EXECUTIVE SUMMARY

The Product will be Liquid Car Wash Formula which will be called “Sparklz”. However, our formula is not limited

to Car but also to other domestic washing activities. Our customers are people from all works of life and ages.

Sparklz Limited is a Private Liability Company located at Barnawa Campus, College of Environmental Science,

Department of Environmental Studies. The Company is planned to start in April, 2013 and will produce Liquid

Car Wash Formula on inception, introduce other liquid formula production after three (3) years of operation.

The target market is Nigeria and the sub-region. Based on established survey data, Nigeria alone has car

importation of about 15 percent in the first half of 2012, compared with the same period last year, as credit

flows recovered in Africa’s second-biggest economy, dealers. Due to this huge demand there is minimal

competition for the Company and we intend to explore this market through a comprehensive market strategy.

Our Major strengths which will deliver our markets include, the Company’s investments in backward

investigation for the purpose of providing for its basic raw material inputs that can hardly be matched by our

Competitors and the introduction of network of distribution which will encompass outlet dealers in various cities,

GSM and online sales.

The Directors of the Company are well experienced in their chosen field; all their experiences will be brought to

bear in the new Company, and to kick-start at a minimal rate with high quality product to penetrate the existing

market and customers easily.

i
1. Projected Sales for Three (3) Years
YEAR 1 YEAR 2 YEAR 3
N250,000.00 N350,000.00 N500,000.00

2. Net Profit for Three (3) Years

YEAR 1 YEAR 2 YEAR 3
N80,000.00 N150,000.00 N300,000.00

3. Net cash flow projection for year 2013 closing at December is N150,000.00

We believe that the above statement will make our Company remain focused and committed towards
attainment of its goals and objectives to make fish available to everybody, thereby boosting the health and
national economy of the country.

ii
TABLE OF CONTENTS

Executive Summary - - - - - i – ii
Table of Content - - - - - iii
Partners Name - - - - - iv

1.00 Background - - - - - 1–2

1.10 Current Status - - - - - 2
1.20 Future Development Plan of the Company - - 3–5

2.00 Products/Services - - - - - 5
2.20 Propriety Features - - - - - 6
2.30 Future Development Plans - - - - 6
2.40 Product Liabilities - - - - - 6
2.50 Technology: Research and Development - - 6–7

3.00 Market Analysis - - - - - 7

3.10 Target Market and Characteristics - - - 7
3.20 Market Share, Trends, and Growth Potential - - 7–8
3.30 Sales, Distributions and Profit by Product/Services - 8
3.40 Service and Warranty Policies - - - 8
3.50 Advertising, Public Relation and Promotion - - 9
3.60 Marketing Penetration Goals - - - 9
3.70 Competitive Analysis - - - - 9

4.00 Production/Operations - - - - 9
4.10 Location - - - - - 9
4.20 Facilities and Equipment - - - - 10
4.30 Production and operation - - - - 10 – 13
4.40 Management and Ownership/Administration - - 13 – 15

5.00 Financial Management - - - - 15

5.10 Capital Investment - - - - - 15
5.20 Capital Utilization - - - - - 15
5.30 Desired Capital and Purpose - - - - 15
5.40 Sources of Capital - - - - - 15
5.50 Current Financial Status - - - - 16
5.60 Projections - - - - - 17 – 22

6.00 Conclusion - - - - - 23

Appendices

iii
BUSINESS PLAN FOR SPARKLEZ LIMITED

THE COMPANY

1.00 BACKGROUND
1.1 Legal Form of Business
 Sparklez Limited is incorporated as a Private Limited Liability Company with the
Corporate Affairs Commission. The farm is an integrated enterprise that produces Liquid
Car/Domestic Wash products; The Company is a wholly indigenous controlled company.

1.2 Start-Up Date

The start-up date of the enterprise is April, 2013.

1.03 Location of the Enterprise

 The site is located at Kaduna Polytechnic, Barnawa, Kaduna State. It has enough space to
utilize for the various commercial activities.

 The site for the production is readily accessible with light, water etc and a ready market
in Kaduna and environs to meet the immediate need of the people.

 The products have a unique name and logo of the enterprise that has been registered as a
trade mark to differentiate it from other competitors’ products.

1.4 Vision
To be a unique enterprise that adds value to Liquid Wash products, and be a Model
Integrated Business Development in Nigeria (Africa) of International repute.

1.5 Mission
To blend local liquid wash formula skills with modern technology in developing a profitable,
integrated liquid wash products in order to deliver value added washing products of the
highest quality from the farm to the consumer market.

