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Natalie’s Private Swimming Lessons

Business Plan Part 4: The Complete Version

Done by: Natalie Lorimer

BUSI3026 Business Planning Workshop Done by: Natalie Lorimer January 9, 2012

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Table of Contents

The Proposal: Introduction ……………………………………………………………… Page 4 Products and Services ………….……………………………………... Page 4 The Customers …………………………………………………………. Page 5 The Opportunity ………………………………………………………… Page 5 Tag Line & Mission Statement ………………………………………... Page 5

Feasibility Section:

Location of Business ........................................................................ Page 6 Site of Location................................................................................ Page 6 Site Expenses................................................................................... Page 6 Market Potential............................................................................... Page 6 Competition...................................................................................... Page 7 Sales Forecast................................................................................. Page 8 Protecting the Business................................................................... Page 8

Marketing Section: Image ............................................................................................... Page 8 Business Name................................................................................ Page 9

Product/ Service Mix........................................................................ Page 9 Pricing.............................................................................................. Page 9

Distribution....................................................................................... Page 9 Advertising & Promotion................................................................ Page 10 Operations Section: Space and Equipment ………………………………………………. Page 10 Logistics ………………………………………………………………. Page 12 Methods and Procedures ……………………………………….…... Page 13 Systems ………………………………………………………….…… Page 13 Organization …………………………………………………….……. Page 14 Regulation ……………………………………………………….…… Page 14 Finance Section: Owner’s Investment ………………………………………………… Page 15 Borrowed Money ……………………………………………………. Page 15 Assets and Initial Cash …………………………………………….. Page 16 Gross Margin and Markup …………………………………………. Page 16 Costs and Expenses ……………………………………………….. Page 16 Sales Income by Month ……………………………………………. Page 17 Cash Budgets ……………………………………………………….. Page 17 Income Statement ………………………………………………..… Page 18 Balance Sheet ………………………………………………………. Page 18 Ratio/ Trend Analysis ………………………………………...…….. Page 18 Breakeven ……………………………………………………..….…. Page 18

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Conclusion ………………………………………………………..…. Page 18 References ……………………………………………………………………. Page 19 Appendices ……………………………………………………………………. Page 19

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THE PROPOSAL

Introduction

This business plan is based on a privately-owned swimming lesson business, called Natalie’s Private Swimming Lessons. All swimming lessons are done in a good-size outdoor pool on my property where customers/ swimmers come over for their lessons as scheduled. It will be located in the City of London and is only able to serve the London community because customers won’t want to drive and further than they have to for something like this.

Swimming lessons start June 1st to the first 2 weeks of September every year. This is because the lessons are taking place outdoors and it’s when it’s the warmest outside to do them. When school is on, swimming lessons for kids are done from 4pm on and on weekends. Customers schedule several lessons ahead of time before coming to the pool. The swimming lessons are conducted by a Certified Red Cross Swimming Instructor, such as myself, with First Aid and CPR certification as well. Every year the Red Cross Association requires a $100 registration fee the employer/ owner has to pay in order to give out Red Cross badges and reports, etc. in order to have a licensed Red Cross Swimming lesson business. I will have an office assistant who will look after booking lessons, answering customers’ questions and concerns, ordering supplies

The North America Industry Classification System (NAICS) for swimming lessons is #71394 “Fitness and Recreational Sports Centres.” (2010, Stats Can.)

Products and Services

This business is only about selling a service, which is swimming lessons and there are no products that will be involved for selling. The Red Cross program has 7 preschool to school-aged levels plus 10 school age levels. The preschool levels are based on the child’s age and whether or not they need a parent with them in the water. The school-age levels are for children who don’t need a parent with them in the water. Children are put into a level that is for their age and swimming capability. An assessment may be done with a child before putting them in a level in order to see what their swimming capability is and find what level is appropriate for them.

Lessons will be paid for in advance and are based on single lessons or a set of 10 lessons. Buying the set of 10 lessons, there will be a discount. Lessons are done one-on-one with the swimmer or semi-private, which consists of 2 or 3 swimmers depending on what the customer wants. Customers will also be able to pay for customized lessons which swimmers are able to learn whatever they want and it has nothing to do with the Red Cross program. It is basically what they would want to learn. Swimming lessons will be in half-hour sessions.

