Are you about starting a beach bar company? If YES, here is a complete sample beach bar business plan template & feasibility report you can use for FREE. Okay, so we have considered all the requirements for starting a beach bar. We also took it further by analyzing and drafting a sample beach bar marketing plan template backed up by actionable guerrilla marketing ideas for beach bars. So let’s proceed to the business planning section.
Table of Content
- 2. Executive Summary
- 5. Job Roles and Responsibilities
- 6. SWOT Analysis
- 7. MARKET ANALYSIS
- 13. Startup Expenditure (Budget)
Why Start a Beach Bar Business?
If you live around coastlines where there are beaches especially in the united states of America, you would come across bars that are strategically positioned around the beach. As a matter of fact, U.S states including California, Hawaii and Florida are key places where beach bars thrive the most.
As an aspiring entrepreneur who is interested in starting a bar related business, you can consider starting a unique beach bar especially if you live in a city that has lovely beaches that attract loads of tourists from time to time. If you want to start this type of business, then you need to conduct your market research and feasibility studies.
After that, you need to write a good business plan. The fact remains that it is one thing to have a fantastic idea cum business plan, but it is another thing for the business plan to translate to profits, which is why it is important to assemble a team of experts to work with if you want to be successful with your beach bar business.
Below is a sample beach bar business plan template that can help you to successfully write your own with little or no difficulty.
A Sample Beach Bar Business Plan Template
1. Industry Overview
Bar business falls under the nightclub and bar industry and in the United States of America, the nightclub and bar industry is indeed a very lucrative industry especially in countries with healthy nightlife.
For instance, in the United States alone, statistics has it that the night club and bar industry generate a whooping sum of $20 billion in revenue annually from about 45,000 established and recognized bars and night clubs in the US. For those that run bars and night clubs, their major sources of revenue generation are the sale of assorted beers, distilled spirits, liquors, martinis, wine, food and non – alcoholic beverages.
Beer which is the major selling point for bars and nightclubs accounting for 37 percent of the revenue generated by nightclubs and bars in the United States is manufactured by more than 3,000 breweries (both conventional and microbrewery).
For example, statistics has it that the United States of America produced about 196 million barrels (23.0 GL) of beer in 2012 alone, and consumes roughly 28 US gallons (110 L) of beer per capita annually, and a larger percentage of this beers are sold in bars and night club and in 2011, the United States was ranked fifteenth in the world in per capita consumption, while total consumption was second only to China. This goes to show that bar and night club business is indeed a very lucrative business in the United States.
Although people still gather to socialize in bars and night clubs, just as they have always done in time past, but with factors such as driving while intoxicated and increase in crime rates, the drinking pattern in bars is being affected. Also, the growing concern as regards health and fitness toward the end of the 20th century was part of what redefined non – alcohol consumption in the US. In essence, the rate at which people consume beers and other drinks is what determines the growth of the bar and night club industry.
Any entrepreneur who wants to start a beach bar business in the US would definitely be confronted with tough competition out there. The truth is that you will not only compete with other bars in your location or city, but you would be competing with every other entertainment option such as nightclubs, restaurants, and casinos et al.
It is important to state that in as much as starting a beach bar business can be profitable and rewarding, the success of any new beach bar in the United States is not automatic. The chances of a new beach bar to struggle within the first 6 months of launching can’t be ruled out.
As a matter of fact, it can take between two to five years before most beach bars can recover their initial investment. In order words, just like loads of new businesses, the statistics do not favor the startups, you just have to have a long term investment plan if you intend starting your own beach bar business.
2. Executive Summary
Eric Moore® Beach Bar, Inc. is a standard bar that will be located in and ideal facility in Newport Beach – California. Newport Beach which happens to be one of the most visited beaches in the United States can boast of receiving 9,703,500 beach goers annually in a city with a population of 85,323 people which translates to 113.7 per capita beach goers.
We are set to contribute our own quota to the already healthy tourist attractions and social life that the state of California is known for. Aside from running a beach bar, we will also run a standard nightclub in the same facility and we will make available assorted beers, wines, liquors, distilled spirits, martinis, non-alcoholic drinks, tobacco, beverages and foods to all those that will patronize our beach bar.
