(a)
(i)

(ii) Samantha and David could spread the cost of large bills, e.g. pay insurance monthly.

(b) 

(c) A business should prepare a business plan:

1. To anticipate problems and identify possible solutions.
2. To establish whether the business is likely to succeed.

(d) Benefits of Ireland’s membership of the EU for Fitness Fast:

1. Fitness Fast can employ a trainer from any EU country.
2. They can also import fitness equipment from any EU country without having to pay import duty.