Table of

Contents
I.INTRODUCTORY PAGE
Name and addresses of Business
Names and addresses of the Principles
Nature of Business
Statement of Financing needed
Statement of confidentiality report
II. EXECUTIVE SUMMARY
III.INDUSTRY ANALYSIS
Future outlook and trends
Analysis of Competitors
Market Segmentation
Industry Forecast
Statement of Confidentiality Report
IV. DESCRIPTION OF VENTURES
Production
Size of Business
Office Equipment And Personnel
Background of entrepreneur
V. PRODUCTION PLAN
Manufacturing Process (Amount Subcontract)
Physical Plant
Machinery And Equipment
Name of Suppliers of Raw Materials
VI. MARKETING PLAN
Pricing
Distribution
Promotion
Production of Forecast
Controls
VI. ORGANIZATIONAL PLAN
Form of Ownership
Identification of Partners or Principal Shareholders
Authority of Principals
Management-Team Background
Role and Responsibilities of Members of
Organization
VIII. ASSESMENT RISK
Evaluate Weakness of Business
New Technologies
Contingency Plan
IX. FINANCIAL PLAN
Pro -Forma Income Statement
Cash Flow Projection
X. APPENDIX
Letters
Market Research Data
Leases or Contract
Price List From Suppliers
I. Introductory Page
Name and address of
Business
Name and addresses of the
Principles
Nature of Business
Statement of Financing
needed
Statement of
confidentiality report
 WARM DELIGHTS
PASTRY SHOP

56 Mariano Street, San Vicente,

Orion, Bataan
(Near at 7- Eleven Orion)
Name and Address
of the Principles
Jila Mae Francisco
Mariveles, Bataan
Jorgiena Ann Estrella
Orion, Bataan
Nature of Business
 Warm Delights Pastry Shop came from the collaboration of
ideas, skills and each others’ fond of sweet cravings. This idea was
agreed by 4 individuals from Philippine Women’s University Bataan. Our
aim for this sweet business is to serve the quality and best delights with
affordable prices. We offer different kinds of sweets based on your sweet
tooth that will surely give you heavenly feeling from the moment you
taste it. These are from classic to different variety of brownies and
cookies.
The business nature is from our interest and love of baking. A
partnership of four individuals named Hannah Faye Cruz, Ma. Clarissa
Buan, Jila Mae Francisco, and Jorgiena Ann Estrella were made to make
this business possible. Through this, we can share our love directly to
your stomach.
 Statement of
Financing Needed
 COMPUTE PROFIT
Amount per week
Sales: From Classic Brownies 12,285.00
From Red Velvet Cheesecake Brownies 13,875.00
From Brookies 3,705.00
From Chocolate Chips Cookies 5,225.00
From Oatmeal Cookies 5,005.00
TOTAL SALES 40,095.00
COSTS: DIRECT MATERIAL COST – CLASSIC BROWNIES 2,720.46
DIRECT MATERIAL COST- RED VELVET CHEESECAKE BROWNIES 3,227.46
DIRECT MATERIAL COST – BROOKIES 2,245.46
DIRECT MATERIAL COST – CHOCOLATE CHIP COOKIES 3,165.92
DIRECT MATERIAL COST – OATMEAL COOKIES 2,225.92
Indirect Cost 3,357.5
Other Indirect Cost 11,840.00
Indirect Cost- Depreciation 118.23
TOTAL COST 28,900.95
PROFIT PER WEEK 11,120.95
INCOME TAX 3,336.29
PROFIT PER WEEK AFTER TAX 7,784.66
 Statement of
Confidentiality Report
II. Executive Summary
Warm Delights is a partnership
type of business between four
individuals who are students from
Philippine Women’s University
CDCEC Bataan. Warm Delights
is a Pastry shop located in San
Vicente, Orion, Bataan ; serving
the local people especially
chocolate lovers with freshly
baked pastry products at all times.
 Mission
To create and provide delicious high-quality baked
goods at an affordable price in a comfortable
atmosphere for customers who seek a cozy and
homey experience.
 Vision
Aims to be one of the leading pastry shop in
Bataan with it’s remarkable and delicious
baked products.
Target Market
III. Industry Analysis
Future Outlook and
Trends
Analysis of Competitors
Market Segmentation
Industry Forecast
Statement of
Confidentiality Report
Future Outlook and
Trends
A great amount of potential customers in the future are
expected that will convert to our sales and revenue because
Filipino's are known to have a sweet tooth. In terms of
trends, we are leaning towards producing healthier desserts
in the upcoming years so that we can also cater the higher
ages. With the use of social media, we can attract more
customers who are into healthy living by using sugar free
desserts. In that way, they can give in to their cravings
without guilt. More competitors are predicted since food
industry is still in the top sector of business. Even with the
pandemic, we can still reach a high percentage of customers
because we can make use of the food service deliveries.
Analysis of
Competitors
 Warm Delights
Criteria Competitor 1 Competitor 2
Pastry Shop