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The Customers

The biggest customer group will be children ages 3 to 17 because this is what the Red Cross program is based on. Since the swimmers are children, we would be basically selling lessons to their parents directly. Later on in the future I can expand my customer base that will include infants (ages 6 months to 3 years) and adults (ages 18 to 70), since the Red Cross has a program for those age groups also. All customers will be from the London area and they are the kind of people who tend to put their kids in recreational activities. My business takes both people who are all new to swimming and people who have past swimming experience. I am not able to accommodate people with a physical or mental disability because it’ll cost a lot of money for the equipment and the liability risk will be a lot lower as well.

The Opportunity

The opportunity with this business is being able to provide swimming lessons on more of a customized basis. This would include one-on-one instruction, instruction with others, and achieving only your own swimming goals. That way lessons are done only in a private setting. The quality of the lessons will still be there and it’s something that recreational centers are able to accommodate.

Since swimming is classified as a sport and a fitness activity, there is a huge growing population who need to get incorporate a physical activity into their daily lives and it’s also seen as a good way to be active. People are able to see that learning how to swim can be very valuable to know in the real world. Swimmers will be able to swim efficiently in other water bodies and know how to stay safe around water. Being a customized swimming lessons business is the company’s niche amongst its competitors. Tag Line: Specializing in customized swimming lessons for 10 years. Mission Statement: To offer quality and valuable swimming lessons in ensuring swimmers’ success in any water.

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FEASIBILITY SECTION

Location of Business

Natalie`s Private Swimming Lessons is located at my home in the North-East of London, Ontario. With Zones C, D, a little of E and F, I will be able to most likely serve because it’s a fair length of driving distance. It’s located at a house in an approximately 13 year old neighbourhood. It is exactly a one minute drive to a main road with constant traffic. Within these zones there is a fairly number of families currently and with more housing developments, there will be more families in the area in the near future. It would be easy for customers to find the location. There many other subdivisions nearby, as well as some amenities on Highbury St., Huron St., Oxford St. E., Dundas St. E., Clarke Road, and surrounding areas.

Site of Location

There is a 4 car driveway, plus additional parking on the street which is plentiful since I’ll only be having one customer at a time. They can walk along the side of the house straight to the fenced-in backyard where the pool is. The size of the pool is 20 feet by 10 feet and 3-10 feet deep with a deck around it and patio furniture. Customers will have to use the bathroom in the house if needed. There is a tarp over the pool section for some shade and block the direct sun, but there`s still light shining through for seeing clearly.

Site Expenses

Property taxes = $3000 per year (already covered by owner) Insurances (fire, theft, liability) = $500 premium per month x 12 mos. = $6000 Pool maintenance = $100 per year Lawn maintenance = $100 per year (covered by owner) Supplies (flutter boards, noodles, lifejackets, toys, etc.) = $200 (one-time fee until it needs to be replaced in a few years or so)

Market Potential

According to Statistics Canada, London’s population in 2010 was 492,200. The population for 2011 is not available. As of 2006, there were 127,795 families with children. 127,795 / 5 = 25,559 families in my area I`ll be able to serve. From using a map of London, it looked like my area to serve was approximately one-

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fifth of the city and that’s what was used to find approximately how many families I would most likely serve.

Competition

There are only three direct competitors in the city of London. The first competitor would be the Excel Swim School which they are very small and are located on 90 Alder Grove (West of London). They use the Red Cross program. The second direct competitor would be the City of London Aquatic Services. They have 14 outdoor pools and 7 indoor pools; a total of 21 pools scattered around the city. Two of the indoor pools belong to the YMCA, which is a different swim program, and one pool is also a non-municipal pool that belongs to the Boys and Girls Club of London. The rest of the city’s pools offer the Red Cross Swim program as well. The Berkshire club is another swimming lesson business but offers their own different type of swim program and they are very small and run at limited times during the year.

