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Business Plan
Tory Hislop, Angela Ko, Zara Nanji, Selina Wong
11 July 2011
Table of Contents
Executive Summary ............................................................................................................................... 4
I.
Introduction ..................................................................................................................................... 5
Mission Statement .............................................................................................................................. 5
Vision Statement ................................................................................................................................ 5
Goals and Objectives ......................................................................................................................... 5
Market Overview ................................................................................................................................ 5
Company Overview ............................................................................................................................ 6
Customer Value Proposition ............................................................................................................... 6
Industry Overview .............................................................................................................................. 6
II.
III.
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APPENDICES ..................................................................................................................................... 23
1.
2.
3.
4.
5.
6.
7.
8.
FINANCIAL STATEMENTS....................................................................................................... 28
10.
11.
12.
Business Plan
Executive Summary
A unique quality experience in indulgence
Jelly Modern Doughnuts is proud to offer delicious, gourmet doughnuts made fresh throughout the day
for everyone in Saskatoon who wants to indulge in a quality experience.
We prepare a large variety of unique gourmet doughnuts, made from the freshest local ingredients, and
offer them all at prices to suit your budget. We can even create custom doughnuts to suit local tastes.
We do not use preservatives; youll taste the difference that our fine ingredients make when used in our
award winning recipes. Whatever youre craving, our doughnuts offer the quality to satisfy all tastes.
This Business Plan has been prepared to obtain financing for the initial launch of this concept in
Saskatoon. The financing is required to purchase the property; for site renovations; to obtain bakery
equipment; and to start implementing our marketing campaign. Our location will be 5B 1501 8th
Street East; this location is centered in a hub of Saskatoon that is close to a wide array of businesses
and residential suburbs. We have a first mover advantage that comes from our innovative and unique
product offering.
Our target market is to cater to health-conscious, dessert loving individuals ranging from children to
adults. Based on the expected growth in Saskatoon and the absence of a doughnut cafe in the city, we
anticipate that Jelly Modern Doughnut Cafe will become a successful dessert establishment in the city.
We also take telephone and online orders and offer delivery and catering services for business
meetings, parties, weddings, and various other custom events.
We have a remarkable abundance of expertise including experienced bakery artists and a qualified
management team. All of the employees in our business are passionate about providing high quality
products and services; they believe in our business and our vision.
Start up costs will be approximately $356,000 and a general 44,000 reserve will be held as working
capital for a total of 400,000. The financing will be funded with a mix of debt and equity. We, as owners
of the business will contribute 150,000. We are asking for a 250,000 loan to which we will provide
security through the building and land which have a fair market value of 185,000, and other equipment
with a cost of 115,000. Although the liquidation values maybe a fraction of the cost we will provide
liquidity preference to the lender.
We have prepared our financial plan on the basis of conservatism and expect annual profits ranging
from 72,500 in 2012 to 117,055 in 2015. Our financial model is based on selling approximately 331
dozen donuts per week. Our projection is estimating a 57% internal rate of return with a two year
payback period. Based on the positive results of our conservative financial analysis, we believe Jelly
Modern Doughnut is a profitable and enticing business opportunity.
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I.
Introduction
Mission Statement
To be the first high quality gourmet doughnut cafe located in Saskatoon. We aim to provide friendly
service, recyclable packaging, and tantalizing flavours of doughnut for all occasions.
Vision Statement
Jelly Modern Doughnuts is the ultimate quality experience. Offering delicious, gourmet doughnuts
made fresh throughout the day for everyone in Saskatoon who wants to indulge in a quality
experience.
Market Overview
Saskatoon appears to be second fastest growing among the largest Canadian metro areas in the
country and Saskatoon has the fourth lowest rate of unemployment. In addition, a number of factors
should cause Saskatoons economic growth to continue through 2012. (Statistics Canada) There is a
stronger outlook for commodity prices in general for potash, agriculture, and uranium, contributing to
increasing the average wage rate overall in the economy. There is also recent surge in non-residential
building permits suggests that federal and provincial stimulus projects will give a significant boost to
non-residential building that should extend into 2012. (Saskatoon.ca)
Based on the above the strength of the uranium and potash sector, Saskatoon continues to attract a
young demographic of workers, lowering the average population, increasing the average wages, and
providing a greater market for moderate purchases overall.