Revenue ✓ ✓ ✓

Profit ✓ ✓ ✓

Market Shares ✓ ✓ ✓
Number of
☓ ☓ ✓
Employee
Product ☓ ✓ ✓

✓
Main Activity ☓ ✓
 Market
Segmentation
 Target Market

Local Customer

Customer
Expectation Subgroups

Good quality baked products Students

Affordable price Employees
Aesthetic packaging Individuals
Customer’s taste approved
Industry Forecast
 Warm Delights
Criteria Competitor 1 Competitor 2
Pastry Shop

Revenue ✓ ✓ ✓

Profit ✓ ✓ ✓

Market Shares ✓ ✓ ✓
Numbers of
☓ ☓ ✓
Employee
Production
☓ ✓ ✓
Quality
Accessibility to ✓
✓ ✓
the Public
IV. Description of Ventures

Products
Size of Business
Office Equipment and
Personnel
Background of
Entrepreneur
Products
Classic Brownies

A delicious and decadent

brownies made from scratch.
Rich and fudgy that has very
dense and moist texture. Just
like a regular brownie, it has
that soft center that tastes oh –
so – chocolatey!
Red Velvet Cheesecake
Brownies
These red velvet cheesecake
brownies are so delicious and
indulgent, and will definitely be
your new favorite dessert. A
rich and cakey red velvet
brownie base, topped by an
amazing creamy cheesecake
layer.
Size of Business
Warm Delights Pastry Shop is
categorized as a small and medium
business, privately owned by four
individuals.
Office Equipment
and Personnel
 Wi – Fi

Communication Pin Board

Device
 Planner

Decorations
 Air
Conditioner

Bluetooth
Speaker
 Shelves

Tables & Chairs

Background of
Entrepreneurs
V. Production Plan
Manufacturing Process
(Amount Subcontracted)
Physical Plant
Machinery and
Equipment
Name of Suppliers of
Raw Materials
 Manufacturing Process
(Amount Subcontracted)
Classic Brownies
Step 1
Preheat oven to 350°.
Step 2
Weigh or lightly spoon flour into a dry measuring
cup; level with a knife. Combine flour, cocoa, and
salt in a medium bowl; stir with a whisk.
Step 3
Place butter and chocolate in a medium microwave-
safe bowl, and microwave at HIGH for 45 seconds,
stirring every 15 seconds. Stir until smooth, and set
aside. Cool slightly. Add 1 cup sugar, milk, 1 teaspoon
vanilla extract, egg yolks, and egg; stir with a whisk
to combine. Add butter mixture to flour mixture,
stirring just until combined. Pour batter into an 8-inch
square metal baking pan coated with cooking spray.
Bake at 350° for 20 minutes or until a wooden pick
inserted in center comes out almost clean.
Red Velvet Cheesecake
Brownies
Step 1
Preheat oven to 350°F. Prepare the Batter:
Coat a 13- x 9-inch baking dish with baking
spray. Line bottom and sides of dish with
parchment paper, leaving a 2- to 3-
inch overhang on sides. Lightly
coat parchment paper with baking spray.
Step 2
Microwave butter and chocolate in a large
microwavable bowl on HIGH until melted and
smooth, 1 1/2 to 2 minutes, stopping to stir
every 30 seconds. Whisk in sugar. Add eggs 1 at
a time, whisking until just blended after each
addition. Whisk in food coloring and vanilla.
Physical Plant
Machinery and
Equipment
 Refrigerator

Electric Mixer

Oven
 Working
Table

Baking
Flatware Tools
Name of Suppliers of Raw Materials

Elizabeth Supermarket dnb Baking Supplies &

Gen. Merchandise
VI. Marketing Plan

Pricing
Distribution
Promotion
Production of Forecast
Controls
Pricing
PRODUCT PRICE
Classic Brownies Box of 6 Php. 145.00
Box of 12 Php. 275.00
Red Velvet Cheesecake Brownies Box of 6 Php. 175.00
Box of 12 Php. 335.00
Brookies Box of 6 Php. 75.00
Box of 12 Php. 135.00
Chocolate Chip Cookies Pack of 12 Php. 115.00
Pack of 24 Php. 215.00
Oatmeal Cookies Pack of 12 Php. 95.00
Pack of 24 Php. 275.00
Distribution
Our delights and sweet products will be
directly distributed on our target
market at San Vicente Orion Bataan. It
can be delivered directly to our
customers or pick-up from the agreed
meet up place from the time discussed.
Promotion
We will introduce the Warm Delights Pastry Shop
to the public by the use of tarpaulins and banners
not only in Orion but also to other areas in Bataan.
We will also use social media and make an official
Facebook and Instagram account of our shop so
that it will be accessible to connect with customers
about their inquiries. A free taste will be provided
every time we launch a new product.
Product Forecast
 1800