My biggest competitor would be the city of London. They offer private lessons as well and it costs $123(R)/$128(NR) plus tax per person for five 30-minute lessons. What they offer that I don’t would include group lessons, semi-private lessons, Lifesaving Society Swim Program, Red Cross Parent & Tot, Red Cross Adult, Drop-in Swims, competitive swimming, synchronized swimming, and accommodations for people with a disability. All the swimming instructors at these pools would have not just their Red Cross Instructors certification, but also Lifesaving Society (LSS) certification, First Aid & CPR certification, and National Lifeguard Service certification. They are bigger and more well-known than what I am.

Any indirect competitors would have to be other types of sports and recreation that parents would sign their kids up for, such as hockey, figure skating, soccer, basketball, synchronized swimming, competitive swimming, baseball, dance, etc. This may not be a major issue that needs to be dealt with but it could only be considered. If parents want to put their kids in more than one sport, then they will. With my swimming lessons, they will be able to pick dates and times that are suitable for them when they come and swim with me.

My biggest competitive advantage would be the fact that I can offer not only customized swimming lessons to fit every customer’s needs, but too accommodate dates and times when they can come over to swim and it makes their scheduling much more flexible to work with. I can also describe and explain my prior swimming experiences with clients to reassure them I’m good at what I do. Almost every swimmer I’ve taught in the past has succeeded more than they thought they could, as well as take with them the knowledge they’ve learned in how to swim and stay safe around the water.

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Sales Forecast

Last 2 weeks of June: Mon-Fri. 4-8pm = 20 hours per week x 2 weeks = 40 hours Saturdays & Sundays 9am-1pm, 2pm-8pm = 20 hours x 2 weeks = 40 hours Total = 80 hours x $40/hr. ($20 per 30-minute lesson) = $3200 Months of July & August up to Labour Day weekend (9 weeks): 9am-1pm, 2pm-8pm = 10 hours/day x 7 = 70 hours/week x 9 = 630 total hours 630 hours x $40/hr. = $25,200 First week of September: Tue-Fri. 4-8pm = 16 hours Sat. & Sun. 9am-1pm, 2pm-8pm = 20 hours Total of 36 hours x $40/hr. = $1440 Optional Holiday Monday = 10 hours x $40/hr. = $400 Total Gross Sales = $30,240 Note: There’s a possibility of starting earlier in June and also going further into September if weather conditions are favourable. Each year can vary for these times of the year.

Protecting the Company

The types of insurance needed are fire, theft, and liability which will be $500 a month. There is no intellectual property to be dealt with. All lessons are paid in full in advance either prior to start of lessons or on the first day of lessons with cash only. No other payment method will be available or accepted. Refunds will only be made out for lessons that haven`t been received. For safety reasons there is a fence around the backyard so no other neighbourhood kids can get to the pool and drown. People are not to be in the pool without adult supervisions at all times.

MARKETING SECTION

Image

The image of the company will project private, customized swimming lessons for every client. From the newspaper ad, people will be able to identify with the business that it’s all about the swimmer and their needs.

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Business Name

The name of the business will be called Natalie`s Private Swimming Lessons. This name portrays what exactly the business is so customers are left in the dark about what the business is all about. Putting a person`s name in front of the business name tells the public who the instructor is and it puts someone/ something to distinguish the business with. Overall, the business name is pretty straight forward in telling the public what we are all about.

Product/ Service Mix

No products are being sold, only a service is. All swimming lessons are 30 minutes long and are private, one-on-one with the instructor unless the customer wants more than one child at a time. If the customer wants the Red Cross Program, they have to buy a set of 10 lessons at a time. If not, then they can buy a lesson at a time. Each customer will be tailored to fit their needs. They will be given a progress report so they can know how well their child is doing in lessons. After the 10 lessons are up, they swimmer either passes or fails the level. If they pass they move onto the next level if they wish and if they fail they need to repeat the level when they register again for lessons. Red Cross levels being offered would include eight pre-school aged levels and ten school-aged levels. All lessons will be customized to suit the needs of each swimmer.

The positioning strategy will be considered as high-quality and valuable instruction and how we are all about the customer.

Pricing

1 half-hour lesson not with Red Cross program = $20 10 lessons are required for Red Cross program = $200 No taxes added to the price.

