Horse rental is a popular service provided by equestrian clubs, children's sports schools and individuals. We all have days that we want to make unforgettable. A holiday, company presentation, birthday, wedding or simply a declaration of love to the ringing of bells and the clatter of hooves, accompanied by an escort of riding horses, will add romance, fabulousness and simply impressions. You don't have to go horseback riding to go for a walk. Horse rentals typically offer well-trained horses for both beginners and experienced riders. Currently, rental is one of the most popular services, so it will bring additional income to the sports school.
According to the Federal Law of 08.08.2001 N 128-FZ “On licensing of certain types of activities,” horse rental activities are not subject to mandatory licensing.
If an equestrian school decides to engage in this type of service, what should it be able to do?
Firstly, properly formalize relations with individuals who want to ride horses.
Secondly, receive payment from the population, issuing the corresponding strict reporting form.
Thirdly, correctly reflect in accounting and tax accounting all operations related to horse rental. So, first things first.
We draw up a rental agreement
A rental agreement is a type of rental agreement. Its legal basis is established by Art. 626-631 Civil Code of the Russian Federation. Article 626 of the Civil Code of the Russian Federation determines that under a rental agreement, the lessor undertakes to provide the lessee with movable property for a fee for temporary possession and use. Property provided under a rental agreement is used for consumer purposes, unless otherwise provided by the agreement or follows from the essence of the obligation. The agreement is concluded in writing (clause 2 of article 626 of the Civil Code of the Russian Federation). In this case, the equestrian school can draw up a rental agreement in the form of not only a separate document, but also a receipt-obligation. The main condition is that from the text of the receipt it is possible to determine exactly what property is being transferred to the tenant for temporary possession and (or) use. The rental agreement is a public agreement (clause 3 of Article 626 of the Civil Code of the Russian Federation). This means that the price of goods, works and services, as well as other conditions of the public contract, are established the same for all consumers, with the exception of cases where the law and other legal acts allow the provision of benefits for certain categories of consumers (Clause 2 of Article 426 of the Civil Code of the Russian Federation) . The rental agreement is concluded for a period of up to one year (Clause 1, Article 627 of the Civil Code of the Russian Federation). At the same time, it is possible to use the property for a week, a day, an hour. In accordance with Art. 628 of the Civil Code of the Russian Federation, an equestrian school (lessor) concluding a rental agreement is obliged to: - in the presence of the client (lessee), check the serviceability of the property being leased, in this case the horse must be healthy and have no external wounds or damage; — familiarize the client with the rules for operating the property or issue him written instructions on the use of this property. At an equestrian school, uniform rules for the provision of horses for rental must be developed and approved by the head. Note that the instructor is obliged to explain in detail to the client what commands should be given to the horse so that it obeys, and what actions should be excluded in order to avoid injuries and bruises. Signing a receipt-obligation by a citizen will mean that he has agreed to the rental conditions provided for by the internal rules of the institution, which must be brought to his attention. These responsibilities are additional to the general responsibilities of providing property.
CCP and strict reporting forms
In accordance with paragraph 1 of Art. 2, art. 5 of the Federal Law of May 22, 2003 N 54-FZ “On the use of cash register equipment when making cash payments and (or) settlements using payment cards” (hereinafter referred to as Federal Law N 54-FZ), organizations when making cash payments are obliged apply cash registers and issue cash register receipts to buyers (clients) when making such payments at the time of payment. In this case, cash payments are understood as payments made using cash payments for goods purchased, work performed, services rendered. Clause 2 of Art. 2 of Federal Law N 54-FZ establishes that organizations, in accordance with the procedure determined by the Government of the Russian Federation, can carry out cash payments and (or) payments using payment cards without using cash registers in the case of providing services to the population, provided that they issue the appropriate strict reporting forms (SSR ). The procedure for approving BSO forms equivalent to cash receipts, as well as their recording, storage and destruction, is established by the Government of the Russian Federation. Thus, in terms of settlements with the population for rental services, the equestrian school has the right to use strict reporting forms or a cash register. Strict reporting forms can be developed and approved independently, but you should remember their mandatory details (Letter of the Federal Tax Service for Moscow dated January 14, 2009 N 22-12/2940).
