Projects often run into delays. A common question that arises is whether consultants/professionalscan claim additional fees due to the period of delay. Often, consultants agree to a value-based fee, meaning that the amounts they can charge are linked to the overall value of the work. In circumstances of delay, consultants often feel that they are automatically entitled to revert to and claim time-based fees. This is not always the case. Peter Barnard, a partner at Cox Yeats, clarifies the circumstances under which time-based fees can be claimed across various disciplines. Each professional discipline is governed by its own Act. Government Gazettes containing guidelines and tariffs are published in terms of applicable Acts. The first crucial point is that the tariffs do not automatically apply to an agreement unless they are expressly agreed to between the parties.Where they are specifically incorporated, there are specific circumstances which must be met before time-based fees can be charged. I deal with each below. Architectural Services Government Gazette No. 51352 dated 4 October 2024 provides for a Guideline for Professional Fees in terms of Section 34 (2) of the Architectural Profession Act, 2000 Act 44 of 2000 (the Architectural Guidelines). Clause 27 of the Architectural Guidelines entitles Architects to charge time-based fees if the initial contract period is extended by more than 10%, through no fault of the architect. The Architectural Guidelines further record at clause 19 that where the fees for the architectural professional services are time-based fees, the hourly rates as set out in the guideline for professional fees may apply. Whenever these rates are revised, the new rates may apply to work performed after the effective date of such revision. Quantity Surveying Services Government Gazette No. 52152 dated 21 February 2025 details the amended Guideline Tariff of Professional Fees Quantity Surveying Profession Act 2000 (the Quantity Surveying Guidelines). Clause 4.3 of the Quantity Surveying Guidelines entitles Quantity Surveyors to charge time-based fees if the actual construction period less any extension of time allowed for additional measured work exceeds the initial contractual construction period by more than 10 per cent, through no fault of the quantity surveyor, then an additional fee shall be charged, which fee shall be calculated at the hourly rates according to the guidelines together with all related reimbursable expenses. The additional fee must, however, be agreed to in writing with the client prior to the commencement of additional work and/or extension of time. Project and ConstructionManagement Services Government Gazette No. 42697 dated 13 September 2019 and titled Amended Guideline Scope of Services and Recommended Guideline Tariff of Fees for Construction Health and Safety Professionals Registered in terms of the Project and Construction Management Professions Act, 2000, apply to professional construction project management services, records at clause 6.5 that Project and Construction Managers may only charge timebased fees for additional services in the event of the extension of the initial contract period where there has been agreement in this regard. Engineering Services Government Gazette No. 44333 dated 26 March 2021 and titled Guideline Scope of Services and Tariff of Fees for Registered Persons 2021 records at clause 3.3 that the agreement on the scope of additional services and remuneration must be agreed in writing, preferably before the services are rendered. Clause 4.3 records that unless agreed otherwise in writing, the fees for additional services are calculated on the basis of time and actual costs. The application of time-based fees for additional services in the event of an extension of the initial contact period should therefore be agreed in advance. All professionals should keep the above in mind prior to signing Consultancy Agreements. Learn more about the firm: www.coxyeats.co.za Peter Barnard, a partner at Cox Yeats.

Wade Howard is the director and senior photographer at ODM Media (Pty) Ltd. His creativity and curiosity were born on the KwaZulu-Natal South Coast, where as a youth he enjoyed a lifestyle surrounded by friends and places like forests, sugarcane fields, local streets, and the beach. Those early years were shaped by independence and trust. “My parents were incredible as we were only expected home once it was getting dark and they even let us camp on our own down at the local beach when we were about 12 years old,” Wade says. That carefree start laid the foundation for his grounded approach to both life and business. After completing National Service, Wade explored a few local jobs before qualifying as an electrician at Sappi Saiccor. “I then worked in the United Kingdom for over two years where the love for photography started,” he explains. “Travelling around the world with my wife, I wanted to document beautiful places, so I attended a local college in the UK and learnt the basics of photography as well as learnt from a magazine called the Practical Photographer. When Wade returned to South Africa, he knew one thing for certain he wasn’t going to pursue being an electrician. A friend suggested he take a stall at the Essenwood Market in Durban, a decision that would change his career path. “I did that every Saturday for seven years. I interacted with people as they walked past and picked up photography work from family portraits to weddings and to corporate work. People would laugh at that way of marketing today, but probably nothing beats talking face to face with a potential client.” Building a Business After a decade of working for himself, Wade joined forces with another talented photographer Mike van Heerden to start a company. Today, Wade works alongside his business partner, Matthew Swart. “My why is to lead and grow the company and to make sure Durban,” he says with conviction. “There have been many proud moments throughout our journey such as mentoring young photographers and seeing them go out on their own and become very successful in their own journey. I think the fact that we are still in business after 15 years is probably my proudest moment, especially in these uncertain times.” Much of Wade’s business philosophy stems from the advice and mentorship he received from his first business partner. He says,“Mike taught me that business is business and it mustn’t get mixed up with your personal life. Sometimes you must make hard decisions and to make them as a businessman and not in a personal capacity.” “He showed me when pitching in large or small meetings you have to be honest and make it clear on what you can deliver and never to agree to something for the sake of landing the contract.” Leadership, Wade believes, is as much about empathy as it is about vision. “It is difficult to keep everyone motivated all the time as a lot of anyone’s motivation is related to their personal life and especially family life,” he admits. “I try to connect with the staff and regularly discuss any issues that they may have, it is entirely up to them how much they want to share, and I think just sharing helps.” He adds, “On the work side it can be very challenging when work is scarce, so the only way is to share ideas and try come up with plans to turn things around and once everyone gets on board it helps lift the morale. Sharing small victories during these times can be helpful.” For Wade, inspiration comes from daily comes from God and especially being out in His creation. He says, “I still get it wrong and still have challenges, but it gets better all the time.” His philosophy remains simple yet profound. “My motto is to smile and laugh as much as possible each and every day as nothing is better than a big smile or a good laugh for you and those around you.” https://odmedia.co.za Wade Howard is the director and senior photographer at ODM Media

