SGBS Group (Pty) Ltd
Retainer Services
Proposal
Prepared For
Dr Motshwane
Dr Motshwane Medical Practice
Motshwane Holdings (Pty) Ltd
Motshwane Property Co. (Pty) Ltd
February 2026
REF: SGBS/PROP/2026-MOT-001
Introduction

Professional Services & Advisory

Thank you for the opportunity to present this proposal. SGBS Group (Pty) Ltd outlines below the full scope of professional services available to the Motshwane Group on a retainer basis — covering accounting, tax compliance, financial reporting, assurance, and corporate finance advisory across all your entities.

How to use this document: Review the services listed, tick the checkbox (☐) next to each service you require, and return this document to us. We will then prepare your retainer engagement letter based on your selections, with the exact total monthly/annual cost.

Your Entities at a Glance

🏥

Dr Motshwane Medical Practice

Medical Practice

Primary income-generating entity. Professional services, patient consultations, medical procedures.

🏢

Motshwane Holdings (Pty) Ltd

Holding Company

Group holding entity for consolidated investments, intercompany management and group strategy.

🏠

Motshwane Property Co.

Property & Real Estate

Proposed new entity to house and manage the property investment portfolio separately.

💡 Strategic Advisory Note

We have recommended structuring the property portfolio under a separate entity (Motshwane Property Co.) to ring-fence property assets, optimise tax treatment, and facilitate bank financing. Selling existing property and using the proceeds as collateral to leverage bank financing for a larger portfolio is a sound capital structuring strategy that we can assist with under our Corporate Finance & Capital Advisory services.

How We'll Work Together

1

Select Services

Review & tick the services you need from the menu

2

Return to Us

Send back the completed checklist for review

3

Engagement Letter

We formalise the retainer agreement

4

Onboarding

We begin work immediately upon signing

Why SGBS Group

We bring proven expertise across diverse industries — from NASDAQ-listed multinationals to South African non-profits and technology companies. Our clients trust us because we deliver beyond compliance.

N
NASDAQ LISTED

Netsol Technologies

Global technology company listed on NASDAQ. We provide taxation and compliance services for their South African operations.
BD
NOTABLE CLIENT

Bakhe Dlamini Enterprises

One of South Africa's most renowned marriage therapists. We manage the full accounting, bookkeeping, and tax affairs for his practice.
IF
NON-PROFIT

ISAGO Foundation

A foundation dedicated to gathering and empowering women annually. We handle their financial compliance and reporting requirements.
MT
TECHNOLOGY PARTNER

Masaphokati Technologies

Our strategic technology partner — enabling us to deliver digital solutions, automated reporting, and tech-driven advisory to our clients.
🤝

Technology-Enabled Practice: Through our partnership with Masaphokati Technologies, we leverage modern software platforms to deliver real-time financial visibility, automated compliance, and data-driven advisory — giving our clients a competitive edge.

Entity 1

Dr Motshwane Medical Practice

Core accounting, compliance, and advisory services for the medical practice.

Accounting & Bookkeeping

MEDICAL PRACTICE
Service Frequency Fee (ZAR excl. VAT)
Monthly Bookkeeping
Recording of all income, expenses, bank transactions, journal entries; monthly reconciliation of bank, debtors and creditors
Monthly R 4,500 /month
Monthly Management Accounts
Income statement, balance sheet, aged debtors/creditors, cash flow summary with commentary on variances
Monthly R 2,500 /month
Annual Financial Statements
Preparation of annual financial statements in compliance with IFRS for SMEs / applicable framework
Annually R 12,000 /year
Payroll Processing
Monthly payslips, EMP201 submission, IRP5/IT3(a) certificates, UIF and SDL declarations (up to 10 employees)
Monthly R 2,000 /month

Tax Compliance & Returns

MEDICAL PRACTICE
Service Frequency Fee (ZAR excl. VAT)
Income Tax Return (ITR12 / ITR14)
Preparation and submission of annual income tax return to SARS
Annually R 4,500 /year
Provisional Tax Returns (IRP6)
Calculation and submission of two provisional tax payments per year
Bi-Annual R 2,500 /year
VAT Returns (VAT201)
Bi-monthly preparation and submission of VAT returns, input/output reconciliation
Bi-Monthly R 1,800 /return
SARS Correspondence & Dispute Resolution
Handling SARS queries, objections, verifications and audits on your behalf
As needed R 1,500 /hour
Tax Planning & Advisory
Proactive tax optimisation strategy, structuring advice, and compliance planning
Annually R 5,000 /year

Assurance & Independent Review

MEDICAL PRACTICE
Service Frequency Fee (ZAR excl. VAT)
Independent Review Engagement
Independent review of annual financial statements in accordance with ISRE 2400
Annually R 10,000 /year
Agreed-Upon Procedures
Specific procedures on financial data as agreed (e.g., for funders, partners, compliance)
As needed R 8,000 /engagement
Entity 2

Motshwane Holdings (Pty) Ltd

Group-level accounting, compliance, and consolidation services.

