• Employees must not own, operate, or be employed by a competitor or supplier without written disclosure and approval from management.
• Employees involved in procurement must declare any relationship with vendors before any contract award.
• Gifts valued above ₦10,000 must be declared to a line manager. Gifts above ₦25,000 must be returned or surrendered to the company.

The following are strictly confidential and must not be shared externally during or after employment: pricing structures, customer lists, trade routes, formulas, supplier agreements, and financial data.

Violation of confidentiality obligations is a ground for immediate dismissal and may attract civil or criminal liability.

• Employees must not post content that disparages the company, its products, customers, or competitors on any social media platform.
• Only the Managing Director or designated spokesperson may make official statements to the press on behalf of the company.

• Office staff: Formal or smart-casual Monday to Thursday; smart-casual on Fridays.
• Field / Sales staff: Company-branded uniform or polo while on duty.
• Warehouse / Logistics: Company uniform and mandatory PPE at all times on site.
• Traditional attire is permitted on designated cultural celebration days.

Minor Offences (verbal or written warning):

• Unpunctuality or unauthorized absence
• Dress code violations
• Failure to submit reports on time
• Minor insubordination

Serious Offences (final written warning or suspension):

• Repeated minor offences after prior warnings
• Deliberate destruction of company property
• Harassment of a colleague
• Unauthorized disclosure of company information

Gross Misconduct (summary dismissal without notice):

• Theft or fraud of any amount
• Selling expired or counterfeit products
• Physical assault on a colleague, customer, or manager
• Sexual harassment
• Bribery or receipt of kickbacks
• Falsification of records or documents
• Reporting to work under the influence of alcohol or drugs
• Willfully providing false information during recruitment
• Unauthorized sale of company stock or assets

1. Allegation documented and communicated in writing to the employee.
2. Employee given a minimum of 48 hours to respond in writing or request a hearing.
3. Panel hearing held (HR, Line Manager, and a neutral senior staff member).
4. Decision communicated in writing within 5 working days of the hearing.
5. Right of appeal within 7 working days of receiving the decision.

1. Raise complaint with immediate line manager.
2. If unresolved within 5 days, escalate to HR in writing.
3. HR will investigate and provide a formal response within 10 working days.
4. If still unresolved, the matter is referred to the MD for final resolution.

The company will not tolerate victimization of any employee for raising a legitimate grievance.

• Official prices are issued by the Sales Director with a minimum of 72-hour notice to distributors for any change.
• Salespeople are not authorized to offer unofficial discounts, extended credit, or free goods without written approval.
• All transactions above ₦500,000 must be backed by a Purchase Order or signed invoice before dispatch.
• Credit terms are extended only to approved distributors and key accounts as defined in each customer's trade agreement.

• Each sales representative is assigned a defined territory. Selling outside an assigned territory requires area manager approval.
• Daily route plans must be submitted to the area manager every Monday morning.
• Sales representatives must visit a minimum of 25 customers per day and complete call cards or digital logs for every visit.
• Poaching customers from a colleague's territory is a disciplinary offence.

• Only damaged or expired products with valid reason codes are accepted as returns.
• Returns must be documented on an official credit note signed by both the sales rep and the customer.
• Products returned due to sales rep negligence (improper loading, wrong delivery) will attract a cost recovery from the responsible staff.

• Van sales representatives must reconcile their stock and cash at the end of every business day.
• Unremitted cash or missing stock at end of day is the sole financial responsibility of the van sales rep.
• Pre-loaded vehicles must be signed off by both the loader and the van sales rep before departure.
• Cash collected must never be used for personal expenses.

• Trade promotions (price-off, free goods, consumer prizes) must be pre-approved by the Sales Director with a written brief stating objectives, cost, duration, and target.
• Free goods used for unauthorized promotions or personal gain will result in disciplinary action.
• All trade activation materials (branded items, display units, signage) remain company assets and must be tracked.

• All company drivers must hold a valid Nigerian driver's licence appropriate for the class of vehicle.
• Speeding, use of mobile phone while driving, or driving under the influence is grounds for immediate suspension pending investigation.
• Seatbelts must be worn at all times by all vehicle occupants.
• Vehicles must undergo pre-trip inspection every morning; no defective vehicle shall be dispatched.
• The company complies with FRSC regulations and vehicle roadworthiness standards.

• All staff must know the location of fire extinguishers and emergency exits in their work area.
• Fire drills will be conducted at least twice per year.
• Blocking emergency exits with goods or equipment is prohibited.

• Waste (bottles, packaging, chemicals) must be disposed of in designated bins or through approved waste management contractors.
• Effluent or liquid waste must not be discharged into drainage without treatment where required.
• The company complies with all NESREA guidelines applicable to beverage production and distribution.