Eric Moore® Beach Bar, Inc. is going to be located in a conducive beach environment that is specifically designed for relaxing, socializing, networking and free from all forms of violence. Our beach bar facility is centrally located in the busy Newport Beach and it has the capacity to accommodate 200 people per time.
The facility is designed and constructed to meet both the health and safety standard as recommended by the local authority. Our customers are going to be treated with good music at all times. We have made provision for live band, karaoke, country side music and jazz et al. which will be played at different times to create the ambiance that our customers will cherish.
We are in the beach bar business to make profits at the same to give our customers value for their money and time; we want to give people who patronize our beach bar the opportunity to choose from the wide range of beers and other drinks that are manufactured in the United States of America.
Eric Moore® Beach Bar, Inc. will go all the way to bring in both local and national music artists to perform in our bar and nightclub and also to make available most of the brand of beers produced in the US.
Our goal is to make every day a day of celebration, networking and socializing for people that will patronize our beach bar. We will employ all publicity strategies that will enable our beach bar to become the talk of town amongst tourists and socialites in and around California. We have put plans in place to make our beach bar bubbling especially during weekends and also our facility will be highly secured because who want to attract both celebrities and non-celebrities alike.
Eric Moore® Beach Bar, Inc. is owned by Eric Moore who has successfully managed several bars and night clubs in Los Angeles and Las Vegas prior to opening his own. Eric Moore has good working relationship with celebrities and key stakeholders in the entertainment industry not only in Las Vegas and Los Angeles, but also throughout the United States of America.
3. Our Products and Services
Eric Moore® Beach Bar, Inc. is going to operate a standard beach bar that will make available every activity that can be found in a standard bar in the United States. We are in the beach bar business to favorably compete with leaders in our industry.
Aside from good music and dance, we will ensure that we go all length to make available assorted drinks and food in our bar. These are some of the products and services that will be found in our bar;
- Music and Dance (live band, karaoke, R & B, country side music and jazz et al)
- Standup Comedy
- Beers (Bud Light, Coors Light, Miller Lite, Budweiser, Michelob Ultra-Light, Natural Light, Busch Light, Bush, Redds Apple Ale, Sierra Nevada Pale Ale, Keystone Light, Pabst Blue Ribbon, Bud Light Lime, Bud Light Platinum Lager et al)
- Locally Crafted Beers (Pale Beers, Amber Beers, Dark Beers, Hebrew Beers, Gluten Free, Organic Brews, Cider et al)
- Distilled spirits
- Non – alcoholic beverages
4. Our Mission and Vision Statement
- Our vision is to establish a standard beach bar in Newport Beach – California that will be the melting pot of all lovers of beach life.
- Our mission is to establish a business that will create a standard of excellence in the industry. We want to grow our beach bar to be listed amongst the top 10 beach bars in the United State within the first 5 years of opening our doors to the general public.
Our Business Structure
Eric Moore® Beach Bar, Inc. is a business that is established to be a pacesetter when it comes to how standard beach bars should be run in California and even in the United States of America.
We have the goal of assembling a team of dedicated workforce who will give our customers excellent customer service at all times, a team that will ensure that we will continue to have repeated customers and a team that will indeed make us the melting pot of all lovers of beach life.
Below is the shape and structure we will build Eric Moore® Beach Bar, Inc. on;
- Chief Executive Officer (Owner)
- Nightclub/Bar Manager
- Greeters / Customer Service Agent / Table Attendant
- Security Officers
5. Job Roles and Responsibilities
Chief Executive Officer – CEO:
- Increases management’s effectiveness by recruiting, selecting, orienting, training, coaching, counseling, and disciplining managers; communicating values, strategies, and objectives; assigning accountabilities; planning, monitoring, and appraising job results; developing incentives; developing a climate for offering information and opinions.
- Creates, communicates and implements the organization’s vision, mission, and overall direction – i.e. leading the development and implementation of the overall organization’s strategy.
- In control of fixing prices and signing business deals
- In charge of providing direction for the business
- Responsible for signing checks and documents on behalf of the company
- Evaluates the success of the organization
- Responsible for managing the daily activities in the bar
- Ensures that the facility is in tip top shape and conducive enough to welcome customers
- Attends to Customers complains and enquiries
- Prepares budget and reports for the organization
- Accountable for Training and Development in the organization
- Handle any other duty as assigned by the CEO
- Plans and presents bar menu.