Accounting, Tax & Compliance

HOLDINGS
Service Frequency Fee (ZAR excl. VAT)
Monthly Bookkeeping
Transaction recording, intercompany reconciliations, bank reconciliations
Monthly R 3,000 /month
Monthly Management Accounts
Financial reporting with group consolidated view and intercompany eliminations
Monthly R 2,000 /month
Annual Financial Statements
Preparation of AFS in compliance with applicable reporting framework
Annually R 10,000 /year
Income Tax Return (ITR14)
Corporate income tax preparation and submission
Annually R 4,000 /year
Provisional Tax Returns (IRP6)
Bi-annual provisional tax calculations and submissions
Bi-Annual R 2,000 /year
Annual Return (CIPC)
Filing of annual return with CIPC, maintaining company registration compliance
Annually R 1,200 /year
Group Consolidated Reporting
Consolidated financial statements across all group entities with eliminations
Annually R 8,000 /year
Entity 3

Motshwane Property Co. (Pty) Ltd

Dedicated property entity services — from company registration to property portfolio management.

Entity Setup & Accounting

PROPERTY CO.
Service Frequency Fee (ZAR excl. VAT)
Company Registration (CIPC)
Registration of new (Pty) Ltd entity, SARS registration (Income Tax, VAT, PAYE as needed)
Once-off R 3,500
Monthly Bookkeeping
Rental income recording, expense tracking, property-level cost allocation, bank reconciliation
Monthly R 3,500 /month
Monthly Management Accounts
Property-by-property P&L, portfolio performance summary, cash flow analysis
Monthly R 2,000 /month
Annual Financial Statements
Property AFS with fair value disclosures, investment property notes per IAS 40
Annually R 10,000 /year
Income Tax Return (ITR14)
Corporate income tax return including rental income schedules, s13 allowances
Annually R 4,000 /year
VAT Returns (VAT201)
Commercial property VAT, input claims on property expenses and maintenance
Bi-Monthly R 1,800 /return
Annual Return (CIPC)
Filing of annual return with CIPC
Annually R 1,200 /year
Advisory Services

Corporate Finance & Capital Advisory

Strategic financial services to help the Motshwane Group access bank financing, structure property acquisitions, leverage existing assets as collateral, and make informed investment decisions. This category of services is commonly referred to as Corporate Finance & Capital Advisory — encompassing funding strategy, loan facilitation, financial modelling, and transaction support.

What is Corporate Finance & Capital Advisory? These are specialised financial services where we act as your financial advisor in securing bank funding, structuring property deals, preparing loan applications, and advising on the optimal use of your assets (e.g., using sale proceeds as collateral to leverage larger property acquisitions). This goes beyond compliance — it's about growing your wealth.

Funding & Bank Finance

ALL ENTITIES
Service Frequency Fee (ZAR excl. VAT)
Bank Loan Application & Facilitation
Preparation of complete bank loan/bond application packs; financial data compilation, liaison with bank credit departments, application follow-up
Per application R 12,000 /application
Financial Projections & Cash Flow Modelling
3-5 year financial projections, cash flow forecasts, debt service coverage analysis — required by banks for financing applications
Per project R 10,000 /model
Business Plan Preparation
Comprehensive business plan for bank submission including market analysis, financial projections, risk assessment and management profiles
Per project R 15,000 /plan
Collateral & Security Structuring
Advisory on optimising collateral packages, leveraging existing assets, cross-collateralisation strategies to maximise borrowing capacity
Per engagement R 8,000 /engagement

Property & Investment Advisory

PROPERTY CO. / HOLDINGS
Service Frequency Fee (ZAR excl. VAT)
Property Acquisition Due Diligence (Financial)
Financial analysis of target properties: yield calculations, ROI projections, expense analysis, rental market assessment
Per property R 8,000 /property
Property Portfolio Strategy
Investment strategy development: target returns, gearing ratios, portfolio diversification, growth roadmap
Annually R 12,000 /year
Transaction Structuring
Optimal deal structuring for property purchases — entity structure, financing mix, tax implications, transfer duty planning
Per transaction R 10,000 /transaction
Rental & Lease Management Support
Lease agreement review (financial terms), rental escalation calculations, tenant financial screening
As needed R 1,500 /hour

Group-Level Strategic Advisory

ALL ENTITIES
Service Frequency Fee (ZAR excl. VAT)
Group Tax Structuring & Optimisation
Inter-entity structuring for tax efficiency: management fees, loan structures, dividend flows between entities
Annually R 8,000 /year
CFO-on-Retainer (Virtual CFO)
Monthly strategic financial oversight: KPI dashboards, cash flow management, financial decision support, board-ready reporting
Monthly R 6,000 /month
Ad-Hoc Financial Advisory
On-demand financial guidance: investment decisions, banking relationships, compliance queries, any financial matter
As needed R 1,500 /hour
Summary

Indicative Investment Summary

Below is a summary of estimated costs if all services are selected. Your actual retainer amount will depend on the specific services you choose from the menu above.

Estimated Monthly Retainer (All Services)

Medical Practice — Accounting & Tax ± R 9,000 /month
Motshwane Holdings — Accounting & Tax ± R 5,000 /month
Property Co. — Accounting & Tax ± R 5,500 /month
Virtual CFO & Strategic Advisory ± R 6,000 /month
Estimated Combined Monthly Retainer ± R 25,500 /month

* Once-off and per-project fees (company registration, loan applications, business plans, due diligence) are billed separately upon engagement.
* Annual fees (AFS, tax returns, CIPC, assurance) can be spread monthly or billed at completion — your preference.

Terms & Conditions

Acceptance

Please sign below to indicate your acceptance of the selected services and associated fees. Upon signature, we will prepare a formal engagement letter for each entity.

Client
Dr Motshwane
On behalf of the Motshwane Group
Date
Service Provider
_________________________
SGBS Group (Pty) Ltd
Date