1500

1200
Amount

900

600

300

No. of sold
12 5 4 1 3 2 10 4 5 5 4 3 5 2
Day 1 Day 2 Day 3 Day 4 Day 5 Day 6 Day 7

Selling Price
Box of 6 (145.00)
Classic Brownies
Box of 12 (275.00)
 1800

1500

1200
Amount

900

600

300

No. of sold
2 5 3 2 4 2 2 2 3 1 2 2 1 4
Day 1 Day 2 Day 3 Day 4 Day 5 Day 6 Day 7

Selling Price
Box of 6 (75.00)
Brookies (Brownies & Cookies)
Box of 12 (135.00)
Controls Focus
on
Customer
Continuous Employee
Improvement Involvement

Total Process
Communication
Quality Centered

Management
Decision-making Integrated
Based on Facts System

Strategic &
Systematic
Approach
VII. Organizational Plan
Form of Ownership
Identification of Partners
or Principal Shareholders
Authority of Principals
Management-team
Background
Roles and Responsibilities
of Members
Form of Ownership
The Warm Delights Pastry Shop is a
partnership between four aspiring entrepreneurs
who agreed to contribute financially, and
physically in order to achieve the organizational
goals. This partnership aims to consistently
provide high quality baked goods and give
customer satisfaction through excellent service.
Identification of Partners
or
Principal Shareholders
Authority of Principals

General Manager Cashier Head Baker Assistant Baker

(Jila) (Clarissa) (Jorgiena) (Hannah)
Management-Team
Background
 Roles and
Responsibilities
 Handles the baking
procedures.
In charge for creating new
pastry idea and flavors.
Checks all the baking
equipment to ensure that it
meets the health protocols.
d B a k e r
Hea
rgi e na )
(Jo
 Prepare the baking
ingredients.
Assist the head baker to
ensure all food safety and
handling procedures are
performed.
Checks the quality of pastry
nt Ba k e r products to ensure that
A s s i s t a standards are met.
a n na h )
(H
VIII. Assessment Risk

SWOT Analysis
New Technologies
Contingency Plan
 SWOT Analysis
Strengths Weaknesses
Excellent customer service High cost of monthly rent
Bread and Pastry NCII holder Expensive tools and equipment
Our place is near to our
customers and suppliers
High quality products
Opportunities Threats
New in the market Pandemic and calamities
In demand products Growing competitive pressure
Introduction of new products Changing price of raw materials
(cakes, cupcakes, and muffins)
Grow customer loyalty/retention
New Technologies
 Gcash is mob
ile payment
innovation in the
Philippines.
It has revolution
ized the way
people make financial
transactions. Wit
h just a few
taps on a smar tp
hone, people
can quickly send
and receive
money, pay bills
, and make
other transactio
ns anytime
and anywhere.
 Mangan.PH is
a mobile
app for online f
ood deliver y
ser vice that ca
ters Bataan
area. They
bring the
delectable dish
es of cafes
and restauran
ts right at
your doorsteps
in a hassle-
free way.
 Contingency Plan
ITEM LIFE IN YEARS LIFE IN MONTHS COST DEPRICIATION PER
MONTH
EQUIPMENT
Oven 4 years 48 9,620.91 200.44
Refrigerator 5 years 60 5,000.00 83.33
Mixer 5 years 60 3,399.00 56.65
TOOLS
Baking Tools 3 year 36 4,146.00 115.17
Flatware 2 years 24 465.00 19.38
FURNITURE
Decorations 1 year 12 458.00 38.16
Air Condition 5 years 60 5,000.00 83.33
Speaker 2 years 24 490.00 20.42
Shelves 5 years 60 3,200 53.33
Working Table 5 years 60 4,050.00 67.5
Tables and Chairs 5 years 60 5,394 89.9
Total Depreciation Per Month 827.61
Total Depreciation Per week 118.23
IX. Financial Plan

