The equestrian club is a business for amateurs and true fans of these wonderful animals. Opening an equestrian club just to make money is not worth it, because here it is necessary to invest not only money, but also the soul. Entrepreneurs who open horse yards completely devote their lives to horses. But will this hobby bring income, because investments in it are very large? We will consider 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 of an equestrian club in big city since in small and medium-sized cities, the risk of investment loss is high. 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 and outdoor enthusiasts, people who need to lose weight and restore the body. Horseback riding helps with cardiovascular diseases, diseases nervous system, Gastrointestinal tract, scoliosis and others. Key suggestions:
- Horse riding training.
- Horse riding hourly.
- Equestrian competitions.
Additional services will also be provided:
- Photoshoot with horses.
- Horses for rent on a wedding carriage.
- Excursions for children.
- Walk in the park for 1-2 horses.
Accordingly, the target audience is increasing:
- Future newlyweds.
- Children.
- Photographers and models.
Competitors in this area can only be similar equestrian clubs, which are very few due to high level business start-up costs. 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 am to 7 pm, on weekends from 9 am to 8 pm.
Business risks
To reduce costs and create and develop a business more confidently, it is necessary to draw up a business plan for an equestrian club with calculations: costs, potential income and prospects of 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 obtain a certificate with the chosen form of entrepreneurial activity. We will choose the form of registration of an individual entrepreneur with a taxation system of the simplified taxation system of 15%.
In addition, you need documents and permits to conduct this kind of activity. It is imperative to obtain permission from the fire department for compliance with safety rules.
For registration, registration and obtaining permits for running this business will have to spend about 100 thousand rubles.
Construction of premises and arrangement of the territory
For an equestrian club, first of all, land is needed, and an impressive size. A small club needs to rent at least 4 hectares of land to build a stable, a paddock and an area where horses will walk and jog with riders. The cost of such an area of land will cost us 800,000 rubles a 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 stables must be built according to the number of horses. Our equestrian club will have 20 horses for a start. A stall of at least 3 x 6 m is required for one horse. Stalls will be located on both sides of the wide corridor. We will build a stable with an area of 250 sq. m. For the construction of a stable we will need at least 2 million rubles.
In order for the equestrian club to work both in winter and in summer, it is necessary to make a covered area for skiing. This is another 800 thousand rubles.
It is also planned to create a small cafe for 5-7 tables in the equestrian club. To do this, you need to buy a small structure for the cafe, bring it to its normal state and sell coffee, tea and snacks there. Costs for a cafe - 500,000 rubles.
Investments in the construction of the club will be large, in the amount of 4 million rubles.
Staff
An equestrian club requires workers: a veterinarian, instructors, grooms, workers, etc. More information about the number of employees and their salaries, which will affect the profitability of the enterprise, in the table:
The owner will be engaged in accounting, advertising, in parallel with the manager will be in the club, replacing him on weekends. We employ instructors with mandatory work experience of at least 1 year in a similar position. Grooms are men from 20 to 45 years old. In addition, if necessary, and this is not less than once a week, it is planned to invite a veterinarian for an 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 supplies for the horses. Besides, important role in health and physical condition the horse is playing food, so it is important to carefully monitor the horses' nutrition.
Buying horses is one of the most difficult moments business, because it is important to buy good, beautiful and strong horses, preferably a good breed. But also not to spend millions. When choosing horses, we pay attention to the peculiarities of their maintenance.
Estimated 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, inventory, tables and chairs for cafes | 100 000 | ||
| Helmet and suit for hire | 5 000 | 30 | 150 000 |
| Bathing and grooming products | 104 000 | ||
| Establishing communication and wi-fi | 5 000 | ||
| Additional spending | 300 000 | ||
| Total: | 1 075 000 |
Materials will need to be purchased in the process of increasing demand for services, club attendance and, accordingly, with an increase in the number of horses.
Buying horses is a very large item of expenditure, 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
| Name of service | Price |
| 2 000 | |
| Horseback riding (1 hour) | 1 500 |
| 1 800 | |
| Pony ride (for children), 30 minutes | 800 |
| Horse / pony riding for children (with a coach), 1 h. | 2 000 |
| 3 000 | |
| 7 000 | |
| Photoshoot with a horse (couple) | 9 000 |
| 13 000 | |
| Participation in competitions | 10 000 |
| Rent of 1 horse, visiting (1 hour) | 2 500 |
| 1 month riding certificate | 11 000 |
| 1 month certificate for horse riding | 13 000 |
| 1 month riding certificate (couple) | 20 000 |
Advertising
To attract guests of 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 office and just on the street. The target audience is large enough. The advertising budget for the initial advertising campaign is presented in the table:
Further, 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 summarize in general tables all start-up and monthly costs, correlate with income, calculate the average profit and determine the profitability and payback period.