- Checks identification of the guest to make sure they meet age requirements for purchase of alcohol and tobacco products.
- Mixes ingredients to prepare cocktails and other drinks.
- Mixes drinks, cocktails and other bar beverages as ordered and in compliance with hotel standard drink recipes.
- Arranges bottles and glasses to make attractive displays.
- Assesses customers’ needs and preferences and make recommendations
- Prepares inventory or purchase requisitions as needed to replenish supplies.
- Ensures that the assigned bar area is fully equipped with tools and products needed for mixing beverages and serving guests.
- Responsible for preparing financial reports, budgets, and financial statements for the organization
- Provides managements with financial analyses, development budgets, and accounting reports; analyzes financial feasibility for the most complex proposed projects; conducts market research to forecast trends and business conditions.
- Responsible for financial forecasting and risks analysis.
- Performs cash management, general ledger accounting, and financial reporting for one or more properties.
- Responsible for developing and managing financial systems and policies
- Responsible for administering payrolls
- Ensures compliance with taxation legislation
- Handles all financial transactions for the company
- Serves as internal auditor for the company.
Disc Jockey (DJ)
- Coordinates karaoke sessions
- Ensures that customers are entertained with the best of music
- In charge of music collections
- Responsible for developing music playlists.
- Responsible for mixing music tracks.
Greeters/Customer Service Agent/Table Attendant
- Opens door and welcome customers
- Ensures that customers feel relaxed and at home
- Handle customers’ enquiries
- Assesses customers’ needs and preferences and make recommendations
- Provides recommendations and suggestions to guest for choosing drinks and snacks.
- Serves customers in a friendly and helpful manner.
- Determines when a customer has had too much alcohol and if required refusing any further serving on a polite way.
- Handles any other duty as assigned by the bar manager
- Cleans up after customers and clean work area.
- Clears ashtrays as and when required.
- Maintains a clean working area by sweeping, vacuuming, dusting, cleaning of glass doors and windows, etc. if required.
- Ensures that toiletries and supplies don’t run out of stock
- Handles any other duty as assigned by the bar manager.
- Ensures that the bar facility is secured at all time
- Controls traffic and organize parking
- Patrols around the building on a 24 hours’ basis
- Submits security reports weekly
- Any other duty as assigned by the bar manager
6. SWOT Analysis
Eric Moore® Beach Bar, Inc. is established with the aim of becoming the melting pot of all lovers of beach life in Newport Beach – California and to become a pacesetter when it comes to how standard beach bars should be run in California and even in the United States of America which is why we have taken our time to conduct SWOT analysis to be able to identify areas we need to work on if indeed we want to achieve our business goals and objectives.
No investor would want to invest his or her hard earned money without assessing the risks involved in the venture and also his or her capability to deliver and make profits from the business. The ability to make profits from any business and to favorably compete with competitors in the industry starts with the result you get from your SWOT analysis.
In view of that, Eric Moore® Beach Bar, Inc. hired a HR specialist to help conduct SWOT analysis for the business and below is a summary of the result that was generated.
Our strengths as a beach bar business are, excellent and detailed customer service and highly secured facility. We can boast of having some of the best hands in the industry, excellent facility and perfect location for a beach bar in a metropolitan and bubbling city like Newport Beach – California.
Our perceived weakness could be that we are a new beach bar in a highly competitive city like Newport Beach – California, and we may not have the financial muscle to sustain the kind of publicity we want to give our business.
There are unlimited business opportunities available to beach bar businesses in busy cities like Newport Beach – California. Newport Beach which happens to be one of the most visited beaches in the United States can boast of receiving 9,703,500 beach goers annually in a city with a population of 85,323 people which translates to 113.7 per capita beach goers.
Another opportunity that we stand to leverage on is the fact that we can easily order any brand or beer and drinks directly from the manufacturer with little or no stress.
One of the threats that is likely going to confront us is unfavorable government policies, security threat, downturn in the economy which is likely going to affect sales and perhaps the emergence of new bars within the same location where our beach bar is located.
7. MARKET ANALYSIS
- Market Trends
The societal departure from alcoholic drinks toward healthier lifestyles is to a larger extent contributing to a steady decline in the amount of individuals making trips to bars plus the fact that nobody wants to be caught driving while drunk. As a matter of fact, it is now trendy to find nightclubs and bars educating their customers on the danger of driving while drunk.
