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RichMondInvest - Florence - Italy - richmondinvest@live.it

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The undersigned reader acknowledges that the information provided by RichMondInvest in this business plan is confidential; therefore, reader agrees not to disclose it without the express written permission of RichMondInvest.

It is acknowledged by reader that information to be furnished in this business plan is in all respects confidential in nature, other than information which is in the public domain through other means and that any disclosure or use of same by reader, may cause serious harm or damage to Riccardo Billeri.

Upon request, this document is to be immediately returned to RichMondInvest.

Date

15.01.2010

This is a summary business plan. It does not imply an offering of security

Table of Contents

Page 1

Appendix

Page 1

1.0 Executive Summary

The Castle Wellness & Resort are part of a booming industry, according to the latest industry studies; they are the fastest growing business in the World. Different from thermal baths and spa hotels they offer more than regular beauty parlors, day spas are aimed at wellness for the body, mind and soul and while in the past day spas were often thought of as places women go to be pampered now men have decided that they like to be pampered as well and enjoy the activity with their partner as a form of recreation they can enjoy together, hence the couples spa day was created.

Castle Wellness & Resort is a new upsc ale destination in Tuscany , Italy, The tour Lustignano, few footsteps from the fumaroles of the blowpipes of Larderello, the tallest concentration of geothermical industries.

The whole zone, of about 200 square kilometers, is interested by the circulation of geothermical fluid whose heat is due to an magmatic sour intrusion that has been found in the perforations, in various places, to over 7 kms. of depth. Such magma, tied up to the late phases of the orogenesi alpine, has given place in surface, to primary and secondary volcanic activity. The heat emitted by this magme to high temperature (over 600° C. ), make it possible that the water circulating in depth is turned into vapor to tall pressure (up to 35 atm. ) and temperature (up to 260° C. ).

Talet this phenomenon happen, it's are necessary that particular geological conditions that is exclusively found in this part in Tuscany, that is a rocky complex that can sufficiently serve as " reservoir " and an impermeable coverage.

A Castle integrally in stone, going up again to the beginning of 900, therefore we find You a fed use of cement, as we can se on by some windowsills of the windows, but we can observe at the same time the marvelous ceilings, it's circular extension in is, really imponent.

The structure needs important works of improvement, even if the carrying structures and attics we can affirm that for 60% is are in good maintenance.These four factors have competed to give birth to that that from now will be:"The Castle Wellness & Resort"

The Castle Wellness & Resort will be an unique complex in its kind, we can advance without doubts the most remarkable of Europe is a luxurious retreat combining the healing properties of pure seawater and the opulence of a state-of-the-art spa. Our spa property extends over three floors to ensure privacy, indulgence and the delivery of exceptional spa services in a peaceful soothing environment.

Offering a complete day spa experience. We offer 90 ultra-chic, ultra-comfortable treatment rooms with the finest spa linens and equipment. We offer massage in a variety of styles - traditional Swedish Massage,Deep Tissue work, Hot Stone Massage, Reflexology, Sports, Pregnancy and others. swimming pools with solfure and salty waters, saunas, Turkish baths and caves, gym and a beautiful run jogging in direct contact with nature.We also offer facial and body treatments, like a Vitamin C Antioxidant Facial and Pevonia's Anti-Free Radical Treatment.

Appendix

Page 2

This business plan has been developed to track progress prior to grand opening and following through with a five-year projection. In addition, this plan has been written to total portion of the start-up funding necessary for Spa's successful kick-off.

1.1 Objectives

1. Achieve € 10.000.000 in sales third month after opening by performing 50 tourists per day.

2. Achieve € 27.382.000 in sales six month after opening by performing 150 tourists per day.

2. Achieve € 84.479.000 in sales twelve month after opening by performing 200 tourists per day.

3. Have a local client return rate of 90% by the end of the first six months.

4. Become an established the best world Spa destination by the end of the first 12 months.

5. Perform 200 services per day by the end of the first year.

1.2 Mission

Our mission is to run a profitable business by providing high-end therapeutic massage and aesthetician services in a caring, upscale, professional environment. We offer massage in a variety of styles - traditional Swedish Massage, Sports Massage, Deep Tissue work, Sports Massage, Hot Stone Massage, Reflexology, and others. Our licensed aestheticians offer the latest in skin treatments, body treatments and anti-aging therapies. Our goal is to tailor the client's experience based on initial interview information, as well as feedback during the treatments, to ensure the client's comfort and satisfaction, and to increase repeat business. We are mindful of the overall experience - using only the finest oils and lotions, beauty treatments and aromatherapies. Special lighting, music, decor, and textiles are used throughout the spa to complete the comfortable, plush environment and enhance the client's overall spa experience.