Distribution

The ultimate users are children ages 4 months to 17 years old. When customers come to the facility they`ll be able to sit on the patio chairs and watch their kid swim. Before the child starts to swim or on the first day of the lesson, the parent or legal guardian will need to fill out a form so the instructor can learn about personal information about the child including any health-related issues, contact information, previous swimming experience, previous accidents, etc. I will also talk to a business lawyer to get details on what if accidents were to happen at the site and how to deal with them. Therefore, a small contract agreement will be made up for liability and insurance reasons in case of emergencies that

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parents will need to sign before starting lessons. This contract will help with me from being sued for things that were out of my power to control.

Advertising & Promotion

Advertising will be done using the London Free Press during the months of May and June as a way to get people to start registering their kids in swimming lessons. The ad would be approximately 1/8 of a page (price not available) briefly describing what the business is generally about and what`s being offered and prices, as well as contact information. Since this newspaper is free to the public and almost everyone in the city gets it, I thought it would be more useful for me to use for high exposure and I might get other customers that`s not in my targeted area also.

To be listed in print in the Yellow Pages Directory is costs $2 per month. To be listed on their online and mobile directory, it`s free. This listing will include the business name, phone number, address, email address, a map and directions. There is no need to do any public relations efforts for this type of business.

An evaluation will be done by using the form all customers have to fill out that asks about their personal information. There will be a question there asking how they found out about us and this way we can find out how will our advertising methods were.

As for a promotion, when a customer buys a second set of 10 lessons or more they`ll receive 5% off their bill per registered child.

OPERATIONS SECTION

Space and Equipment

The long-term assets that are needed to use in swimming lessons are already part of the Red Cross Swim program, and as well in being able to learn how to swim too. For my business, the following long-term assets are needed:

- 4 long noodles = $20 o already own & is a one-time fee until it needs replacing

- 4 flutter boards = $20 o one-time fee until it needs replacing

- 1 Infant size lifejacket (max. age 2) = $20 o one-time fee until it needs replacing

- 2 Toddler size lifejacket (under 30lbs) = $20 x 2 = $40 o one-time fee until it needs replacing

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- 2 Child size lifejackets (30-60lbs) = $20 each x 2 = $40 o one-time fee until it needs replacing

- 2 Teen size lifejackets (60-100lbs) = $25 each x 2 = $50 o one-time fee until it needs replacing

- 1 Adult size lifejacket = $25 o one-time fee until it needs replacing

- Floating and sinking toys = $30 o one-time fee until it needs replacing

- 1 Ring Buoy with rope = $25 o one-time fee until it needs replacing

- Tarp over pool for shade = $25 o already own & is a one-time fee until it needs replacing

- 20’ by 10’ in-ground pool = $3,000 o already own & is a one-time fee

The rest of the long-term assets for the business are more than an essential to doing business but are necessary. These would include:

- Patio tables and chairs = $100 (already own) o for parents and swimmers to sit and watch or wait for their lesson to

start o one-time fee until it needs replacing

- Pool maintenance kit = $25 (already own) o to keep up with chlorine levels and for other pool maintenance

needs o to be repurchased when needed

- Storage trunk for all swimming supplies and equipment = $50 (already own)

o To store all the swimming supplies and equipment o Only replaced if needed

- Fenced in backyard (already included) o For privacy reasons and to keep other people away from the pool

which could cause water-related hazards - Washroom inside the house (already included)

o For customers who need to use the washroom while they are there - Business sign = $100

o standing out in front of the property to direct customers to the place and as a way of advertising

o one-time fee & is replaced if needed - Laptop = $1,500 (already own)

o Needed in order to do the business administration part of the business

o Only replaced if needed - Printer/ Scanner/ Copier/ Fax Machine = $100 (already own)

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o Needed in order to do the business administration part of the business

o Only replaced if needed - Landline Home Phone = $50 (already own)

o Needed in order to talk to customers, etc. o Only replaced if needed

Business Layout

Parking

Logistics

When it comes to ordering and re-ordering badges and reports, I would contact the Canadian Red Cross and they would ship them to me and I would pay each order when it comes the time to. As for the other supplies and equipment, they would come from depots, outlets, wholesalers, retailers, etc. Basically where I can find the items I need for the business. I would use an Accountant to do my annual business income taxes and a Lawyer for the business law side of things. The fee for the accountant would be $50 every year and to have a paralegal lawyer on retainer would be $400.