In today’s fast-paced retail industry, where efficiency and compliance are paramount, managing payroll can be a daunting task. With fluctuating employee schedules, complex tax regulations, and many compliance requirements, businesses often struggle to keep up with payroll administration while focusing on their core operations. This is where Labournet offers comprehensive payroll solutions tailored specifically for the retail sector. We are at the forefront of payroll innovation, providing cutting-edge solutions designed to streamline payroll processes, ensure compliance, and ultimately enhance the bottom line for businesses in the retail industry. With a blend of technical expertise, industry knowledge, and a client-centric approach, we offer various services to simplify payroll administration while providing peace of mind to retailers. Tailored Solutions For Retail Businesses We understand that no two retail businesses are alike. Each has its unique challenges and requirements when it comes to payroll management. That’s why our payroll solutions are highly customisable, catering to the specific needs of each client. Whether a small boutique or a large chain of stores, our payroll services can be tailored to fit seamlessly into any retail operation. Comprehensive Features Our payroll solutions encompass various features designed to address every aspect of payroll administration: ■ Standard application defaults: Our platform includes default settings to calculate key payroll components such as PAYE (pay as you earn), UIF (unemployment insurance fund), SDL (skills development levy), and COIDA (compensation for occupational injuries and diseases). This ensures accuracy and compliance with tax regulations. ■ Alignment with industrial councils: Our calculations and reporting are aligned with industrial councils, ensuring adherence to industry-specific regulations and standards. ■ Simplified payroll processing: We streamline the payroll process with batch processing capabilities, making it easier to manage large volumes of payroll transactions efficiently. ■ Loans and savings management: Our platform includes features for managing employee loans and savings, providing retailers with tools to facilitate financial management for their workforce. ■ Standard provisions: We handle standard provisions such as leave and bonus calculations, ensuring accurate and compliant payroll processing. ■ Integration with third parties: We seamlessly integrate with third-party systems such as time and attendance solutions and banking institutions, enabling automated data exchange for enhanced efficiency. ■ Segregation of duties: We ensure proper segregation of duties within the payroll process, reducing the risk of errors and fraud. ■ Workflows and automation: We automate payment requests, travel claims, and other processes, streamlining administrative tasks and reducing manual workload. ■ ESS/MSS (employee selfservice/ manager self-service): We provide self-service portals for employees and managers, empowering them to access relevant payroll information and perform necessary tasks conveniently. ■ Consulting support: We offer consulting support from payroll experts, providing guidance on complex payroll issues and regulatory compliance. ■ SLA reporting: We provide service level agreement (SLA) reporting, allowing retailers to monitor performance and ensure service quality. ■ Access to best practice reporting: We offer industryspecific reporting templates and best practices, enabling retailers to gain insights into their payroll data and make informed decisions. ■ Legislative compliance: We stay current with legislative changes and ensure clients’ payroll processes remain compliant with relevant regulations. A Partnership, Not Just Outsourcing Our approach to payroll solutions goes beyond traditional outsourcing models. Instead of simply handing off payroll tasks to a thirdparty provider, we become an extension of your business. Our dedicated payroll teams work closely with retailers to understand their unique requirements and provide tailored support throughout the entire payroll lifecycle, from employee onboarding to termination. Our commitment to clientsatisfaction extends beyond basic payroll processing. We offer technical infrastructure support, system maintenance, and expert legislative knowledge to ensure that retailers can focus on their core business activities while having peace of mind about their payroll operations. Contact Labournet For Details Our payroll solutions represent a paradigm shift in how retailers manage their payroll processes. By leveraging innovative technology, industry expertise, and a client-centric approach, we empower retailers to streamline payroll administration, ensure compliance, and ultimately improve their bottom line. Whether calculating taxes, managing employee benefits, or staying compliant with regulations, we provide the tools and support retailers need to succeed in today’s competitive market. T: +27 (0)31 266 6570 C: +27 (0)82 786 7480 E: johanvd@labournet.com W: www.labournet.com LABOURNET’S INNOVATIVE PAYROLL SOLUTIONS: REVOLUTIONISING RETAIL OPERATIONS SCAN QR CODE TO SEE VIDEO

In today’s fast-paced and highly mobile business environment, having reliable refrigeration wherever and whenever it is needed is essential. Whether you are transporting goods, hosting an event, or preparing for emergency situations, a mobile freezer or chiller offers a practical and cost effective solution. Investing in one is not only a sound business decision but also ensures peace of mind knowing your perishables will stay fresh and safe. Purchasing a mobile freezer or chiller from Sky Tents gives you the added advantage of quality, reliability, and trusted service. They supply expertly engineered units designed to meet a range of industry and personal requirements, making them the preferred provider for many organisations. Mobility and Flexibility A key benefit of mobile freezers and chillers is their portability. Built on wheels and designed for easy movement, they can be positioned at any location without having to transfer goods between storage units. This is especially useful in environments where time, convenience, and hygiene are priorities. Their flexibility makes them ideal for temporary situations, such as outdoor events, food stalls, catering functions, weddings, construction sites, and weekend markets. They provide cold storage instantly, without the need for permanent facilities. Businesses that expand or change locations frequently also benefit, as they can simply relocate their refrigeration with ease. Consistent Temperature and Versatility Mobile chillers and freezers are engineered to maintain stable cooling or freezing temperatures, ensuring optimal conditions for food safety and preventing spoilage. This level of consistent temperature control is vital for compliance with safety standards, particularly in the catering, hospitality, and healthcare industries. Their versatility means they are used in multiple sectors, including: ■ Event catering and hospitality ■ Retail and markets ■ Restaurants and mobile food operations ■ Healthcare and pharmaceuticals ■ Personal use during travel, large gatherings, or long distance transport They are equally effective for domestic requirements such as family events, camping trips, and private catering, offering a high level of convenience and reliability. In addition, they play an important role in emergency preparedness. During power outages or equipment failure, having a mobile unit ensures that perishables do not spoil. This is particularly critical for food businesses and medical suppliers who require uninterrupted cold storage to protect product integrity. For whatever your needs, Sky Tents provides expert guidance to help select the best option.  Sky Tents gives you the added advantage of quality, reliability, and trusted service.