Statistics has it that the number of bar and nightclubs is forecast to decline slightly but that does not in any way affect the revenue generated by those who are still in business. In fact, the revenues are expected to grow as the economy improves and consumer spending increases. The industry revenue is projected to grow to about 2.5% per year over the next 6 years.
It is also important to point out that personal income and entertainment contributes greatly to the number of people that patronize beaches and bars. Although there are loads of clients for beach bar businesses, but the profitability of individual beach bars within the location where they operate depends largely on their ability to drive traffic and develop a loyal customer’s base.
Bars and nightclubs do not only compete with one another, they also share the available market with other businesses like restaurants, hotels, casinos and outlets that retails drinks for home consumption.
8. Our Target Market
The target market for our beach bar cuts across people of different classes and people from all walks of life. We have done our feasibility studies and market survey and we were able to identify those who we expect to patronize our beach bar.
Below is a list of the people that we have specifically designed our beach bar (products and services) for;
- Corporate Executives
- Business People
- People in the entertainment industry
- Event planners
- Sports Men and Women
- College Students
The truth is that despite the fact that the level of competition for nightclub and bar business is high in California, if you know how to drive traffic to your beach bar, you will sure make huge returns from the business. Good enough, the owner of our beach bar has the magic wand to attract beach lovers; he has done it with several nightclubs and bars that he has managed both in Los Angeles and Las Vegas.
Part of what is going to be our selling point in Newport Beach – California is the fact that we operate a standard beach bar in a perfect location for the kind of business that we run and also the fact that our facility is highly secured. Another factor that will give Eric Moore® Beach Bar, Inc. competitive edge is that we have enough packing space to accommodate the number of customers our beach bar can contain per time.
We are not ignoring the fact that we are among the few beach bars in downtown Newport Beach – California that sells almost all the brands of beers, wines, distilled spirits, liquors et al and that will surely count towards our advantage in the market place.
Lastly, our employees will be well taken care of, and their welfare package will be among the best within our category in the industry meaning that they will be more than willing to build the business with us and help deliver our set goals and achieve all our aims and objectives.
9. SALES AND MARKETING STRATEGY
- Sources of Income
Eric Moore® Beach Bar, Inc. is established with the aim of maximizing profits in the nightclub and bar industry and we are going to go all the way to ensure that we do all it takes to attract clients on a regular basis. Eric Moore® Beach Bar, Inc. will generate income by offering the following products and services;
- Music and Dance
- Standup Comedy
- Sales of Beers (Bud Light, Coors Light, Miller Lite, Budweiser, Michelob Ultra-Light, Natural Light, Busch Light, Bush, Redds Apple Ale, Sierra Nevada Pale Ale, Keystone Light, Pabst Blue Ribbon, Bud Light Lime, Bud Light Platinum Lager et al)
- Sales of Locally Crafted Beers (Pale Beers, Amber Beers, Dark Beers, Hebrew Beers, Gluten Free, Organic Brews, Cider et al)
- Sale of Assorted Wines
- Sale of Distilled spirits
- Sale of Liquor
- Sale of Martinis
- Sale of Non – alcoholic beverages
- Sale of Tobacco
10. Sales Forecast
One thing is certain when it comes to beach bar business, if your beach bar is cozy, relaxing, well stocked and centrally positioned, you will always attract customers cum sales and that will sure translate to increase in revenue generation for the business.
We are well positioned to take on the available market in Newport Beach – California and we are quite optimistic that we will meet our set target of generating enough profits from our first six months of operation and grow the business and our clientele base.
We have been able to critically examine the beach bar market and we have analyzed our chances in the industry and we have been able to come up with the following sales forecast. The sales projections are based on information gathered on the field and some assumptions that are peculiar to similar startups in Newport Beach – California.
- First Fiscal Year: $220,000
- Second Fiscal Year: $350,000
- Third Fiscal Year: $750,000
N.B: This projection was done based on what is obtainable in the industry and with the assumption that there won’t be any major economic meltdown and any major competitor offering same services as we do within the same location.
- Marketing Strategy and Sales Strategy
The kind of beach bar we intend running is a standard beach bar that can favorably compete with other leading nightclubs and bars in the United States hence we are not going to rely only on the conventional ways of marketing. We have the plans to run paid adverts on Local TV stations, radio stations and local newspapers. We will maximize every other available means to promote our business.
