knows who we are and that we exist
Opportunities
* Ability to diversify
Provide new services and sell car washing products * Large number of potential contract customers
Wash company work vehicles on contract * Purchase/expand facilities

Threats * Existing competition * Lack of high income households * Low and hard to predict cash flow in the beginning Trends * 52 % of Machakos town car owners wash their cars less than once a month * 15 % never wash their cars * More than 10 million a year is spent battling automobile corrosion * 73 million grimy automobiles on the road * Automatic car washes are environmentally friendly * 12 to 14 gallons of water used in an automatic car wash * 10 gallons per minute used while hand washing car * 11.1 gallons of water used in a self-service car wash * Washing car at home effects the environment with soapy runoff

MARKET ANALYSIS

Industry overview
Twenty years ago, virtually all self-service car washes were the same - usually bare bones operations with little or no attempt being made to attract new markets and whose customers were 90% males.
Things are different today. The industry has experienced major changes brought on primarily by escalating vehicle costs and lifestyle changes in its customers. Higher costs have forced the industry to develop new services, such as the foaming brush and fragrance machines, to increase gross profits. Today’s customer may well be a 16 year-old male, a 65 year-old female, or a 36 year-old mother with children waiting in her mini-van while she washes it.
Of the washes operating today, 46% are less than 8 years old, and 22% between one and three years old. As you can see, the market for car washes has grown drastically during the last three years and this growth rate has not yet peaked. As vehicle prices and maintenance costs continue to escalate, owners are realizing the need to keep their cars longer and increase their amount of upkeep, to stay at least marginally competitive in today’s used car market. This is especially true for owners in the lower income brackets with less discretionary income to replace their aging vehicles.
In recent surveys, overall appearance and cleanliness of a vehicle has been rated the number one factor in used car value at time of trade in. This makes self-service washing a quick and economical solution to the car owners needs. The car wash industry is entering a rebirth; so to speak, growing out of the necessity to keep pace with our customer’s changing needs and desires. Mautech motor salon will be on the leading edge of this major growth segment in the industry.
Target Market Segments: The car wash will be located in Machakos town, along Nairobi –Machakos road near SUSU centre. Over 40% of the households in this community earn at least 10,000,000 per year. Many of these people own new cars and place great value on how their cars look. There are 100,000 car owners and three car dealerships located within twenty miles of my proposed car wash facility.
Mautech motor salon has segmented the retail car wash market by type of car ownership. We believe that knowledge of the type of car owned and who owns it is useful in predicting car washing and cleaning preferences. The segments that Mautech motor salon hopes to serve are:
New car owners: Owners of newer cars take great pride in their vehicles and are most likely to use a hand car washing service. The goal with these customers is to promote their regular use of my washing and detailing services. The aim is to inform these customers that Mautech motor salon will keep their car looking as good as it did the day they drove it off the lot.
Older luxury car owners: These people have either owned their high-end luxury cars for several years, or are unable to afford the expense of a new luxury car, but still desire the feel and look of a prestige vehicle. Both groups want to keep their cars in the best shape possible, and place high importance on keeping their cars looking good. These owners will bring their cars in for regular washes and occasional detailing.

Sports car owners: These owners are usually younger or middle-aged men who regard the appearance of their car (with them in it) as extremely important. They pride themselves on keeping their cars extremely clean and have their cars hand washed regularly. These drivers will have an occasional detail, but keep their cars so clean that detailing will not be needed very often.
Lifetime owners: Many of these people have owned their cars for more than five or six years, and are more likely to be women. They are sentimentally attached to their cars, and though it may be sensible for them to purchase a new car, they prefer to keep the “old shoe” running instead. They want to keep their cars clean, but are not tied up in the look of their car. For this reason, they will not have detailing done on their car unless they are selling it.
Local businesses: Some local businesses have fleets of cars and small vans that must be kept clean to maintain their company image. These businesses will be looking for a cost effective, efficient car washing service to perform this service, and will prefer to use a car wash service during the week rather than during weekends, like the general public.
The strategy behind Mautech motor salon is to attract customers who will be repeat users and will frequent the business in the typically quiet times (during midweek) for a car wash. It is not as difficult to attract customers during the summer months and on the weekends, but during the week, especially in the winter, people are not as likely to impulsively decide to have their cars washed. For this reason, Mautech motor salon intends to target customers whose schedules are not restricted to weekends or high-demand times. These would include. Business owners (.new, luxury, and sports car owners) who tend to be very busy people with no time to do their own car cleaning but are often able to make their own hours.