Every business reaches a point where the next stage of growth demands something more than marginal improvement. It demands reinvention.This month, I’m sharing something a little different: a behind-the-scenes look at an internal milestone worth sharing. ActionCOACH – the business I’ve proudly served for over 16 years – is amid one of the most significant shifts in our 32-year history. Not just a rebrand, not just a refresh – a reinvention. I’m sharing the story not simply to showcase what we’re doing, but because reinvention is a discipline every business leader eventually needs to confront. Whether you’re entering a new season, hitting a ceiling, responding to market change, or simply ready for the next level, reinventing your business can be one of the most powerful decisions you ever make. Our journey may spark ideas for yours. Why Reinvention Matters More Than Ever Reinvention is often misunderstood as an act of desperation – a turnaround strategy when things go wrong. The strongest companies reinvent before they need to. Reinvention is a: ■ Strategic reset when the business outgrows its systems ■ Cultural refresh when the brand no longer reflects who you’ve become ■ Capability upgrade when the market demands more than your current tools can provide ■ Leadership moment when the business is ready for its next horizon And that’s exactly where ActionCOACH found ourselves. From Brisbane to 82 Countries:The Origin Story ActionCOACH began on the Gold Coast of Australia 32 years ago. Our founder, Brad Sugars, was a young, chartered accountant, serial entrepreneur, and self-development obsessive who noticed something missing in the world of business. In 1993, ‘business coaching’ wasn’t an industry – it wasn’t even a phrase. There were consultants, mentors, accountants, and trainers… but no one doing what Brad envisioned: practical, accountable, results-driven education for business owners. Action International (as we were originally known) became one of the world’s first business coaching companies – and eventually, the largest. When our headquarters moved to the US two decades ago, the brand’s global growth accelerated dramatically. Today, we operate in 82 countries, with close to 1,000 offices worldwide, all built on a franchise model and unified by a single vision: “World Abundance Through Business Re-Education.” For 32 years, that vision has never changed. And will not until achieved. But how we pursue it? That part is changing – in a massive way. The Problem with Success After three decades of coaching business owners around the world, one thing became clear: The demand for what we do far exceeds the number of coaches available to deliver it. We can only support more business owners if we have more coaches. And coaches – great coaches – don’t grow on trees. They take time to find, train, onboard, and develop. And even with a thousand coaches, the gap is still enormous. So we asked the hard question every business must eventually ask: If we keep doing what we’ve always done, at the pace we’ve always done it, will we achieve our vision in our lifetime? The honest answer: No. Not without reinvention. Enter ABoS – TheActionCOACH Business Operating System A core part of our reinvention is the launch of ABoS, the ActionCOACH Business Operating System. For the first time in our history, we are not only coaching businesses – we are installing a complete operating system inside them. ABoS is: ■ A comprehensive toolkit for business owners ■ Built from 32 years of strategies, frameworks, systems and IP ■ Refined through tens of thousands of coaching engagements ■ Delivered through modern technology, training, and structured implementation ■ Designed to scale any business from vision to daily execution It covers everything from: ■ Long-term vision ■ Five, Three and One-year plans ■ Annual priorities and strategies ■ Quarterly rhythms ■ Monthly reporting and KPIs ■ Weekly accountability ■ Daily duties and performance tracking for teams ■ Plus tools, templates, trainingvideos, and step-by-step ‘how-to’ guides built directly into the platform. It is, quite literally, the fabric of ActionCOACH – systemised. The purpose is simple. Business owners can step out of chaos and into clarity, their teams can grow, their families can thrive, and their businesses can finally work without them. Why This Led to a Full Global Rebrand A reinvention of this scale demanded a new identity – externally and internally. After extensive audits by a global brand consultancy, we realised our previous identity no longer reflected the breadth, maturity, or direction of the organisation. In November 2025, ActionCOACH globally unveiled a completely new brand identity. The newest core message of ‘Take Action. Get Results.’ captures our foundational truth: ■ Knowledge alone doesn’t create results. Action does. ■ An idea alone doesn’t create results. Action does. ■ A plan alone doesn’t create results. Action does. The Elephant in the Room:The Yellow Designers around the world will tell you: yellow is a tricky colour. It can be hard to use. Hard to balance. Hard to integrate. Why did we choose it? Because of what it stands for. In colour-archetype psychology, yellow aligns with legacy, optimism, clarity,and transformation – deeply connected to the work we do with business owners. In our context, the yellow signals something important: “We help owners build legacy businesses – enterprises that can outlive them.” You’ll notice the new identity is simply: ActionCOACH. Why? Because while business coaching is our core, it’s no longer our full offering. We deliver the below, and more: ■ Executive coaching ■ CEO and leadership coaching ■ Training – in Management, Leadership, Sales, Marketing and Entrepreneurial skills ■ Team alignments and culture programs ■ Financial literacy education ■ Youth and earlyentrepreneurship programs ■ Non-profit coaching ■ And soon, large-scale transformation through ABoS If you’re considering reinvention in your own business – a shift, a refresh, or a complete redesign – I’d welcome a conversation. Whether you want ideas, a sounding board, or simply a coffee, my door is open. Here’s to building the kind of business that outlives you. To your success.  T: +27 (0) 31 266 2258 E: mastery@actioncoach.com W: www.mastery.co.za Scan to book your free strategy session Trevor Clark - Action Coach SCAN TO BOOK YOUR FREE STRATEGY SESSION SCAN TO BOOK YOUR FREE STRATEGY SESSION BOOK YOUR FREE STRATEGY SESSION