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Receipt for receipt of funds from rental |
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| Name of the document, its six-digit number and series | |
| Organization name | |
| Taxpayer identification number assigned to the organization that issued the receipt | |
| Type of service, its cost in monetary terms | |
| Payment amount in cash and (or) using a payment card | |
| Date of calculations and document preparation | |
| Position, surname and initials of the person who issued the document, and his personal signature |
Taxation of services
Value added tax. According to the provisions of Art. 143 of the Tax Code of the Russian Federation, sports schools are VAT payers. Property rental operations are recognized as subject to VAT, since they can be qualified as operations for the transfer of property rights (clause 1, clause 1, article 146 of the Tax Code of the Russian Federation).
In accordance with paragraph 5 of Art. 155 of the Tax Code of the Russian Federation, when transferring rights related to the right to conclude an agreement and lease rights, the tax base is determined in the manner prescribed for the sale of goods (work, services).
According to paragraph 8 of Art. 167 of the Tax Code of the Russian Federation, when transferring property rights, the moment of determining the tax base for VAT is the day of their transfer. Thus, the obligation to calculate VAT arises for the institution in the tax period in which this transfer took place. For transactions involving the transfer of property rights, clause 3 of Art. 164 of the Tax Code of the Russian Federation provides for a rate of 18%.
However, the Tax Code provided taxpayers with the right to obtain exemption from taxpayer obligations. According to Art. 145 of the Tax Code of the Russian Federation, this right arises provided that for the three previous consecutive calendar months, the amount of revenue from the sale of goods (work, services) of the taxpayer excluding tax did not exceed a total of 2 million rubles.
Income tax. Budget institutions physical culture and sports are also payers of income tax (Article 246 of the Tax Code of the Russian Federation), which means that this tax should be calculated and paid on the amounts of income from horse rental. For tax accounting purposes, for organizations that provide property (rent, rental) for temporary use and (or) temporary possession for a fee, income from such activities is considered non-operating income (clause 4 of Article 250 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of the Russian Federation dated January 11, 2010 N 03-03-06/4/1).
Budgetary institutions determine the tax base as the difference between the amount of income received from income-generating activities (excluding VAT, excise taxes on excisable goods) and the amount of expenses actually incurred related to the conduct of this activity (Article 321.1 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of the Russian Federation dated 04/02/2010 N 03-03-06/4/37).
If income is received by an institution from the rental of horses acquired using funds from income-generating activities, then when determining the taxable base for income tax, the institution has the right to reduce income by the amount of depreciation charges (clause 1, clause 1, article 265 of the Tax Code of the Russian Federation). When classifying property as depreciable for income tax purposes, taxpayers should be guided by the rules established by Art. 256-259.3 Tax Code of the Russian Federation. According to paragraph 1 of Art. 256 of the Tax Code of the Russian Federation, depreciable property is property that is owned by the taxpayer, is used by him to generate income, and the cost of which is repaid by calculating depreciation. Property with a useful life of more than 12 months and an original cost of more than 20,000 rubles is considered depreciable.
For reference. According to the classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation of January 1, 2002 N 1, working, productive and breeding livestock (with the exception of young animals) belong to the fourth depreciation group (property with a useful life of over 5 to 7 years inclusive) .
The income tax rate from January 1, 2009 is set at 20% (clause 1 of Article 284 of the Tax Code of the Russian Federation).
