I&B Investments is a new limited liability company formed under the laws of Nepal.

This
document has been prepared to provide the reader with information about our company,
including business structure, company goals, projected growth, start-up costs, an investment
analysis and the industry trends.

I&B Investments has identified the family entertainment industry as its primary interest and to
that end the company has focused its efforts on the development of one or more family
entertainment Centers (FEC) to provide quality family entertainment activities to the
communities in the Pradesh 2.

Entertainment has become a buzzword of the new millennium. In fact, statistics show that people
in the Nepal spend more on entertainment than on health care or clothing. The construction and
commercialization of one initial FEC is factored into the initial development phase detailed
within. The company's proposed FECs will be designed to provide the type of family
entertainment and adventure the current market demands.

I&B will establish a quality amusement park in lalbandi , Sarlahi to present Nepali culture to the
Nepali and the world The park is designed to create a quality culture experience for families and
customers of all ages. It will offer its customers an attractive, economical and fun-filled facility
for their entertainment and enjoyment. The proposed site is a 4.5 acre in Lalbandi 2 Owned by
Navajivan School. In addition to other funding and capitalization efforts detailed herein, the
Company anticipates that it will seek funds from the Municipality & personal investors (Public
Share) which may assist in the construction of Park and development of the proposed sites.

Based on the current entertainment prices and cost of revenue structure in the local amusement
and recreation industries, we believe that our anticipated FEC's will have the potential return
with our strong management team and our aggressive marketing plan.
1.1 Company overview
The I&b is a private company and will be opening a theme amusement park. The amusement
industry in Nepal is growing at the rate of 25%. There are over 3 to 4 parks across the province
two today.

In addition to the recreational and entertainment value of the park, it will also provide new jobs
in as well as youth activities and programs for its residents. Furthermore, management believes
that there is a resurgence of the pro-active healthy theme amusement park for customer.

Mission

Company Goals and Objectives:

Goals

To provide customers a quality, family-oriented park while giving a pleasant, safe, enjoyable
entertainment facility that exemplifies pride in ownership and pride in facility, not only to the
residents but also tourists.

Objective

 Initiate marketing plans to facilitate an advertising program .

 Attract 50 daily customers in first years
 Grow the 25 % annual number of customers each year
 Develop a reputation that will exceed competitors in every area
 Achieve excellent customer loyalty by placing strong emphasis in the areas of
outstanding service and support

Industry analysis

 Given the surge in Nepal middle classes, the family entertainment and amusement
sector of the Nepal is highly expensive.
 Between 2001 and 2015, few new park are been established by privet sector they have
generating highly profit. Like Saswat dham, nawalparasi , Chandragiri Hills,
Kathmandu , Sahid smarak, Hetauda
 However, as at the start there were no rules specific to the development of amusement
parks and legally defined requirement of area for amusement parks in Nepal.
 Recently GON has approved to keep wild animal for privet Sector and provide a breed
too.
 According to the Indian Association of Parks and Industries, a park can be profitable if
revenues from gate collections and other sources (such as food, toy memorabilia sales)
reach a 50:50 ratio.
Entry Barriers

The primary barrier to the company is controlled by four factors:

 Cost of land
 Huge investment
 Location proximity of available land to the market area
 General community support for the park.

Target Market/ Customer base

There is a surge in Nepali middle class and increasing disposable incomes, the family
entertainment and amusement sector of the Nepal economy. Nepalese are spending more on
entertainments activities. Also, Nepalese are now traveling abroad with increasing frequency and
experiencing quality entertainment and leisure facilities there.

The target market will include:

 Children and teenagers

 Families
 Tourists
 Business customers

Seasonal Effect

Amusement park business is highly dependent on weather conditions; it will have lowest sales in
rainy season. Also in season time there will be higher sales on weekends rather than on
weekdays. It will also not follow a regular visiting pattern, as it is a leisure activity.

SWOT ANALYSIS:

Strengths

 Entertainment for complete family under one Roof

 Providing popular and wide-ranging entertainment activities

 Easy access from Highway
 Low overhead through the use of multi-skilled employees and continual training
 Strong customer base through aggressive marketing
 Strong community ties and involvement
 Own land
Weaknesses

• High maintenance cost

• Bargaining power of suppliers affecting the ticket cost/profits
• Huge investment

Opportunities

• There is not any park in the radius of 100 km

• Huge Population of province 2

Threats

• Weather conditions
• Competition
• Insufficient investment

Product & service

PROMOTION

• Positive publicity through

• press releases and other media related activities covering
• Newspaper advertising
• Tie ups with schools and travel agencies
• Radio, direct mail referral, brochures
• Internet and web site and more

PRICING - Tickets
Opening Time 9 AM: 5 PM
 OPERATIONAL PLAN

LEGAL ENTITIES

1. Legal Structure: The H&B will be public capitalized for Rs 1 Core. It will be registered
with the registrar of company. A Board of Directors will be chosen based on their
financial Capabilities, professional experience and a strong understanding of business and
property management.
2. Location: The park will be situated on lalbandi 2 , sarlahi 500 mtr north from mahendra
highway

STAFF REQUIREMENT

• Manager : 1 Members
• Forman : 5 Members ( Daily wages )

ORGANIZATION STRUCTURE

BOD

MANAGER

FORMEN FORMEN FORMEN FORMEN FORMEN

SALARY AND REMUNERATION OF EMPLOYEE

S.NO Employee Designation Per month Annual Other Benefits

1 Manager 400000 500000
2
RESPONSIBILITIES F BOARD OF DIRECTORS

H&B will be evaluated by their Board of Directors. They will be responsible for recommendations to
the operational Manager, the property management of company and the investors in the H&B .The
recommendations of the board will follow the outline below:

