Instant Assignment Help - Sample on Finance in Hospitality

1. FINANCE IN HOSPITALITY TOLL-FREE NO: +44 203 8681 671 EMAIL:help@instantassignmenthelp.com WEBSITE: www.instantassignmenthelp.com WHATSAPP NO: +44 7999 903324 ASSIGNMENT WRITING SERVICE

2. TABLE OF CONTENTS INTRODUCTION......................................................................................................................1 TASK 1.......................................................................................................................................1 1.1 Reviewing the sources of funding which are available to Mr. Stephens along with their advantages and disadvantages................................................................................................1 1.2 Evaluating the methods which help Mr. Stephens in generating more income................2 TASK 2.......................................................................................................................................2 2.1 Stating the elements of cost, gross margin and selling price for the products and services...................................................................................................................................2 2.2 Evaluating the methods of controlling stock and cash within business or service environment............................................................................................................................3 TASK 3.......................................................................................................................................4 3.1 Sources and structure of trial balance and preparing the trial balance on the basis of given data................................................................................................................................4 3.2 Evaluating the business accounts, adjustments and notes................................................4 3.3 Purpose and process of budgetary control........................................................................5 3.4 Analysis of variances........................................................................................................6 TASK 4.......................................................................................................................................8 4.1 Calculation and analysis of ratios of Grimes and Giants theme park...............................8 4.2 Recommending future management strategies on the basis of the ratio analysis............9 TASK 5.......................................................................................................................................9 5.1 Categorization of cost in terms of fixed, variable and semi variable cost........................9 5.2 Calculating contribution per product/ customer and stating the cost/profit/volume relationship...........................................................................................................................10 5.3 Short term management decisions on the basis of profit/loss potentials and break even analysis.................................................................................................................................12 CONCLUSION........................................................................................................................12 REFERENCES.........................................................................................................................13 TOLL-FREE NO: +44 203 8681 671 EMAIL:help@instantassignmenthelp.com WEBSITE: www.instantassignmenthelp.com WHATSAPP NO: +44 7999 903324 ASSIGNMENT WRITING SERVICE

3. INTRODUCTION Finance is the crucial element which plays an important role in managing and effectively implementing the policies and strategies of an organization. In hospitality industry, success of a firm is highly depends upon the uniqueness of services which are offered by an organization. Finance manager of the enterprise frame various strategies which enable the firm in achieving success in the competitive business environment (Park and Jang, 2014). The present report will discuss various sources of funding which Mr. Stephens can use to raise their capital. Besides this, it depicts the relationship between cost, gross profit and selling price of the products and services. It also develops understanding about the ways through which organization can control tock and their cash related activities. It also states the ratio analysis of Grimes and Giants theme park which helps in assessing their financial health and performance. TASK 1 1.1 Reviewing the sources of funding which are available to Mr. Stephens along with their advantages and disadvantages There are various sources of funding which are available to Mr. Stephens which he can use to meet their financial needs and requirements. Some of them are as under: Financial institutions: It is one of the main sources of finance which provides help to Mr. Stephens in meeting their financial needs and requirements. They are always ready to provide to give financial assistance on the basis of financial security. As interest is one of the main sources of income of financial institutions, they prefer to give loan to the individual or an organization.  Advantages: One of the main benefits of financial institution is an easy payment system which reduces the financial burden of the firm. Repayment of loan in terms of installment provides more convenience to the borrower. Disadvantage: The major drawback of loan is that financial institution charges a high  rate of interest which imposes financial cost in front of company. Friends and family: Mr. Stephens can also meet their financial needs by taking financial support from their friends and family members who are very close to him.  Advantages: By giving shares and ownership in the functioning of business, one can easily meet their financial needs by taking financial assistance from their loved ones (Shariff, Kayat and Abidin, 2014). TOLL-FREE NO: +44 203 8681 671 EMAIL:help@instantassignmenthelp.com WEBSITE: www.instantassignmenthelp.com WHATSAPP NO: +44 7999 903324 ASSIGNMENT WRITING SERVICE

