Food Processing and Cold Vending Level 3

Who it is for. People who have finished Food Processing and Cold Vending Level 2, or who can show the same skills. Ghana's TVET framework describes National Proficiency II as work that is mostly routine and predictable, under limited supervision. It describes National Certificate I as "complex and varied activities under minimum supervision", and National Certificate II as complex, non-routine work with considerable responsibility and the ability to guide others. This module is written at an advanced level, comparable to National Certificate I, reaching toward National Certificate II where you supervise staff. That is the author's matching, not an official ruling.

Bridge from Level 2: what you already know

Level 2 did not cover how to build and prove a full HACCP plan, ISO 22000 and FSSC 22000, laboratory shelf-life testing, batch records and recalls, GS1 barcodes in practice, solar cold-chain sizing, plant layout, export documents, a full set of books or a 12-month forecast. This manual does. For general bookkeeping and venture basics see the hub's Money Skills Level 2 and Entrepreneurial Thinking Level 2; this manual goes deeper for a food processor only.

How the module works

Each unit has learning outcomes, performance criteria, the range and the evidence your assessor needs. You are judged Competent or Not Yet Competent. Units 1 to 4 are technical. Units 5 to 7 are about your own business. The running example is Esi's Cold Kitchen, an invented small business in Sekondi-Takoradi that makes shito and hot-filled pineapple sobolo and sells cold drinks from a solar freezer. All of Esi's figures are examples.

Competency standard

Range. One hot-filled drink and one sauce, plus one cold-vending point. Evidence. PRP file; HACCP plan; validation plan; training matrix; internal audit report; oral questions.

Why a system, not just rules

Prerequisite programmes such as good hygienic practice and training must be "well established, fully operational and verified" before HACCP is applied. HACCP then adds focused control at the steps that matter most. Where a hazard has to be controlled and no step controls it, the Codex text says to redesign the product or process. A system means three things in writing: what you do, how you check it and what you do when it fails.

Prerequisite programmes (PRPs) you must write

Each programme is a one-page procedure with an owner, a schedule and a record. Codex asks for effective systems for cleaning, pest control, waste, water, personal hygiene, incoming material control and recall.

Do the water test once a year at least and after any tank work. The FDA laboratory lists a drinking-water test for E. coli and coliforms at GH¢115. Ask your lab for the right test and sampling bottle.

HACCP plan design, step by step

Codex lists the steps in this order: assemble the team, describe the product, identify the intended use, draw the flow diagram, confirm it on site, list the hazards and do the hazard analysis, find the CCPs, set critical limits, set monitoring, set corrective actions, set verification and keep records. The seven principles are hazard analysis, CCPs, critical limits, monitoring, corrective action, verification and records. Flexibility for a small business is allowed, but "all seven principles must be applied". The text read for this manual is the 2003 edition; Codex revised it in 2020, so read the current text too. The FAO and WHO also publish guidance for small and less-developed businesses.

Step 1: Team. In a small plant the team can be you, your helper and an outside adviser. Codex says expert advice may come from trade associations, independent experts and regulators. Write the scope: which product, which part of the chain, which hazards.

Step 2: Describe the product. Composition, pH and water activity, the heat or cold treatment, the pack, shelf life, storage and how it is distributed.

Step 3: Intended use. Codex notes that vulnerable groups, for example institutional feeding, may have to be considered. If you supply a school, the plan must say so.

Steps 4 and 5: Flow diagram and site check. Draw every step, then walk the line during real production and correct the diagram. A diagram nobody has checked is not a diagram.

Step 6: Hazards. List biological, chemical and physical hazards at each step and the control for each, noting how likely and how severe they are.

Step 7: CCPs. A CCP is a step where control can be applied and is essential to prevent, eliminate or reduce a hazard to an acceptable level. A decision tree can help.

Step 8: Critical limits. A critical limit "separates acceptability from unacceptability", must be measurable, and must be validated.

Steps 9 to 12: Monitor, correct, verify, record. Monitoring is a planned series of observations or measurements. A corrective action is what you do when monitoring shows loss of control.

Worked example: hot-filled pineapple sobolo (example plan)

This is a teaching example, not an approved plan. Its limits are proposals you would have to validate.

Product description. Hibiscus, water, ginger, pineapple, cloves and sugar, boiled, strained, hot-filled into 500 ml bottles with new caps, chilled, delivered in a cool box. Ready to drink. Sold to the public and to a school (so children are an intended group).

Flow diagram. 1 Receive ingredients, bottles and caps → 2 Store → 3 Sort and wash → 4 Weigh and combine → 5 Boil → 6 Strain and sweeten → 7 Wash and sanitise bottles (in parallel) → 8 Hot-fill → 9 Cap and lay on side → 10 Cool → 11 Label with batch and date → 12 Chill → 13 Deliver in a cool box → 14 Sell.

The Takoradi study found harmful bacteria in every sobolo sample, mostly made by cold extraction with poorly washed bottles. That is why CCP 1 and the bottle PRP matter. The 85 °C figure is an example that sits inside the pasteurising range of 80–95 °C for 1–10 minutes in the juice guide.

Worked example: shito (example plan)

Shito is simmered in oil with little or no added water. FDA-registered shito had lower water activity and a lower aerobic count than unregistered shito, and E. coli was found in some samples. So the hazards are germs from raw materials such as dried fish or shrimp powder and peppers, and recontamination at filling. The FDA laboratory also tests food for Sudan dyes, so buy red pepper and oil from suppliers you can trace.

A tested recipe with times and temperatures was not found. That is why the CCP limit is left for you to validate.

Validate and verify

Validation is "obtaining evidence that the elements of the HACCP plan are effective". Verification is the use of methods, procedures and tests, in addition to monitoring, to decide whether you comply with the plan. Validation asks, "Are the limits right?" Verification asks, "Are we following the plan?"

Standards and certificates: which route?

ISO 22000 stresses communication with suppliers and customers along the food chain, works through two plan-do-check-act cycles (one for the management system, one for operations), treats prerequisite programmes as the foundation of HACCP, and separates prerequisite programmes from operational controls. In the author's reading of the standard, operational controls are either CCPs with critical limits or operational prerequisite programmes with action criteria; that reading was not checked against the standard itself, so read ISO 22000:2018 before you plan a certification.