1.6 Objectives
 The product intends to service the local market with high quality products, but will
further proceed to add value and export to other African countries and Abroad.

 To provide a variety of washing products that will meet the ever demanding needs of the
customer.

 To provide high quality recipe for sales to other enterprise, individual and the general
public or any persons who intends to start-up a company as ours.

1
1.7 Promoters/Founders
The ownership structure of the company who are the founders also constitutes the board of
directors.

 Miss. Maria O. Lorge - (Chairman/Director General)

 Mr. Samuel, Mayowa Moses - (Executive Director)
 Mr. Suleiman Bius Momoh - (Executive Director)
 Mr. Marshal Moses - (Executive Director)
 Achir Juliet N. - (Executive Director)
 Usman Musa Idris - (Executive Director)
 Hamza Jimoh Salau - (Executive Director)
 Abdulrahman Kudan Saidu - (Executive Director)
 Muhammad Bello - (Accountant)
 Miss. Jamila Abbas Murtala - (Company Secretary)

1.10 CURRENT STATUS/ASSESSMENT OF RISK

The SWOT analysis of Sparklez Limited is used to indicate the current status of the
company.

1.11 Strength
 The name and logo of the company which connotes quality of high standard.

 The competence available to the company due to the profiles of the directors (qualified
and seasoned business men and women)

 The quality of technical staff that is well trained and disciplined.

 The high quality of our products will be certified by relevant regulatory bodies.

 The company’s investment in backward integration for the purpose of providing for its
basic raw material inputs that can hardly be matched by our competitors.

1.12 Weakness
 Newness in the market

 Marketing management is not given appropriate emphasis as at present.

 Erratic power supply and outages from the Power Holding Company of Nigeria

1.13 Opportunities
 The market has opportunities for liquid wash formula products development and brand
extension.

2
  The continuing trend of customers to “quality” product offers a significant opportunity
for the company products.

1.14 Threats
 The company’s products are threatened by Government policies on importation. Multi-
nationals are allowed to bring in international products at competitive prices or less.
Thereby forestalling the growth of local and indigenous companies.

 Bank interest rates, high inflation rates, coupled with dwindling consumer disposable
income are affecting availability and cost of capital, operating costs and consumer
demand.

1.15 Start Up Capital

A working capital of Fifty Thousand (N50,000.00) Naira is required to start operation. The
founders/owners of the company will contribute the sum of One Hundred Thousand
(N100,000.00) Naira in the same proportion. This will be the startup capital for the first year
and as the business boom, it will increase.

1.20 FUTURE DEVELOPMENT PLAN OF THE COMPANY

1.21 Company Goals and Strategies
To lay the background on which to establish the strategic goal envisioned by the management
of the company, we state below an outline review of the existing external and internal
environment that impact directly on the business of the company.

 International Environment
Nigeria is a member of the Economic Community of West African States (ECOWAS).
Arrangements have reached advance stage to introduce Common External Tariff (CET)
within the ECOWAS sub-region. This move is viewed as a threat to the competitiveness
of local products and goods in Nigeria mainly because of the unregulated importation and
porosity of the border with our neighbours.

 Political/Regulatory Environment
The Government both imposes strategic constraints as well as provides opportunities for
local industries. This may come in the form of monetary and fiscal policies as well as
legislative and regulatory controls. There have been attempts in recent times to increase
VAT from 5% to 10%, this will be a threat to the survival of companies like ours, as
smuggled cheap imports still find their way to our markets.

 Economic Environment
High inflation rates coupled with high bank interests are affecting availability and cost of
capital with operating costs. The public infrastructure represented by power supply,
energy, roads etc, are in a state of decay. This makes the cost of doing business higher,
compared with other economies.
3
  Technological Environment
Strategies developed around the cutting edge of technological advances create
competitive advantages. The computerized management information system makes
information available with speed. It is an enabler of innovation and it is a collapse of time
and space. The advent of e-commerce has converted the entire business world into a
global village.

1.22 Company Goals

 The company’s principal goal is to remain the preferred supplier of fish and fish products
in Nigeria and a leading participant in industry within the ECOWAS sub-regional market.

 The firm aspires to provide superior customer value to its substantial and diversified
customer base that includes individuals, organization, private companies and the public

 To occupy the first top five (5) leadership position in all its selected markets.

 To enter the ECOWAS sub-regional market in the next three (3) years after accessing the
Federal Government Entrepreneurship Project (You Win).