Starting costs for opening an equestrian club - in the table:
It is planned to allocate 5,875,000 rubles for the launch of the business. We can allocate 1,775,000, the rest of the amount we will take from the bank at the standard interest rate per annum - 15% for 3 years. The monthly payment will be 168 323 rubles (the calculation was made by a loan calculator according to standard terms).
Monthly expenses include:
Obviously, provided that an entrepreneur has a land plot of the required size in a suitable place, 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 grow. Let's make an approximate estimate of income:
| Name of service | price, rub. | Quantity | Amount, rub. |
| Horse riding training (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 riding (for children), 30 min. | 1 000 | 30 | 30 000 |
| Horse / pony riding for children (individual), 1 h. | 2 000 | 40 | 80 000 |
| Subscription for horseback riding 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 |
| Photoshoot 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 outbound (1 hour) | 2 500 | 10 | 25 000 |
| Excursion for a group of children (10 people) | 5 000 | 7 | 35 000 |
| Certificate for training (1 month) | 13 000 | 10 | 130 000 |
| Ski certificate (doubles) | 20 000 | 5 | 100 000 |
| Cafe income | 200 000 | ||
| Total | 1 393 000 |
The positive forecast of revenue, starting from the 3rd month of operation, will amount to about 1,393,000 rubles. In approximately 3-4 years, additional income from the sale of foals may appear. 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 the 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%.
The profitability is low, even without the monthly payment of the loan.
Now we calculate the payback:
6,775,000 / 90,100 = 6.2 years. The return on investment is very long, even with constant demand.
Eventually
The creation of an equestrian club will be promising only if 2 conditions are met: the owner's excessive love for his brainchild and the availability of territory that can be used without additional costs (own or transferred by the owner / sponsor at no cost). Only in this case the company can give tangible income and pay off much faster than the indicators calculated here. In other cases, it is not worth doing such a business - the result will be disappointing.
Horse rental is a popular service provided by equestrian clubs, children's sports schools and individuals. Everyone has days that they want to make unforgettable. A holiday, company presentation, birthday, wedding or just a declaration of love accompanied by the ringing of bells and the clatter of hooves, accompanied by an escort of riding horses, will add romance, fabulousness and simply impressions. It is not necessary to go in for equestrian sports in order to take a walk. Horse rentals generally offer well-run horses for both beginners and experienced riders. Currently, rental is one of the most demanded 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 Certain Types of Activities" horse rental activities are not subject to compulsory licensing.
If an equestrian school decides to engage in this type of service, what should it be able to do?
First, it is necessary to properly formalize relationships with individuals who want to ride horses.
Secondly, to receive payment from the population, while issuing an appropriate form of strict accountability.
Thirdly, to 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 of the Civil Code of the Russian Federation. Article 626 of the Civil Code of the Russian Federation stipulates that under a rental agreement, the lessor undertakes to provide the tenant with movable property for a fee for temporary possession and use. The property provided under a rental contract is used for consumer purposes, unless otherwise provided by the contract or follows from the essence of the obligation. The contract is concluded in writing (clause 2 of article 626 of the Civil Code of the Russian Federation). At the same time, an 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 kind of property is 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 set the same for all consumers, except for cases when 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 of article 627 of the Civil Code of the Russian Federation). At the same time, the use of property is not excluded during the week, day, hour. In accordance with Art. 628 of the Civil Code of the Russian Federation, an equestrian school (lessor) that concludes a rental agreement is obliged to: - in the presence of the client (lessee), check the serviceability of the leased property, in this case the horse must be healthy, not have external injuries or injuries; - to familiarize the client with the rules for the operation of the property or give him written instructions on the use of this property. In an equestrian school, uniform rules for the provision of horses for rent must be developed and approved by the head. Note that the instructor is obliged to explain to the client in detail what commands should be given to the horse so that it obeys, and what actions should be avoided in order to avoid injuries and bruises. The signing of the obligation receipt by the 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 when providing property.