Our unique selling proposition is that we have a collection of almost all the brands of beer produced in America in our beach bar, we have assorted drinks and tobaccos et al. In view of that, we are going to adopt the following strategies to ensure that we not only attract customers to patronize our beach bar but generate repeated sales from them.
Part of the marketing and sales strategies that we will adopt are;
- Open our beach bar in a grand style with a party for all.
- Ensure that we have a wide range of entertainment (standup comedy, live band, concerts and karaoke et al) and products (beers, wines, liquors, distilled spirits, martinis and non-alcoholic drinks) at all times.
- Make use of attractive hand bills to create awareness and also to give direction to our beach bar
- Position our signage/flexi banners at strategic locations all across Newport Beach
- Position our greeters to welcome and direct potential customers
- Create a loyalty plan that will enable us reward our regular customers
- Engage in roadshows within our neighborhood to create awareness for our beach bar.
11. Publicity and Advertising Strategy
Regardless of the fact that our beach bar is well located in Newport Beach – California, we will still go ahead to intensify publicity for the business. We are going to explore all available means to promote our beach bar business.
Eric Moore® Beach Bar, Inc. is a standard beach bar hence we will ensure that we create the buzz that will make people in and around Newport Beach know about us. We are quite aware that one of the effective ways of promoting our beach bar is to create special internal promotions which in turn will help us leverage on word of mouth publicity.
Here are the platforms we intend leveraging on to promote and advertise Eric Moore® Beach Bar, Inc.;
- Sponsor relevant community programs
- Leverage on the internet and social media platforms like Instagram, Facebook, twitter, et al to promote our beach bar brand
- Install our billboards in strategic locations all across Newport Beach
- List our beach bar in local directories (Yellow Pages)
- Engage in roadshow from time to time all across Newport Beach
- Distribute our fliers and handbills in target areas
- Position our Flexi Banners at strategic positions around our beach bar location
- Advertise our beach bar business in our official website and employ strategies that will help us pull traffic to the site
- Brand all our official cars and vans and ensure that all our staff members and management staff wear our branded shirt or cap at regular intervals.
12. Our Pricing Strategy
The prices of our products will be at par with what is obtainable in the market. In fact, we will try as much as we can to sell below the industry’s average so as to attract loads of customers. The prices for gate fees for our special shows such as musical concert and stand-up comedy show will depend on the caliber of artists that will be performing in the show.
- Payment Options
The payment policy adopted by Eric Moore® Beach Bar, Inc. is all inclusive because we are quite aware that different customers prefer different payment options as it suits them but at the same time, we will ensure that we abide by the financial rules and regulation of the United States of America.
Here are the payment options that Eric Moore® Beach Bar, Inc. will make available to her clients;
- Payment with cash
- Payment via credit cards/Point of Sale Machines (POS Machines)
- Payment via online bank transfer
- Payment via check
- Payment via mobile money transfer
In view of the above, we have chosen banking platforms that will enable our clients make payment for our products without any stress on their part. Our bank account numbers will be made available on our website and promotional materials to clients who may want to deposit cash or make online transfer for our products.
13. Startup Expenditure (Budget)
If you are looking towards starting a beach bar business, then you should be ready to raise enough capital to cover some of the basic expenditure that you are going to incur. The truth is that this type of business does not come cheap.
You would need money to secure a standard facility in a secure environment, pay your workforce and pay bills for a while until the revenue you generate from the business becomes enough to pay them. Besides, it is expensive to acquire a standard facility with enough car parking spaces in a thriving beach location.
The items listed below are the basics that we would need tick when starting our beach bar business in the United States, although costs might vary slightly;
- The total fee for registering the Business in the United States of America – $750.
- Legal expenses for obtaining licenses and permits as well as the accounting services totaling – $1,200.
- Marketing promotion expenses (2,000 flyers at $0.04 per copy) for the total amount of $3,580.
- The cost for hiring business consultant – $2,500.
- Insurance (general liability, workers’ compensation and property casualty) coverage at a total premium – $2,400.
- The cost of accounting software, CRM software and Payroll Software – $15,000
- Cost for payment of rent for 12 months at $1.76 per square feet in the total amount of – $105,600.
- The cost for facility remodeling – $25,000.