Budget accounting
In accordance with paragraph 3 of Art. 41 of the Budget Code of the Russian Federation, income from horse racing rentals is non-tax income from the use of property in state or municipal ownership. In this case, funds received in the form of rental fees for the use of property (payment for temporary use), acquired at the expense of budget funds, are subject to transfer to his income after paying taxes and fees. Further, the income received by the institution from leasing property (in this case from rental), after being credited to budget income, is recognized as a source of additional budget financing, is reflected in the personal account and is directed to the maintenance and development of the material and technical base in excess of budgetary allocations. Thus, the institution can spend them on further development and improvement of its activities in the field of equestrian sports.
When recording rental transactions, it should be taken into account that rental is a short-term lease. The accounting of the landlord institution (equestrian school) must reflect the tenant's debt to the budget, as well as the tenant's fulfillment of the obligation to pay rent to the budget. The indicated entries were previously recommended by Letter of the Ministry of Finance of the Russian Federation dated February 19, 2009 N 02-06-07/836:
— calculation of rent amounts:
Debit 1,205 02,560 “Increase in accounts receivable for property income”
Loan 1 303 05 730 “Increase in accounts payable for other payments to the budget”
— reflection of the tenant’s fulfillment of obligations to pay rent to the budget:
Debit 1 303 05 830 “Reduction of accounts payable for other payments to the budget”
Loan 1 205 02 660 “Reduction of accounts receivable for property income”
However, such entries are acceptable only when reflecting rental transactions related to real estate, when the lessor transfers rental income to budget income, bypassing the institution’s personal account. If the tenant is the population (individuals), as a rule, the rent is paid to the institution’s cash desk. At the same time, the institution can no longer avoid personal accounts, since it is obliged to deposit the funds received at the cash desk into the account. Therefore, in the author’s opinion, the procedure for recording transactions for the rental of horses to individuals will be slightly different from the above. Let's look at it with an example.
The equestrian school rents horses to the public that were purchased using budget funds. The monthly rental income is 40,000 rubles. The institution independently transfers the rental fee to the budget. Sports school exempt from paying VAT under Art. 145 of the Tax Code of the Russian Federation.
Equestrian school accountants are required to make the following entries:
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Amount, rub. |
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| Profit tax charged (RUB 40,000 x 20%) | |||
| The accrual of debt for payment of rental fees to the budget after payment of income tax (40,000 - 8,000) rubles is reflected. | |||
| Income tax transferred to the budget | |||
| The debt to pay the rental fee to the budget after paying income tax is listed |
For clarity, consider an example where horses provided for hire by an equestrian school were purchased using funds from income-generating activities. In this case, as noted above, when calculating income tax, an institution may include depreciation charges accrued on this fixed asset, as well as costs associated with their maintenance, as expenses incurred within the framework of this type of activity.
Let's change the conditions of example 1. Let's assume that the horses provided for rental by an equestrian school were purchased using funds from income-generating activities, depreciation charges for them amount to 2,500 rubles, feed costs - 5,500 rubles, costs of paying wages to key personnel and deductions for it - 15,500 rubles. In this case, the amount of tax payable to the budget will be less.
The following accounting entries will be made:
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Amount, rub. |
|||
| Accrued income from horse rental | |||
| The expenses of the institution for the maintenance of horses are reflected, attributable to the financial result (2,500 + 5,500 + 15,500) rubles. | |||
| Profit tax accrued ((40,000 - 23,500) rub. x 20%) | |||
| The rental payment has been received at the institution's cash desk | |||
| Funds received at the cash desk are deposited into the personal account | |||
| Income tax transferred to the budget |
Based on materials
S. Valova, “Institutions of physical culture and sports: accounting and taxation”, N 6, June 2010.
Frequently asked question:“How to register a KSK correctly, where and in what form? Here is an example situation: people decided to organize an equestrian club. The goals and objectives of the club were defined as organizing horseback riding, training and equestrian competitions on the club’s territory, and renting out places for private horses. To create the KSK, they decided to purchase (lease) a plot of agricultural land, build a complex and purchase horses. What is the best way to register a CSC from a legal point of view? What forms of property registration are preferable?