4.  Disadvantages: Shareholders possess the right to take participation in the decision making aspects of an organization. Thus, friends and family members may interrupt in the functioning of business organization. Leasing: It is another important source of finance which provides right to Mr. Stephens to make use of the asset for the predetermined periods without making any huge investment on it.  Advantages: Tax benefits are one of the factors which attract organization to make use of assets through leasing rather than purchasing it. Besides this, it also saves from the obsolescence of technology (Avantages of leasing, 2015.). Disadvantages: For this, organization has to make periodical interest to the real  owner of asset which imposes high financial cost in front of company (Mota and et.al., 2014). Mr. Stephens needs to approach financial institution on the basis of financial security to meet their financial needs and requirement of £2000.00. It provides assistance to him in the repayment of amount of loan. 1.2 Evaluating the methods which help Mr. Stephens in generating more income Mr. Stephens can use several methods such as promotional campaign, sponsorship etc. in order to generate more income. By undertaking promotional campaign and strategies, he can easily attract the large number of customers. It provides assistance to organization to push their sales as well as profit margin. However, it is to be critically evaluated that promotional campaign imposes high financial cost in front of the organization. Thus, company can also take sponsorship and financial support from the well known brand. It helps the organization in building awareness about the products and services which are offered by them. It is one of the most effective methods which provide assistance to Mr. Stephens to maximize their sales and gross margin. TASK 2 2.1 Stating the elements of cost, gross margin and selling price for the products and services Elements of cost: There are mainly two types of costs that organization has to incur in relation to the manufacturing of products and services which are enumerated below:  Direct cost: These costs are those which are closely related to the production of a particular product. It is also termed as prime cost which includes material, labor and TOLL-FREE NO: +44 203 8681 671 EMAIL:help@instantassignmenthelp.com WEBSITE: www.instantassignmenthelp.com WHATSAPP NO: +44 7999 903324 ASSIGNMENT WRITING SERVICE

5. other expenses which are directly accountable to the particular product of cost objective (Adlakha and et.al., 2014). Indirect cost: It can be defined as the cost which is not directly related to the  manufacturing of product. Indirect cost either may be fixed or variable depending upon the nature of expenses incurred by an organization. Gross margin: It is the measure of profitability which states the percentage or amount which organization wants to earn by selling per unit of product and service. Selling price: It can be defined as the price which organization charges for per unit of product or services (Repetti and Jung, 2014). It provides opportunity to organization to recover their initial expenses which are made by them and thereby, which enables them to make profit. Selling price = cost + profit margin Relationship between cost, gross margin and selling price Cost of the product (per unit) = £200 Gross margin = 15% Selling price = Cost + Cost*profit% = 200 + 200*15% = 200 + 30 = £230 In order to get £30 profit margin, organization has to sell their product @230 each. 2.2 Evaluating the methods of controlling stock and cash within business or service environment There are various methods such as just in time, economic order quantity and preparation of inventory budget which helps the organization in controlling their inventory level. In just in time method, organization makes order of the stock only when they are needed. It may result into the less holding cost (Jaber, Zanoni and Zavanella, 2014). However, it is to be critically evaluated that in this, organization does not keep any extra inventory with itself. This aspect acts as a barrier in the smooth functioning of business operations and activities. In economic order quantity, organization makes efforts to assess the level of inventory which organization needs to maintain with itself (6 Most Important Techniques of Inventory Control Syste, 2015). It ensures that company is able to produce goods and services to a large extent without facing any difficulty. TOLL-FREE NO: +44 203 8681 671 EMAIL:help@instantassignmenthelp.com WEBSITE: www.instantassignmenthelp.com WHATSAPP NO: +44 7999 903324 ASSIGNMENT WRITING SERVICE

6. THIS IS A SAMPLE ASSIGNMENT BUY QUALITY ASSIGNMENT FOR ACADEMIC SUCCESS CONTACT INSTANT ASSIGNMENT HELP TOLL-FREE NO: +44 203 8681 671 WHATSAPP NO: +44 7999 903324 EMAIL: help@instantassignmenthelp.com WEBSITE: http://www.instantassignmenthelp.com/ TOLL-FREE NO: +44 203 8681 671 EMAIL:help@instantassignmenthelp.com WEBSITE: www.instantassignmenthelp.com WHATSAPP NO: +44 7999 903324 ASSIGNMENT WRITING SERVICE

