This is a business plan of running a guiding and counselling center. EXECUTIVE SUMMARY CHAPTER ONE Chapter one contains the business describes whereby you describe the nature and management structure of the business, the owners background, the business name, the business location and address, form of ownership, type of business, products and services offered, justification of opportunity, the industry, primary and secondary objectives of the business and the entry and growth strategy. CHAPTER TWO Chapter two contains the following; marketing plan and it holds the type of customers, the market share or size, the competition level with others carrying out the same business, a swot analysis table, promotion and advertisement, methods of advertisement, the pricing strategy, the sales tactics and the distribution strategy. CHAPTER THREEE Chapter three contains the organization plan whereby you describe the management team and draw the organization chart, describe the qualities of the manager and the assistant manager, recruitment, training and promotion, you describe the remuneration policy and the incentives, the license, permit and by-laws and the support services offered. CHAPTER FOUR Chapter four contains the product operation plan that holds the production facilities and capacity, business layout, production strategy, production process, the regulations affecting the operation- health regulations, safety regulations and environmental regulation process. CHAPTER FIVEChapter five contains the financial plan, pre-operational costs working capital, cash flow statement for the two years, the preform income statement, the balance sheets, the break-even analysis for the business, the desired business financing, proposed business organization and the profitability ratios.