Legal aspects in the equestrian industry are no less important than in any other. Moreover, horsemen often do not have enough knowledge of the law to do the right thing and not get caught difficult situation and avoid hassle and various problems. That is why we are opening a series of articles covering various aspects of property and other relations in horse breeding and equestrian sports and related areas. Legal support for this section is provided by the Alfa Horse company. To organize any association of citizens, the legislation provides for many types and forms of legal entities. So, first of all, it is necessary to decide whether it will be a commercial or non-profit association. Most of the organizers of equestrian clubs, in one way or another, pursue the main goal of making a profit from the activities of their equestrian club. In this case, it makes sense to register a commercial structure. The most interesting in this regard are the three main forms of legalization of such activities - the creation of a CSC on the basis of a limited liability company, a peasant farm, or in the form of an “individual entrepreneur”. The proposed forms of registration of a commercial organization are similar in nature, but each has a number of advantages. It is believed that the most in a simple way To conduct your business in Russia is to register the structure as an individual entrepreneur. The main advantages of individual entrepreneurs:
Simplified registration system with the tax authorities;
no need to have a bank account;
the optionality of using cash registers when carrying out their activities under UTII;
fines for offenses are much lower compared to other organizational and legal forms;
At the same time, we should not forget about the disadvantages of this form. The main disadvantage should be recognized as the need for an individual entrepreneur to be responsible for his activities with all his property. An individual entrepreneur is the sole owner of the business. In the case of organizing an equestrian club by a group of people, it should be understood that the remaining “starters” formally cannot lay claim to the distribution of profits and participate in common cause only on the basis of an employment contract.
A special type of individual entrepreneur is the peasant farm. The peasant farm retains all the advantages of individual entrepreneurship. However, the main advantage of farming relative to the equestrian sector should be recognized as preferential taxation regarding the production and sale of agricultural products. Peasant farms can be organized by several citizens, but no more than five if they are not relatives. The most common type of business registration in Russia is
limited liability company. The LLC is subject to registration with the tax authorities, and general rule its period is five working days. When preparing documents for registration, it is necessary to clearly define the types of activities of the future LLC. The right choice a list of activities will help in the future to avoid problems with regulatory authorities.
Main advantages of LLC:
Liability for obligations is limited to the amount of the authorized capital;
a company participant has the right to leave the company at any time, regardless of the consent of other company participants;
The LLC can be sold to third parties;
An LLC can cover losses from previous years with profits from the current year and thus reduce income taxes.
However, there are a number of disadvantages of a limited liability company:
The registration procedure is quite complicated;
mandatory presence of a current account;
mandatory accounting and balance sheet filing;
the impossibility of allocating the share of a company participant in kind when a participant leaves the company;
fines for LLCs are the highest possible.
Besides commercial organizations registration of a non-profit structure is possible. At the same time, making a profit cannot be the main goal of the organization. In the Russian equestrian industry, the most common form is the ANO, or autonomous non-profit organization. It is worth noting that the registration procedure is complicated non-profit organizations. Unlike commercial structures, registration of non-profit organizations also takes place in the Ministry of Justice of the Russian Federation. Perhaps the only advantage of non-profit associations should be the possibility of receiving material support from the state in the case of organizing cultural events, for example, competitions.
Having decided on the organizational and legal form of the future club, you can move on to an equally important part - taxation. In this case, the legislation allows us to choose both a regular and a simplified tax accounting system. If the turnover of a legal entity does not exceed sixty million rubles per year, then it makes sense to use the simplified tax system (simplified taxation system) as a basis. If the goals of the club are to organize horseback riding, teach horse riding, rent out stalls, stables and organize competitions, then the simplified tax system in this case will be the optimal solution. Again, the simplified tax system exists in two variations: “income” and “income minus expenses.” The first scheme differs in that from any income received it is necessary to pay 6% to the state, and the founders dispose of the rest of the money at their own discretion. The second option is characterized by the fact that the founders pay 15%, but not just on the amount of income, but on the amount of income reduced by expenses incurred during a given tax period. To make this kind of choice, it is necessary to calculate the benefits in the first and second cases.