“Shortly after submitting an offer for our longawaited dream home, my husband received an mail from a potential neighbour informing him that we must attend a meeting with various owners to see if we qualified to live there. We were furious. It turned out that the author was a client of my husband’s and the whole thing was a practical joke. But, as we have discovered over the years, there’s always some truth behind a prank and we’ve certainly had our fair share of problematic neighbours,” says a Durban resident. She agrees with many other homeowners – the majority of problems are usually about noise, pets and parking and, more often than not, even the best-intentioned agents and buyers don’t spot the problems. Almost everyone gathered around a braai fire has a tale about a not-so-nice neighbour with disputes arising over everything from teenage parties running into the early hours to the incessant barking dog and even the sludge filled garden pond breeding enough mosquitos to take over the entire suburb. What the same resident found out when she was woken by a loud and smelly generator at four every Sunday morning during loadshedding, is that there is often little you can do to quell the irritation, especially if the perpetrator claims he has a right to fire up the belching machine parked close to the neighbour’s bedroom so the family can have breakfast before sunrise. Luckily, that dispute was resolved by reasonable neighbours meeting in the middle and living happily ever after. But worst-case scenarios often lead to people selling their homes, often at a loss. Spotting the Red Flags Many experienced buyers admit that they have turned detective whilst house hunting to eliminate potential problems upfront. As Chris Tyson, Tyson Properties CEO explains, although sellers are legally obliged to disclose details of previous or ongoing disputes with neighbours, the chances of that happening are slim. “You will never know about nuisance neighbours or if the seller did not tell the agent. A seller is hardly likely to volunteer that information to an agent or potential buyer if they want to sell their house. That leaves it up to the buyer to do some homework ahead of making a serious offer,” he says. Common sense is always king and one Johannesburg house hunter always peers over the hedge or garden wall to suss out the adjoining property. On one occasion, looking into the neighbour’s yard revealed piles of boxes and junk. Further enquiries divulged that the homeowner was a hoarder and that his collection created an ideal nesting place for rodents that visited adjoining properties. Word of mouth can a very powerful way to ascertain any problems in a particular street – often people have friends who have friends or family in a certain area and are happy to pass on stories they’ve heard on the neighbourhood grapevine. “If you are serious about buying, it is always a good idea to visit the home at different times of day, during the evening or even on weekends. That way, you not only find out about things like noise but also about traffic and parking when people are at home or entertaining,” Tyson advises. Another useful tip is finding about any neighbourhood chat groups or crime watch apps that are often the most obvious places for residents to air their grievances. These could be anything from noise and air pollution to dumping of rubbish or frequent service delivery issues or outages. Obvious Clues Here are a few of the most common sings that all is not well next door: 1. The neighbouring property or building looks neglected. which probably means the neighbour cannot afford to maintain it or does not want to 2. The general neatness of sidewalks and pavements that are often maintained by residents tells if all are on the same page 3. If you are buying an apartment or townhouse in an estate, look out for prams, toys and bicycles so you can check about the noise levels and behaviour of the kids in the hood 4. Be on the lookout for renovations, piles of bricks and building materials so you can check the longevity of any potentially disruptive building projects 5. Is your neighbour a landlord or the homeowner – if it is the former, there is always the risk of a change of residents and new problems 6. Are there any Airbnbs in the neighbourhood that could pose a problem if you cannot tolerate the arrival and departure of guests 7. How close are schools – what might be peaceful over weekends could become a traffic jam when school closes or during sports events 8. The police or neighbourhood crime groups can tell you how safe the neighbourhood is, especially if you are buying outside of an estate where residents contribute towards added security Check Out The Backup Remember that all is not lost if the neighbours misbehave. In many instances, you can either resolve problems amicably or call in some backup. Local police and neighbourhood anti-crime groups can help with noise and misbehaviour. Those running noisy businesses from home with incessant comings and goings and hooting can be reported if the property is not zoned for business use. If you are buying in an estate or apartment block, find out about or even talk to a member of the body corporate. Before signing an offer, you can ask for the scheme’s financial statements, the body corporate rules, and the minutes of recent meetings. This will give you a clear picture of how well the body corporate is run and what you can expect as a new resident, Tyson adds. www.tysonprop.co.za Chris Tyson

The festive season brings a welcome surge in economic activity, travel, and family celebrations across KwaZulu-Natal and the rest of the country, but it also ushers in a predictable rise in both criminal activity and medical emergencies. Retailers, shoppers, holidaymakers and residents staying at home all face a unique combination of risks during this period. By understanding the crime trends and medical incidents that typically increase over the holidays, and by taking practical precautions, businesses and communities can significantly improve safety and reduce preventable harm. CRIME TRENDS THAT RISE DURING THE FESTIVE SEASON Retail Crime and Business, Targeted Offences Retailers, whether in major shopping malls, strip malls, or standalone premises, face increased vulnerability as foot traffic surges. The most common crime trends include: ■ Shoplifting and ‘grab-and-run thefts’, often committed by small groups taking advantage of busy aisles and distracted staff. ■ Card fraud and digital payment scams, especially as shoppers rely more heavily on tap-and-go and mobile transactions. ■ Armed robberies, typically fast and coordinated, targeting high-value goods such as electronics, jewellery, liquor and branded clothing. ■ Parking lot thefts, including vehicle break-ins, theft of valuables, and opportunistic hijackings. Crimes Against Shoppers With shoppers carrying cash, parcels, and high-value items, criminals capitalise on: ■ Pickpocketing, particularly around ATMs, escalators, and queues. ■ ATM scams, device tampering, and card swapping. ■ Follow-home robberies, where victims are monitored from a bank, a mall or store and targeted as they arrive at their residences. Residential Crime Holiday periods mean many homes are unoccupied, creating opportunities for: ■ Burglaries, especially in suburbs where residents travel. ■ House Robberies, people relaxing in their homes become a target for robbery, where the criminals will use physical force and threats to