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Methods and Procedures

When a customer calls, they get the information they need about the lessons and an appointment is booked. When they show up for the first lesson, they are asked to fill out a registration form, sign the contract agreement, and pay for the lessons in total in advance. After that, future lessons are booked ahead of time and are confirmed. Then they show up for the rest of their lessons. If they want more lessons, the cycle repeats except for they don’t have to fill out another registration form unless there are changes to be made. Also the contract agreement doesn’t need to be signed again. At the end of lessons every now and then I, as the Instructor, will inform the parents of the progress their child has made and what needs improvement, etc. At the end of each session of lessons the child gets a report card that tells them how well they did and whether they passed or not. This will also tell them what they need improvement on, what’s their strengths and weaknesses, etc. They use that same report card for the next session of lessons. This report is the same for any Red Cross Swim program done at any other swimming pool. Customer complaints will be mostly prevented when they first inquire about the lessons. This is where they will get clarification and understanding of what to expect from these lessons. If a customer wants to pull their child out, then they’ll receive a refund of the lessons they didn’t receive, not the lessons they already received. These customers would only be going to me if they want private and customized lessons and that’s what they’re going to get. Having a talk with the customer about their child’s lessons can also be accommodated before and after the present lesson or on the phone. This is for more clarification and understanding for the customer as well.

Systems

I would have a list of names of companies and their contact information stored on file so that my administrative assistant will know who and where to re-order the supplies from. The business will only need to use MS Office Suite and small business software to do print media, such as business cards, flyers, pamphlets, etc. With MS Office, I`ll be able to do almost everything that is needed to be done, which would include keeping track of customers’ and suppliers’ information, inventory of supplies, payroll, expenditures, schedule of booked lessons, etc. Both types of software costs $200 each and both I already own. Also, I already own most of the stationary supplies that I will need to use, which includes: paper, printer ink, pens, pencils, erasers, markers, binders, stapler, staples, whole puncher, clipboard, bulletin board/ pin board, notebooks, notepads, etc. These things would be valued at a total of approximately $50. But, the other business-related supplies I will need to get would include: Receipt booklet/ pad ($10), Internet ($50/ month), a CIBC Business Operating Account

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($35 annually), as well as registration forms and contract agreements made out ahead of time.

Organization

The Administrative Assistant’s job duties would include: being knowledgeable about the entire business, answering the phone, booking lessons, maintaining records, ordering supplies, data entry, clean up, etc. The assistant will be making $10.25 an hour and will only need to work for a period of time during the day of each day in business. As the Instructor, I will be doing the lessons, answering questions and informing the parents/ customers in person and on the phone about their child’s lessons, pool maintenance, and looking after payroll and anything else that’s needed. The instructor will be making $20 an hour. Days of business will only include if there are lessons booked for that day. If there are days where no lessons are booked, then the assistant has the day off and I’ll be answering the phone if needed. Neither of us will be getting Benefits, Workers` Compensation, Employment Insurance, CPP, RRSP, etc. included in our pay because it`s not necessary since we are only seasonal, less than half a year in operation and we`re too small to get into those kinds of things. We get paid for the hours we work and what we do with our earnings is up to us and that`s it. We only work when there`s work for us.

Regulation

Only a registration form is needed to be filled out by the customer and the form includes: their name, child’s name and age, phone number, medical conditions, previous swimming experience, type of lessons, etc. As for myself, I need and have the Red Cross Swimming Instructor certification and Red Cross First Aid & CPR with AED certification. These certifications have to be recertified every three years. At this present time, I already have the certification and won`t need to recertify myself until 3 years from now.

There is a fee of $100 per year that the business pays to be licensed with the Red Cross Swim program in order to do the Red Cross lessons and give out the report cards and badges. Also I would have to get the pool site a safety inspection done as well as follow the city’s bylaws of having this particular business run from the home. Also, I should get a business license which it’ll be official and registered with the city of London. When applying for a business license my type of business would have to go under the “Place of Amusement” category and the fee is unknown (predicting $100). I will also need to get liability insurance for the business if accidents were to happen by the pool or property. This insurance would approximately cost $200 per month for three months per year.