After registering an equestrian club, it is necessary to decide on the land plot on which the equestrian club will be located. In this case, it is necessary to take into account many factors, including distance from the city and the ability to get there by public transport. It is also necessary to decide on the size of the land plot on which the club will be located. As a general rule, there are two options: 1) buy a plot of land as your own; 2) take a plot of land for a long-term lease. The purchase of a land plot from the state has a number of restrictions, for example, the value of the land plot must correspond to the market price, but not be lower than the cadastral valuation, which has increased several times over the last year and often does not correspond to market indicators. Moreover, if we are talking about agricultural land, then when purchasing such a plot, the state has a priority right of redemption, which can somewhat complicate the purchase process or make the process of registering the transfer of rights longer.
The best option is to rent a plot of land from municipal property with the further construction of a complex of necessary buildings and structures on it. The advantage of this option is that, having issued the necessary construction permits and erected a property complex, it becomes possible to obtain ownership of the plot without any auction at a price of 20% of the cadastral valuation of the occupied land plot, thereby making a solid capitalization of the developing club. Although, despite all these nuances, purchasing a plot of land is also possible, because sometimes you come across interesting offers on the real estate market.
- Recruitment
- Marketing plan
- Business risks
- Financial plan
- Equestrian club - video
- Step-by-step plan for starting a business: where to start
- Which OKVED code to indicate when registering a business?
- What documents are needed to open
- Do I need permissions to open?
- Organization technology
Business plan for opening an equestrian club in a city with a population of 800 thousand inhabitants.
How much money do you need to open an equestrian club?
Opening an equestrian club from scratch is an expensive project. Investments even in a relatively small project start from 10 million rubles:
- Construction of a club (manege, paddocks, pastures, outbuildings, etc.) - 6,000,000 rubles.
- Purchase of equipment, arrangement of the club - 2,000,000 rubles.
- Purchase of adult horses (30 heads) - RUB 9,000,000.
- Advertising - 100,000 rubles.
- Business registration and other expenses - 200,000 rubles.
Total - 17,300,000 rubles. The first thing you need to open an equestrian club is to select a plot of land for the construction of an arena, levadas and other outbuildings. premises. For this purpose, a land plot of 4 hectares was rented 20 kilometers from the city. Rent - 100 thousand rubles per month. Further, it is planned to build indoor and outdoor riding arenas, fenced pastures for horses and other premises: feed storage, staff room, laundry, solarium for animals, veterinary office, forging shop. In total, about 6 - 8 million rubles will be spent at this stage.
What equipment to choose for an equestrian club
The third stage is the purchase of the necessary equipment and ammunition. You will need to purchase automatic drinkers, sides for the arena, a soil harrow, insect control devices, drivers, stalls, obstacles, rubber mats, watering systems, wheelbarrows and carts and much more. Estimated costs at this stage are 2 million rubles. The fourth stage is the acquisition of horses. This is perhaps the most expensive stage. One horse will cost approximately 300 thousand rubles. The high price is due to the fact that the club requires animals that can do everything and do not need additional training. To operate optimally, the club needs at least 30 horses.
Recruitment
Finally, the final stage is the selection of qualified personnel. To provide quality services, it will be necessary to employ a groom, horse breeders, groomers, trainers, farriers (for shoeing horses), general workers for cleaning stables and small households. works The approximate staff of the club will include 20 - 25 people.
Download the equestrian club business plan
Marketing plan
The main service of the equestrian club will, of course, be horse riding or horse rental. However, you will not be able to make a significant profit from this. Therefore, the equestrian club plans to offer a number of other services designed to make the business profitable:
- Horseback riding - 1000 rub./hour
- Horse riding (including for children) - 1100 rubles. for one lesson.
- Rent a horse for a photo shoot -1500 RUR/hour
- Staying services (hotel for a horse) - 15,000 rubles/month.