• All finished goods must meet internal quality specifications before release from the warehouse.
• Batch testing records must be maintained for a minimum of 3 years and made available for audit on demand.
• Any batch that fails quality checks must be quarantined, clearly labeled "HOLD — Not for Sale," and disposed of per approved procedures.
• Staff must not release, sell, or distribute any product under a quality hold.

• Products with less than 30% of their remaining shelf life at the time of delivery must not be dispatched without the customer's written consent.
• Sales representatives must actively manage near-expiry stock in trade and escalate aging stock to their area manager immediately.
• Selling expired products is a zero-tolerance offence and may attract legal liability for both the individual and the company.

• All incoming goods must be inspected against the purchase order for quantity, quality, and specification before acceptance.
• A Goods Received Note (GRN) must be raised and signed by the storekeeper and supervisor for every delivery.
• Unapproved or uninspected goods must not enter the warehouse or production area.

• Physical stock counts must be conducted at the end of every month. Surprise spot counts may be ordered at any time.
• Any stock variance must be investigated and resolved within 48 hours.
• Inventory discrepancies above 1% of total stock value without satisfactory explanation will trigger a formal investigation.
• FIFO (First In, First Out) must be applied strictly at all times to manage shelf life.

• Access to the warehouse is restricted to authorized personnel only.
• No person may remove goods from the warehouse without a signed delivery order.
• Eating, drinking (other than water), or smoking inside the warehouse is prohibited.
• Pallets and shelves must be maintained in an organized, clearly labeled state.

• Approved credit customers must receive monthly statements of account.
• Outstanding invoices beyond agreed terms must be escalated to the credit control officer.
• Concealing bad debts from management is a disciplinary offence.

• All distributors must sign a formal distributor agreement before being assigned a territory or receiving credit.
• Agreements must define: pricing, minimum purchase commitments, territory, payment terms, non-compete clauses, and termination conditions.
• Distributor agreements are reviewed annually.

• Each department maintains a petty cash float not exceeding ₦50,000.
• Petty cash is for minor operational expenses only — it must not be used to split transactions and circumvent the procurement approval process.
• Replenishment requires a proper reconciliation submitted with valid receipts.

• All expense claims must be submitted within 5 working days of incurring the expense with valid receipts.
• Claims submitted after 30 days will not be honored.
• Inflating expenses, submitting false receipts, or claiming personal expenditure is fraud and will result in immediate dismissal and possible prosecution.

• All company revenue must be deposited into the company's bank account within 24 hours of collection.
• No employee shall maintain or operate an unofficial account in the company's name.
• Splitting deposits to avoid reporting thresholds or regulatory attention is prohibited.

• The company has a zero-tolerance policy for fraud, bribery, kickbacks, and financial manipulation of any kind.
• Any employee who suspects fraud must report it to the MD or the designated whistleblower contact without fear of retaliation.
• Victimizing a whistleblower is itself a dismissible offence.
• The company complies with the Corrupt Practices and Other Related Offences Act and will cooperate with the ICPC or EFCC in any investigation.

• VAT — Filed and remitted to FIRS on or before the 21st of each month.
• Corporate Income Tax (CIT) — Annual returns filed in compliance with the Companies Income Tax Act (CITA).
• Withholding Tax — Deducted on applicable contracts and remitted as required by law.
• No employee shall advise, arrange, or participate in tax evasion schemes.

• Company internet access must not be used for streaming entertainment, gambling, or accessing inappropriate content.
• Official company emails must be used for all business communication — personal email accounts must not be used to send company documents.
• All outbound emails containing pricing, financial data, or customer information should be treated as sensitive.

• Customer and employee personal data is collected and processed only for legitimate business purposes.
• Sharing customer or employee data with third parties without authorization is a disciplinary offence.
• The company complies with the Nigeria Data Protection Act 2023 (NDPA) in all handling of personal data.

• Company vehicles must be parked in secure, approved locations overnight.
• Drivers must not leave loaded vehicles unattended in open or unsecured locations.
• In the event of a robbery, drivers must prioritize personal safety, then call management and the nearest police station immediately.
• All company vehicles must have functional trackers. Tampering with a tracker is a gross misconduct offence.

• Sales staff carrying cash above ₦500,000 must notify management and follow the approved cash movement protocol.
• Cash must not be transported in unmarked bags or displayed openly.
• The company will work with licensed security companies for high-value cash movements where applicable.

• Employees must report any knowledge of product diversion (selling outside approved channels), counterfeiting, or adulteration immediately.
• Any employee found complicit in product diversion or counterfeiting will be dismissed and reported to NAFDAC and law enforcement.