CCP and strict reporting forms
In accordance with paragraph 1 of Art. 2, Art. 5 of the Federal Law of 22.05.2003 N 54-FZ "On the use of cash registers when making cash settlements and (or) settlements using payment cards" (hereinafter - Federal Law N 54-FZ), organizations when making cash settlements must apply CRE and issue to buyers (clients) when making such settlements at the time of payment, cashier's checks. In this case, cash settlements are understood to be payments made with the use of means of cash payment for purchased goods, work performed, services rendered. Clause 2 of Art. 2 of Federal Law N 54-FZ, it is established that organizations, in accordance with the procedure determined by the Government of the Russian Federation, can carry out cash settlements and (or) settlements using payment cards without the use of KKT in the case of rendering services to the population, provided that they issue the corresponding forms of strict reporting (BSO ). The procedure for approving forms of SRF equated to cash register receipts, as well as their accounting, storage and destruction, is established by the Government of the Russian Federation. Thus, in terms of settlements with the population for rental services, an equestrian school has the right to use strict reporting forms or a cash register. Forms of strict reporting can be developed and approved independently, however, you should remember about their mandatory requisites (Letter of the Federal Tax Service for Moscow dated January 14, 2009 N 22-12 / 2940).
|
Receipt for accepting money from the rental |
|
| Name of the document, its six-digit number and series | |
| Name of company | |
| Taxpayer identification number assigned to the organization that issued the receipt | |
| Type of service, its cost in monetary terms | |
| The amount of payment in cash and (or) using a payment card | |
| Date of settlement and preparation of the document | |
| 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. Operations for the rental of property are recognized as subject to VAT, since they can be qualified as transactions for the transfer of property rights (subparagraph 1 of paragraph 1 of 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 (works, 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 on 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 gave taxpayers the right to receive exemption from taxpayer obligations. According to Art. 145 of the Tax Code of the Russian Federation, this right arises provided that for three preceding consecutive calendar months the amount of proceeds from the sale of goods (works, services) of the taxpayer, excluding tax, did not exceed 2 million rubles in aggregate.
Income tax. Budgetary 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 from the amounts of income from horse rental. For tax accounting purposes, for organizations that provide property for temporary use and (or) temporary possession (rent, rental) 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 of 11.01.2010 N 03-03-06 / 4/1).
Budgetary institutions define 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 actually incurred expenses associated with the conduct of these activities (Article 321.1 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of the Russian Federation dated 02.04.2010 N 03-03-06 / 4/37).
If the income is received by the institution from the rental of horses purchased at the expense of 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 deductions (subparagraph 1 of paragraph 1 of article 265 of the Tax Code of the Russian Federation). When classifying property as depreciable for tax purposes, taxpayers should be guided by the rules established by Art. 256-259.3 of the Tax Code of the Russian Federation. According to paragraph 1 of Art. 256 of the Tax Code of the Russian Federation, property that is owned by the taxpayer, is used by the taxpayer to generate income and the cost of which is repaid by means of depreciation is recognized as depreciable property. Depreciable property is considered to be property with a useful life of more than 12 months and an initial value of more than 20,000 rubles.
For reference. By the classification of fixed assets included in the depreciation groups, approved by Decree of the Government of the Russian Federation of 01.01.2002 N 1, working, productive and pedigree livestock (except for young animals) belongs to the fourth depreciation group (property with a useful life of more than 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 RF BC, income from equestrian rental is non-tax income from the use of state or municipal property. At the same time, the funds received in the form of a rental payment for the use of property (payment for renting out for temporary use), acquired at the expense of the budget, are subject to transfer to its income after taxes and fees. Further, the income received by the institution from the lease of property (in this case, from rental), after being credited to the budget income, is recognized as a source of additional budget financing, reflected in the personal account and directed to the maintenance and development of the material and technical base in excess of budget allocations. Thus, the institution can spend them on further development and improving its activities in the field of equestrian sports.