Pro-forma Income
Statement
Cash Flow Projection
Pro-Forma Income Statement
COMPUTE PROFIT
Amount per week
Sales: From Classic Brownies 12,285.00
From Red Velvet Cheesecake Brownies 13,875.00
From Brookies 3,705.00
From Chocolate Chips Cookies 5,225.00
From Oatmeal Cookies 5,005.00
TOTAL SALES 40,095.00
COSTS: DIRECT MATERIAL COST – CLASSIC BROWNIES 2,720.46
DIRECT MATERIAL COST- RED VELVET CHEESECAKE BROWNIES 3,227.46
DIRECT MATERIAL COST – BROOKIES 2,245.46
DIRECT MATERIAL COST – CHOCOLATE CHIP COOKIES 3,165.92
DIRECT MATERIAL COST – OATMEAL COOKIES 2,225.92
Indirect Cost 3,357.5
Other Indirect Cost 11,840.00
Indirect Cost- Depreciation 118.23
TOTAL COST 28,900.95
PROFIT PER WEEK 11,120.95
INCOME TAX 3,336.29
PROFIT PER WEEK AFTER TAX 7,784.66
Cash Flow
Projection
 April 1 2 3 4 5 6 7
Cash at the beginning of the day 4,500 6,907 8,884 7,630 8,936 10,780 11,688
CASH IN
Sales – Classic Brownies 3,115 855 655 2,550 2,100 1,400 1,275
Sales – Red Velvet 1,035 3,775 1,035 1,195 2,740 2,550 1,545
Sales - Brookies 825 495 570 420 360 420 615
Sales – Chocolate Chips 1,005 775 665 890 665 560 675
Sales - Oatmeal 1,065 715 460 890 620 620 635
Any other cash in
TOTAL CASH IN 7,045 6,615 3,385 5,945 6,485 5,550 4,745
CASH OUT
Direct materials – Classic 388 388 388 388 389 389 389
Brownies
Direct materials – Red Velvet 461 461 461 461 461 461 462
Direct materials – Brookies 366 366 366 366 367 367 367
Direct materials – Chocolate 452 452 452 452 452 453 453
Chips
Direct materials - Oatmeal 317 317 318 318 318 318 319
Direct labor cost 1,680 1,680 1,680 1,680 1,680 1,680 1,680
Indirect costs 480 480 480 480 480 480 480
Any other cash out (Depreciation) 17 17 17 17 17 17 17
Taxes 477 477 477 477 477 477 477
TOTAL CASH OUT 4,638 4,638 4,639 4,639 4,641 4,642 4,644
Cash at the end of the day 6,907 8,884 7,630 8,936 10,780 11,688 11,789
Cash out for family expenses
Remaining Cash after family 6,907 8,884 7,630 8,936 10,780 11,688 11,789
expenses
X. Appendix
Letters
Market Research Data
Leases or Contract
Price List from
Suppliers
Acknowledgement
Letters
Market Research Data
90

80

70

60

50

40

30

20

10

0
Will Surely Buy Will Not Buy Wants To Buy In Doubt
Leases or Contract
Price List
from
Suppliers
 BROOKIES CHOCOLATE CHIP COOKIES

Item Amount/PER WEEK

Item Amount/PER WEEK

7kg All Purpose Flour 310.00 7kg All Purpose Flour 310.00

1kg Cocoa Powder 210.00 5kg White Sugar 350.00

5kg White Sugar 350.00 5kg Brown Sugar 310.00

5kg Brown Sugar 310.00 5kg Chocolate Chips 900.00

3kg Chocolate Chips 300.00

14pcs Butter 640.92
14pcs Butter 640.92
2 Trays Eggs 420.00
1 Tray Eggs 210.00
Vanilla Extract 97.00
Vanilla Extract 97.00
250g Baking Soda 45.00
250g Baking Soda 45.00
200g Baking Powder 80.00
200g Baking Powder 80.00
Salt 13.00
Salt 13.00

TOTAL 2,565.92 TOTAL 3,165.92

 ACKNOWLEDGEMENT
We would like to express our deepest gratitude to everyone who supported us
throughout the business plan. We are thankful for their aspiring guidance, invaluably
constructive criticism and friendly advice during the project work.
First and foremost, praises to God, the Almighty, for showering blessings
throughout the business plan and giving us enough strength and team work to complete
our work. We would like to thank our professor, Mrs. Rebecca Samson for valuable
guidance and advice. Her willingness to motivate us contributed tremendously to our
business plan. Also, we would like to take this opportunity to thank Philippine Women’s
University CDCEC - Bataan for offering the courses, Entrepreneurship. It gave us an
opportunity to participate and learn about being an Entrepreneur that we can use in the
future. An honorable mention goes to our families and friends for their understanding
and support in completing this business plan. Without them, we would face many
difficulties while doing this.