Startup capital
GH₵ 395,000
Owner 265,000 · Loan 130,000
Assets — net book value
GH₵ 312,221
8 registered assets
Depreciation · YTD
GH₵ 48,362
Straight-line
Loan balance
GH₵ 62,000
outstanding
Asset register
Company-level unless assigned to a product line
| Asset | Category | Assigned to | Cost | Net value | Purchased | |
|---|---|---|---|---|---|---|
| Industrial popcorn poppers (2 units) | Machinery | Regal | GH₵ 38,000 | GH₵ 32,119 | Oct 2025 | |
| Pouch heat-sealing machines | Equipment | Regal | GH₵ 6,800 | GH₵ 5,327 | Oct 2025 | |
| Plantain slicer & continuous fryer | Machinery | Sunrise | GH₵ 52,000 | GH₵ 45,810 | Jan 2026 | |
| Juice extractor & pasteuriser | Machinery | Tropi | GH₵ 64,000 | GH₵ 59,333 | Apr 2026 | |
| Groundnut roaster & grinder | Machinery | Nkatie | GH₵ 29,500 | GH₵ 27,861 | Jul 2026 | |
| Delivery van — 1.5 tonne | Vehicles | Company | GH₵ 145,000 | GH₵ 116,000 | Nov 2025 | |
| Delivery motorbike | Vehicles | Company | GH₵ 18,500 | GH₵ 15,417 | Mar 2026 | |
| Office laptops & POS terminal | Equipment | Company | GH₵ 14,200 | GH₵ 10,354 | Oct 2025 |
Depreciation posts monthly to the P&L. Line-assigned assets weight that line's cost per unit.
Capital structure
Sources of startup funding
Founders' initial equity · 1 Oct 2025
GH₵ 180,000
Partner contribution — juice line expansion · 1 Mar 2026
GH₵ 60,000
Founders' top-up — groundnut line · 1 Jul 2026
GH₵ 25,000
Loan schedule
Monthly repayment
Demo Microfinance Ltd — equipment loan
October instalment
GH₵ 4,500 · paid 15 Oct
November instalment
GH₵ 4,500 · due 15 Nov
Balance after November
GH₵ 36,000
Demo Rural Bank — working capital
October instalment
GH₵ 3,700 · paid 15 Oct
November instalment
GH₵ 3,700 · due 15 Nov
Balance after November
GH₵ 17,800