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FINANCE SECTION

Owner’s Equity

The assets that I will be investing myself would include the following:

20’ x 10’ In-ground pool with deck $3,000

Pool tarp $25

4 long noodles $20

Patio table and chairs $100

Pool maintenance kit $25

Storage trunk $50

Laptop $1,500

2 Computer software programs $400 ($200 each)

Printer/ scanner/ copier/ fax machine $100

Phone $50

Stationary supplies $50

Washroom facility & backyard fencing $0 (included with house)

My Instructor certifications $200

Total Amount $5,520

Some other expenses that are needed for the business but are already

covered by the house residents, which would include:

Home phone service (fax included) $20 per month

Wireless high-speed internet service $50 per month

Hydro & water supply $300 per month

Total $370 per month

3 months $370 x 3 = $1,110 /year

The rest of the expenses that I will be covering with my own money are described further in the Costs and Expenses section of the plan.

Borrowed Money

There will be no borrowed money needed for the business.

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Assets and Initial Cash

Shown in the financial worksheets.

Gross Margin and Markup

There are no goods to be re-sold. Shown in the financial worksheets.

Costs and Expenses

Here are the rest of the expenses that I will be covering myself in the first year of starting up:

Paralegal lawyer on retainer $400

Accountant $50 /year

Business license $100

Red Cross license $100 /year

Business/ Liability insurance $200 /month x 3 = $600 /year

Business Operating Account $35 /year

Business Sign $100

Supplies & Equipment (lifejackets, etc.) $250

Receipt booklet/ pad $10

Total $1,645

As for the advertising expense, I’ll be using the print software to do

business cards, pamphlets, etc. Every year in the spring, I’ll put an ad in the local newspaper to start the registration process.

For the second and third years, only the following expenses are needed to be covered:

Accountant $50 /year

Red Cross license $100 /year

Business /Liability insurance $600 /year

Business Operating account $35 /year

Miscellaneous supplies $100 /year

Total $885 /year

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Wages will also be covered by myself, but it is unknown how much per year will be spent on wages due to various number of booked lessons. It’ll be different every year on how much revenue is coming in and how much will be needed to spend on wages as well.

Sales Income per Month

Last 2 weeks of June: Mon-Fri. 4-8pm = 20 hours per week x 2 weeks = 40 hours Saturdays & Sundays 9am-1pm, 2pm-8pm = 20 hours x 2 weeks = 40 hours Total = 80 hours x $40/hr. ($20 per 30-minute lesson) = $3200 Months of July & August up to Labour Day weekend (9 weeks): 9am-1pm, 2pm-8pm = 10 hours/day x 7 = 70 hours/week x 9 = 630 total hours 630 hours x $40/hr. = $25,200 First week of September: Tue-Fri. 4-8pm = 16 hours Sat. & Sun. 9am-1pm, 2pm-8pm = 20 hours Total of 36 hours x $40/hr. = $1440 Optional Holiday Monday = 10 hours x $40/hr. = $400 Total Gross Sales = $30,240 Note: There’s a possibility of starting earlier in June and also going further into September if weather conditions are favourable. Each year can vary for these times of the year. This is because it is a seasonal business only and it’s not guaranteed that every hour listed here will be filled, particularly in the first year or so. This breakdown describes the work hours I’m able to put in in order to make the revenue.

Cash Budgets

There are months that have negative balances which is because those are the months where my business is not in operation. It is seasonal from June to September only. By the end of the year, negative amounts start to show. This type of business can only be seasonal. It’ll cost a lot just to have an indoor pool and it might not be worth doing financially.

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Income Statement

The company does show a profit each of the 3 years. In the second and third years, there is more of a profit mainly due to having much fewer expenses. After the third year, I would expect an increase in profit.

Balance Sheet

There are no surprises with the balance sheet. Although, I do have more fixed assets than what’s listed. I could only put the assets that I still needed to get and couldn’t really include the assets I already had.