1.23 Strategies
To enable the company achieve its goals, three (3) strategies are to be emphasized;

 Low Production (Operating) Cost

High Operating Cost arise because of high of high production wastages, material value
loss, usually long operating cycle, etc. readily available raw material and acquisition of
new technology will enable the company to cut cost by automation of its operation to
enhance speed of operation, quality of fish and finished fish products, and reduction in
waste production. When this is achieved, it will become possible for the company to
charge lower prices when compared with its competitors.

 Product Differentiation
The market offers will be differentiated along the production and services differentiation.
Product features matters to the consumers. The Research and Development Department is
to be properly staffed and equipped with facilities to enable the company stay ahead of
competition in product innovation so as to enable the company earn extra sales revenue.

 Promotional Strategy
The promotional strategy will require far more than developing good quality products
pricing them attractively and making them accessible to target consumers. In addition to
advertising, publicity, personal selling and below-the-line activity, a marketing mix will
be orchestrated for maximum communication impact. Extra efforts are to be made in
accessing distribution channels in order to obtain a fair share in apace so as to feature the
products prominently.
4
1.24 Company Summary
The company will be established as a partnership business. This will be selected on the
basis of the members contributed capital to establish the business. Some of the factors the
company needs to succeed are the favourable market demands, the quality and quantity of
the product. The attractive packaging of the product will also help in making the product
become a household name. it is our intention to grow Sparklez Limited into a large with
good customer relationship. We intend to depend on our attorney handle all aspect of
setting up the partnership deeds and maintaining proper account record.

1.25 Company Ownership

The company operates as a partnership business in which all members shall have equal
share of liability. The share of profit, duties, obligation and dissolution of the partnership
shall all be stated in the partnership deeds.

2.00 PRODUCTS/SERVICES
2.10 DESCRIPTION OF PRODUCTS AND SERVICES
The product is liquid car/domestic washing formula, which shall be labeled Sparklez. The
uniqueness of our product from other will be identified via it packaging, texture, thickness,
colour and fragrance. The product will be hygienically and carefully produce to guarantee it
safety and it harmless nature to the skin and other object it will be used on.

Uses
It can be use for car washing
It can be use for kitchen utensils
It can also be use for all general washing

2.20 PROPRIETARY FEATURES

 Our feeds through research and technological innovation will float similar to imported
feeds. This will give our products its distinctive feature because some local feeds
produced do not float thereby creating feed wastage and water pollution.

 All company products, fish and fish products (feeds) will bear our trademark and its
patent right, logo and the trademark will be registered with the Corporate Affairs
Commission (CAC).

2.30 FUTURE DEVELOPMENT PLANS

Streamline Fish Farm Limited intends to expand in the next 5 to 10 years by;
 Expansion of catfish production from 480 tonnes/year to 2,000 tonnes/year
 Introduction of Tilapia fish production in the fifth year from 200 tonnes/year to 1,000
tonnes/year
 Expansion of the existing cereal farm from 100 to 500 hectares to produce 80% of cereals
needed for the feeds mill.
 Establish the production of ornamental fish
 Expand the feeds mill capacity to 20,000 tonnes per year

5
  Establish a 10,000 bird poultry farm to use the advantage of the feeds mill in cost
reduction for poultry feeds. Also to use chicken offal’s in fish feeds and poultry water in
culturing earthen ponds.

2.40 PRODUCT LIABILITIES

 The company will insure products during transportation.
 The ponds, buildings and equipment will be insured against vandalization/theft, natural
disaster and fire.
 The entire permanent labour force will be insured against industrial accident.
 Streamline Fish Farm products (fish and fish products) were tested and had met the ISO,
SON and NAFDAC certification.

2.50 TECHNOLOGY: RESEARCH AND DEVELOPMENT

2.51 Concept Development
The concept of the product was developed out of the desire to capture at least 15% of the
annual fish market, which is confirmed to be over Four Hundred and Fifty Billion (N450,
000,000,000.00) Naira, develop local feeds that will compete favourably with imported ones
with the resultant effect of boosting fish farming and conserving foreign exchange. This
might eventually lead to Naira appreciation.

2.20 COMPETITIVE COMPARISON

 Our competitors in the market are the likes of Morning Fresh, Mama etc. these product
limits theirs to dash washing formula but we have made our product to be a multi-
purpose product which includes car washing, kitchen utensils, cloth washing and for
general washing purposes.