force you to open safes etc. ■ Opportunistic theft, such as stealing garden tools, outdoor appliances, or unsecured items. ■ Perimeter and fence breaches, as criminals look for weaknesses they can exploit repeatedly. Crimes Affecting Holidaymakers People embarking on holiday trips face several risks: ■ Vehicle crime, including theft at rest stops or petrol stations. ■ Accommodation scams, where fake listings trick holidaymakers into paying deposits for properties that don’t exist. ■ Beachfront and tourist-area pickpocketing, which spikes with the increase of visitor numbers. PRACTICAL PRECAUTIONS FOR A SAFER FESTIVE SEASON For Retailers (Malls, Strip Malls & Standalone Stores) ■ Increase visible security presence, criminals are far less likely to act when they see active, engaged security teams. ■ Use real-time monitoring of CCTV and AI analytics to identify suspicious behaviour early. ■ Enhance access control, especially at delivery bays and staff entrances. ■ Implement strict cash handling protocols, use drop safe facilities and encourage electronic payments where possible. ■ Train staff to recognise suspicious behaviour, respond to shoplifting, and handle emergencies. ■ Ensure parking areas are welllit, patrolled, and equipped with cameras. For Shoppers ■ Keep handbags, wallets, and phones zipped and close to your body. ■ Avoid withdrawing large amounts of cash, use safe parking zones and avoid isolated areas. ■ Be alert when loading goods into your vehicle, criminals watch and create distraction. ■ Watch out for vehicle remote jamming, it’s very common, make sure your car is locked before you walk away from it. ■ Car-door tampering is common. If someone is standing close to your car, especially on the passenger side, ensure the doors haven’t been interfered with and are properly closed and locked. ■ If you suspect you’re being followed, drive to a police station or secure area such as a filling station etc. do not go home. ■ Use ATMs inside malls rather than those on the street. For Holidaymakers ■ Share your travel plans with a trusted contact and keep communication lines open. ■ Use technology such as apps like Life360 and WhatsApp where trusted family and friends have access to your live location. ■ Do not leave valuables visible in your car, even for a moment. ■ Verify accommodation bookings through reputable platforms or local references. ■ When at beaches or tourist areas, use waterproof pouches or conceal valuables under clothing, not bags. For Residents Staying Home ■ Test alarms, beams, electric fences, and CCTV before the holiday season. ■ Keep entrances, garage doors, and gates locked, even during the day. ■ Use timers for lights to create the appearance of occupancy. ■ Report any suspicious behaviour immediately to the police 10111, your security company and your neighbourhood watch. Medical Risks That Increase During the Festive Season The holiday period also brings a noticeable spike in medical emergencies, many of which are preventable. Understanding these risks can help individuals, families, and businesses prepare more effectively. Motor Vehicle Accidents Accidents on our roads rise sharply due to heavier traffic, speeding, dangerous overtaking, drunk driving, and driver fatigue. Long-distance travel, unfamiliar routes, and the pressure to “make good time” all contribute to these serious collisions. DIY and Home-Project Accidents With many people on leave, the festive season becomes prime time for home maintenance and DIY projects. Unfortunately, this leads to injuries from power tools, electrocution, ladder falls, and falls from rooves, to name but a few. These accidents normally occur because people attempt tasks they’re not qualified for or don’t use the proper safety equipment. Drownings Coastal areas see an increase in drownings, especially among holidaymakers unfamiliar with ocean conditions. Rip currents, strong waves, and overconfidence can quickly overwhelm inexperienced swimmers. Many incidents occur outside of designated swimming zones or when lifeguards are not on duty. Heart Attacks and Overexertion We see a rise in cardiac events, particularly among middle-aged men who are generally unfit and suddenly take part in strenuous activity. Playing physically with children, joining holiday sports, or doing heavy manual tasks can place unexpected strain on the heart and trigger serious complications. Final Thoughts The festive period should be a time of celebration, business growth, and fun family time, not fear. But remain vigilant, it’s essential. Criminals rely on complacency, distraction, and the seasonal rush to exploit opportunities. With the right preparation, awareness and proactive security measures, both businesses and communities can significantly reduce their risks and enjoy a safer holiday season. As we head into the holidays, please also remember to drink responsibly and never drink and drive, protect not only your life, but other road users too.With that, we at Mobi Ventures wish you a safe, peaceful, and joyous festive season.  T: +27 (0)31 109 1888 E: care@mobiventures.co.za W: www.mobiventures.co.za With that, we at Mobi Ventures wish you a safe, peaceful, and joyous festive season

The University of KwaZulu-Natal (UKZN) Foundation is proud to launch SPARK KZN – a landmark, first-of-its-kind workshop designed to bring together local businesses, leading UKZN academics and representatives from the Department of Science, Technology and Innovation (DSTI) for a high-impact day of collaboration, innovation and opportunity. Taking place on 3 March 2026 at the Graduate School of Business on the Westville campus, SPARK KZN aims to open new pathways between academia and industry, strengthening the province’s innovation ecosystem and showcasing how strategic partnerships can drive economic growth in KwaZulu- Natal. For local businesses seeking fresh ideas, technical expertise or avenues for expansion, the workshop offers a unique gateway into UKZN’s world-class research capabilities and South Africa’s enhanced incentives for research and development (R&D). At the heart of this initiative is the DSTI’s 150% tax rebate, available to approved companies engaging in qualifying R&D activities. This powerful incentive encourages businesses to invest in new products, technologies and solutions. SPARK KZN will give business leaders direct access to experts who can guide them through the registration process and demonstrate how collaboration with UKZN can unlock this opportunity. UKZN’s research strengths span engineering, green energy, agriculture, health sciences and quantum physics, among others – positioning the university to help local enterprises tackle real-world challenges, accelerate innovation and boost competitiveness. Through SPARK KZN, business leaders will meet researchers whose work has the potential to transform industries and energise the province’s economic landscape. “This initiative is about forging meaningful connections between