Ratio/ Trend Analysis

Overall, the financial situation with the business does get better. There are a lot of things that I didn’t need to include, such as interest, loans, vehicle expenses, etc.

Breakeven

The breakeven date for the business if July 30, 2011. This is just from the first 6 weeks of being in business. The business breaks even at $17,429 and the breakeven percentage is 57.63%.

Conclusion

This can be a good business to be in. It’s important to like what you do.

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References

Statistics Canada. (2010). North America Industry Classification System (NAICS) 2007. Retrieved on September 22, 2011 from http://stds.statcan.gc.ca/naics-scian/2007/ts-rt-eng.asp?criteria=71 YellowPages.ca. (2011). Advertising Solutions. Retrieved on October 14, 2011 from http://360.yellowpages.ca/en/solutions/ City of London. (2011). Aquatics. Retrieved on October 13, 2011 from http://www.london.ca/d.aspx?s=/Aquatics_CS/lessons.htm Statistics Canada. (2011). Retrieved on October 13, 2011 from http://www.statcan.gc.ca City of London. (2011). Parks and Recreation Strategic Master Plan. Retrieved on October 13, 2011 from http://www.london.ca/Reference_Documents/PDFs/LondonPRSMP_Final_November62009_singlesided.pdf Industry Canada. (2011). Retrieved on October 13, 2011 from http://strategis.ic.gc.ca The City of London. (2011). Retrieved from: www.london.ca The Canadian Red Cross. (2011). Red Cross Swim Program. Retrieved from: www.redcross.ca

Appendices

The Bench-marking Report

Your Report

Export Report to Excel

Whole

Industry (Reliability)

Lower

Half (50%)

Upper

Half (50%)

Percent of

Businesses Reporting

Number of Businesses 1259 Revenue Range:

Low Value ($ 000) 30 30 134 High Value ($ 000) 5000 134 5000

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REVENUES AND EXPENSES (percent of total revenue) Total revenue 100.0 100.0 100.0 100.0

Cost of sales (direct

expenses)

20.3 13.5 21.4 52.2

Wages and benefits 3.1 1.5 3.4 11.8 Purchases, materials and

sub-contracts

17.4 12.6 18.2 56.1

Opening Inventory 2.3 2.8 2.2 34.6 Closing inventory 2.5 3.3 2.4 37.8 Operating expenses (indirect

expenses)

76.5 85.4 75.0 99.7

Labour and commissions 19.3 15.5 19.9 63.4 Amortization and depletion 4.9 5.7 4.7 70.0 Repairs and maintenance 4.0 5.7 3.8 62.8 Utilities and

telephone/telecommunication

3.7 5.5 3.4 77.0

Rent 11.6 12.3 11.5 59.3 Interest and bank charges 1.2 1.8 1.1 53.6 Professional and business

fees

3.3 4.0 3.2 77.2

Advertising and promotion 2.2 2.2 2.1 69.7 Delivery, shipping and

warehouse expenses

0.1 0.1 0.1 11.2

Insurance 3.1 3.7 3.0 73.9 Other expenses 23.1 28.9 22.2 97.5 Total expenses 96.8 99.0 96.4 99.9 Net profit/loss 3.2 1.0 3.6 98.2

FINANCIAL RATIOS Interest coverage ratio 3.6 1.6 4.1

Gross margin (%) 79.7 86.5 78.6

PROFITABLE vs. NON-

PROFITABLE BUSINESSES (thousands of dollars)

Profitable

Percent of businesses (%) 66.8

Total revenue 261.4 71.9 453.6 Total expenses 234.4 61.4 409.8 Net profit 27.0 10.5 43.8 Non-Profitable

Percent of businesses (%) 33.2 Total revenue 265.3 72.2 452.9

Total expenses 294.2 91.5 491.3 Net loss -29.0 -19.3 -38.4

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The Red Cross Swim Program

Red Cross Swim Preschool is an eight level program with engaging animal themes for children from 4

months to 6 years of age. The lessons are designed for small class sizes so preschoolers can fully enjoy

their time with the Instructor and other children.

Level Age Description

Starfish 4 - 12 months

Babies and their caregivers work on getting wet, buoyancy and movement, front back and vertical position in the water and shallow water entries and exits. To enter this level, babies must

be able to hold their head up.