When reflecting operations related to rental, it should be borne in mind that rental is a short-term rental. In the accounting of the lessor's institution (equestrian school), the tenant's debt to the budget must be reflected, as well as the tenant's fulfillment of the obligation to pay the rent amounts to the budget. These records were recommended earlier by the Letter of the Ministry of Finance of the Russian Federation of February 19, 2009 N 02-06-07 / 836:
- accrual of rental payments:
Debit 1 205 02 560 "Increase in receivables from property income"
Credit 1 303 05 730 "Increase in accounts payable on other payments to the budget"
- reflection of the fulfillment by the lessee of obligations to pay the rent amounts to the budget income:
Debit 1 303 05 830 "Reduction of accounts payable on other payments to the budget"
Credit 1 205 02 660 "Reduction of receivables from property income"
However, such records are acceptable only when reflecting lease transactions related to real estate, when the lessor transfers the rental income to the budget, bypassing the personal account of the institution. If the tenant is the population (individuals), as a rule, the rent is paid to the cashier of the institution. At the same time, the institution cannot escape personal accounts, since the funds received at the cashier must be deposited into the account. Therefore, in the author's opinion, the procedure for reflecting operations for the provision of horse rental to individuals will differ slightly from the one given. Let's consider it with an example.
The equestrian school rents horses to the population, which were purchased at the expense of budgetary funds. The monthly rental income is 40,000 rubles. The institution independently transfers the rental fee to the budget. Sport school exempt from VAT under Art. 145 of the Tax Code of the Russian Federation.
Equestrian school accountants need to make the following entries:
|
Amount, rub. |
|||
| Income tax accrued (40,000 rubles x 20%) | |||
| Reflected the accrual of arrears on the payment of the rental payment to the budget after the payment of income tax (40,000 - 8,000) rubles. | |||
| Listed income tax to the budget | |||
| Listed are the arrears on the payment of the rental fee to the budget after the payment of income tax |
For clarity, consider an example where horses rented by an equestrian school were purchased using funds from income-generating activities. In this case, as noted above, when calculating income tax, an institution can include depreciation charges accrued on this fixed asset, as well as the costs associated with their maintenance, to the expenses incurred in this type of activity.
Let's change the conditions of example 1. Suppose that the horses rented by an equestrian school were purchased using funds from income-generating activities, depreciation charges for them are 2,500 rubles, feed costs are 5,500 rubles, the cost of paying salaries to the main 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 in the accounting:
|
Amount, rub. |
|||
| Earned income from horse rental | |||
| Reflected the costs of the institution for the maintenance of horses, attributed to the financial result (2,500 + 5,500 + 15,500) rubles. | |||
| Income tax accrued ((40,000 - 23,500) rubles x 20%) | |||
| The rental fee has been received at the cash desk of the institution | |||
| The funds received at the cashier 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", No. 6, June 2010
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- Staff recruitment
- Marketing plan
- Business risks
- Financial plan
- Equestrian club - video
- A step-by-step plan for starting a business: where to start
- What OKVED to indicate when registering a business
- What documents are needed to open
- Do you 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 is needed to open an equestrian club
Opening an equestrian club from scratch is an expensive project. Investments even in a relatively small project start at 10 million rubles:
- Construction of a club (arena, corrals, pastures, household block, etc.) - 6,000,000 rubles.
- Purchase of equipment, arrangement of the club - 2,000,000 rubles.
- Purchase of adult horses (30 heads) - 9,000,000 rubles.
- Advertising - 100,000 rubles.
- Business registration and other expenses - 200,000 rubles.
Total - 17,300,000 rubles. The first thing that will be required to open an equestrian club is to select a land plot for the construction of an arena, levads and other households. premises. For this purpose, a land plot of 4 hectares was leased, 20 kilometers from the city. The rent is 100 thousand rubles per month. Further, it is planned to build indoor and outdoor arenas for horse riding, fenced pastures for horses and other premises: a feed storage, a staff room, a laundry, a solarium for animals, a veterinary office, a shoe shop. In total, about 6 - 8 million rubles will be spent at this stage.
What equipment to choose for an equestrian club
Third stage - purchase necessary equipment and ammunition. You will need to purchase auto drinkers, arena boards, soil harrow, insect control devices, walkers, 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. Perhaps this is the most expensive stage. One horse will cost about 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. The club needs at least 30 horses for optimal performance.
Staff recruitment
Finally, the final stage is the selection of qualified personnel. To provide high-quality services, it will be necessary to employ a groom, horse breeders, breeders, trainers, farriers (for horseshoeing), laborers for cleaning stables and small households. works. The approximate staff of the club will include 20 - 25 people.
Download the business plan of the equestrian club
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 get a significant profit on this. Therefore, the equestrian club plans to offer a number of other services designed to make the business profitable:
- Horseback riding - 1000 rubles per hour
- Horseback riding (including for children) - 1100 rubles. in one lesson.