Appendix

Page 3

1.3 Keys to Success

a. Marketing, Marketing, Marketing - Owner is a proven, 10-year sales executive. Marketing will be the first strength to our success and a huge competitive edge.

b. Professionalism: Only structure in the world with these features. c. Individual Attention: Each client's experience will be tailored to his or her preference. d. Repeat business/Recommendations: giving the kind of service that brings people back for regular treatments, and

encourages clients to recommend us to friends, and other health professionals to recommend their clients. e. Unique Treatments: We have the latest in techniques with the best products from around the world. f. Fantastic Location: Lustignano - Tuscany - Italy

2.0 Company Summary

Castle Wellness & Resort is a the best destination offering customers the world the combination of massage, body treatments, facials and anti-aging treatments. The settings are upsc ale,beautiful and serene. We cater to both men and women and offer the latest in skin c are products and therapies.An unique structure in its kind, will technologically find advanced services, climatic digital air, Telephone Dates tel in direct line, connection coverage total Wi-Fi and HDSL, plasma screen TV LED from 32" with SAT, SKY, PAY TV, DVD and Hi-fi, Frigobar, Kit courtesy coffee / Tea Lavazza Blu, digital Safe, Hair dryer, elegantly furnished with furniture in ingot of walnut-tree, draperies in natural flax.

Technology will be the owner; we will find the most advanced equipments that technology can offer, an ultratecnological telephone able to manage around 250 insides, where the employeers at the floors through the television will send communication to the operator like if the room is ready, or when the client will effect a consummation in the intelligent frigobar of the Bartech, the consummation will be recorded with the date and the time, supported with a computer net endowed with server IBM and laser printers, will be in condition to manage in perfect way the complex.A sophisticated plant of network will surround all the inside and external environments.

Appendix

Page 4

2.1 Company Ownership

Who we are is not exact. Who is more appropriate.

Everything began in distant 2005 when with some co-workers inside of a large structure accommodation in the management of the SPA. Here in contact with the customers almost exclusively American and Middle Eastern we noted their continuous and assiduous research of the place of the rejuvenation, people that spin continuously dashed world because there are no structures in Europe and elsewhere in the world dedicated exclusively to the large, SPA sector but only large complex tourist offering only the small spaces dedicated to the welfare.

The idea was born here search for suitable structure with 3 fundamental requirements to create a SPA of extreme success:

1. An isolated structure immersed in nature where dominates the absolute peace away from the chaos of the current life. 2. A territory where the subsoil is rich of borio's food swimming pools with water solfuree. 3. A team of substantial size aspect.

In Italy only a region can offer a rich subsoil of borio: Tuscany In Tuscany is the largest geothermal power in the world.. where? To Lardarello. Here in the vicinity of this country we have identified this structure.. believe is unique. We the Tuscany to wide and long but not there is a structure with these characteristics..the place is fascinating from fairytale!

The project is magnificent with the people and experience I have in the sector is truly unique.

Castle Wellness & Resort is a Sole Proprietorship owned RichMondInvest functions as developer and manager for Castle Wellness & Resort. RichMondInvest has been a marketing and sales professional for over 15 years with a proven track record, who has been working in the wellness industry for the last five years.

Riccardo unique cold-calling in establishing a sound foundation in operations, he is overseeing the processes necessary for investments to move toward development in a meticulous and seamless transition. Riccardo comes with a wealth of experience, armed with a Degree in Hotel Management and Economic's. RichMondInvest has an impressive track record spanning back some 15 years. During his early career, worked for seven years in corporate finance and re-structure.

