The project is to open Children Nursery for children under the age of three to take care of children in the years before their entry into kindergarten, according to their different developmental aspects of language, physical, social, psychological, cognitive, emotional and other. The aim is to provide the best conditions for balanced and healthy growth in these areas, and it Includes play, entertainment and education. Kindergarten is an educational and social institution that seeks to properly qualify the child to enter the kindergarten stage so that the child does not feel the sudden move from home to school. The child is left with complete freedom to exercise his activities and to discover his abilities, tendencies and potentials and thus seeks to help the child acquire new skills and experiences. The age of children is between the age of one to 3 years.

Internal Rate of Rate in Capital Budgeting Measures the Profitability of Potential Investment, it is a discount rate that makes the net present value (NPV) of all cash flows from a particular project equal to zero.

Payback period shows how long it takes for the return of investment, it does not show what the return on investment is.

Financial Indicators can fluctuate according to total invested capital of the Project, This Project can be established with different Total Capital depending on size of Project.

•	Nursery Services