- Rent a horse for a photo session -1500 rubles per hour
- Lodging 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 a different problem - the horse 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, instill in the service, and develop a client base. This can take more than one year, so there is no need to count on a quick payback.
Business risks
Opening and running this business is associated with the following risks:
- High capitalization of investments.
- Large costs of organizing a club.
- Long return on investment.
- Sophisticated level of service in the industry.
- Administrative barriers to entering a 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)
- Horseback riding (including group) - 700,000 rubles.
- Lodging services - 300,000 rubles.
- Photo sessions - 200,000 rubles.
- Excursions around the club, entertainment programs - 400,000 rubles.
- Sale of goods to lovers of equestrian sports - 300,000 rubles.
Total revenue - 2,400,000 rubles.
How much can you earn at an equestrian club
Net profit: 2,400,000 - 1,900,000 = 500,000 rubles per month. The business profitability is 20%. The return on investment, taking into account the period for the promotion of the business, will come no earlier than after three years of the club's operation.
Equestrian club - video
Recommended download the business plan of the equestrian club, from our partners, with a quality guarantee. This is a complete, ready-made project that you will not find in the public domain. Business plan content: 1. Confidentiality 2. Summary 3. Stages of the project 4. Characteristics of the object 5. Marketing plan 6. Technical and economic data of equipment 7. Financial plan 8. Risk assessment 9. Financial and economic justification of investments 10. Conclusions
PSKOV CITY ADMINISTRATION
RESOLUTION
On the organization of leisure of citizens in connection with the provision of services for riding horses (ponies) or other pack or riding animals, horse-drawn carts (sleighs) on the territory of the municipal formation "City of Pskov"
_________________________________________________________________
The text of the document as amended:
by the resolution of the City Administration of 01.24.2014 N 68, Pskov News of 01.29.14 N 7.
__________________________________________________________________
In accordance with clauses 17 and 20 of part 1 of article 16 of the Federal Law of 06.10.2003 N 131-FZ "On the General Principles of Organization of Local Self-Government in the Russian Federation", Article 8 of the Fundamentals of Legislation "On the Protection of Citizens' Health" .1993 N 5487-1, the Rules for organizing work on the issuance of veterinary accompanying documents, approved by order of the Ministry of Agriculture of the Russian Federation dated November 16, 2006 N 422, the Rules for the improvement of sanitary maintenance and planting of greenery in the city of Pskov, approved by the Decision of the Pskov City Duma of 04/29/2011 N 1692 , paragraph 10.10 of article 32 of the Charter of the municipal formation "City of Pskov", in order to create conditions for organizing leisure and mass recreation of residents of the city of Pskov, I decide:
1. To approve the regulation on the organization of leisure of citizens in connection with the provision of services for riding horses (ponies) or other pack or riding animals, on horse-drawn carts (sleighs) on the territory of the municipality "City of Pskov" in accordance with Appendix 1.
2. To approve the list of special places on the territory of the municipality "City of Pskov", where services can be provided for riding horses (ponies) or other pack or riding animals, on horse-drawn carts (sleighs) in order to generate income in accordance with Appendix 2.
3. To approve the approximate form of the Agreement on cooperation in organizing the leisure of citizens in connection with the provision of services for riding horses (ponies) or other pack or riding animals, on horse-drawn carts (sleighs) on the territory of the municipality "City of Pskov" in accordance with Appendix 3.
4. This Resolution comes into force after its official publication.
5. Control over the implementation of this Resolution shall be entrusted to the Deputy Head of the Administration of the city of Pskov AV Vologzhanin.
Appendix 1. Regulations on the organization of leisure of citizens in connection with the provision of services for riding horses (ponies) or other pack or riding animals, horse-drawn carts (sleighs) on the territory of the municipal formation "City of Pskov"
Annex 1
to Resolution
dated 28.12.2011 N 3396
1. General Provisions
1) This Regulation has been developed in order to protect the health of the population of the city of Pskov, public safety, create favorable conditions for organizing the leisure of citizens, streamlining the movement and use of horses (ponies) or other pack or riding animals (hereinafter - horses (ponies) in connection with the provision of services for riding them on horseback and with the use of horse-drawn carts (sleighs) on the territory of the municipal formation "City of Pskov".
2. Movement of horses (ponies)
1) The movement of horses (ponies) on the territory of the municipality "City of Pskov" is allowed accompanied by animal owners or responsible persons appointed by order of the organization or having a power of attorney (agreement). Responsible persons can be citizens who have reached the age of 18 and have the necessary skills ( special training passed at the hippodrome or at the equestrian school, which must be confirmed by an appropriate document) (clause 1 as amended, entered into force on 01/29/14 by the resolution of the City Administration of 01/24/2014 N 68).