The Competition
The Mautech motor salon primary competition will come from the home car washer. An ICA (International Carwash Association) study reveals that 48% of survey respondents tend to wash their vehicles at home instead of visiting a carwash. The typical home car washer, according to the ICA, is about as likely to be male as female, and be between the ages of 30 and 49.
To combat the home washer, Mautech motor salon will advertise that a professional touch free carwash is better for the car itself as well as the environment (this will be accomplished through their marketing plan). When home car washers clean their vehicles, particles accumulate on sponges or cloths and can make tiny scratches on a vehicle's painted surface. These scratches may not be noticeable at first, but after a few years, the finish will become noticeably scratched.
Professional touch free car washes are not only more beneficial for the vehicles; they also provide benefits to the environment. When someone washes their vehicle at home, they rinse off the dirt, salt, oil, grease, and brake dust that accumulate on the vehicle. The wastewater from the Mautech motor salon is pretreated in an oil water separator onsite, discharged into the sanitary sewer, and then treated at the Machakos Sewage Treatment Plant. This wastewater is much cleaner after treatment than the wastewater produced by the home car washer.
Mautech motor salon secondary competition will come from the professional carwash operators in the target market area. Currently there are about three operators located within a three mile radius from the Mautech motor salon area. Two of these operators are located in Katoloni which is approximately four miles north from Mautech motor salon.{One is a self serve with gasoline pumps, and the second is a full-service operation.}
Total petrol station car wash, the self-service operation, is located few miles away. They have one wash bays, two vacuums, and one air/tire station. Besides selling gasoline, they also retail cigarettes and propane. Construction is masonry with wood truss roofing. Overall appearance is fair (interior/exterior). They are open Monday through Sunday, 24 hours.
Kenol car wash, the full-service operation, is located in Katoloni market. They have (… one conveyor operated tunnel, one small bay for detailing, and four vacuums…). They also retail propane and have a vending machine for customer use. Construction is masonry and wood truss roofing. Overall appearance is excellent (interior/exterior). They are open Monday through Sunday from 8:00 a.m. to 8:00 p.m.
The two car washing companies can be classified as first-tier competitors. The other competition will come from middle aged men who wash vehicles beside the roadsides.
Mautech motor salon indirect competition will come from businesses and institutions that wash their own vehicles. Examples are car and truck dealerships and local municipalities. Some car and truck dealerships even have onsite automatic carwashes.

Competitive Advantages
Mautech motor salon offers numerous advantages over the competition, including improved facilities, equipment, services, lower costs of production, and a captive audience. By emphasizing quality washes within a clean, attractive environment, Mautech motor salon believes that it will be able to develop a large group of loyal and responsible customers who will be appreciative and supportive of the facility.
Facilities: according to Mautech motor salon design it’s large and open design creates a very pleasing experience for the customer, making them feel safe. Brightly colored and clutter free, there is no equipment in the wash bays creating a crowded feeling for the customer. All of the equipment is located in a separate mechanical room, providing security, ease of maintenance, and long-term corrosion protection.
Car Wash is more than just a place to wash your car. We are in the vehicle wash and customer service business, and our list of services is geared to the times. We offer the old tried-and-true methods, along with the increasingly popular start-of-the-art services, and we are constantly on the lookout for trends that will lead us to new markets. Furthermore, our prices are competitive and we offer a better value to our customer in time, ease of operation and expense. Mautech motor salon will offer superior lighting, Spot Free Rinse, Carpet Shampooers and Fragrance Machines as well as a wealth of other services not available at other locations. We will provide a safe, secure environment to wash and clean a vehicle. This will appeal to all age groups of women, as well as men.