Appendix

Page 5

2.2 Start-up Summary

Table: Start-up

Start-up Expenses Marketing €5000,0 Equipment Projects €155000,0 Development Building Construction/Design €240000,0 Rent €25000,0 Take ownership and taxes €5000,0 Other €7000,0 Administration hardware, software & web €16000,0 Garden & parking €17000,0 Cash Reserves €5000,0 Total Start-up Expenses €432.000

Total Requirements €475.000

Appendix

Page 6

3.0 Products and Services

Castle Wellness & Resort offers therapeutic massage services, body treatments, facials and anti-aging treatments. Services are provided by licensed therapists and aestheticians who are independently contracted and paid on a commission basis. The upside of the commissioned employee is that there is very little overhead without sales; employees only make money when the business makes money.

Treatments With a holistic philosophy aimed at harmonizing mind and body, the spa offers a comprehensive selection of envelopments, body scrubs and massages, including jet-lag reviver, Hot Stone therapy, hydrotherapy, reflexology and aromatherapy.

Signature Treatment The Holistic Total Body Care with Hot Stone Therapy is an utterly soothing 100 minutes of skin brushing, exfoliation, body, face and scalp massage, with hot stones and a blend of essential oils to relax and re-energize the body and spirit

With a glass-walled large swimming pools best in the world offering breathtaking views, the spa offers numerous treatment rooms, hydrotherapy suites, specially designed relaxation areas, Jacuzzi, saunas, steam rooms, a range of heat experiences, spa bath and a fully equipped fitness studio.

We also offer a full retail line that complements the services menu. Products included are highend cosmetics, creams, candles, and other beauty products.

4.0 Market Analysis Summary

There are about 200 spas in the Italy, according to ISPA, and seven out of ten are day SPA.Today, Spa Industry revenues total $12 billion annually, with Day Spas accounting for over $7 billion of this figure and growing at 25% per year.

There are several existing day spas in Italia, but none with our service/product .

4.1 Market Segmentation

We are primarily targeting potential clients International, German, Russia, American and Japan.

Chart: Market Analysis (Pie)

Appendix

Page 7

4.2 Target Market Segment Strategy

This is the key factor of the success of a structure, for this we are intentioned to invest in this sector. A society connected to the group created for the occasion with three specialized people in the software realization, sites web and their positioning. It will be managed inside the structure with the charge to position the firm on the most important and conclusive portals of the sector, together whith a system of signs to easily reach the structure where the panorama is really exciting. We specialize with tourist agencies in New Jersey, United Arab Emirates, Japan and Russia that can send people groups of tourists wealthy weekly, we think of our bus to organize travel 50 people from our structure airport of Pisa.

The client that will come in the web-site of the Castle Wellness & Resort will have the faculty to effect in three-dimensional risolution the visit of the whole complex. People will effect the booking entering inside an ultra technological software, which will be like a guide, from the availability of the date of stay, choosing the type of the room, you can visit all the inside of the structure detail, the panorama you can see from the windows, the choice of the packets and finally the select form of payment.

1.) Divers all desire to experience the beauty of nature, something new and different and to be in a natural place and hope to develop new skills. Half of the international dive visitors to the Tuscany in Italy stay in another country during their overseas trip.

2.) Italian are people that like to get Italian and are predominantly female with a peak in the 45 to 64 year age bracket and mainly travel in couples, with the partner possibly being an activity oriented traveler.

3.) Compatriots have children and predominantly range in age from 25 to 44 years, 61% of Compatriots are female. Compatriots are the largest segments and the most family orientated segment. Most have children under 15, and their holiday activities are primarily driven by their children needs.

4.) True Traveler are mostly under the age of 45, are unlikely to have children and are the segment most likely to travel by themselves. They enjoy the most holidays of each segment. True Travelers are more likely to take a holiday for three weeks or longer. Rock climbing, roping, white water rafting the True Traveler seeks high-risk, adventurous physical challenges on their holiday.

5.) Asian Group Tours have witnessed sharp increase in recent years due to the liberalization of overseas trips in countries like Korea and China. They mostly travel to neighboring Asian countries followed by the Americas, Europe, Oceania and Africa.