 We will also make use of our marketing strategy to penetrate into the market and create a
sound, strong relationship between our product and customers.

3.00 MARKET ANALYSIS

3.10 TARGET MARKET AND CHARACTERISTICS

 The liquid washing formula market is a huge market in Nigeria that is growing fast due to
increase in population and the desire to have a quality formula by low, the medium and
high income earning class.

 Our potential customers are people from the ages of 10 – 60 years which will include
both male and female gender.

3.20 MARKET SHARE, TRENDS AND GROWTH POTENTIAL

 In the first year, we intend to penetrate 15% if the market, increasing to 20% by the
second year. By the end of the third year, we hope to be one among the largest liquid
washing formula producers in the country and also ECOWAS sub-region.

6
3.21 BRANDING

 The brand name for the product will be Sparklez and intend to make it promote the
company image in the market.

3.30 SALES, DISTRIBUTIONS AND PROFIT BY PRODUCT/SERVICES

3.31 Projected Sales

From our projection above, the projected sales for the first year is Two Hundred and Fifty
Thousand (N250,000.00) Naira. In the second year, Three Hundred and Fifty Thousand
(N350, 000,000) Naira and the third year will be Five Hundred Thousand (N500,000.00)
Naira

3.32 Sales and Distribution

Sales and distribution decisions that must be made include:
a) Whom to sell to
b) When to sell our product to
c) At what price to sell
d) Advertising

 We will develop relationship marketing.

 We will use agents with shops at strategic locations to sell our products.
 We shall introduce online and GSM sales and off course advertisement and also as a
fresher in the market, we will also packaged some little gift items in our product to
stimulate customers.

3.33 PRICING
The prices of our product shall be between N150 – N400 depending on the size or kg of the
product and also depending on prevailing market circumstances and line of distribution. This
will however be about 5% to 10% less than our competitors’ price as an advantage and
marketing strategy.

3.40 SERVICE AND WARRANTY POLICIES

 Sparklez Limited shall ensure that its services are of the highest standard quality, such
that our customers, apart from being satisfied, will be highly impressed.
 There will be a guarantee on our products purchased that they are of the quality
represented and will be replaced if found to be faulty.
 Other form of services we shall provide include after sales services and an effective
feedback mechanism of our products and customers alike will be put in place.
3.50 ADVERTISING, PUBLIC RELATION AND PROMOTION
 In advertising the products, the company will sponsor on radio, using of handbills,
posters etc.

7
  We will give out calendars, biros, exercise books, T-shirts with inscriptions of the
company, especially during festivities to our customers as a sign of appreciation and
gratification.
 Our agents’ shops shall be branded with the company’s name and logo..

3.60 MARKET PENETRATION GOALS

Our market goals will include;
 Keeping pace and responding quickly to market needs.
 Increase in annual sales with the introduction of other product in the market.
 Being flexible and willing to change.
 Continuous training of production and sales staff in advance high-tech production and
proficient service delivery respectively.
 Managing our business in highly professional manner.
 Constantly searching for emerging market opportunities.
 Continuously learning and innovating, and above all
 Being entrepreneurial.

4.00 PRODUCTION/OPERATIONS
4.10 Location
The Production site is strategically located in Kaduna Polytechnic, Barnawa Campus,
Department of Environmental Studies, Kaduna, Kaduna state.

4.20 FACILITIES AND EQUIPMENT

The farm is a medium size farm with the following facilities and equipment.

 Mixing Bowls
 Turner (Pestle)
 Plstic or Rubber Gloves
 Spoons
 Measurer
 Water Heater
 Rubber Containers

Raw Material
 Nitro - Sol
 Soda –Ash
 Caustic Soda
 SLS
 Sulphuric Acid
 Others

8
4.40 MANAGEMENT AND OWNERSHIP/ADMINISTRATION
4.41 Board of Director/Ownership
 The Company will be Limited liability with a board of Directors and each member of the
board will contribute to the startup capital as follows: -

