VAR Company was created by Vansh Jindal, Razvan Solomon and Amy Azzopadri to make websites for companies and individuals. The target audience is new companies needing websites or those wanting to improve existing sites. The document analyzes location options of Munich and Zaragoza based on factors like rent, wages, and local companies. It outlines plans to open a branch in Munich first, then possibly Zaragoza or Marseille if successful. Cost analysis, co-workers, SWOT analysis and local competition are also summarized.