The ideas & theories are great,I & a couple o mates was thinking of the same thing here in Perth,With my knowlegde & experience in Spare parts & workshops,I was the first to put my hands up to manage the place. Its still on the drawing board but this is where we're up to -We decided to buy an existing business which had a reputable & reoccuring customer base or bread n butter (this means the business would still roll no matter if the special jobs came or not) if you want to specialise in Toyotas,i recommend going in deeper & asking for whats on demand in the forums or particualr groups ,I had in mind Throttle body upgrades,CAI & SRI combos,body kitting etc ,ECU Upgrades,maybe the Odd seat,exhaust accessories would be a great start. -Make sure who evers gonna works on these are certified,professional,willing to take criticism, & put the time in.Ive known many technicians that are so set in their ways that their ways or no ones ways particular case i was involved in was with an Aftermarket ECU upgrade,many techs have a formulae they use but i learnt different cars with different mod combinations requires complete attention to get maximum potentiallty of the car,I have many candidates in mind for ours & im carefully minimsing the list -Overheads,Workshop/consumable costs,employee costs nut it out & make sure u try to cover as much as u can (this is where i personally am at coz this is where i think as a business gets stuck,presently talking to the accountant) -Build relationships with other businesses,the market is savage & the more business in your circle the better the support(brake,clutch,fuel injection,tyres,car detailers,panelbeaters etc) -Myself being a welder by trade I manufactured headers & also engine recon on the side,ive done this for two years to date with a partner & my return work has been minimal & prices have been competetive,headers from this i can incorporate in my next business This is some of the things we're still nuttin out but we hope to have a proposal & statement within three months.. keep u informed..or get in touch we'll talk!