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This e-book is written for: • Owners of small, independent retail businesses • Owner-managed shops, stores, and outlets • Retailers who are busy but not seeing the financial reward they expected • Owners who want practical guidance, not theory This e-book is not written for: • Large corporate retailers • Franchise head offices • For business owners looking for quick fixes or easy answers. Sustainable improvement comes from doing the basics well, in the right order, over time. • Owners who are not prepared to face uncomfortable truths about their business This is a practical guide for owners who want to regain control, protect cash, and build a retail business that can survive and grow.