2) The movement of horses (ponies) should not interfere with the movement of public transport and pedestrians. The movement of horse-drawn carts (sleighs), horses (ponies) on the roads common use located on the territory of the city of Pskov must be carried out in accordance with the Rules road traffic.
3. Use of horses (ponies)
1) The use of horses (ponies) on the territory of the city of Pskov in order to organize the leisure of citizens in connection with the provision of services for riding horses (ponies), horse-drawn carts (sleighs) provides for the responsibility of the owners in terms of protecting public health from diseases common to humans and animals , ensuring the safety of road traffic, surrounding people, as well as humane treatment of the animals themselves, regardless of the direction of their use.
2) Organization of leisure of citizens in connection with the provision of services for riding horses (ponies), horse-drawn carts (sleighs) on the territory of the municipality "City of Pskov" can be carried out:
- owners of horses (ponies) with the appropriate skills or in the presence of a responsible person with the necessary qualifications;
- by persons who have the appropriate qualifications and a power of attorney from the owner of a horse (pony) for the right to use it, or an agreement concluded between these persons and the owners of animals on the use of a horse (pony) for the purpose of riding them;
( pony).
4) The owner of horses (ponies) riding horses (ponies), horse-drawn carts (sleighs) must have the following documents with him:
dated 24.01.2014 N 68);
- a certificate of his state registration as an individual entrepreneur or legal entity, if riding horses (ponies), horse-drawn carts (sleighs) is carried out by this person for business purposes;
- a certificate of his tax registration as an individual entrepreneur or legal entity, if riding horses (ponies), horse-drawn carts (sleighs) is carried out by this person for business purposes;
from 24.01.2014 N 68).
5) The person responsible for the use of horses (ponies) must have the following documents with him:
- identity document;
- a power of attorney, an agreement on the right to use animals, if riding horses (ponies), horse-drawn carts (sleighs) is carried out by a person appointed responsible for the use of horses (ponies);
- a veterinary and sanitary document of the established sample (veterinary certificate form No. 1 or veterinary certificate) for an animal, issued by a state institution in the field of veterinary medicine with the presence of marks on the conduct of compulsory vaccinations, veterinary treatments, diagnostic tests (paragraph as amended, entered into force on 29.01. 14 by the resolution of the City Administration of 01.24.2014 N 68);
- certificate of state registration of an individual entrepreneur or a legal entity that is the owner of a horse, if riding horses (ponies), horse-drawn carts (sleighs) is carried out by this person for business purposes;
- a certificate of tax registration of an individual entrepreneur or a legal entity that owns a horse, if riding horses (ponies), horse-drawn carts (sleighs) is carried out by this person for business purposes;
- an agreement on cooperation in the organization of leisure of citizens in connection with the provision of services for riding horses (ponies), horse-drawn carts (sleighs) on the territory of the municipality "City of Pskov";
- forms of strict reporting, intended for the implementation of cash payments in the provision of services (the paragraph is additionally included from 01/29/14 by the resolution of the City Administration of 01/24/2014 N 68).
6) Organization of leisure of citizens in connection with the provision of services for riding horses (ponies), horse-drawn carts (sleighs) on the territory of the municipality "City of Pskov" is carried out on the territory of the city of Pskov in special places (set in Appendix No. 2).
7) The basis for organizing the leisure of citizens in connection with the provision of services for riding horses (ponies), horse-drawn carts (sleighs) on the territory of the municipality "City of Pskov" is the Agreement on cooperation in organizing leisure of citizens in connection with the provision of services for riding horses (ponies), on horse-drawn carts (sleighs) on the territory of the municipality "City of Pskov" (approved by Appendix No. 3).
8) Obligations of the service organizer:
(Clause 8 is additionally included from 01/29/14 by the resolution of the City Administration of 01/24/2014 N 68).
4. The procedure for concluding an Agreement on cooperation in the organization of leisure of citizens in connection with the provision of services for riding horses (ponies), horse-drawn carts (sleighs) on the territory of the municipal formation "City of Pskov"
1) Owners of horses (ponies), horse-drawn carts (sledges) wishing to carry out activities to organize leisure of citizens in connection with the provision of services to the population for riding horses (ponies), horse-drawn carts (sleighs), contact the Department of Culture of the Administration of the city of Pskov with a statement on the conclusion of an Agreement on cooperation in the organization of leisure of citizens in connection with the provision of services for riding horses (ponies), horse-drawn carts (sleighs) on the territory of the municipal formation "City of Pskov".