academia, business and government,” says Steve Camp, executive director of the UKZN Foundation. “By aligning the research strengths of our university with the practical needs of industry, we can stimulate innovation, create employment opportunities and contribute to the province’s broader economic development. Collaboration of this kind is essential if KwaZulu-Natal is to build a more resilient, knowledge-driven economy.” The workshop will: ■ Facilitate direct engagement between UKZN researchers and business leaders across diverse sectors ■ Showcase UKZN’s cuttingedge research capabilities and how they can support local industry needs ■ Highlight the advantages of the DSTI’s 150% R&D tax incentive and guide companies on how to access it ■ Lay the foundation for long-term partnerships capable of generating new ventures, technologies and jobs in KZN “SPARK KZN is more than an event – it’s the start of a powerful new conversation between the people who create knowledge and the innovators who turn it into real-world progress. By connecting industry with UKZN’s research strengths, we can drive solutions, stimulate growth and position KwaZulu-Natal as a leader in innovation-driven development. “We invite local businesses to join us, engage with our top researchers and help spark the breakthroughs that can move our province forward,” said Camp.  https://foundation.ukzn.ac.za/

Minenhle Dlamini, managing director of Gagasi FM, leads one of KwaZulu-Natal’s most vibrant regional commercial radio stations. Her journey to the top of the commercial broadcasting world has been one of persistence, reinvention, and a deep love for media. “My journey to being an MD started in 2009,” she recalled. “I started as a radio presenter, presenting on weekends. Monday to Friday I’d have a nine-tofive, then Saturday and Sunday I would be on air.” That early commitment laid the foundation for what would become a steady rise through the ranks. A year later, she moved into content production, joining the breakfast show team. By 2011, she had transitioned into the commercial and promotions department. Her creativity and strategic thinking led to her appointment as head of the department, a position that showcased her leadership potential. In 2021, Minenhle’s path took another major step forward. “The MD before me went off to Johannesburg to start a sales house for Gagasi and our sister station, Heart FM,” she said. “I stood in for him, and in July 2021, I was announced as the managing director of Gagasi FM.” Passion for Media Minenhle’s love for communication began during her university years. “I’ve always loved media. Even in university, I did a BA in media studies. I wanted to be a magazine writer,” she said. “However, when I found out about campus radio, I started volunteering there, and that’s where my love for radio started.” As a schoolgirl, she dreamt of a life of exploration and creativity. “I always saw myself as someone who would just travel the world,” she reflected. That curiosity would later define her career path, guiding her through shifts in interest from acting and news reporting to media leadership. Throughout her career, Minenhle has drawn inspiration from those around her. “My predecessor, the previous MD, has inspired me,” she said. “I would attend meetings with him and find myself inspired by his leadership philosophy centres on inclusivity and connection. “It’s ensuring that the members of Gagasi can be themselves, can be creative, and at the same time feel that they are part of the family and part of the greater community that we serve.” This culture is felt from the moment anyone enters the building. That sense of warmth and unity also extends to listeners and the wider KwaZulu-Natal community. Making an Impact Under her direction, Gagasi FM has launched a series of campaigns that have had a tangible social impact. The station has surpassed one million followers on Facebook and continues to engage audiences with initiatives rooted in compassion and empowerment. One such campaign, close to Minenhle’s heart, takes place on Mother’s Day. “We go into government hospitals delivering care packs to mothers who have just given birth,” she said. Another is a back-to-school drive that supports both pupils and tertiary students in need of financial assistance. The Shero Awards, held annually on Women’s Day, celebrate unsung heroines across business, science and technology, education, and community work. “Ours is to let them know that people are seeing you, they nominated you, and they like the work that you are doing.” Minenhle has also introduced youth-focused business workshops that support young entrepreneurs navigating the challenges of selfemployment. “We know that the entrepreneurship journey can be quite lonely,” she said. “It’s all about motivating them to keep on with their hustles.” Another major highlight is the station’s annual music festival, which shines a spotlight on South African talent. “We fill up 12,000 people at Moses Mabhida People’s Park, and we sell out a month before the actual event,” she shared proudly. “That’s a huge achievement for us.” Working in media comes with its own set of trials. Minenhle acknowledges that the public scrutiny can be tough. “Social media can sometimes be quite hurtful, and cancel culture is quite big,” she said. She also reflected on the difficulties of serving communities during crises such as floods and riots and how seeing the community being misplaced can be heartbreaking. On a personal level, she has had to confront rejection and selfdoubt. “Even getting into radio, I had a couple of doors shut in my face,” she admitted. “Sometimes feeling unseen is a challenge, and you have to get out of your comfort zone and map out a way for your brand to be seen.” Guiding the Next Generation Her advice to aspiring women in media is rooted in integrity and resilience. “Do everything with integrity, whether people are watching or not,” she said. “Work ethic is quite important. If you say you’re going to do something, do it.” She also emphasises the importance of collaboration and humility. “Ask for help. Position yourself with people who know certain skills that you might not have. Have people you can use as your sounding board.” Minenhle’s vision for Gagasi FM extends far beyond radio. “My future goal is to grow Gagasi to be more than just a radio station,” she said. “I see it as a business that offers more than radio, from a digital and content perspective, and as a training academy for the media dreamers of KZN.” Balancing work, motherhood, and personal growth is something she takes seriously. “I go to the gym and make sure that every day I do something that I like,” Minenhle shared. As a mother of three, she has built a support network and learned the value of shared responsibility. “I’ve realised just how much it takes a village to raise kids.” Grounded by faith and reflection, she finds time to meditate and read business books. “I diarise everything,” she added. “Even church services, so that I can find time during the week to attend mass and ground myself.” For Minenhle, leadership is not only about success on paper but about connection, compassion, and creating spaces where others can shine. W: www.gagasiworld.co.za