Staff hygiene training

Codex says everyone who handles food should be trained to a level suited to the work, that managers should be able to judge risk, that training should be checked and that refresher training should be routine. The FDA runs paid courses: Good Manufacturing Practices and Good Hygienic Practices at GH¢200 a person each, Food Safety Supervisors' courses at GH¢500 (introductory) and GH¢800 (advanced), and HACCP courses at GH¢600 (introductory) and GH¢800 (advanced). Production workers also need medical certificates.

A training matrix lists each person, each topic, the date trained, who checked competence, and the date for refresher.

Internal audit

An internal audit is a planned check by someone who does not run the area. Use a checklist built from your own procedures and score each item met, partly met or not met. Every "not met" gets a corrective action with an owner and a date, and a root cause, not just a quick fix. Review the open actions at a short monthly meeting, and look at the whole system once a year in a management review (this is the author's method).

Competency standard

Range. One new or improved product; one shelf-life study; one laboratory request. Evidence. Product brief; trial sheets; taste-test results; shelf-life plan and data; laboratory quote; packaging comparison.

From idea to product: the path

This is the author's path, built from good practice; it is not a legal sequence. Change one thing at a time in the trials, or you cannot say what caused a change.

A taste test needs enough people. In a blind paired test, each taster gets two coded samples and says which they prefer. If 40 tasters give 26 for recipe A and 14 for recipe B, A has 65% of the votes. A result near 50-50 means the tasters cannot tell the difference. The author's rule of thumb is to use at least 30 tasters who are not your family, and to repeat the test if the result is close.

The hurdles that keep food safe

A product stays safe and good because several controls work together: heat, cold, acid, low water, packaging and (where allowed) a preservative. Codex says that temperature controls must take account of the food's water activity and pH, the intended shelf life and the packaging.

In the United States, an "acidified food" is a low-acid food with acid added, water activity above 0.85 and a finished pH of 4.6 or below. That is a US definition quoted by a laboratory company, not Ghana's rule. It shows why pH and water activity are the two numbers a food technologist asks for first. CSIR-FRI lists water activity among its physical tests. Buy or borrow a pH meter, and calibrate it by the maker's instructions.

Plan a shelf-life study

Shelf life ends when the product is no longer safe or no longer good. Decide first which kind of failure you are watching for: a safety failure (germs, toxins), a quality failure (colour, taste, rancidity, texture) or a pack failure (leaks, swollen lids).

Real-time testing keeps the product at its real storage conditions for as long as you plan to claim. Accelerated testing stores the food hotter than normal so a known change runs faster, then uses a model to predict shelf life at the normal temperature. A common shortcut, the Q10 rule, says the rate multiplies by Q10 for every 10 °C rise. A Q10 of 2 is a common planning assumption, but measured values vary widely; in the guide's own example Q10 = 2 predicts 28 weeks at 25 °C and Q10 = 3 predicts 63 weeks. The Arrhenius equation extrapolates more reliably than Q10; all test temperatures must stay below any fat melting point or other change of physical state; only real-time storage under realistic conditions shows that the extrapolation holds; and accelerated testing cannot predict the microbial shelf life of chilled foods.

Your own real-time study (from Level 2, now with rules).

Accelerated testing at a laboratory is costly. The FDA laboratory lists accelerated stability testing at GH¢5,000 for the first year and GH¢1,700 for each later year, and the layout of its long-term stability lines was unclear. Compare that with your own study plus the micro panel (below), and ask CSIR-FRI, which lists shelf-life studies among its services. Its price was not found.

Laboratory partners

Use an accredited laboratory for the results you show to buyers or the FDA. Accreditation to ISO/IEC 17025 is for specific tests, so ask for the scope of the tests you need.

FDA laboratory prices. The schedule is a scan whose table layout is jumbled, so check any figure before you budget.

A five-test routine panel for a ready-to-eat sauce could be aerobic plate count, yeasts and moulds, E. coli, Salmonella and S. aureus: 35 + 58 + 81 + 81 + 81 = GH¢336 (author's choice of tests; ask the laboratory and the relevant Ghana Standard which tests and limits apply).

Take a good sample. Take sealed, labelled units from the real batch; write the batch, date, product, storage and who took it; keep chilled products cold on the way; deliver the same day (author's advice).

Read the certificate of analysis. Check the sample name and batch, the date received, each test and method, the result and unit, the limit used and the laboratory's signature. A result is only useful if you know the limit it is compared with. The FDA will not accept a registration application without a certificate of analysis for each product and variant.

Packaging design

Packaging protects, keeps, informs and sells. Choose it after you know the hazards and the shelf-life failure.

A seal that shows if it has been opened (a band or an inner foil) gives buyers confidence (the author's advice). Ask suppliers in writing that the container is suitable for food. No Ghana rule on food-contact packaging was found (the FDA registers the food, and no separate packaging approval was found in the sources read), so ask the FDA and GSA.

Packaging is a big share of cost. In Esi's shito batch (Level 2 example), jars, lids and labels were GH¢200 out of GH¢610 direct cost: 200 ÷ 610 = 32.8%.

Competency standard

Range. Two controlled batches; one mock recall; one label; one barcode exercise. Evidence. Batch records; run charts; mock recall report; complaint file; label; barcode sums.

Control points, targets and tolerances

Every step that matters has a target, a tolerance and a tool. A tolerance is the range around the target that you accept. Codex says that control procedures may be simple, such as checking stock rotation, calibrating equipment or loading refrigerated display units correctly.

Check your tools. Calibrate thermometers in crushed ice at least weekly. Test the scale with a known weight each morning, and calibrate the pH meter with buffer solutions by the maker's instructions (the author's advice). Codex says temperature recording devices should be checked at regular intervals and tested for accuracy.

Run charts catch drift. Write each reading in time order. A single reading outside the limit is a deviation. A slow rise over days is drift, and it warns you before the limit is broken.

Batch records

A batch record is the written history of one batch from raw materials to release. Codex says records of processing, production and distribution should be kept for a period that exceeds the shelf life of the product. A good record has:

Example (filled). Lot SH-261006-1 (shito, 6 October 2026, batch 1), recipe v3. Pepper 4.0 kg, onion 3.0 kg, oil 4.0 kg, fish powder 2.0 kg, spices and ginger 1.0 kg: total input 14.0 kg. Jars issued 44, filled 40, broken 2, rejected 1, spare 1. Simmer time and temperature recorded. Net weight check of 5 jars: all 250 g or more.

