KENYA · GUIDE 0622 · EDITION 4.7
Primary mathematics tutoring in Kenya: Pricing, Costing and Cash Flow Example
Editorial update: 28 October 2026 · Business planning reference · Review scope
Use one accepted sale unit throughout
Work through a fictional KSh 950.00 invoice against KSh 715.00 of selected cost lines; distinguish the invoice from collected cash.
This is a planning reference for primary mathematics tutoring. The order below is an invented teaching case. It is not a completed customer job, an operating approval or a prediction of demand or earnings.
The example offer and its boundary
Fictional NUM-122 is a guardian-authorised 45-minute lesson on equal groups. Original task: distribute 24 drawn beans equally among six circles; each circle receives four. Reverse check: six groups of four total 24. Independent exit task is 18 shared among three circles, answer six. Deliverable records representations and support used, not a grade prediction.
Charging basis to confirm: Lesson or lesson block. The rates and quantities below are teaching assumptions. Even a previously recorded listing is not adopted here as a current quotation or an earnings forecast.
Itemised arithmetic
| Selected input/activity | Quantity | Assumed unit rate | Selected cost |
|---|---|---|---|
| Preparation hours | 0.5 | KSh 400.00 | KSh 200.00 |
| Tutoring hours | 0.75 | KSh 500.00 | KSh 375.00 |
| Feedback hours | 0.25 | KSh 400.00 | KSh 100.00 |
| Printed sheets | 4 | KSh 10.00 | KSh 40.00 |
| Calculation | Teaching result |
|---|---|
| Selected cost total | KSh 715.00 |
| Priced/accepted output | 1 example units |
| Assumed selling price | KSh 950.00 |
| Assumed invoice | KSh 950.00 |
| Difference before excluded costs and tax | KSh 235.00 |
Fictional cost: 200+375+100+40=715. An assumed 950 fee leaves 235 before tax. Venue, travel and specialist assessment are excluded; no learning outcome is guaranteed.
Check cash timing and a weaker outcome
TRAINING-0622: a fictional order for the scoped offer in section 01, using 1 priced units at KSh 950.00 each. Buyer group: Guardians whose children need help with a specified mathematics topic. No buyer was contacted and no order was completed.
Teaching invoice = 1 x KSh 950.00 = KSh 950.00. The selected input lines in section 06 total KSh 715.00; their difference from this assumed invoice is KSh 235.00 before excluded costs and tax.
For cash-timing practice only, suppose a buyer pays a 30% advance of KSh 285.00. The invoice balance is KSh 665.00. If the selected input bill is paid before the balance arrives, additional cash of KSh 430.00 is needed after applying the advance. The advance is counted once, not again at final collection.
On full collection, total receipts are KSh 950.00. Cash against the selected example bill is KSh 235.00 before other payments. If a hypothetical 10% increase in the largest selected line (Tutoring hours) adds KSh 37.50, the unchanged invoice leaves KSh 197.50 against that revised bill.
If the customer instead leaves 10% of the invoice unpaid, KSh 95.00 is a receivable. Cash collected is KSh 855.00 and collected cash less the selected bill is KSh 140.00. This differs from invoice margin; do not spend the unpaid amount as though it is already cash.
The scenario is complete only as a teaching record of the stated lines. Add actual excluded startup and operating costs using file 12, and replace every assumed rate before relying on a quote. Use measured accepted output for the actual invoice; unaccepted output is not automatically chargeable.
For an actual quote, add all relevant excluded costs, use measured accepted output, and compare amounts from the same period. An unpaid invoice balance is not available cash. A deposit held for an uncompleted obligation is not automatically earned income.
References and their limits
Lower Primary — KICD
Official curriculum-design entry point only; sample activities are original and not KICD approved. Reference check recorded 2026-10-26.
Safeguarding — Raspberry Pi Foundation
Youth-activity safeguarding resource; not a substitute for local safeguarding procedures or teaching qualifications. Reference check recorded 2026-10-26.
Rights Of A Data Subject
Kenyan privacy principles and data minimisation; not a complete compliance assessment. Reference check recorded 2026-10-26.
Recorded references support only the scope stated beside them. They do not prove current supplier stock, a local quotation, actual buyer demand, operator competence or the feasibility of this particular business. Later editorial changes do not refresh earlier source-check dates.
Prepared by Business Starter Guides using AI-assisted drafting and desk editorial checks. Independent operator trials and specialist certification are not claimed. See the editorial method for the review scope.
Editorial method and evidence limits