7. Besides this, organization needs to undertake analysis of their cash flow and income statement in order to make control upon the cash related activities (Brand and et.al., 2014). Through this, organization is able to find out the areas of expenses in which they need to make control. It provides assistance to organization in increasing their sales revenue. TASK 3 3.1 Sources and structure of trial balance and preparing the trial balance on the basis of given data Trial balance can be defined as a statement which contains the balances of all general ledgers accounts. It represents all the transactions which are made by an organization during financial year (Perini and et.al, 2014). It has two sides such as debit and credit which helps organization in preparing the balance sheet, cash flow and income statement of the respective accounting year. Trial balance for 31 st December 2014 Particulars Bank loan Cash Capital Rates Trade creditors Purchase Sales Sundry creditors Debtors Bank loan interest Other expenses Vehicles Total Debit (£) - 11700 - 1880 - 12400 - - 12000 1400 11020 2020 52420 Credit (£) 12000 - 13000 - 11200 - 14600 1620 - - - - 52420 3.2 Evaluating the business accounts, adjustments and notes Journal of organization are as follows: S. no. Particulars Machinery a/c debit To M/S Ramsay machine tools a/c L/F Debit (£) Credit (£) 1. 200,000 200,000 Wages a/c debit To cash a/c Total 2. 43000 243000 43000 243000 TOLL-FREE NO: +44 203 8681 671 EMAIL:help@instantassignmenthelp.com WEBSITE: www.instantassignmenthelp.com WHATSAPP NO: +44 7999 903324 ASSIGNMENT WRITING SERVICE

8. st August 2014 Adjusted trial balance of ABC trade as of 31 Debit Amount Credit Amount Particulars L/F (in £) (in £) Opening Stock Purchases Salaries Wages Carriage Inwards Trading Charges Carriage Outwards Rent received Cash Capital Bank (Overdraft) Commission Creditors Sales Debtors Machinery – – – – – – – – – – – – – – – – 86,000 11,36,000 1,10,000 61,000 26,900 64,000 52,500 62,500 1,78,300 3,44,700 37,980 42,780 4,68,000 15,48,700 2,56,000 6,80,000 Total 2577680 2577680 3.3 Purpose and process of budgetary control Budgetary control can be defined as a process in which organization sets goals and objectives. Thereafter, organization compares actual performance with the budgeted performance and thereby, assesses the deviations which occur in their performance. Purpose of budgetary control  One of the main purposes of budgetary control is to coordinate the activities of different departments of an organization (Garnier and et.al., 2015). It provides assistance to organization in achieving their goals and objectives in an effective manner. It provides deeper insight to company about the deviations which occurs in the  performance of an organization (Zhang, Chiang and Wu, 2014). Through this, organization is able to take corrective measures on appropriate time and thereby, it helps organization in reducing the wastage. Process of budgetary control TOLL-FREE NO: +44 203 8681 671 EMAIL:help@instantassignmenthelp.com WEBSITE: www.instantassignmenthelp.com WHATSAPP NO: +44 7999 903324 ASSIGNMENT WRITING SERVICE

9.  In the first step of budgetary control, organization makes proper estimation of their income and expenditures which they get/incur during the period of time. Once estimation regarding income/expenses has done thereafter, finance manager of  an organization prepares and takes approval from the higher authority (Dee and et.al, 2014). In this stage, finance manager circulates the budget at all levels of the organization  which helps employees in implementing the strategies effectively and efficiently. At the last stage, finance manager of an organization compares actual performance  with the standard one (Togashi and et.al., 2014). It helps the firm in indentifying the deviations which occur in the performance. Through this, organization is able to take corrective within suitable timeframe and thereby, makes contribution in the attainment of organizational growth and development. 3.4 Analysis of variances Budgeted performance 1200 150000 50000 20000 Actual performance 1000 126000 46075 21210 Particulars Production units Sales Material Labor Variances 200 24000 3925 -1210 Material variance Budgeted performance Actual performance Particulars Material usage variance Material price variance Material total variance Variances 5000 4850 150 10 9 .5 50000 46075 3925 Labor variance Budgeted performance Actual performance Particulars Variances Labor efficiency variance 4000 5 20000 4200 5.05 21210 -200 -.05 -1210 Labor rate variance Direct labor total TOLL-FREE NO: +44 203 8681 671 EMAIL:help@instantassignmenthelp.com WEBSITE: www.instantassignmenthelp.com WHATSAPP NO: +44 7999 903324 ASSIGNMENT WRITING SERVICE