Yield is finished product as a share of the input weight: 40 jars × 0.25 kg = 10.0 kg; 10.0 ÷ 14.0 = 71.4%. A big fall in yield means water or material is lost, a weighing error, spilled sauce or a changed process, and each of those needs checking.

Lot codes and traceability

Codex says each container of food should be permanently marked to identify the producer and the lot, because lot identification is essential in recall and also helps stock rotation. The FDA label also needs a batch or lot number.

A simple lot code (the author's scheme). Product letters, then the date as year-month-day, then the batch number that day: SH-261006-1 means shito, 26-10-06, batch 1. Print or stamp it on every jar and write it on every invoice.

Three links make the chain.

1. Supplier to batch: the batch record names the supplier and lot of every ingredient and of the packaging.
2. Batch to customer: every invoice or delivery note names the lot you sent.
3. Customer back to batch: you can start from a jar in a shop and find the record, and you can start from a bad ingredient lot and find every batch and customer.

GS1 Ghana also offers traceability services as well as barcodes. Use first-expire, first-out: sell the oldest dated stock first (the author's advice).

Recall under the FDA's guideline

The FDA's Guideline on Product Recall of 7 August 2023 says the FDA is responsible under section 123 of the Public Health Act (Act 851) to start and supervise the recall of non-compliant products. A voluntary recall is started by you after you find a safety issue, a defect or non-compliance. A statutory recall is requested or ordered by the FDA. A withdrawal of a product that does not break the law, or a stock recovery of product still under your control, is not a recall.

Classes. Class I: a dangerous or defective product that could cause serious health problems or death. Class II: a product that might cause a temporary health problem or pose a slight threat of a serious nature. Class III: a product unlikely to cause any adverse health reaction but that breaks FDA labelling or manufacturing laws.

The table above is from the FDA guideline. The guideline also lists physical recall times of 72 hours, up to 10 days and up to 30 days. The table is laid out in columns that are hard to match with the classes, so ask the FDA which time belongs to which class.

What the guideline asks the recalling firm to do:

Penalties follow section 148 (4) and (5) of the Public Health Act 2012, and the FDA's fee schedule lists administrative charges per offence for unsafe or non-conforming products: for a small-scale industry GH¢10,000 for a high-risk hazard, GH¢5,000 for medium risk and GH¢2,000 for low risk. Codex adds that other products made under similar conditions should be checked and may need withdrawing, and that recalled product must be held under supervision until destroyed or made safe.

Faults, complaints and corrective action

A customer complaint is free information. Write it in a complaint book: date, name, product, lot code, what the customer says. Then:

1. Stop. If it may be unsafe, pull the lot from sale while you check.
2. Find the record. Open the batch record and the retained sample.
3. Decide: sell if the product meets every rule; rework only if the process is safe and recorded (never rework mouldy, rancid or temperature-abused product); reject and destroy the rest.
4. Find the root cause. Ask "why?" five times (the author's method).
5. Fix the cause and change the procedure. Check later that the fix worked.

Labels

The FDA's general labelling requirements for pre-packaged food list: the product name (brand and generic), net weight or volume (or drained weight), the ingredients (specific names or E-numbers), date of manufacture, best-before or use-by date, batch or lot number, country of origin, the name and complete address of the manufacturer, directions for use and any storage or handling instructions. Labels must be in English and legible in indelible ink. Local manufacturers must also give the specific premises location address, such as house or plot number or the Ghana Post digital address. Where a product has primary and secondary packaging, both must conform. Evidence must be provided for nutrition information and claims. The FDA export guideline names the Ghana Standard GS 46:2004, Food Technology, Labelling of Pre-packaged Foods. The FDA's fee schedule lists a pre-registration label evaluation at GH¢200 per product and variant.

Barcodes (GS1)

A barcode on a pack carries a GTIN, a Global Trade Item Number. GS1 Ghana issues and verifies barcodes, trains SMEs and offers traceability services. Ghana's GS1 prefix is 603. The first three digits of a 13-digit EAN/GTIN usually identify the GS1 member organisation that issued the number, not where the product was made. After them come a company code and an item code assigned by the company, and the last digit is a check digit that lets scanners catch errors. Barcodes are voluntary in Ghana, but fake ones that scanners cannot read hurt the country's name. The membership fee was not found. Email info@gs1gh.org or phone before you budget. A different size or flavour is a different product and needs its own number; this is the author's understanding of GS1 practice, so confirm with GS1 Ghana.

How to calculate the check digit: write the first 12 digits; multiply the digits alternately by 1 and 3, starting with 1 on the left (so the 12th digit is multiplied by 3); add the products; the check digit is the number that brings the total up to the next multiple of 10 (zero if the total already ends in 0).

Worked example (a textbook number, not a real company's). Body 400638133393: products 4, 0, 0, 18, 3, 24, 1, 9, 3, 9, 9, 9; sum 89; the next multiple of 10 is 90; check digit 1; full number 4006381333931.

Competency standard

Range. One small plant of 10–30 square metres and one cold-vending point. Evidence. Equipment comparison; scale-up sums; layout drawing; cold-chain plan and logs; maintenance plan.

Selecting equipment

Ask: What does it do? How many units an hour or a day? Can I clean it? What power does it need? Who repairs it nearby? What does it really cost over five years?

What Codex asks of equipment:

A simple buying method.

1. Write the process steps and the quantity you must handle per hour.
2. Write what each machine must do and the power you have. A mains supply that fails needs a plan (below).
3. Get at least three written quotes. Include delivery, installation and warranty.
4. Compare total cost over five years: price + installation + energy + repairs. Prefer a machine for which spares and a repairer are in Takoradi.
5. Ask for a trial, a reference customer or a visit.

Local fabrication. CSIR-FRI lists the fabrication, installation and maintenance of food processing equipment and industrial dryers among its services.

Asking prices, 7 October 2026 (mostly Accra and Kumasi; Western Region not checked). A chest freezer of about 100 L was advertised at GH¢2,200–2,799; about 200 L at GH¢2,799–3,599; about 300 L at GH¢4,699–5,199. A household slow juicer was about GH¢1,299, and a used commercial juicer about GH¢4,500. These are asking prices, not offers. Household juicers are not made for daily commercial work.