Praksha Jaga, Associate Director, EY South Africa Tax Businesses in KwaZulu Natal are feeling the effects of constant and interconnected change more sharply than ever. Global geopolitical tensions continue to reshape trade relationships, and supply chains linked to the Port of Durban remain exposed to disruptions that quickly ripple across the province’s manufacturing, retail, logistics and export sectors. At the same time, tax and trade policy in South Africa is evolving at pace, particularly with the introduction of the Organistion for Economic Co operation and Development (OECD) Pillar Two global minimum tax rules. These rules set a 15% minimum effective tax rate for large multinational groups with revenues above €750m, adding new layers of complexity for organisations operating across borders. Technology change, driven by data, automation and artificial intelligence, is also accelerating, altering how businesses of every size operate, plan and compete. Recent findings from the EY Tax and Finance Operations Survey highlight how tax and f inance leaders are responding to this environment. The survey, which gathered the views of 1,600 senior leaders across 30 jurisdictions and 22 industries, points to a clear shift in how organisations are adapting their operating models. Many are integrating generative and agentic AI into core processes to manage geopolitical volatility, respond to evolving trade and tariff regimes and address talent shortages. The sentiment is consistent with what is being observed among KZN businesses navigating export market uncertainty, currency fluctuations and the need for real-time insight to support operational decisions. A notable theme emerging from the survey is that successful organisations approach change as an ongoing condition rather than a sequence of isolated projects. Leaders who treat transformation as a continuing capability are better positioned to make informed adjustments, strengthen resilience and identify opportunities for growth. The same pattern holds true locally, where KZN businesses that have invested in better data, systems and scenario planning tend to be more agile in responding to supply chain bottlenecks, regulatory shifts and the competitive pressures of regional trade. The pace of adjustment is accelerating. More than eight in ten respondents to the survey indicated they are making moderate or significant changes to their business operations – including supply chains – over the next two years, a marked increase from the previous year. Building agility into tax and finance operating models is becoming an important part of this shift, particularly as organisations prepare for the impact of global minimum tax rules and aim to achieve greater transparency, efficiency and accuracy in reporting. Tax and finance teams are also focusing more intently on the foundations that support technology adoption. Leaders recognise that data quality and accessibility influence the value AI can unlock, from forward-looking insights to more automated compliance processes. The South African Revenue Service’s investment in digital systems and Evolving rules, digitalisation and operational pressures are prompting new approaches to agility and decision-making. - Praksha Jaga automation is reinforcing this direction, and interactions with the tax authority are gradually becoming more streamlined as these tools mature. Many organisations continue to explore external support with specialist capabilities in areas such as AI, data and global regulation to help them progress more quickly and manage complexity. This is particularly relevant for KZN businesses participating in international supply chains, cross-border operations or multinational group structures, where regulatory developments can have material operational and financial implications. Across the board, the message is consistent: agility, supported by reliable data, adaptable operating models and a clear understanding of the regulatory landscape, is becoming central to navigating uncertainty. About EY EY operates as a global professional services organisation, working across assurance, consulting, tax, strategy and transactions. Its teams use data, AI and advanced technology to support clients in navigating complex regulatory, operational and market environments. With sector specialists and a connected network spanning more than 150 countries and territories, EY provides coordinated services to help organisations address current challenges and plan for the future. T: +27 31 576 8000 E: praksha.jaga@za.ey.com W: www.ey.com Praksha Jaga, Associate Director, EY South Africa Tax

THE COST OF A BAD ACCOUNTANT Heather Flack, Business Leader, Flair Accounting The wrong accountant doesn’t just cost you fees. They can cost you refunds, trigger penalties and interest, and even break the law. Here’s how to spot the risks and protect your cash flow. Why This Matters Now If you run a business in KwaZulu-Natal, you’re already juggling rising input costs, municipal tariffs, and, at times, no water! The last thing you need is an accountant who quietly drains your cash flow through sloppy work or non compliant fee practices. This article spells out the real world costs and what you can do right now to prevent them. The Refund “Commission” Trap If your accountant proposes taking a percentage of your tax refund as their fee for preparing or ‘fixing’ your return, treat it as a major red flag. South African tax practice standards, shaped by the Tax Administration Act (TAA) and the rules of recognised professional bodies, do not permit contingency fees for routine return preparation or correction. There are very limited exceptions. Contingency fees may be used in formal dispute matters (the objection/appeal process under Chapter 9 of the TAA) or in applications to review a SARS decision under section 9 and even then, a written agreement and professional oversight apply. If someone offers you ‘we’ll take 20–30% of your refund’ for normal return work, that isn’t compliant. Walk away. Bottom line: A legitimate practitioner charges transparent, fixed or time based fees for return work and ensures refunds are paid into your bank account, not theirs. The Price of Messy Books Poor record keeping isn’t just untidy, it’s expensive. Administrative penalties: File late and SARS can levy fixed amount penalties every month a return is outstanding (scaled to income). These add up quickly (R250 – R16,000 per month) plus interest until you file and pay. Interest: Any unpaid tax attracts prescribed statutory interest until it’s settled. Miss a deadline by a few months and you’re not just paying tax - you’re paying for the delay. Understatement penalties: If errors