Duck 12- 24 months

Babies and their caregivers work on rhythmic breathing, moving forward

and backward, front and back float and recovery and shallow water entries

and exits.

Sea Turtle 24 - 36 months

Toddlers and caregivers work on submersion, front and back floats and glides, jumping into chest deep water with assistance and kicking on front

and back swim.

Sea Otter 3 - 6 years

Swimmers work on front and back glides, kicking on front with a buoyant

object and will be able to swim 1 meter upon completion of this level.

Salamander 3 - 6 years

Swimmers work on improving their front and back floats as well as jumping into chest deep water

unassisted. Kicking is added to the front and back glide and students will

be able to swim 2 meters upon completion.

Sunfish 3 - 6 years

Swimmers work on kicking and can perform glides (front and back), enter deep water safely, float in deep water, swim with a PFD and swim 5 meters

continuously up0on completion.

Crocodile 3 - 6 years

Swimmers further develop the front and back glide with kick, front and back swim, jump into deep water,

swim with a PFD in deep water and swim 10 meters continuously.

Whale 3 - 6 years

Swimmers increase their distance on front and back glide with kick, increase distance on front and back swim, learn the sitting dive and will be able to swim

15 meters continuously upon completion.

25

Red Cross Swim Kids is a 10 level program for children five years and older is a fresh approach to

swimming and water safety education. The 10 levels will challenge those who took a preschool program, but

will also provide a starting point for children with limited swimming experience.

Level Description

Level 1 This is an entry level for children ready to move in shallow water. This level provides an orientation to the water and introduces floats and glides with kicks. Swimmers build endurance by working on a 5 meter front swim.

Level 2

Swimmers work on propulsion skills to move through the water and to remain at the surface. Swimmers work on the front swim (5m) and learn

about deep-water activities and proper use of a PFD. Fitness actives include the 10m flutter kick and a 10m distance swim.

Level 3 This level provides and introduction to diving and teaches swimmers how to make wise choices about when and where to swim. Endurance is achieved

by building strength in the flutter kick and a 15m swim

Level 4

This level introduces the front crawl (10m) and back swims with shoulder roll (15m). Swimmers work on kneeling dives, surface support (45 seconds, deep water) and developing a greater sense of self-safely by understanding

their own limits. Endurance is built through a 25m swim.

Level 5

This level introduces the back crawl (15m), sculling skills, and whip kick on the back, stride dives and treading water. Front crawl increase to 15m. An introduction to safe boating skills is also included. Endurance is developed

through a 50m swim.

Level 6

This level refines front crawl with a focus on hand entry and breathing (25m) and introduces elementary back stroke (15m), ice safety and rescue of

others with throwing assists. Swimmers demonstrate the front dive and their ability to tread water in deep water for 1.5 minutes. Endurance is built

through dolphin kick and a 75m swim.

Level 7

This level builds skills and endurance for the front crawl (50m), back crawl (50m), elementary back stroke (25m) and introduces whip kick on the front. Swimmers learn about airway and breathing obstructions, reaching assists

and stride entry. Swimming endurance is increased to a 150m swim.

Level 8

This level is an introduction to breast stroke (15m) and feet-first surface dives. Swimmers learn about the dangers of open water, hypothermia, the

performance of rescue breathing on children and adults and standing shallow dives. Swimmers participate in timed treading water activities using

the eggbeater skill to improve their ability to remain at the surface in the event of an unexpected fall into water. Endurance is built on a 300m swim.

Front crawl and back crawl distances are increased to 75m each.

Level 9

This level refines the front crawl (100m), back crawl (100m), elementary back stroke (50m) and breast stroke (25M) and encourages swimmers to combine different kicks for fitness (3 minutes). Swimmers also work on

head-first surface dives and learn about wise choices, peer influences and self-rescue on ice. Endurance is built through a 400m swim.

Level 10

This level includes further refinement of strokes with an introduction to butterfly and scissor kick as a warm up/cool down for fitness. Swimmers

learn about sun safety, rescue of others from the ice, and head first and feet first shallow dives. Endurance is built using dolphin kick and butterfly drills

and a 500m swim.