Scale up in steps

When you make more, the physics changes. A bigger pot has more food for the same surface, so it heats and cools more slowly. Codex says the HACCP application "should be reviewed and necessary changes made" whenever the product, process or any step is modified. The author's rules for scaling:

Heating takes longer. The energy to heat water-like liquid is mass × specific heat × temperature rise. Use 4.18 kJ per kg per °C for juice-like liquids (a textbook value). To heat 150 kg from 28 °C to 90 °C: 150 × 4.18 × 62 = 38,874 kJ. A burner that puts 8 kW into the pot supplies 8 kJ each second, so the heat-up takes 38,874 ÷ 8 = 4,859 seconds, about 81 minutes. For 50 kg: 50 × 4.18 × 62 = 12,958 kJ, so about 27 minutes. Three times the volume takes three times as long, unless you use more burner power (all example figures; a real burner and pot lose heat to the air).

The hot-fill window. Hot-fill only works while the liquid stays above the limit.

Plant layout and hygienic design

Codex says to locate premises away from polluted areas, flood-prone ground, pest-prone areas and places where waste cannot be removed, and to lay out rooms so that cross-contamination between and during operations is prevented. It asks for impervious walls and floors with drainage, smooth surfaces, ceilings that do not shed dirt, windows with insect-proof screens that can be removed for cleaning, doors with smooth non-absorbent surfaces, and food-contact surfaces that are smooth, non-absorbent and inert. Raw food should be kept apart from ready-to-eat food, physically or by time, with cleaning between. Where risks are high, staff should enter through a changing area, put on clean clothing and wash their hands.

Services Codex asks for. Potable water as in the WHO guidelines, a separate marked system for non-potable water, drains and waste systems that cannot contaminate food or water, cleaning facilities with hot and cold water, hand-washing and toilet facilities, and waste containers that are identifiable and, for dangerous substances, lockable.

One-way flow (the author's plan, following those principles). Raw and dirty things move one way, towards clean and finished things, and never back.

Layout for all. Make the main route level, with a ramp or step-free entry, wide doors and a turning space for a wheelchair; set one workbench at about 71–86 cm with knee space for a seated worker.

Cold-chain engineering

Know your limits. Chilled foods stay below 5 °C. Quick-frozen foods are held at −18 °C or colder at all points of the cold chain, subject to permitted short fluctuations, and the Codex code asks for storage that can control and record temperatures regularly. The limit is under review: WHO and FAO issued a call for data on how freezing temperatures affect the safety of foods, with a deadline in April 2026.

Mains, generator or solar? Mains is cheapest per unit but fails. Non-residential electricity tariffs in Ghana changed several times in 2026: PURC's April decision set non-residential bands of roughly 178 and 216 pesewas per kWh, with the layout of the table hard to read. Rates then rose 3.49% in July and were held unchanged for the fourth quarter. The author uses GH¢2.20 per kWh as an example below; read your own bill.

Solar sizing, step by step. Ghana's solar resource is reported at about 4 to 6 kWh per square metre per day, with coastal zones at 4.0–6.0 and the middle forest zone, which includes the Western Region, at 3.1–5.8. A site-specific Takoradi figure was not found, so use a modest 4.5 and check the Energy Commission or a local installer. Calculators commonly allow for losses by multiplying by 0.8 and recommend 24–48 hours of battery cover for cloudy spells.

1. Daily energy: measure the freezer with a plug-in energy meter over several days with a typical load; take the average kWh a day.
2. Panel power (kW) = daily kWh ÷ (peak sun hours × 0.8).
3. Battery energy (kWh) = days of cover × daily kWh ÷ 0.8 usable.
4. Battery capacity (Ah) = battery kWh × 1,000 ÷ system volts.

Using the example of 0.9 kWh a day: panels = 0.9 ÷ (4.5 × 0.8) = 0.25 kW = 250 W. One day of battery = 0.9 ÷ 0.8 = 1.125 kWh, which is 1,125 ÷ 12 = 94 Ah at 12 V; two days = 2.25 kWh = 188 Ah. A freezer with a direct-current compressor avoids inverter losses.

What is sold in Ghana. One Ghanaian dealer of KoolBoks lists models of 110, 200, 358 (chiller) and 530 litres and above, with claimed hold-over of up to 48, 72, 24 and 96 hours, pay-as-you-go plans with a small deposit and daily or weekly instalments by mobile money over terms of 6 to 36 months, and a warranty of 3 years on the unit and 8 years on the inverter compressor. It also lists service in Takoradi. These are the seller's claims and no price was given. Koolboks has filled an order for FanMilk micro-franchise vendors. Ask for a written quote, the kWh a day, the hold-over test and the monthly instalment.

Ice and cold water. Ice is food. Use potable water, as the WHO guidelines define. Ice machines can carry germs even when the water is clean, so a study of ice machines recommends regular cleaning and disinfection, treating the water, staff hygiene training, a HACCP plan for ice, and periodic microbiological testing of the ice. Keep ice in a clean covered bin, take it with a clean scoop held by the handle, and never by hand (the author's advice). Keep ice packs sealed and away from food contact.

Temperature logs. Keep a log sheet for every fridge, freezer and cool box: date, time, reading, initials, action taken. Use a minimum-maximum thermometer so you see the worst reading between checks (the author's advice). Calibrate it weekly. The FDA fee schedule lists cold-chain monitoring log books at GH¢5 (as read from a jumbled table; Source: FDA Fees 2023).

Cool-box test. Load a cool box with chilled product at 4 °C and your usual ice packs. Put a probe in the middle of the load. Read every 30 minutes for 4 hours. The time until the middle reaches 5 °C is your safe delivery time. Write it on the box (the author's method).

Outage plan. Do not open the door. Note the time the power failed. If the contents have been above 5 °C for more than 2 hours, discard them (Level 1 and 2 rule). Do not refreeze thawed food that has warmed above 5 °C (the author's advice). Have a backup: a generator you can start safely outdoors, a solar freezer, rented cold space, or a pre-arranged ice supply. A solar cold store called AkoFresh rents space for about US$0.30 a day per 20 kg crate, for farm produce.