6. Domestic Groups: Castle Wellness & Resort will aim to attract the business guests and their partners needing to hold planning or strategy sessions away from the office in a new and comfortable surrounding to even out revenues throughout the week

Appendix

Page 8

4.3 Service Business Analysis

We are part of the retail health and beauty industry, which has four major types:

1) Salons with Day Spa Services: Hair salons that offer limited spa services like massage and facials.

2) Heath & Beauty Products: Stores selling only merchandise products covering the wide range of products available, but not inclusive of those sold by salons and spas.

3) Hotels with Spa Services: Major hotels with on-site spas.

4) Medical Spa: Focus mainly on non surgical cosmetic but also have massage therapy, facials and microdermabrasion.

4.3.1 Competition and Buying Patterns

Customers choose spa services based on proximity to their daily commute, quality and an exceptional experience. With our combined services, we expect to dominate the Resort Day Spa market. There is not one direct competitor of this nature within the area where we are intending to locate.

The closest competitor is the Saturnia Spa which is a Hair salon that offers additional, limited,spa services. The Adler Hotel also offers massage treatments, but will mostly cater to visitors to the area and not the local residential base. Finally, Atmosphere Spa, located in Plaza Center is not a traditional day spa but combines a day spa with a female gymnasium. No men are allowed at Atmosphere Spa, either. The going rate for spa resort in Italy is $150-$200 per hour which is slightly above most of the other resort areas in Metropolis which c an even be as low as $100 per hour in saturated or low-income areas.

5.0 Strategy and Implementation Summary

Our strategy is to implement the most aggressive marketing and networking in the community---followed by the best services in the business. Our prices ar competitive for the area, and our personnel plan, which includes using a pool of skilled, commissioned therapists and aestheticians, will give us a financial advantage.

5.3 Sales Strategy

The startup table assumes a realistic growth trend. There are four main areas of income: massage, aesthetician, retail and out-call. For the forecast, massage and aesthetician services were conservatively estimated at Eur 500,00 per day with 35% of that going to the service provider. On retail products the gross margin is consistently 50% across the board. The retail lines go in conjunction with the spa services as an extension of the spa experience. The more customers, the more retail sales that will be driven. These high-end cosmetics and spa products are hard-to-find items that generate repeat purchases.

Appendix

Page 9

5.3.1 Sales Forecast

The startup table assumes a realistic growth trend. There are three main areas of income: Packages Standard Resort, Massage Therapy Treatments additional, retail. For the forecast, Packages Standard Resort services were conservatively estimated at $500,00 per day with 35% of that going to the service provider. The basis for these projections is a conservative estimate of 50 tourists per day the first month in business, and 80 Massage Therapy Treatments per day by the end of the first year. At 150 tourists per day, we would still only be operating 25% to capacity with 90 rooms and 68 treatment rooms operating 7 days a week, 8-10 hours per day. Retail services will enhance the bottom line by allowing us to generate sales without using any of our retail space.

Retail include hamman extra and solarium and retail product

Table: Sales Forecast

Sales Forecast Year 1 Year 2 Year 3 Year 4 Year 5 Sales Package Basic holiday pools including €25.500.000 €39600000,0 €43200000,0 €46800000,0 €50400000,0 Package Treatments Plus €16.574.000 €25740000,0 €28080000,0 €30420000,0 €32760000,0 Package Treatments Extra Packages €2.625.000 €3960000,0 €4320000,0 €4680000,0 €5040000,0 Massage Therapy Thermae €30.600.000 €47520000,0 €51840000,0 €56160000,0 €60480000,0 Outcall Services €4.080.000 €6336000,0 €6912000,0 €7488000,0 €8064000,0 Extra Bar and Retail €5.100.000 €7920000,0 €8640000,0 €9360000,0 €10080000,0 Total Sales €84.479.000 €131.076.000 €142.992.000 €154.908.000 €166.824.000