The application shall indicate the name of the organization or the last name, first name, patronymic, place of residence of the person who owns the horses (ponies), the location of the organization, and the contact phone number.
The following documents are attached to this application:
- a photocopy of the applicant's identity document;
- a veterinary and sanitary document of the established sample (veterinary certificate form No. 1 or veterinary certificate) for an animal, issued by a state institution in the field of veterinary medicine with the presence of marks on the conduct of mandatory vaccinations, veterinary treatments, diagnostic tests;
- copies of documents on the qualifications of the owner of the horses (ponies) or the person responsible for the use of horses (ponies);
- copies of the certificate of state registration of a legal entity or individual as an individual entrepreneur who are owners of a horse (pony), and for legal entities and notarized copies of constituent documents, if horseback riding (ponies), horse-drawn carts (sleighs) is carried out by these persons for business purposes;
- copies of the certificate of tax registration of an individual entrepreneur or legal entity that owns a horse (pony).
(Paragraph 3 as amended, entered into force on 01/29/14 by the resolution of the City Administration of 01/24/2014 N 68).
Legal entities or individual entrepreneurs wishing to carry out activities for organizing the leisure of citizens in connection with the provision of services to the population for riding horses (ponies), horse-drawn carts (sleighs), if such activities are carried out by these persons for business purposes, in addition to the application are attached:
- notarized copies of the certificate of state registration of a legal entity or individual as an individual entrepreneur who own a horse (pony), and for legal entities and notarized copies of constituent documents, if horseback riding (ponies), horse-drawn carts (sleighs) is carried out by these persons for business purposes;
- notarized copies of the tax registration certificate of an individual entrepreneur or legal entity that owns a horse (pony), if riding horses (ponies), horse-drawn carts (sleighs) is carried out by these persons for business purposes.
2) The Department of Culture of the Administration of the city of Pskov, upon receipt of the application specified in clause 4.1 of these Regulations, and all the necessary documents, within five days, prepares a draft Agreement on cooperation in the organization of leisure of citizens in connection with the provision of services for riding horses (ponies), horse-drawn carts (sleigh) on the territory of the municipal formation "City of Pskov".
The signed Agreement on cooperation in the organization of leisure of citizens in connection with the provision of services for riding horses (ponies), on horse-drawn carts (sledges) on the territory of the municipality "City of Pskov" is issued by the Department of Culture of the Administration of the city of Pskov to the owner of the horse (pony) or the person responsible for using a horse (pony).
5. Responsibility for violation of the requirements of this Resolution
The organizer of services for violation of the requirements of this Resolution bears the responsibility established by the current legislation.
(Section 5 is additionally included from 01/29/14 by the resolution of the City Administration of 01/24/2014 N 68).
Head of the Administration of the city of Pskov P.M. Slepchenko
Appendix 2. List of special places on the territory of the municipality "City of Pskov", where services can be provided for riding horses (ponies) or other pack or riding animals, on horse-drawn carts (sleighs) in order to generate income
Appendix 2
to Resolution
dated 28.12.2011 N 3396
special places on the territory of the municipality "City of Pskov", where services can be provided for riding horses (ponies) or other pack or riding animals, on horse-drawn carts (sleighs) in order to generate income
(Appendix as amended by the resolution of the City Administration dated 01.24.2014 N 68)
Square along Zapadnaya street (from Kommunalnaya street to Baikova street);
- a public garden between Truda Street and Sirenevy Boulevard (Zapskovye).
Horseback riding is prohibited during citywide events in crowded places (on the territory of festive spaces).
Head of the Administration of the city of Pskov P.M. Slepchenko
Appendix 3. A sample form of an agreement on cooperation in organizing leisure of citizens in connection with the provision of services for riding horses (ponies) or other pack or riding animals, on horse-drawn carts (sleighs) on the territory of the municipal formation "Go
Appendix 3
to Resolution
dated 28.12.2011 N 3396
agreements on cooperation in the organization of leisure of citizens in connection with the provision of services for riding horses (ponies) or other pack or riding animals, on horse-drawn carts (sleighs) on the territory of the municipality "City of Pskov"
Administration of the city of Pskov, hereinafter referred to as the "Administration", represented by the Head of the Administration of the city of Pskov, acting on the basis of ____________________ N _____________, on the one hand, ___________ ___________________________________________________, hereinafter referred to as "Owner of the horse (pony)", represented by ____________________ ________________________________________________, acting (s) on the basis of ____________________________________________________,
on the other hand, and together hereinafter referred to as the "Parties", have entered into this Agreement as follows.