Cold storage licensing. The FDA's schedule lists local inspections of cold storage and dry warehouse facilities at GH¢800 (large), 500 (medium), 240 (small) and 120 (micro) and a licence for food distribution vans at GH¢60. Whether a small freezer inside a licensed kitchen needs a separate licence was not verified. STMA's fee table lists cold storage facilities by size but its columns were jumbled. Ask both.

Maintenance and breakdowns

A maintenance plan lists each machine, what is checked and how often, who does it, and the spare parts to keep (the author's method).

Keep a breakdown log: date, item, fault, cost, days lost. A repeat fault is a signal to replace the part or the machine.

Competency standard

Range. The trainee's own planned food business in Sekondi-Takoradi. Evidence. Registration checklist; start-up budget; payroll sum; one-page plan; pitch.

For the general basics see the hub's Money Skills Level 2 and Entrepreneurial Thinking Level 2. This unit applies them to a food processor.

Choose the legal form

Late yearly returns cost GH¢1,000 (one to four years late) or GH¢2,000 (five or more years). Most solo food makers start as a sole proprietor and move to a company when they hire many staff, sign big contracts or take investors (the author's advice).

Income tax by form. A resident whose business income is the only income and who is not VAT-registered can use the Modified Taxation Scheme: turnover up to GH¢20,000 pays fixed instalments, and GH¢20,001 to 750,000 pays 3% of turnover (or uses the Modified Cash Basis); payment is through *880# or the MTS app. Professionals, owners of several businesses or outlets, and partners are excluded. Companies pay 25% corporate income tax; manufacturers in regional capitals other than Accra and Tema pay 18.5%, which applies to Takoradi; manufacturers outside regional capitals pay 12.5%; non-traditional exporters pay 8%. Provisional tax is paid quarterly and the annual return is due within four months after year end. Whether your activity counts as manufacturing for the lower rate must be confirmed with the GRA.

Register step by step

The FDA in three parts.

1. Facility licence for the place where you make, pack or store food. Every manufacturer needs an annual licence before it manufactures for sale. You send the application form, a letter to the Chief Executive, your business registration certificate, a medical certificate for each production worker (tuberculosis, hepatitis A, typhoid and other communicable diseases), a Site Master File for a new application, and the EPA schedule to the environmental permit where required (large and medium scale; possibly small and cottage). The FDA says the licence takes at most 30 working days once the requirements are met, and renewal should start at least a month before expiry. The fee is the inspection fee by scale: micro GH¢100, small GH¢200, medium GH¢300, large GH¢700 for a local food GMP inspection (2023 schedule).
2. Product registration for each product and variant: certificate of analysis, label, samples and evidence for claims. The 2023 schedule lists locally made food at GH¢100 (micro), 200 (small), 300 (medium) and 500 (large) per annum, a pre-registration label evaluation at GH¢200 per product and variant, and a combined microbiology and food chemistry analysis at GH¢1,000 a sample. A law-firm guide says applications go through the G-FIRMS portal and take one to three months, and that supermarkets increasingly want your FDA number.
3. Food Hygiene Permit for food service outlets and street vending points, valid one year and displayed. The FDA said full enforcement began on 1 February 2026. The 2023 schedule lists food service facility inspection as GH¢60 (micro), 120 (small), 140 (medium) and 600 (large), with some lines per annum and some per inspection. Renew on time: late renewal of an FDA licence or registration costs an administrative charge of 100% of the approved fee.

EPA. The EPA announced on 8 January 2026 that operating without a valid environmental permit is an offence under the Environmental Protection Act 2025 (Act 1124) and the Environmental Assessment Regulations 2025 (L.I. 2504), and it named food processing, sachet and bottled water and beverages among the manufacturing activities it will inspect. Penalties named were administrative penalties, fines, closure or prosecution. Go to the nearest EPA office, and pay into the EPA's bank accounts or mobile money wallets, never in cash. The permit class and fee for a small food processor were not found. Ask the EPA.

VAT. From 1 January 2026 the Value Added Tax Act 2025 (Act 1151) applies. VAT is 15% plus NHIL 2.5% plus GETFund 2.5%, 20% in effect, and NHIL and GETFund can be claimed as input tax. Registration for goods is required at GH¢750,000 of taxable supplies in a year. For services the turnover threshold has been removed and registration is required within 30 days of starting a taxable activity. Registered businesses file and pay by the last working day of the following month and issue E-VAT invoices. Raw agricultural food produced in Ghana is listed as exempt, but how VAT treats processed foods such as shito was not verified. Ask the GRA or a tax adviser.

Withholding tax. The GRA lists rates of 3% on goods, 5% on works, 7.5% on services and, on rent, 8% residential and 15% non-residential, paid within 15 days after month end. Ask who must withhold in your case.

Premises and location

Make where it is safe and cheap; sell where people pass. For the plant, Codex says to avoid polluted areas, flood-prone ground and places pests or waste cannot be controlled. Add: safe water and a drain; power or room for solar; a room that can be cleaned; roads for your deliveries; access to farmers and markets; and an owner who will give a written lease for at least a year (the author's advice). Check with the Assembly before you pay rent. For selling points, use the Level 2 sites: schools, offices, lorry stations and markets, and the weekend STMA on-street market.

Start-up budget (Esi's Cold Kitchen, all example figures)

The 6,130 is: ORC business name 130; FDA product registration for two products 2 × 200 = 400 and one GMP inspection 200, assuming the FDA treats Esi as small scale; laboratory analysis 2 × 1,000 = 2,000; label evaluation 2 × 200 = 400; fire certificate 500; an STMA permit of 1,300 (a category assumption, Source: STMA Fee-Fixing 2025); medical screening for two people at 100 each; and a GS1 barcode placeholder of 1,000 because the fee was not found. Equipment and fit-out figures are examples; no price list was found.