- Organization of events for corporate clients (horseback riding, excursion around the club, photography, horseback riding, dinner, children's performance and much more) - the cost is negotiated individually.
- Gift certificates.
Competition among equestrian clubs in our city is extremely low. We can say that it does not exist at all. However, this creates another problem - the riding culture in the region is poorly developed due to the lack of normal riding clubs and schools. We will have to “educate” the market from scratch, introduce the service, and develop a client base. This may take more than one year, so you can’t count on a quick payback.
Business risks
Opening and running this business is associated with the following risks:
- High capitalization of investments.
- Large costs for organizing a club.
- Long payback period.
- Difficult level of service in the industry.
- Administrative barriers to entry into business.
Financial plan
Fixed monthly expenses
- Maintenance of one horse - 40,000 rubles, 30 heads - 1,200,000 rubles.
- Rent - 100,000 rubles.
- Salary and insurance contributions - 450,000 rubles.
- Advertising - 50,000 rubles.
- Other expenses - 100,000 rubles.
Total - 1,900,000 rubles. Monthly income
- Horse rental - RUB 500,000. (500 hours)
- Horse riding lessons (including group lessons) - RUB 700,000.
- Residential services - RUB 300,000.
- Photo sessions - 200,000 rubles.
- Excursions around the club, entertainment programs - 400,000 rubles.
- Sale of goods to equestrian sports enthusiasts - RUB 300,000.
Total revenue - 2,400,000 rubles.
How much can you earn from an equestrian club?
Net profit: 2,400,000 - 1,900,000 = 500,000 rubles per month. Business profitability is 20%. The return on investment, taking into account the period for business promotion, will occur no earlier than after three years of the club’s operation.
Equestrian club - video
We recommend download equestrian club business plan, from our partners, with a quality guarantee. This is a full-fledged, ready-made project that you will not find in the public domain. Contents of the business plan: 1. Confidentiality 2. Summary 3. Stages of project implementation 4. Characteristics of the object 5. Marketing plan 6. Technical and economic data of the equipment 7. Financial plan 8. Risk assessment 9. Financial and economic justification of investments 10. Conclusions
The equestrian club is a business for lovers and true fans of these wonderful animals. It’s not worth opening a horse club just to make money, because... Here you need to invest not only money, but also your soul. Entrepreneurs who open horse yards completely connect their lives with horses. But will this hobby bring income, since the investments in it are very large? We will look at a business plan for an equestrian club, an example of which will help you see what stages of creating a business you need to go through, how much investment is needed and how profitable this business is.
Project Summary
We will consider the opening equestrian club in a big city, because in small and medium-sized cities there is a high risk of unprofitable investments. The club will be located on the outskirts of the city, closer to the exit from it, not far from the park area.
We will have 20 horses; with active development, their number will increase depending on demand.
The main target audience is horse lovers and active recreation, people who need to lose weight and restore their body. Riding horses helps with cardiovascular diseases, diseases nervous system, gastrointestinal tract, scoliosis and others. Main offers:
- Horse riding training.
- Horse riding by the hour.
- Carrying out equestrian competitions.
Additional services will also be provided:
- Photo session with horses.
- Horses for rent for a wedding carriage.
- Excursions for children.
- Walk through the park 1-2 horses.
Accordingly, the target audience increases:
- Future newlyweds.
- Children.
- Photographers and models.
Competitors in this area can only be similar equestrian clubs, of which there are very few due to high level start-up costs for a business. However, it is necessary to analyze the niche and, if there is such a club in the region, consider moving to a place where there is no such business.
The equestrian club will be open on weekdays from 11 a.m. to 7 p.m., on weekends from 9 a.m. to 8 p.m.
Business risks
To reduce costs and more confidently create and develop a business, it is necessary to draw up a business plan for an equestrian club with calculations: costs, potential income and prospects for this business, taking into account the circumstances of the project.