10. variance Overhead Variance Budgeted performance Particulars Fixed overhead variance Variable overhead variance Actual performance Variances 24000 25000 -1000 8000 9450 1450 On the basis of the above mentioned analysis, it has been interpreted that sales of an organization is lower as compared to the budgeted performance which is not a good sign for company. Organization needs to make cost effective strategies and policies to increase the sales of corporation. Besides this, material variances show that company has attained success in making optimum utilization of resources. It indicates that there is less wastage of material which helps the organization in offering products and services to their customers at cost effective rates (Budynek and et.al, 2015). Through this, company is able to build and sustain competitive advantage over others. In addition to this, firm has also achieved success in getting the material at fewer prices as compared to the budgeted price which is a positive sign for the organization. In contrary to this, labors had taken 200 extra hours in order to accomplish their work or performance. Besides this, increasing labor rate is also one of the main causes due to which deficiencies occur in the performance of labors. Thus, organization needs to encourage their human resources to do their work with the high level of efficiency (Kaplan and Atkinson, 2015). It enables the organization in getting success in the dynamic business environment. TASK 4 4.1 Calculation and analysis of ratios of Grimes and Giants theme park Ratio analysis can be defined as a tool which helps the organization in assessing their liquidity and financial position and performance. Grimes theme park 2013 Profitability ratios Giants theme park 2013 Particulars 2014 2014 TOLL-FREE NO: +44 203 8681 671 EMAIL:help@instantassignmenthelp.com WEBSITE: www.instantassignmenthelp.com WHATSAPP NO: +44 7999 903324 ASSIGNMENT WRITING SERVICE

11. Gross profit ratio Net profit ratio Sales growth 60% 25% 60% 25% 10% 60% 25% 57.89% 21.05% -5% Return on assets Return on equity 19% 9% 22% 10% 15% 4% 12% 3% Efficiency ratios Stock turnover ratio Trade creditors payment period 1.07:1 1.26:1 .80:1 .83:1 47.90 days 41.81 days Liquidity ratios 1.06:1 47.45 days 46.72 days Current ratio Quick or acid test ratio .86:1 1.90:1 1.19:1 .52:1 .66:1 .64:1 .73:1 Investment ratio 10 Dividend per share 8 12 10 On the basis of above mentioned ratio analysis, it has been assessed that profitability aspect of Grimes theme park shows consistency in their performances. However, gross and net profit aspect of the Giant theme park is decreased in 2014 as compared to 2013 which is not a positive sign for company. Besides this, Grimes theme park has attained success in generating revenue from their assets with the high level of efficiency. In contrary to this, Giant theme park is less efficient to increase their sales revenue in comparison to Grimes theme park. Along with this, quick ratio of Giant theme park is sound which shows that park has more current assets which can easily be converted into cash. In addition to this, liquidity aspects of Giants theme park are strong rather than Grimes Park. Further, Grimes theme park gives dividend to their shareholders at increasing rate which helps them in building effective image in the mind of investors. In contrary to this, dividend per share of Giant Park is decreasing in 2014 as compared to 2013. It places a negative impact upon the existing and potential shareholders. On the basis of this aspect, financial health and performance of Grimes Park is sound as compared to Giant Park. 4.2 Recommending future management strategies on the basis of the ratio analysis On the basis of above ratio analysis, it is recommended to Giants theme park that they need to frame promotional strategies and policies to push up their sales. Dividend decision of an organization is highly dependent upon the revenue generated by the firm. Thus, Giants theme park requires giving dividend at a very consistent rate to build and maintain faith of TOLL-FREE NO: +44 203 8681 671 EMAIL:help@instantassignmenthelp.com WEBSITE: www.instantassignmenthelp.com WHATSAPP NO: +44 7999 903324 ASSIGNMENT WRITING SERVICE