Funding options

• Savings and susu groups. Government is linking savings groups to banks.
• Loans. Use only licensed lenders and ask for the APR in writing. The Bank of Ghana's policy rate was 14.00% and inflation 5.2% when its site was checked in October 2026; compare any offer with them.
• Ghana Enterprises Agency (GEA). GEA lists programmes including SME GO, Business-in-a-Box, SME High Growth and Kaizen, and has Business Advisory Centres in Takoradi, Shama, Effia-Kwesimintsim, Mpohor and Ahanta West. Its financial-support page was out of date, and a 2023 report said 270 MSMEs received more than GH¢35 million. Whether a round is open now was not verified.
• 2026 Budget programmes. The Budget named GH¢401 million for a Women's Development Bank, GH¢170 million for a National Apprenticeship Programme, GH¢160 million for Adwumawura and GH¢110 million for the 24-Hour Economy programme. Ask how a food processor applies.
• GIRSAL and Ghana EXIM. GIRSAL offers guarantees for agricultural loans through partner lenders, and Ghana EXIM has SME and export facilities with a Takoradi office.
• Assemblies' disability fund. It rose to 5% in 2026 and aims at skills training, assistive devices and start-up capital.
• Equipment finance. Pay-as-you-go plans for solar freezers use a small deposit and daily or weekly instalments.

Staff and apprentices

Contract and pay. The Labour Act 2003 (Act 651) requires a written contract for a job of six months or more (section 12) and a written statement of the main terms within two months (section 13). Workers have at least 15 working days of paid annual leave (section 20) and women 12 weeks of maternity leave (section 57). Casual workers must be paid at least the full minimum for each day worked (section 74), and section 17 sets notice rules. The 2026 national daily minimum wage is GH¢21.77, about GH¢587.79 for 27 days.

SSNIT and PAYE. The worker pays 5.5% and the employer 13% of basic salary, 18.5% in all. The employer remits within 14 days after month end. Of the 18.5%, 13.5% goes to SSNIT (Tier 1), of which SSNIT passes 2.5% on to the health insurance authority, and 5% goes to a private Tier 2 trustee. Late payment costs 3% a month. Register workers when you hire them. The monthly PAYE bands are: the first GH¢588 at 0%, the next 80 at 5%, the next 100 at 10%, the next 2,900 at 17.5%, the next 16,000 at 25%, the next 30,332 at 30%, and above 50,000 at 35%. Take off the worker's SSNIT first. PAYE is paid by the 15th of the next month, and casual workers pay 5%. The GRA page says the annual table took effect on 1 September 2026, so confirm.

At GH¢1,500, the PAYE is 80 × 5% = 4.00, plus 100 × 10% = 10.00, plus (1,417.50 − 768) × 17.5% = 113.66, a total of 127.66 (author's arithmetic from the bands above).

Food staff. Each production worker needs a medical certificate before starting, trained in hygiene (Unit 1), with a written job description. Anyone with a stomach upset, cough or skin infection stays off food handling (Level 1 rule). Put apprentices on a written agreement that sets hours, pay or stipend, what they will learn and who supervises them (the author's advice). The Budget funds a National Apprenticeship Programme but its rules were not read. This is not legal advice.

Insurance, marketing and safety

Ghana law is reported to require business premises to be insured against fire and other risks, but the section numbers were not verified. Use only insurers licensed by the National Insurance Commission and check them at nic.gov.gh. Which covers are compulsory was not verified. Ask insurers for written quotes for premises, stock and equipment, and ask whether product liability cover exists for food (the author's advice; availability not verified).

Market yourself. Use a WhatsApp Business catalogue, a free Google Business Profile, clear signage, photos of a clean kitchen, sample jars for buyers, and referrals. Put your permit and registration numbers on the label only when you hold them. Customers choose neat vendors.

Accessibility

The Persons with Disability Act 2006 (Act 715) is reported to give employers a tax rebate for hiring disabled people. An audit found only 14% of the public places checked had been retrofitted, and STMA gave deep freezers and ice chests to persons with disabilities in 2025. Practical changes (the author's suggestions): a seated work bench at 71–86 cm with knee space, talking or large-display thermometers and scales, colour-coded boards and picture checklists, a ramp or step-free entry, and a buddy for hot work.

The one-page business plan

Competency standard

Range. One month of sample records and one month of the trainee's own or practice records. Evidence. Cash book; ledger and trial balance; stock sheet; debtors list; profit and loss; balance sheet; reconciliation; costing sheet.

See the hub's Money Skills Level 2 for the basics of cash books and profit and loss. This unit applies them to a food processor and goes further. Every figure for Esi's Cold Kitchen is an example.

The daily set of records

An income statement (profit and loss) shows sales minus the cost of goods sold, giving gross profit, then other costs, giving net profit. A balance sheet shows what the business owns and owes: assets equal liabilities plus equity. Working capital is current assets minus current liabilities.

Double entry in ten minutes

Every transaction has two sides. The accounting equation is assets = liabilities + equity. A debit increases an asset or an expense. A credit increases a liability, the owner's capital or income. For every entry, the debits equal the credits, so a trial balance, which lists every account balance, should have equal debit and credit totals; but that is only a partial check, because some errors do not upset the balance.

A tiny set of books (example). Esi starts a week with cash GH¢2,000 and capital GH¢2,000.

The sides match. That is the trial-style check: if they differ, look for an entry recorded once, in the wrong column or with digits swapped.

A month for Esi's Cold Kitchen (example)

Starting position (day 1). Esi paid GH¢6,130 for registrations, tests and licences before opening (written off). She holds cash and MoMo of GH¢8,600 (working cash plus the first month's inputs), equipment and fit-out costing GH¢25,750, and a microfinance loan of GH¢12,000.

Production and sales.

Sales are 120 × 25 + 100 × 30 + 150 × 10 + 130 × 14 = 3,000 + 3,000 + 1,500 + 1,820 = 9,320. Credit sales not yet paid: supermarket 60 × 25 = 1,500 and school 80 × 10 = 800, total 2,300. The jar supplier is owed GH¢600.

The helper's pay is above the 2026 minimum wage of GH¢21.77 a day, about GH¢587.79 for 27 days. The employer's SSNIT is 13%. The 3% tax is the Modified Taxation Scheme rate for turnover of GH¢20,001 to 750,000. The yearly set-aside of GH¢3,600 is the author's example of FDA registration, GMP inspection, laboratory retest, STMA permit, fire certificate and screening.

The two sides match: a successful trial-style check.