Direct Cost of Sales Year 1 Year 2 Year 3 Year 4 Year 5 Rooms €2.906.327 €3196960,0 €3487592,0 €4068858,0 €4359491,0 Food €3.735.000 €4295250,0 €4668750,0 €5415750,0 €5789250,0 ICost user charges electricity etc €2.346.251 €2463564,0 €2580876,0 €2651264,0 €2721651,0 ICost of Retail products / 50% of Sales €166.306 €182937,0 €216198,0 €232828,0 €249459,0 Oils & Lotions €503.828 €554211,0 €604594,0 €654976,0 €705359,0 Linens and Cleaning €87.180 €97642,0 €104616,0 €134000,0 €122052,0 Clothing €166.306 €182937,0 €199567,0 €216198,0 €232828,0 swimming pools €321.891 €370175,0 €402364,0 €434553,0 €482837,0 Garden Park €160.954 €177049,0 €185097,0 €193145,0 €201193,0 Personnel Plan €3.408.291 €4282800,0 €4678200,0 €5102600,0 €5531400,0 Subtotal Direct Cost of Sales €13.802.334 €15.803.525 €17.127.854 €19.104.172 €20.395.520

Appendix

Page 10

Chart: Sales Monthly

Chart: Sales by Year

Package Basic holiday pools inclu

Package Treatments Plus

Package Treatments Extra Packa

Massage Therapy Thermae

Outcall Services

Extra Bar and Retail

€0

€20.000.000

€40.000.000

€60.000.000

€80.000.000

€100.000.000

€120.000.000

€140.000.000

€160.000.000

Year 1Year 2

Year 3Year 4

Year 5

Sales by Year

Appendix

Page 11

6.0 Management Summary Castle Wellness & Resort is a owned RichMondInvest functions as developer and manager for Castle Wellness & Resort . RichMondInvest has been amarketing and sales professional for over 15 years with a proven track record, who has been working in the medical industry for the last five years. RichMondInvest cold-calling, sales, budget, management and people skills will be a perfect fit for building the client-base in a new business and seeing it through to success. Riccardo comes with a wealth of experience, armed with a Degree in Hotel Management and Economic's. RichMondInvest has an impressive track record spanning back some 15 years. During his early career, Riccardo worked for seven years in corporate finance and re-structure managing hotels.

A doctor holder of an academy of aesthetics, a marvelous organism, the most actual equipments, but the personnel will have the direct contact with the client and in this activity we cannot submit in looking for personnel, in the structure we will exclusively have personnel coming from the academic institute, beauticians that have acquired that knowledge for specific treatments.

A person specialized exclusively in the sector beauty farms and beauty centers who remaind really astonished when visiting the place.

6.1 Personnel Plan

Most employees are licensed, employees are leased from a cooperative company related to the Group. The employees are 140 and get paid 100% commission. This alleviates huge overhead for salaries as employees are only paid when sales are generated. Employees are paid on a sliding scale based on production and % service sales to retail. There are more employees of this type available then there are jobs to fill them so it's an employer's market which is another positive. An on-call list of approximately 20 therapists will be available at any given time.

A front office person will be hired within two months of the Castle Wellness & Resort Grand Opening. This person will relieve some of the phone, front desk and cashier duties from the manager. By the end of five months, a second office person will be hired.

The Personnel Plan below reflects our projected need at opening, and carries through five year of expenses. The owner draw and front desk are the only salaries.

Appendix

Page 12

7.1 Start-up Funding

Financial 100% LTV loan to value Funding Real Estate, Equipment, Development and Construction projects fund offers a program that is essentially 100% financing. We will not pay required cash includes the down payment, points and fixed dollar charges paid to the lender, any portion of the mortgage insurance premium that is paid upfront, and other settlement charges associated with the transaction such as title insurance and per diem interest.

Table: Start-up Funding

Start-up Funding Start-up Expenses to Fund €475.000 Start-up Assets to Fund €0 Total Funding Required €475.000

Loans example USD Amount 622.261.473 USD Annual Interest Rate 7.00 % Amortization Period 20 years Starting month Jan year 2014 Monthly Payment: $ 4.824.386 Total Interst: $ 535.591.305 (No pre-payment) Average Interest Each Month: $ 2.231.630