• Review income expense with the park recommendations to maximize the net income.
• Review operational procedures that include safety, staffing, training, and new revenue
sources.
• Review the marketing plan recommendations and assist the operational managers in selecting
their target income and an overview of what they would recommend to increase the number
of admissions to the park.
• Ticket pricing.
• Review and recommendations for improvements and additional attractions.
• Review insurance and safety issues with the park to include evaluation of each park
component with regard to the number of injuries or incidents with the park operations.
• Review the park components and make recommendations on additional attractions that
would be beneficial to the increase in park gross revenues.
• Review the security communications and general park appearance. Board of Directors will
review all financial data at the end of the year.
• The primary function of the Board of Directors is to recommend Operation Strategies to
operation management to Increases Revenue

Important duties of Management in Carnival of Joy

• Assist in development of business plan

• Development of marketing strategy and plan
• Development of operating strategy and plan
• Development of operating budget
• Management of staff recruitment
• Interviewing, hiring and placement
• Staff training
• Development of policies and procedures
• Implementation of marketing plan
• Park opening and start up plan events and actual operations
• Monitoring and controlling of budgets
• Work with security surveillance by closed circuit TV
 FINANCIAL PLAN

The Company is seeking 1 Cores equity in 4 years to execute this business plan. H&D intends to use
these funds to develop and build out the park. Remaining funds will be used for sales, marketing and
staffing expense.

Ownership of the Company is providing 1 Cores in capital in 4 year. Company will seek a loan after 4
year.

INITIAL SET UP COST

• Total cost – cr.

• Raw material-40cr
• Labors-30cr
• Direct expenses
(Wage, freightinward, etc)-50cr

• Factory overhead
(salary,electricity bill,telephone exp,machine repair, factory insurance,etc.)- 38cr.

• Administration and Selling and Distribution Overheads

(Salaries, sales promotion, training, staff welfare, legal fees, consulting fees, etc.) – 42cr

BREAK EVEN ANALYSIS

• Break even point is the sales volume at which revenue equal cost i.e., no profit no loss).
• Break even = fixed cost*100/contribution
• Contribution=100-% of variable cost to sale
• Sales- 300cr
• Variable cost-120cr
• Fixed cost-60cr
• Contribution=100-120/300=9.6
• Break even=60*100*/9.6=625cr

PAY BACK PERIOD

• Payback (period) method is the exact amount of time required for a firm to recover is initial
investment in a project as calculated from cash inflows.
• PB=investment/constant annual cash flow
• PB=1000cr/200=5yr

RISKS AND CONTINGENCIES

There are unseen risks to all the amusement parks and carnival rides. Thousands of injury and
accidents happen at carnival rides and amusement park rides.

An amusement park accident can happen from poor construction plans, defective construction of
the ride, from an employee error, bad training and even negligence. Safety devices can and do fail
also causing amusement ride accidents.

Fear is the stock in trade of many theme parks, where children and adults relish the thought of
being scared to death by gravity-defying rides. But the fright is all in fun. Visitors leave their real
world worries at the gate. Behind the scenes, however, park managers are aware of all the threats
that could keep the good times from rolling. And they have prepared contingency plans for each.
For a theme park, the range of potential disasters is large. Natural disasters, such as sudden
storms, tornadoes, hurricanes, floods, and earthquakes, represent one aspect of the threatscape.
Mechanical problems, such as when a fast-moving roller coaster malfunctions, leaving children
stranded upside-down, are another. Other threats include fires or a bomb scare that could cause
panic and a stampede. Even an emergency at a nearby factory could create problems, resulting in
the need to evacuate tens of thousands of visitors from the park.

Whatever the emergency, any financial effects can have long-term ramifications because, given
the amusement industry's seasonal nature, lost business days are not easily recouped. Even worse,
damage to a facility's reputation could be fatal.
To keep an amusement park from becoming a house of horrors, management needs to develop a
comprehensive contingency plan, which in the industry is referred to as an emergency response
or emergency action plan. As with any other industry's plan, the goal is to set out how the staff
should respond to an event in an efficient and professional manner while minimizing the impact
to the business operation.

In most facilities, the security, safety, risk, or loss prevention manager reports directly to the
general manager, ensure that he or she always has the ear of the facility's executives. Their
assistance and input is critical to the completion and success of the plan. Getting amusement-
facility managers to buy in to security is not difficult, however. Because the industry is so
unforgiving, safety and emergency planning are considered even before the facility is built;
everyone, from the owners and developers on down, understands that these issues must be
addressed to create a successful venture.

Threat assessment: The first step in creating an emergency response plan is to conduct a threat
assessment. Managers from across the enterprise should be involved in this process, including the
head of the food service department and the director of maintenance. The threat assessment starts
with the obvious threats to a business such as fire, robbery, and power outage. Depending on
geographic location, threats such as earthquakes, tornadoes, and flooding may also be considered.

Nearby businesses and existing infrastructure must be taken into account as well. An airport,
chemical factory, or nuclear power plant in the vicinity presents risks that must be factored into
the assessment. Train tracks or a highway frequented by tractor-trailers even several miles from
the park may also present danger from hazardous materials spills.

In addition, like other businesses that attract enormous crowds, theme parks must consider
crimes such as kidnappings, shootings, and fights.