Why did profit kept (GH¢447.40) come with a fall in cash (from 8,600 to 6,953)? Profit is not cash. Start with the profit kept, 447.40. Add back depreciation 350, which costs no cash. Add the costs not yet paid or set aside: SSNIT 111, fees 300, tax 279.60 and the jar supplier 600. Take away cash that is tied up: debtors 2,300 and stock 435. Take away the loan principal repaid, 1,000, which is not a cost but still leaves the bank. The result: 447.40 + 350 + 111 + 300 + 279.60 + 600 − 2,300 − 435 − 1,000 = −1,647.00, which is exactly 6,953 − 8,600.

How much of the 6,953 is really free? Money already owed: 600 + 111 + 300 + 279.60 = 1,290.60. Free cash is 6,953 − 1,290.60 = GH¢5,662.40.

Food-specific entries

Full cost and pricing

Overhead rate. Overheads (other costs plus the owner's wage) are 2,518 + 900 = 3,418. Share them out in proportion to direct cost: 3,418 ÷ 5,610 = 60.9% of direct cost. Full cost per jar = 15.25 × 1.609 = GH¢24.54; full cost per bottle = 6.50 × 1.609 = GH¢10.46 (author's method; other ways of sharing exist).

Margin or mark-up? Margin is profit as a share of the price. Mark-up is profit as a share of cost. At a direct cost of GH¢15.25 and a shop price of GH¢25, the margin is 9.75 ÷ 25 = 39.0% and the mark-up is 9.75 ÷ 15.25 = 63.9% (author's arithmetic).

Price from the margin: price = cost ÷ (1 − margin). A shop that keeps 25% of its shelf price leaves you 75%.

Break-even. Break-even units = fixed costs ÷ (average price − variable cost per unit). Esi's fixed costs including her wage are 3,418. She sold 500 units for 9,320, an average of 18.64. Cost of goods sold per unit was 5,175 ÷ 500 = 10.35. The 3% tax takes 0.03 × 18.64 = 0.56. So each unit leaves 18.64 − 0.56 − 10.35 = 7.73. Break-even = 3,418 ÷ 7.73 = about 443 units a month. She sold 500, so her margin of safety is only (500 − 443) ÷ 500 = 11%.

Depreciation

Equipment loses value as it is used. Straight-line depreciation spreads the cost evenly over its life: (cost − salvage value) ÷ years of use. Esi's monthly GH¢350 is: kitchen and measuring kit (9,000 + 2,750 = 11,750) ÷ 5 years = 2,350 a year; fit-out 3,000 ÷ 5 = 600; solar freezer (11,000 − 1,000 salvage) ÷ 8 = 1,250. Total 4,200 a year, 350 a month.

Stock, debtors, creditors and petty cash

Stock. Count weekly: expected = opening + made − sold − samples − waste. If the count is lower, units are missing. Use first-expire, first-out.

Debtors. Age them by days owed. Chase the oldest first and stop new credit to a late payer.

Petty cash. A float of GH¢200. Vouchers: transport 35, cleaning cloths 45, stationery 20. The tin holds GH¢95. (1) How much should be in the tin? (2) What is the shortage? (3) How much is needed to restore the float?

Reconcile MoMo and bank. Compare your cash book with the statement and explain every difference.

Tax, SSNIT and filing records

Keep records that prove your tax route. At sales of 9,320 a month, annual sales are about 9,320 × 12 = GH¢111,840, and 3% is GH¢3,355.20 (example). VAT registration for goods starts at GH¢750,000 a year, which would be 62,500 a month. Employers pay SSNIT within 14 days after month end.

Filing calendar.

Keep records for at least 6 years from the end of the year of assessment or VAT period, longer if a dispute is open. Food records go further: keep batch and distribution records for longer than the shelf life. Software. A spreadsheet is enough to start. Zoho Books lists a free plan for one user and an accountant, up to 1,000 invoices a year, for revenue under US$50,000, and Wave lists a free starter plan. Check each is open to Ghana and what the terms are before you rely on them. Companies that prepare full statements may follow the IFRS for SMEs standard; its 2025 edition applies from 1 January 2027. Ask an accountant what you need. This is not tax advice.

Month-end routine

Competency standard

Range. The trainee's own business plan. Evidence. Quality procedures; price sheet; contract checklist; export checklist; business plan and forecast; panel score sheet.

A simple quality system

A quality system is your written way of making every batch the same and fixing what goes wrong. For a small plant:

Three kinds of audit. An internal audit is yours. A second-party audit is by a buyer, such as a hotel or a supermarket, who wants to see your plant. A third-party audit is by an independent body for a certificate, such as the GSA or an FSSC 22000 certification body (Unit 1). The FDA also inspects; its Progressive Licensing Scheme scores a facility against GMP and awards a pink, yellow or green certificate, with the aim of licensing more small processors without dropping the basic rules. Ask the FDA what each colour allows.

Prepare for a buyer's visit.

How serious is a finding? The author's grading: critical if food could be unsafe (a CCP not monitored, no handwashing, mould in stock), major if a procedure is not followed or a record is missing, minor for a small slip. A critical finding stops production or sales until it is fixed.

Customer care and pricing strategy

Answer messages quickly, replace damaged goods, and ask each buyer what they want next. Compete on safe food, a registered label, steady taste and reliable delivery, not only on price. Customers choose neat vendors, and a clean stand and a clear price list matter. Use price tiers (retail, wholesale, institution) and a written discount rule. Review costs every quarter, since inputs can jump in price: ginger prices more than doubled in a year to June 2026.

Scale, partners and big buyers

Grow from within. Add one product or one new buyer at a time. Re-check capacity, cash and the HACCP plan at each step (Unit 4). Agree prices and quality in writing with suppliers; the School Feeding guidelines say caterers should buy 80% of food from smallholder farmers, though the page that states it was not checked.

A buyer contract checklist. A contract or a signed order states: the product and specification (weight, shelf life at delivery, lot code on the pack); price and when it can change; minimum and maximum order; delivery days and cold-chain rules; payment days and what happens if payment is late; what happens to stock that fails or nears its date; who pays for a recall; label and barcode duties; how long the contract lasts and how either side ends it. Have a lawyer read big contracts.

Supermarkets. The terms of Ghana's chains, such as listing fees and payment days, were not found; one general retail article says there is no published formula for listing fees. Ask the buying office for its supplier pack in writing. A law-firm guide says supermarkets increasingly want your FDA number, and a barcode and a clear label are usual asks (Unit 3).

