Page 3 - Kavka Proposal Web

CONTENTS

Part 1 – SUMMARY Page 3 Part 4 – TAXATION Page 21
1. Investment Opportunity 4 1. General 22
2. Benefits of the EIS 4 2. EIS Relief 22
3. Key Features of the Company 4 3. Inheritance Tax 25
4. Targeted Returns 5 4. Stamp Duty 25
5. Risks 5
Part 5 – RISK FACTORS Page 27
Part 2 – INVESTMENT OPPORTUNITY Page 7 1. Risks relating to the Qualifying Trade 28
1. Offer Overview 8 2. Risks relation to Taxation 29
2. The Brand 8 3. Risks relating to the Realisation
3. Stage 1 - Plain Vodka 9 of the Investment 30
4. Stage 2 - Flavours 9 4. Financial Services Compensation Scheme 30
5. The Production 9 5. Forward-Looking Statements 30
6. Profile of the Directors 10
7. Marketing Opportunity 11 Part 6 – ADDITIONAL INFORMATION Page 31
8. Marketing Strategy 11 1. Incorporation 32
9. Financial Overview 12 2. Share Capital of the Company 32
10. Route to Market 14 3. Articles of Association 32
11. Enterprise Investment Scheme 14 4. Management of the Company 33
12. Realisation of investments 15 5. Litigation 33
13. The Parties 15 6. General 33

Part 3 – THE COMPANY Page 17
1. Incorporation Information 19
2. Management of the Company 19
3. Dividend Policy 19
4. EIS 19
5. The Board 19
6. Company Accounts and Reporting 19
7. On-going Operational Expenses 19

KAVKA 1