BOARD OF DIRECTOR AND OWNERSHIP STRUCTURE OF THE COMPANY

S/N NAME OF MEMBER POSITION AMOUNT SHAREHOLD

(N) ING
(%)
1 Miss. Maria O. Lorge Director General 10, 000.00 10%
2 Mr. Samuel, Mayowa Moses Executive Director Prod. 10, 000.00 10%
3 Mr. Suleiman Bius Momoh Executive Director Finance 10, 000.00 10%
4 Mr. Marshal Moses Executive Director Admin 10, 000.00 10%
5 Miss. Achir Juliet N. Company Secretary 10, 000.00 10%
6 Mr. Usman Musa Idris Farm Manager 10, 000.00 10%
7 Mr. Hamza Jimoh Salau Production Manager 10, 000.00 10%
8 Mr. Abdulrahman K. Saidu Sales Manager 10, 000.00 10%
9 Mr. Muhammad Bello Finance Manager 10, 000.00 10%
10 Miss. Jamila Abbas Murtala Quality Control Head 10, 000.00 10%
TOTAL 100,000.00 100%

4.43 Management Team

The Management team comprises the following persons: -

S/N NAME OF STAFF POSITION

1 Miss. Maria O. Lorge Director General
2 Mr. Samuel, Mayowa Moses Executive Director Production
3 Mr. Suleiman Bius Momoh Executive Director Finance
4 Mr. Marshal Moses Executive Director Admin
5 Miss. Achir Juliet N. Company Secretary
6 Mr. Usman Musa Idris Farm Manager
7 Mr. Hamza Jimoh Salau Production Manager
8 Mr. Abdulrahman K. Saidu Sales Manager
9 Mr. Muhammad Bello Finance Manager
10 Miss. Jamila Abbas Murtala Quality Control Head

4.44 Recruitment and Selection

 The recruitment and selection of highly motivated and skilled competent senior staff will
be done through the placement of advert in post offices Shortlisted candidates will be
interviewed before the final selection and engagement.
9

 The Management team and other engage senior staff will constitute the interview panel to
select and recommend for engagement the junior staff. This will ensure that skilled and
 competent staff will be selected for the various departments without compromising
standards.

4.46 Retention and Motivation of Employees

 We will ensure prompt and regular payment of employees.

 Over time and bonus will be paid as at when due.

 We will consistently review our wages and salaries as the Company turn over and Project
increases to encourage employees’ dedication and commitment to the company.

 After 5-10 years of dedicated service, senior employees will be highly motivated and
some rewards will be accorded

 Employees at all level will be trained and retrained to build capacity and keep them in
touch with current trends.

 In addition to weekly management meetings and monthly Board meeting, regular

consultative meeting will also be held with the employees.

4.47 Insurance
 Insurance for the company will include fire insurance to cover infrastructures and
equipments, theft, workman’s compensation in care of industrial accident, motor vehicle
to cover vehicle goods in transit.

4.48 Risk Analysis and Management

 This business proposal is prone to risks and for it to be very successful, they must be
identified and managed.
 There are basically two (2) types of risks identified, controllable and uncontrollable
risks.
 The uncontrollable risks we have indentified that many affect Streamline Farms Ltd
include the nature of the economy, Government policies and political stability.
 The controllable risks we have identified that can be managed for the business to be
very successful include:

I. Market Risks: These are risks that may emanate from any part of the marketing
chain. To manage these, we intend to employ highly professional and skilled
marketing and sales staff that will be continuously trained and retrained with
emergent current circumstances and development. We intend also to be
innovative and the promotions and adverts as marketing strategy.

10
II. Operation Risks: These are unforeseen circumstances such as flooding, fire, theft,
vandalism and accidents that may occur in the course of operating the business, to
 manage these successfully, we did have an insurance policy that covers all these
areas.

III. Credit Risks: this business cannot be very successful and expand as it should be
without credit facilities. However, this will be managed effectively through the
strategy of Purpose, Amount, Repayment, Team and Security (PARTS).

IV. Liquidity Risks: From the profit and loss projection, cash flow projection, the
company has adequate liquidity, and to avoid having idle cash as the business
profit in Bank grows, we will buy shares in Banks to attract them in expending
our business in other Agro-Allied Industries.

5.00 FINANCIAL MANAGEMENT

5.10 CAPITAL INVESTMENT
 The amount to be invested as start-up capital for the Fish Farm will be Fifty Thousand
(50, 000.00) Naira only.

 The Directors will provide Two Hundred Million (N100, 000,000.00) Naira by way of
contribution.
5.30 DESIRED CAPITAL AND PURPOSE
 The start-up capital of N50,000.00 is required for the business to take off. The amount
will be needed to pay for materials, equipment/operating costs while N50,000.00 will be
budgeted for other miscellaneous and unforeseen circumstances that might arise during
implementation of the project.