Schools. A school may buy drinks and snacks for the canteen. Ask the head teacher what hygiene proof they want. Children are a vulnerable group, so say so in your HACCP plan. If you supply a school-feeding caterer, remember that the programme paid GH¢2 per child per feeding day, with 74 cooking days in the first term of 2025/26. Payment problems have been reported: a survey found more than 30% of caterers reporting no payment in the past year, and the Ministry said in September 2026 that it had cleared the arrears of 2024 and paid the first two terms of 2025/26. A caterer who is paid late may pay you late, so ask when you will be paid and keep your credit small.

Hotels and restaurants. They want steady supply, steady taste, clean cold delivery and papers: your FDA registration, hygiene permit and records. Agree a weekly order day, a delivery window, a monthly invoice and payment days in writing (the author's advice; their terms were not found).

Public tenders. Suppliers to government must be registered with the Public Procurement Authority. Tenders are advertised on the GHANEPS e-procurement portal. One 2026 guide reports a registration fee of GH¢500 and a renewal of GH¢300, while a 2018 announcement said GH¢300, so confirm with the PPA. Tender security rules were not verified.

Partnerships. Farmers' groups for raw material, a hub or institution for shared cold space, a bigger processor for co-packing, and a distributor for far markets. Write the roles, prices and quality rules down.

Your first export

Exporting is a project, not a leap. Many details below were taken from guidelines and summaries; check each with the FDA, GEPA and your buyer.

The export guideline cites an earlier fee instrument (L.I. 2386 of 2019), and the 2023 fee schedule lists an export permit line at GH¢200 whose heading was unclear; ask the FDA for the current fee. A 2025 export guide for food and fast-moving consumer goods describes the same journey.

Your buyer's country has its own rules. For the United States, food facilities that make, process, pack or hold food for consumption there must register with the US FDA, registration is renewed every second year, and imported food needs advance notice of shipments. Other sources add that a foreign facility needs a US agent and that the US importer has duties; confirm with the buyer. For the European Union, Ireland's food safety authority says imported food of plant origin must meet EU food law and the EU hygiene rules (Regulation (EC) No 852/2004). The importer must be registered, every consignment needs a customs declaration and commercial papers, and officers may check documents, identity and the goods themselves, with laboratory tests. Some foods face extra checks at a border post because of risks such as mycotoxins or pesticide residues. Shito contains fish, so ask the importer whether the stricter rules for food of animal origin apply. Rules for African neighbours under AfCFTA were not verified. Ask your buyer's importer for the full list of documents, labels and tests, in writing, before you make the first batch.

Records for loans, succession and ethics

A lender wants: your registration papers and licences, 12 months of cash book, a profit and loss, a balance sheet, bank or MoMo statements, a cash-flow forecast and a clear use for the money (see Money Skills Level 2). Name a successor who knows the recipes, the supplier list, the lot-code scheme, the passwords and the customer list, and keep the master recipes and the HACCP file in a safe place with a copy elsewhere.

Ethics. Never print a registration number you do not hold. Never put a health or "no preservatives" claim on a label without evidence, because the FDA asks for it. Never sell a rejected batch or change a date. Report a recall at once. Pay staff on time and obey the Labour Act. Do not buy food from a supplier you suspect of using banned dyes or unsafe materials.

Your 12-month cash-flow forecast (example)

A cash forecast has opening cash, money in, money out and closing cash for each month. Esi's plan starts from the free cash at the end of the sample month in Unit 6, GH¢5,662, and her debtors of GH¢2,300 are collected in the first month. Her assumptions (examples):

Check each row: opening + cash in − cash out = closing. Cash is lowest in November (4,846), before the December peak. With the loan running, Esi needs about GH¢11,000 of sales a month just to stand still in cash: (1,928 + 1,240 + 900) ÷ (1 − 0.60 − 0.03) = 4,068 ÷ 0.37 = GH¢10,995. After the loan ends the figure falls to 2,828 ÷ 0.37 = GH¢7,643. That is why the loan and the owner's wage must be planned with the sales.

Capstone: present to a panel

You present a one-page business plan (Unit 5) with your 12-month cash forecast, price list, registration checklist, HACCP summary and quality plan, in 8 minutes, then answer questions for 7.

1. What is the difference between validation and verification in HACCP?
2. Name three prerequisite programmes a food plant needs in writing.
3. What is FSSC 22000 built on, and when is it worth the cost?
4. What does a Q10 of 2 mean, and why must real-time data back the date?
5. Why can accelerated testing not replace real-time testing for chilled foods?
6. What are the three links that make a traceability chain?
7. Under the FDA recall guideline, how fast must you start and stop the sale of a Class I product, and how far must the recall reach?
8. How do you calculate the check digit of a 13-digit barcode number?
9. A freezer uses 0.9 kWh a day, with 4.5 peak sun hours and a loss factor of 0.8. What panel power is needed?
10. Which is profit as a share of the price, margin or mark-up?
11. Why can a business be profitable and still run out of cash?
12. What must you have before you can export prepackaged food from Ghana, and what permit do you apply for?

Best next reads: the FDA Ghana guidelines for licensing food manufacturing facilities and for product recall; the FDA fee schedule (L.I. 2481); the GSA product certification scheme brochure; Codex General Principles of Food Hygiene with the HACCP annex; FAO and WHO guidance for HACCP in small businesses; GS1 Ghana; Money Skills Level 2 and Entrepreneurial Thinking Level 2 in this hub.

What this module does not cover: the exact FDA scale definitions for micro, small, medium and large; a current FDA premises inspection fee and whether product registration lasts one year or three; the GSA fee schedule beyond 2019 and whether a cottage kitchen needs the mark; EPA permit class and fees for a small food processor; the processed-food VAT treatment under Act 1151; Ghana rules on food-contact packaging, allergen labelling, permitted preservatives and microbiological limits for sobolo and shito (UK allergen and US preservative examples are given as guides only); supermarket listing fees and payment terms; detailed European Union rules (an outline is given) and AfCFTA export rules; ISO 22000 and FSSC 22000 fees; a cooperative registration route; large factory processing; and current Takoradi prices for equipment (not found). It is not legal, tax or financial advice.

Every source used in this manual is listed, with links, in the Teacher Copy.