Barriers to Entry The largest obstacle for potential and existing carwash owners is zoning. Most municipalities do not recognize carwashes under their commercial zoning regulations. Special use permits are required, which have to be obtained under the auspices of the city, town, or village board. Permits for wastewater discharge are also required. These are becoming very difficult to obtain due to increasing environmental regulations concerning water usage and discharge.

Startup costs are another major barrier. To either build a new carwash, or renovate and upgrade an existing carwash, takes a substantial investment. Other obstacles are finding the right location, availability and cost of utilities, and existing market saturation. Future Competition
Future competition will most likely come from market expansion, product expansion, or forward integration. Market expansion could come from either a national or local carwash operator building a new store or buying out a competitor. Product expansion could come from someone in the car care industry, such as a quick-change oil station, who decides to offer full-service car care. Forward integration could come from an equipment supplier to the industry.

MARKETING STRATEGY

By emphasizing the benefits of a touch free wash (will not harm the vehicle's finish or the environment), choice of payment (cash, credit card, debit card, and fleet account), and clean, attractive, innovative facilities complete with vacuums and vehicle cleaning accessories, Mautech motor salon will distinguish itself from the competition. Pricing Strategy Mautech motor salon plans on setting the prices in the marketplace. Price cutting should not be necessary to gain market share since they are offering superior service and first class facilities. Customers will be willing to pay a small premium for this in return. Budget Mautech motor salon plans on allocating 5% of gross sales to its marketing efforts. Depending on results, this may be either increased or decreased (the industry range is from 2 to 5 percent according to the International Carwash Association). Promotions
Mautech motor salon will be offering promotions and discounts to entice customers to use the facilities during "off-peak" hours (typically Monday through Thursday). This will help add capacity during peak weekend times so customers will not be turned away if the wash bay is in use. Flyers & Newsletters
Mautech motor salon plans on publishing monthly flyers and quarterly newsletters to communicate various topics and features to its customers. These will be sent by direct mail, distributed door to door, or simply placed next to the changer at the entrance to the carwash. Some of the topics and features which will be included are: An introduction and brief background about the owners, promotions, highlights of special equipment and services, Community News and Announcements, explanation of price increases (as required), and a Car Care Guide (recommended tire pressures and intervals for rotation, oil and filter changes, engine tune up, chassis lubrication, upholstery spot removal, rust inhibitors, etc.).
Advertising (Other)
Mautech motor salon long-term strategy is to advertise regularly and continuously on a small scale versus placing large advertisements infrequently with simple and clear messages. The main vehicles to be used for its advertising strategy are the following:
• Local newspapers
• Yellow Pages (both Bell and the Talking Phone Book)
• Signage (interior & exterior)
• Billboards
• Web site

OPERATIONS Mautech motor salon will be open Monday through Sunday from 7:00 a.m. to 10:00 p.m. Facilities
Mautech motor salon, located opposite Susu centre, offers excellent visibility, vehicle stacking space, and accessibility. Ingress/egress is aided by two entranceways, one with a traffic signal. Traffic flow is high (>10000cars/day) and slow moving (<40miles per hour). Mautech motor salon encompasses 800 square feet. A portion of this space (450 square feet) will house all of the mechanical equipment for the wash bay. This mechanical room provides security, ease of maintenance, and long-term corrosion protection for the housed equipment.
All utilities are in place or accessible to accommodate design loads as well as future expansion. These include 3 phase, 208/230/480volt electricity, natural gas, domestic/fire water service, and sanitary sewers.
Significant Operational Issues: Capacity Utilization • Will offer discounts to encourage customers to wash their vehicles during "off-peak" periods, typically Monday through Thursday. • Will schedule fleet accounts during the same "off-peak" periods. Environmental • Weekly cleaning of floor drains.
• Monthly inspection/cleaning of oil water separator.
• Will implement and maintain Hazardous Waste Management Plan.
• Will implement and maintain Spill Prevention Plan.
• Will implement and maintain Storm Water Pollution Plan. Financial Control
• Cash basis accounting system using computerized system
• Daily cash collections and deposits.
• Weekly income records.
• Monthly financial statements (cash flow and profit/loss).