- Other start-up expenses including stationery – $500
- Amount needed for phone and utility deposits – ($2,500)
- Operational cost for the first 3 months (salaries of employees, payments of bills et al) – $60,000
- The cost for start-up inventory (assorted tobaccos, assorted cigars and alcoholic drinks and non-alcoholic drinks) – $16,027
- Storage hardware (bins, utensil rack, shelves, glasses case) – $3,720
- The cost for counter area equipment (counter top, sink, ice machine, etc.) – $9,500
- The cost for serving area equipment (glasses, flatware) – $3,000
- The cost for store equipment (cash register, security, ventilation, signage) – $13,750
- The cost for the purchase of furniture and gadgets (Computers, Printers, Telephone, TVs, Sound System, tables and chairs et al) – $4,000.
- The cost of launching a website – $600
- The cost for our grand opening party – $5,000
- Miscellaneous – $2,500
We would need an estimate of two hundred and fifty thousand ($250,000) to successfully launch our beach bar in Newport Beach – California.
Generating Startup Capital for Eric Moore® Beach Bar, Inc.
Eric Moore® Beach Bar, Inc. is a private business that is owned by Eric Moore and his immediate family members and they intend to finance the business alone. Although they have plans to make the beach bar manager part owner of the business after 5 or 7 years of services, but that does not stop him from reserving over 80 percent stake of the business for himself and his family.
Since they are the sole financiers of the business, they have decided to adopt the following means to generate startup capital for the business;
- Generate part of the startup capital from his personal savings and sale of his stocks
- Source for soft loans from family members and friends
- Apply for loan from the bank
N.B: Mr. Eric Moore and his family have been able to generate $100,000. The breakdown shows that they generated $75,000 from their personal savings and sale of their stocks and they generated $25,000 soft loans from their family members and friends.
The balance of $150,000 will be generated as loan facility from the bank. All the papers and documents have been duly signed and submitted, the loan has been approved and any moment from now our account will be credited.
14. Sustainability and Expansion Strategy
The future of a business lies in the number of loyal customers they have, the capacity and competence of their employees, their investment strategy and business structure. If all of these factors are missing from a business, then it won’t be too long before the business closes shop.
One of our major goals of starting Eric Moore® Beach Bar, Inc. is to build a business that will survive off its own cash flow without the need for injecting finance from external sources once the business is officially running. We know that one of the ways of gaining approval and winning customers over is to properly position our beach bar, ensure adequate security and availability of various brand of products at competitive prices.
Eric Moore® Beach Bar, Inc. will make sure that the right foundation, structures and processes are put in place to ensure that our staff welfare are well taken of. Our company’s corporate culture is designed to drive our business to greater heights and training and re – training of our workforce is at the top burner.
As a matter of fact, profit-sharing arrangement will be made available to all our management staff and it will be based on their performance for a period of three years or more. We know that if that is put in place, we will be able to successfully hire and retain the best hands we can get in the industry; they will be more committed to help us build the business of our dreams.
- Business Name Availability Check: Completed
- Business Registration: Completed
- Opening of Corporate Bank Accounts: Completed
- Securing license from music companies: In Progress
- Securing Point of Sales (POS) Machines: Completed
- Opening Mobile Money Accounts: Completed
- Opening Online Payment Platforms: Completed
- Application and Obtaining Tax Payer’s ID: In Progress
- Application for business license and permit: Completed
- Purchase of Insurance for the Business: Completed
- Renting of facility and remodeling the facility plus installation of sound system: In Progress
- Conducting Feasibility Studies: Completed
- Generating capital from family members: Completed
- Applications for Loan from the bank: In Progress
- Writing of Business Plan: Completed
- Drafting of Employee’s Handbook: Completed
- Drafting of Contract Documents and other relevant Legal Documents: In Progress
- Design of The Company’s Logo: Completed
- Printing of Promotional Materials: In Progress
- Recruitment of employees: In Progress
- Purchase of furniture, electronic appliances, office appliances and bar accessories: In progress
- Creating Official Website for the Company: Completed
- Creating Awareness for the business both online and in the neighborhood: In Progress
- Health and Safety and Fire Safety Arrangement (License): Secured
- Opening party/launching party planning: In Progress
- Establishing business relationship with vendors – suppliers of all our needed cigars, wine, alcoholic and non – alcoholic drinks, tobacco and small chops et al: In Progress