Retail and wholesale services including but not limited to the wholesaling and retailing of furniture, bedding, sofas, home theatre goods, audio goods, video goods, electrical goods, kitchenware, home products and accessories, bathroom and laundry equipment, fixtures and fittings include cabinets, sinks, stoves, ovens, dishwashers, microwaves, showers, baths, spas, vanity units, mirrors and parts and accessories therefore, soft furnishings, picture frames and upholstery; distribution of furniture and furnishing products; franchising systems; business management; business administration; office functions