5.40 SOURCES OF CAPITAL

Sources of capital available are:
 Members Equity - N100,000,000.00

5.50 CURRENT FINANCIAL STATUS

Assumptions
 The demand is expected to remain relatively stable.
 We do not expect any major upset from our competitors within the period.
 However, 5-10% increase in the production of our product has been made.
 The planned increase in general salary of workers makes our projection relatively
conservative.
 The most significant cost of the venture is cost of raw materials.
 Effective utilization of staff to ensure that each staff minimizes idle time.
 Cost can be minimized through production control by allotting time to each operation.
 The projected sales from profit and loss account justify entering the market.

11
 TRADING, PROFIT AND LOSS ACCOUNT FOR ENDED DECEMBER 2013

DR N CR N
Opening stock 50,000 Sales 91,500
Add Less:
Purchase 30,000 Return inward 4,000
Carriage Inwards 1,000
81,000
Less
Return Outwards 10,000
Cost of good available 71,000
Less
Closing Stock 12,000
Cost of goods sold 59,000
Gross Profit c/d 28,500
87,500 87,500

Expenses
Carriage Outward 100 Gross Profit b/d 7,800
Wages & Salaries 5,000 Discount Received 500
Telephones Charges 1,500
General Office Expenses 500
Bad Debt 750
Net Profit 8,350 8,350

12
 BALANCE SHEET AS AT THE YEAR ENDED 2013

DR CR
Capital 50,000 Fixed Assets 60,000
Add
Net Profit 13,000
63,000
Less
Drawing 2,500 Current Liabilities
61,500 Debtor 1,500
Long term Liability Stock 1,000
Creditor 6500 Cash 5,500
Overdraft 1,200 Bank 1,200
69,200 69,200

13
Break Even Analysis

BEP = FC-VC where

SP
BEP = Break Even Point
FC = Fixed Cost
VC = Variable Cost
SP = Selling Price

Fixed Cost
Transportation = 4,000.00
Technical Assistance = 3,000.00
Packaging = 2,500.00
Fuel = 3,000.00
Insurance = 3,000.00
Membership = 2,500.00
Marketing = 7,500.00
Raw Material = 10,000.00
Total Fixed Cost = N35,500.00

Variable Cost
General Admin = 2,000.00
Interest = 8,350.00
Others = 3,150.00
Energy = 5,000.00
Maintenance = 2,000.00
Total Variable Cost = N20,500.00

Therefore BEP = 35,500 – 20,500

300
= 50.00 Formula

14
6.00 CONCLUSION
This business is the first of its kind in northern Nigeria. If adequately planned and managed
on good advice as envisage in this proposal, it will be a model in the country and will expand
to be the largest in the country.

It is highly profitable, worthwhile, satisfying occupation and feasible based on the in-depth
analysis shown in this proposal from year one to three.

On the whole, the business plan does not claim to be all inclusive. What we tried to do is to
give the basis on which an ideal fish farm could operate profitably. As the business
progresses, unavoidable risks, especially those of environmental factors could evolve thereby
causing some slight changes to the set up.

15
 BUSINESS PLAN
ON
PRODUCTION, SALES AND DISTRIBUTION
OF LIQUID WASHING FORMULA (SPARKLEZ)

SUBMITTED

TO

Mr. Abdulkareem Sule Obaito

By

Group 3

Department Estate Management

School of Geodesy and Land Administration
Kaduna Polytechnic
National Diploma ND II (Evening)
13th April 2013
PARTNERS NAMES REG. NO

Miss. Maria O. Lorge - - - - - 2010/096

Samuel, Mayowa Moses - - - - - 2010/069

Mr. Suleiman Bius Momoh - - - - - 2010/022

Mr. Marshal Moses - - - - - 2010/039

Miss. Achir Juliet N. - - - - - 2010/052

Mr. Usman Musa Idris - - - - - 2010/065

Mr. Hamza Jimoh Salau - - - - - 2010/082

Mr. Abdulrahman Kudan Saidu - - - - 2010/060

Mr. Muhammad Bello - - - - - 2010/062

Miss. Jamila Abbas Murtala - - - - - 2010/047

iv
Appendix

PICTORIAL VIEW DURING PROCESSING

APPENDIX 2
MANAGEMENT ORGANIZATION CHART

BOARD OF DIRECTORS

CHAIRMAN/ DIRECTOR
GENERAL

COMPANY SECRETARY

Executive Director, Executive Director, Executive Director,

Production Finance Administration

Production Manager

Sales Manager Finance Manager Industrial Relation Personnel

Management

Maintenance Quality Control Sales Officer Credit Officer Auditing Accounting