12. investors. In contrary to this, Grimes theme park needs to make efforts to improve their current ratio which enables them to meet their current obligation over the current assets of an organization. Besides this, quick ratio of Giant Park exceeds the ideal ratio which is not good for company. In order to increase their revenue, park requires making investment in productive activities and operations. TASK 5 5.1 Categorization of cost in terms of fixed, variable and semi variable cost Classifications of the costs are enumerated below:  Fixed cost: Fixed costs are those which remain fixed irrespective to the level of output produced. Organization has to incur such kind of cost whether production goes or not (Balakrishnan, Labro and Soderstrom, 2014). Example of fixed costs is salary of employees, rent of building, etc. Semi-variable cost: It can be described as those which are fixed at the certain level of  output produced and become variable as changes as certain level of the output exceeds (Betts and et.al, 2014). For instance, advertisement cost. Variable cost: These costs are those which changes as alteration take place in the  level of output produced. Variable costs include electricity expenses, insurance, etc. Calculation of break even analysis: Selling price per guest Variable price per guest Contribution Standard cost £20 £10.5 £9.5 £350 36.84 (Approximate number of customers) Break even analysis 5.2 Calculating contribution per product/ customer and stating the cost/profit/volume relationship Calculation of contribution per product/customer if restaurant serves their product or services to 80 people is as under: Selling price Variable price Contribution Standard cost Profit £1600 £840 £760 £350 £410 TOLL-FREE NO: +44 203 8681 671 EMAIL:help@instantassignmenthelp.com WEBSITE: www.instantassignmenthelp.com WHATSAPP NO: +44 7999 903324 ASSIGNMENT WRITING SERVICE

13. Calculation of margin of safety Margin of safety = Actual sales – Break even sales =1600 – 736.8 = £863.2 Profit volume relationship = Contribution/sales*100 = 760/1600*100 = 47.5% Profit = margin of safety * profit volume ratio = 863.2 * 47.5% = £410.02 Profit per product/customer = 410/80 = 5.13 On the basis of above mentioned analysis, it has been assessed that margin of safety is 863.2 whereas profit volume relationship is 47.5%. Calculation of contribution per product/customer if restaurant serves their product or services to 100 people is as under: Selling price per unit Variable price per unit Contribution per unit Number of persons Total contribution Standard cost Profit (total contribution – standard cost) Break even analysis ( in units) £18.5 £10.5 £8 100 £800 £350 £450 43.75 Selling price Variable price Contribution Standard cost Profit Break even sales (£) £1850 £1050 £800 £350 £450 809.38 Margin of safety = 1850 – 809.38 = £1040.62 Profit volume relationship = 800/1850*100 = 43.25% Profit = 1040.62*43.25% TOLL-FREE NO: +44 203 8681 671 EMAIL:help@instantassignmenthelp.com WEBSITE: www.instantassignmenthelp.com WHATSAPP NO: +44 7999 903324 ASSIGNMENT WRITING SERVICE

14. = £450.06 Profit per product/customer = 450/100 = 4.5 As per the above analysis, if restaurant serves their product to 100 people then margin of safety is 1040.2 which is higher than the margin of safety in case of 80 people. 5.3 Short term management decisions on the basis of profit/loss potentials and break even analysis On the basis of above profit/loss analysis, it is recommended to restaurant that they need to serve 100 people which proves to be more profitable for them. Restaurant will get high margin of safety if they offer their services to 100 people rather than 80 people. Thus, organization prefers to serve their product and services to 100 people which help them in increasing their profit margin. CONCLUSION From this project report, it has been concluded that Mr. Stephens need to approach financial institution to meet their financial needs. It can be concluded that company needs to undertake economic order quantity method to control their inventory. It can be seen in the report that financial heath and profitability of Grimes theme park is sound rather than Giants theme park. Thus, Giant Park needs to frame competent strategies and policies to get success in the strategic business environment. Besides this, it has also been concluded that restaurant needs to serve 100 people which proves to be more profitable for them. TOLL-FREE NO: +44 203 8681 671 EMAIL:help@instantassignmenthelp.com WEBSITE: www.instantassignmenthelp.com WHATSAPP NO: +44 7999 903324 ASSIGNMENT WRITING SERVICE

15. THIS IS A SAMPLE ASSIGNMENT BUY QUALITY ASSIGNMENT FOR ACADEMIC SUCCESS CONTACT INSTANT ASSIGNMENT HELP TOLL-FREE NO: +44 203 8681 671 WHATSAPP NO: +44 7999 903324 EMAIL: help@instantassignmenthelp.com WEBSITE: http://www.instantassignmenthelp.com/ TOLL-FREE NO: +44 203 8681 671 EMAIL:help@instantassignmenthelp.com WEBSITE: www.instantassignmenthelp.com WHATSAPP NO: +44 7999 903324 ASSIGNMENT WRITING SERVICE