1. The Subject of the Agreement
1.1. The subject of this Agreement is the cooperation of the Parties in organizing the leisure of citizens in connection with the provision of services for riding horses (ponies), horse-drawn carts (sleighs) on the territory of the municipal formation "City of Pskov" within walking paths _______________________________________________ with the participation of no more than _____ heads and no more than ______ horse-drawn carts.
2. Mutual obligations of the Parties
2.1. The administration undertakes:
2.1.1. Provide assistance to Horse (Pony) Owners under this Agreement.
2.2. The owner of the horse (pony) undertakes:
2.2.1. To organize the leisure of citizens in connection with the provision of services for riding horses (ponies), horse-drawn carts (sleighs) on the territory of the municipality "City of Pskov" in accordance with the current legislation, including:
- to carry out the movement of horse-drawn carts (sleighs), horses (ponies) on public roads located in the city of Pskov, in accordance with the Traffic Regulations;
- to provide the place of rendering services with a sign with information about the name of the legal entity, individual entrepreneur - organizers of services, their location, working hours, tariffs for services;
- ensure the availability of appropriate sanitary equipment, including for cleaning excrement (broom, spatula, rags, containers, etc.);
- when providing services to prevent pollution of the city territory (sidewalks, courtyards, streets, parks, etc.);
- immediately before the beginning of the provision of each service, ensure the inspection of the train, check the serviceability of the equipment, inventory, the correctness of the saddle;
- ensure the availability of a first aid kit with a set of medicines for first aid;
- prevent damage to lawns, tiles and other elements of the improvement;
- do not leave animals unattended;
- do not allow the exploitation of animals with poor health, lameness, high body temperature, in a state of excitement or depression, with open skin lesions in the form of injuries, abrasions, abrasions, bumps, and in case of any deviation in the health or behavior of animals, they must be removed from operation ;
- not to allow the provision of riding services by persons in a state of alcoholic, toxic or drug intoxication, as well as smoking near animals during the provision of these services;
- to ensure the use of repellents during the mass flight of blood-sucking insects;
- not allow children under 6 years of age to participate in horseback riding and carriage by horse-drawn transport without an adult;
- Before starting the provision of the service, a briefing on safety rules must be carried out.
(Clause 2.2 as amended, entered into force on 01/29/14 by the resolution of the City Administration of 01/24/2014 N 68).
3. Payment under the Agreement
3.1. The relations of the Parties under this Agreement are built on a gratuitous basis.
4. Responsibility of the Parties
4.1. The parties are responsible for non-performance or improper performance of this Agreement in accordance with the legislation of the Russian Federation.
5. Dispute Resolution
5.1. All disputes and disagreements that may arise between the Parties under this Agreement will be resolved through negotiations in accordance with the legislation of the Russian Federation.
5.2. If no agreement is reached in the negotiation process, disputes and disagreements are referred to Arbitration court Pskov region.
6. Validity of the Agreement
6.1. The agreement comes into force from the moment of its signing by the Parties and is valid until _______.
6.2. The expiration of this Agreement does not release the Parties from liability for its violation.
7. Final provisions
7.1. Amendments to this Agreement are carried out at the initiative of the Parties in writing in the form of additions to this Agreement, which are its integral part.
7.2. The Administration has the right to unilaterally terminate this Agreement in the event of non-fulfillment or improper fulfillment by the Horse (pony) Owner of the obligations established by clause 2.2 of the Agreement. The Agreement is considered terminated from the moment the Horse (Pony) Owner receives a notification from the Administration about the unilateral refusal to execute this Agreement in whole or in part, unless another term for termination of this Agreement is provided for in the notification or is not determined by agreement of the Parties.
7.3. This Agreement is drawn up in ______ copies having the same legal force, one for each of the Parties.
8. Addresses and details of the Parties
Head of the Administration of the city of Pskov P.M. Slepchenko
The text of the document is verified by:
official mailing list
The revision of the document was prepared by Pskov
Representative Office "Kodeks"