Inventory Control • Reorder points will be setup depending on usage and lead times.
• Physical daily, weekly, and monthly checks will be performed.
• Will setup tracking program on the vehicles entering the bays. Maintenance • Will develop a computerized preventative maintenance (PM) schedule based on equipment usage and manufacturer's recommended service intervals. This will include cleaning, inspection, adjusting, and lubrication.
• Will stock sufficient spare parts to minimize downtime if breakdown occurs. Quality Control •Will develop an Operations & Procedures manual outlining efficient and effective ways of doing things. •Will randomly audit vehicles exiting from the wash bays to determine level of cleanliness. •Will solicit customer feedback both positive and negative. Research & Development • Attend conventions and conferences to stay abreast of the latest developments in the industry. • Read trade journals and periodicals to further education. • Perform trial tests of various water temperatures combined with various soap concentrations to optimize vehicle cleanliness. Security * Security Alarm system will be wired to exterior doors and windows to deter any criminal activity or possible environmental contamination. * Close monitoring of the staff members.

MANAGEMENT AND ORGANIZATION

Principal
Maurice Muia Mutinda -President. Management Structure
Maurice Muia Mutinda will be responsible for administration and policy making as well as maintaining the day-to-day operations of all aspects of the business. Maurice Muia intends to create an open door policy for all staff members by being both visible and accessible.
Professional Assistance Mautech motor salon will be utilizing the expertise of the following professionals to aid in the formation and growth of their business: • Accounting – Mautech motor salon accountant • Carwash Technology Washing Equipment Technologies, Inc. • Legal – Mautech motor salon attorney.
Advisory Committee
Mautech motor salon will form an informal Advisory Committee within the first six months of operation. The committee will meet quarterly, and members of the committee will be available as resources to the company on an ongoing basis.

FINANCIALS

Shown below are the income statement explanations. These are based on forecasted revenues and costs ascertained from both local and national sources including suppliers, distributors, trade associations, and professional organizations. Revenue Explanation Retail revenues are based on an annual volume of 24000 cars. This is calculated by taking the daily traffic passing the carwash of 100,cars x 98.9% (capture rate) x 20 days per month x 12 months. Using national seasonality factors for the area further breaks down monthly sales.
Annual business growth is assumed to be 3%. Vacuum revenues are based on 12,750 per vacuum per month. Vending revenues are based on 5% gross retail sales. Commercial revenues are based on 5% to 10% gross retail sales.

Operating Expenses Explanation

Building rent is based on Ksh. 12,750,000 twenty year mortgage @ 9.5% interest (amount includes principal and interest payments). Office rent is based on 33% of total (balance is allocated to the carwash and third entity). Land lease is based on 50% of total (balance is allocated to the carwash). Utilities, solutions, and marketing costs are based on 10%, 7.50%, and 4% respectively of gross sales including retail, vacuum, vending, and commercial accounts. Maintenance costs are based on 1% to 1.25% gross sales, while pit cleaning costs are based on 1 % gross sales. Pit cleaning costs are based on 1 % gross sales. Depreciation is based on Ksh.17, 000,000 seven year note @ 10% interest (amount includes Principal and interest payments).

Financials
Shown below are the cash flow forecast explanations. These are based on forecasted revenues and costs ascertained from both local and national sources including suppliers, distributors, trade associations, and professional organizations.

Receipts Explanation * Cash sales include retail sales plus vacuum sales plus vending sales. * Collections from Commercial Accounts are based on net 30 days. * New equity inflow is based on the personal contribution of the owner.

Payments Explanation * Payments to creditors include carwash related equipment. * Payments to contractors are for construction work performed. * Utilities are based on bimonthly payments. * Insurance is based on quarterly payments. * Loan repayments are based on Ksh17, 000,000 seven year note @ 10% interest (amounts includes principal and interest payments).