COMPLETE CAR CARE

BACKGROUND $$ FIRST $7$ MONTHS $($PHASE $1)$

In July $2022,$ motivated by a need for an income that would allow him to pursue a sporting career as a golfer, Pieter van Aarhuis commenced business offering car detailing services to the public. Pieter named the business Complete Car Care $($CCC$),$ obtained an ABN, and maintained a basic fee schedule, a list of customer enquiries and a summary of invoices relating to jobs completed.

Pieter considered the requirements of servicing different sized vehicles when setting his prices and treated every customer and vehicle as requiring a deep clean of a very high standard. Operating from sub$-$let space at an inner$-$city shopping centre, Pieter quickly earned a reputation with customers of providing excellent service and professionally cleaned vehicles. However, the demands of keeping up with a growing client base took its toll on Pieter as he found himself struggling to keep up with bookings.

Pieter$$s client base kept growing and in November $2022$ he hired Matt Waters, a longstanding friend, to assist with the workload. Matt did help reduce the load on Pieter but with a busy summer of golf competitions, Pieter suffered a stress related illness in January $2023$ causing him to close the business temporarily.

Pieter maintained some basic records of his business activity and is seeking your assistance in evaluating the data captured across the initial $7-$month period of trading.

PHASE $1$ RECORDS MAINTAINED

Records maintained and provided include:

Exhibit A $$ Phase $1$ Fee Schedule

Pieter established a basic fee schedule where each job was charged based on the type of vehicle. Time records were not maintained during this period and Pieter did not consider the actual time spent when billing his clients.

During October $2022,$ Pieter offered a discount of ten percent to new clients for their first service but believes that he may have misapplied the discount at times during this busy period.