understate your tax, SARS can impose behaviour based penalties (from ‘reasonable care not taken’ to ‘intentional evasion’). Voluntary disclosure can help but only if you act before SARS notifies you of an audit. A quick reality check: Compare your accounting fee for meticulous bookkeeping, with a year of late filing penalties and interest. The saving from doing it right dwarfs the cost almost every time. The Opportunities You Never See (But Pay For) A mediocre accountant doesn’t just make mistakes; they miss legal savings: ■ Choosing the right regime: Qualifying micro businesses might benefit from Turnover Tax; many don’t even get told it exists. ■ Disputes done properly: When SARS gets something wrong, the fix is through Chapter 9 objections and appeals or a section 9 review, not through a risky refund commission. ■ Amazing tax benefits and their relevant requirements like SBCT (Small Business Corporations Tax). ■ Cash flow planning: Aligning VAT cycles, provisional estimates, and payroll submissions avoids the ‘surprise interest bill’ that wrecks month end. Record Keeping: Your Cheapest Insurance By law, taxpayers must keep books and records; generally for five years from the date a return is submitted (longer if there’s an audit, dispute, or specific legislation that requires it). A competent accountant will give you a retention plan, store documents in accessible formats, and be able to put their hands on supporting schedules within minutes. Quick win : Implement a simple retention system today – cloud folders by tax type and month, with bank statements, invoices, payroll reports, and working papers. Future you will thank you. How to spot a risky accountant (and what good looks like) Red Flags ■ ‘We charge a percentage of your refund’ for normal return work. ■ Refunds routed to the accountant’s bank account. ■ Vague engagement letters with no clear roles and responsibilities; no calendar for VAT/PAYE/CIT deadlines. ■ Shrugging at missing documents – ‘we’ll just estimate it’. Green Flags ■ Registered tax practitioner, member of a recognised controlling body, and happy to show it. ■ Clear, fixed/time based fees for return work; written terms for any dispute only contingency arrangements. ■ A five year record keeping checklist and a shared document vault. ■ Proactive reminders, reconciliations, and practical advice you can action next week. A KZN Lens: Durban’s Cash Flow Realities Manufacturers, logistics operators, and retailers around the harbour live or die by cash flow timing. Missed VAT inputs, overdue EMP501 reconciliations, or a bungled provisional estimate can choke operations when you need liquidity most. In this environment, a great accountant is a cash flow partner, not a data capturer. What To Do Now? 1. Review your engagement letters and proposals: Remove any ‘% of refund’ clauses for routine returns. 2. Verify your practitioner: Check registration and professional body membership. 3. Confirm refund banking details: SARS should have your verified bank account on file. 4. Request your own Tax Clearance Certificate: Identify yourself if all is up to date and in order. 5. Set up a retention system: Five year document archive, properly indexed. 6. Book a disputes readiness chat: Understand objections/ appeals and when a section 9 review applies. 7. If you do have compliance issues, fix it before it gets expensive. At the end of the tax year there are only two kinds of costs: the ones you planned for and the ones a bad accountant donates to SARS on your behalf – interest, penalties, and ‘oops, we missed that deduction’. If your books keep throwing surprise parties, it’s not luck; it’s lousy accounting. T: +27 (0)31 207 1572 M: +27 (0)76 555 7529 E: heather@flairaccounting.co.za www.flairaccounting.co.za Heather Flack, Business Leader, Flair Accounting

There is often a perception that the wholesale and retail industry is without workplace hazards and risks and, accordingly, the implementation of health and safety systems is overlooked. However, this is incorrect and there are a number of cases both locally and internationally where employees and customers have been seriously injured whilst working or visiting these premises.   The most common injury is from slips and trips and this could be the result of a spillage or a wet floor following cleaning. Tripping over aisle blockages or slipping on wet floors can happen in even the best-managed supermarkets. Injured customers may turn to the courts to claim damages and in South Africa a recent court judgement found one of the supermarket chains liable to compensate a shopper for damages suffered after she slipped and fell in one of its stores. To this end, it’s important to demonstrate that, as the owner, you weren’t negligent and that you took proper care and that reasonable steps were taken to avoid placing both employees and customers at risk. In these instances, a functional health and safety management system would mitigate risk of liability to the owner.   Managing health and safety in the retail and wholesale sector involves several key steps to ensure the well-being of employees and customers including:   Risk Assessment: Identify potential hazards in the workplace, including manual handling, fire, working from height. Regularly review and update the risk assessments. Training: Provide health and safety training to all employees, covering topics such as safe lifting practices, emergency procedures, and equipment usage. Safe Work Environment: Maintain a clean and organized workspace to minimize accidents. Regularly inspect and maintain equipment to ensure it meets safety standards. Personal Protective Equipment (PPE): Provide necessary PPE such as gloves, safety goggles, and masks where applicable. Ensure employees are trained in their correct usage. Emergency Preparedness: Develop and communicate emergency procedures, including evacuation plans and first aid protocols. Conduct regular drills to ensure everyone knows what to do in case of an emergency. Hygiene Measures: Implement measures to promote good hygiene, such as providing hand sanitizing stations, regularly cleaning high-touch surfaces, and enforcing proper food handling practices where applicable. Employee Involvement: Encourage employees to actively participate in health and safety initiatives by reporting hazards, suggesting improvements and participating in training programs. Compliance: Stay up-to-date with relevant health and safety regulations and ensure compliance with legal requirements. Policies and procedures should be reviewed regularly to reflect any changes in legislation or best practices. It must be remembered that no workplace can be completely risk-free, but understanding major hazards, implementing both physical and administrative controls and fostering an open, learning safety culture provides the store with the best chance of remaining incident-free.   Contact us today to schedule an obligation free gap assessment: BOOK A GAP ASSESSMENT