Registration and registration
To run a business, you must register with the tax authorities and receive a certificate with the chosen form of entrepreneurial activity. We will choose the individual entrepreneur registration form with the simplified taxation system of 15%.
In addition, documents and permits are required to conduct this type of activity. It is imperative to obtain permission from the fire department to ensure compliance with safety regulations.
You will have to spend about 100 thousand rubles on registration, registration and obtaining permits to run this business.
Construction of premises and landscaping
For an equestrian club, first of all, you need land, and of impressive size. A small club needs to rent a minimum of 4 hectares of land to build a stable, paddock and territory where horses and riders will walk and jog. The cost of such an area of land will cost us 800,000 rubles per month. To prevent the landlord from announcing the sale or termination of the lease at the most inopportune moment, we sign a lease for 2 years.
The stable room must be built depending on the number of horses. Our equestrian club will have 20 horses to begin with. One horse requires a stall measuring at least 3 x 6 m. The stalls will be located on both sides of a wide corridor. We will build a stable with an area of 250 square meters. m. We will need at least 2 million rubles to build a stable.
In order for the equestrian club to operate both in winter and summer, it is necessary to create an indoor riding area. This is another 800 thousand rubles.
It is also planned to make a small cafe with 5-7 tables in the equestrian club. To do this, you need to buy a small structure for a cafe, bring it to normal condition and sell coffee, tea and snacks there. The cost of the cafe is 500,000 rubles.
Investments in the construction of the club will be large, amounting to 4 million rubles.
Staff
To operate an equestrian club, workers are needed: veterinarian, instructors, grooms, workers, etc. More details about the number of employees and their salaries, which will affect the profitability of the enterprise, are in the table:
The owner will be involved in accounting, advertising, and will be at the club in parallel with the manager, replacing him on weekends. We hire instructors with a mandatory minimum of 1 year of experience in a similar position. Grooms are men from 20 to 45 years old. In addition, if necessary, and this is at least once a week, it is expected to invite a veterinarian for examination, a visit to which will cost at least 3 thousand rubles per visit (+ 12 thousand rubles).
Purchase of equipment, materials and horses
It is necessary to purchase equipment for the stables and materials for the horses. Besides, important role in health and physical condition Feed plays a role in feeding horses, so it is important to carefully monitor the horses’ nutrition.
Buying horses is one of the most difficult aspects of business, because... it is important to buy good, beautiful and strong horses, preferably a good breed. But don’t spend millions at the same time. When choosing horses, we pay attention to the characteristics of their maintenance.
Approximate estimate in the table:
| Name | Price, rub. | Quantity | Sum |
| Saddle | 10 000 | 25 | 250 000 |
| Bridles | 5 000 | 25 | 125 000 |
| Horse brushes | 1 000 | 20 | 20 000 |
| Hay, 1 t | 1 000 | 1 000 | |
| Compound feed | 20 000 | 20 000 | |
| Products, equipment, tables and chairs for cafes | 100 000 | ||
| Helmet and suit for hire | 5 000 | 30 | 150 000 |
| Products for bathing and caring for horses | 104 000 | ||
| Installation of connection and wi-fi | 5 000 | ||
| Additional expenses | 300 000 | ||
| Total: | 1 075 000 |
Materials will need to be purchased as demand for services increases, club attendance increases and, accordingly, the number of horses increases.
Buying horses is a very large expense item, because... the price for one starts from 200 thousand rubles, and we need to buy at least 20. Accordingly, we allocate an amount of 4,000,000 rubles for the purchase of horses.
Services offered
| Service name | Price |
| 2 000 | |
| Horseback riding (1 hour) | 1 500 |
| 1 800 | |
| Pony ride (for children), 30 minutes | 800 |
| Horse/pony riding for children (with trainer), 1 hour. | 2 000 |
| 3 000 | |
| 7 000 | |
| Photo session with a horse (couple) | 9 000 |
| 13 000 | |
| Participation in competitions | 10 000 |
| Rent 1 horse, outcall (1 hour) | 2 500 |
| Certificate for 1 month of riding | 11 000 |
| Certificate for 1 month of horse riding training | 13 000 |
| Certificate for 1 month of horse riding (for a couple) | 20 000 |
Advertising
To attract guests to the equestrian club, it is necessary to use offline and online promotion methods.