16. REFERENCES Books and Journals Adlakha, V. and et.al., 2014. On approximation of the fixed charge transportation problem. Omega. 43. pp. 64-70. Balakrishnan, R., Labro, E. and Soderstrom, N. S., 2014. Cost structure and sticky costs. Journal of Management Accounting Research. 26(2). pp. 91-116. Betts, J. and et.al., 2014. The causal role of breakfast in energy balance and health: a randomized controlled trial in lean adults. The American journal of clinical nutrition. 100(2). pp. 539-547. Brand, W. and et.al., 2014. Assessment of international reference materials for isotope-ratio analysis (IUPAC Technical Report). Pure and Applied Chemistry. 86(3). pp. 425-467. Budynek, M. and et.al., 2015. Analysis of the Selected Sources of Funding the Lubuski System of Financing Environmental Protection in the Years 2009-2013. Management Systems in Production Engineering. 3. pp. 161-166. Dee, A. and et.al., 2014. The direct and indirect costs of both overweight and obesity: a systematic review. BMC research notes. 7(1). pp. 242. Garnier, J. and et.al., 2015. Signal to Noise Ratio Analysis in Virtual Source Array Imaging. SIAM Journal on Imaging Sciences. 8(1). pp. 248-279. Jaber, M. Y., Zanoni, S. and Zavanella, L. E., 2014. Economic order quantity models for imperfect items with buy and repair options. International Journal of Production Economics. 155. pp. 126-131. Kaplan, R. S. and Atkinson, A. A., 2015. Advanced management accounting. PHI Learning. Mossanen, M. and Gore, J. L., 2014. The burden of bladder cancer care: direct and indirect costs. Current opinion in urology. 24(5). pp. 487-491. Mota, J. H. and et.al., 2014. The effect of related and unrelated diversification on the financial performance of hotel business groups: the Portuguese case. Revista Turismo & Desenvolvimento. 4. pp. 85-96. Park, K. and Jang, S., 2014. Hospitality finance and managerial accounting research: Suggesting an interdisciplinary research agenda. International Journal of Contemporary Hospitality Management. 26(5). pp. 751-777. Perini, M. and et.al., 2014. Stable isotope ratio analysis for verifying the authenticity of balsamic and wine vinegar. Journal of agricultural and food chemistry. 62(32). pp. 8197-8203. Repetti, T. and Jung, S. Y., 2014. The Importance of Finance and Accounting Competencies: The Gaming Industry's Perspective. The Journal of Hospitality Financial Management. 22(1). pp. 4-17. Sgobin, S. M. T. and et.al., 2015. Direct and indirect cost of attempted suicide in a general hospital: cost-of-illness study. Sao Paulo Medical Journal. 133(3). pp. 218-226. Shariff, N. M., Kayat, K. and Abidin, A. Z., 2014. Tourism and Hospitality Graduates Competencies: Industry Perceptions and Expectations in the Malaysian Perspectives. World Applied Sciences Journal. 31(11). pp. 1992-2000. Togashi, H. and et.al., 2014. Moisture availability constraints on the leaf area to sapwood area ratio: analysis of measurements on Australian evergreen angiosperm trees. In EGU General Assembly Conference Abstracts. 16. pp. 4614. Zhang, R., Chiang, W. C. and Wu, C., 2014. Investigating the impact of operational variables on manufacturing cost by simulation optimization. International Journal of Production Economics. 147. pp. 634-646. TOLL-FREE NO: +44 203 8681 671 EMAIL:help@instantassignmenthelp.com WEBSITE: www.instantassignmenthelp.com WHATSAPP NO: +44 7999 903324 ASSIGNMENT WRITING SERVICE

17. Online 6 Most Important Techniques of Inventory Control System. 2015. Online. Available through: <http://www.yourarticlelibrary.com/inventory-control/6-most-important-techniques- of-inventory-control-system/26159/>. [Accessed on 29th November 2015]. Avantages of leasing. 2015. Online. Available through: < http://www.dummies.com/how- to/content/the-advantages-of-leasing.html>. [Accessed on 29th November 2015]. TOLL-FREE NO: +44 203 8681 671 EMAIL:help@instantassignmenthelp.com WEBSITE: www.instantassignmenthelp.com WHATSAPP NO: +44 7999 903324 ASSIGNMENT WRITING SERVICE