Secondly, we will use POS materials for distribution in the city, schools, universities, registry offices and just on the street. The target audience is quite large. Let's present the advertising budget for the starting advertising campaign in the table:
Then every month you need to spend money on promotion on the Internet. This is about 30 thousand rubles, for flyers - 10 thousand rubles. You can advertise on public transport, in newspapers/magazines (about 10 thousand rubles). The total advertising budget is 50 thousand rubles.
Expenses and income
Here we will reduce to general tables We will correlate all starting and monthly costs with income, calculate the average profit and determine profitability and payback period.
Start-up costs for opening an equestrian club are in the table:
It is planned to allocate 5,875,000 rubles to start the business. We can allocate 1,775,000, and we will take the rest of the amount from the bank at a standard annual interest rate of 15% for 3 years. The monthly payment will be 168,323 rubles (calculated using a loan calculator according to standard conditions).
Monthly expenses include:
Obviously, provided that the entrepreneur has a plot of land of the required size in a suitable location, the profitability of this business will increase many times over.
Income
The first few months are guaranteed to be unprofitable. However, as soon as new and regular visitors come to the club, profits will increase. Let's make an approximate income estimate:
| Service name | Price, rub. | Quantity | Amount, rub. |
| Horse riding lessons (1 hour) | 2 000 | 50 | 100 000 |
| Horseback riding (1 hour) | 1 500 | 100 | 150 000 |
| Horseback riding (for experienced), 75 min. | 1 800 | 30 | 54 000 |
| Pony ride (for children), 30 min. | 1 000 | 30 | 30 000 |
| Horse/pony riding for children (individual), 1 hour. | 2 000 | 40 | 80 000 |
| Horse riding subscription 8 lessons (1 month) | 11 000 | 5 | 55 000 |
| Romantic walk for two | 3 000 | 15 | 45 000 |
| Photo session with a horse (1 person) | 7 000 | 15 | 105 000 |
| Photo session with a horse (couple) | 9 000 | 5 | 45 000 |
| Photo session with a horse (family) | 13 000 | 3 | 39 000 |
| Participation in competitions | 10 000 | 20 | 200 000 |
| Rent of 1 horse for traveling (1 hour) | 2 500 | 10 | 25 000 |
| Excursion for a group of children (10 people) | 5 000 | 7 | 35 000 |
| Certificate of training (1 month) | 13 000 | 10 | 130 000 |
| Certificate for skating (pairs) | 20 000 | 5 | 100 000 |
| Cafe income | 200 000 | ||
| Total | 1 393 000 |
A positive revenue forecast, starting from the 3rd month of operation, will be about 1,393,000 rubles. In approximately 3-4 years, additional income may appear from the sale of foals. The cost of one animal will be from 100 to 350 thousand rubles, depending on the purity of the breed and individual characteristics.
Let's calculate the difference between income and expenses to calculate tax:
1 223 000 – 1 117 000 = 106 000.
We calculate the tax payment:
106,000 – 15,900 = 90,100 rubles per month.
Let's calculate the profitability:
(90,100 / 1,112,000) x 100 = 8.11%.
Profitability is low, even without monthly loan payments.
Now let's calculate the payback:
6,775,000 / 90,100 = 6.2 years. The return on investment is very long even if there is constant demand.
In the end
The creation of an equestrian club will be promising only if 2 conditions are met: the exorbitant love of the business owner for his brainchild and the availability of territory that can be used without additional costs (own or transferred by the owner/sponsor free of charge). Only in this case can the enterprise generate tangible income and pay for itself much faster than the indicators calculated here. In other cases, it is not worth engaging in such a business - the result will be disappointing.
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