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Company Overview
Founded in 2011 in Calgary, Jelly Modern Doughnut is a doughnut caf with focus on delicious hand
crafted doughnut made with organic and local ingredients. The focus for the company is gourmet, transfat free, baked doughnuts in a variety of flavours. Customers will be attracted to the modern upscale
store and providing a section of fresh and often unique doughnut flavours including the Bacon, Carrot
Cake, and Madagascar Bourbon Vanilla (See Exhibit 6 for more flavours). Orders can be made for
individual doughnuts, by the dozen or for special events and occasions. They will be packaged in a
recyclable container and sealed with an easily identifiable, Jelly Modern sticker.
Industry Overview
The doughnut industry market segment has transformed the doughnut and coffee experience from a
simple and relatively inexpensive pleasure into a gourmet and customizable product. Currently there is
no doughnut caf which brings gourmet freshly baked doughnuts to Saskatoon. On this basis, we
believe there is an opportunity for us to satisfy the demands of the niche market for high-end
doughnuts.
There are many opportunities and challenges in the dessert industry as Canadian population tend to be
a health conscious, environmentally friendly, and culturally diverse. Consumers tastes are constantly
shifting in regards to nutrition and quality of ingredients. To meet Consumer demands, we have
development baked doughnuts to capitalize on healthier and more enticing doughnut alternatives for
breakfast, snack and dessert.
Modern Jelly Doughnuts will also have to consider threats from changing health and food safety
regulations, to mitigate any food safety risks, Jelly will renew business licenses on an annual basis and
perform regular health checks with staff to ensure health standards are followed. Also, with the
increasing growth of gluten and other food allergies, to avoid market seclusion we will develop nut-free
or gluten free options, if there is a substantial demand.
Another key characteristic of this industry is the perishable nature of the end products and volatility of
production costs. This is a major concern and challenge for our caf because small increment in raw
materials prices can greatly affect profit margins on a per unit basis.
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II.
Operation Plan
Organizational Structure
Jelly Modern Doughnuts is a bakery inspired by nostalgic childhood memories from the scent of
freshly baked goods. The two owners, sisters who were inspired to bring a truly hand-crafted treat,
made fresh throughout the day using organic and local ingredients. They want to establish one of the
first specialty doughnut shops in Canada. Zara Nanji, an entrepreneur with experience in various
business ventures will monitor the day to day operations of the business, in charge of maximize the instore customers satisfaction. Angela, experienced with working as an executive pastry chef, will be in
charge of the kitchen and baking process. Along with the sisters, other employees will be hired to
operate and assist in the administrative duties at the store.
The business will be incorporated and registered in Saskatchewan to provide limited liability to the
owners and favourable tax treatments for small businesses operating in Canada.
Figure 1: Organizational Chart
Jelly Modern
Doughnuts
Kitchen
Manager/Baker
Assistant Baker
Assistant Baker
Operation/Financial
Manager
Cashier
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Book-keeper
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Location
List Price
$185,000
Size
1,620 sq ft
Surrounding Amenities
Safeway
Boston Pizza
Original Joes
Bookstore
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Back of store
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Daily Operations
Open 7 days a week with the following operating hours:
Monday Friday
Saturday
Sunday
7 am 7 pm
8 am 6 pm
9 am 5 pm
Management
Inventory will consist of the key organic ingredients (e.g. flour, sugar, eggs, milk) purchased and
delivered from local Saskatoon food distributors and farmers. Deliveries are recommended to be made
during the slow periods of the work day, and not recommended in the mornings when there is limited
help available to count and review the purchase order. The inventory management will be balanced
between freshness and availability. Especially for products that have a risk of spoilage, such as, eggs
and milk. In the beginning of operations, order size should be conservative and small because if these
items run out, it is not hard to purchase at a higher price at the Safeway next door.
Ingredients in inventory for specialized doughnuts should be purchased and monitored closely by
Angela. It is unlikely that these orders will be made frequently. By having a single person in charge, we
can ensure that appropriate controls are in place to reduce spoilage and maintain quality.
Preparing Doughnuts
Since the operations begin before the store is opened to customers, deliveries can be made throughout
the day. Doughnuts are made fresh every morning when Angela opens the store. The dough should be
prepared the night before to decrease the prep time for the first batches in the mornings and stored in
the fridge for the next day. Baking will start and be ready for when the store opens. We will prepare an
average of 12-15 types of doughnuts each day. The classic and most popular types should always be
prepared, leaving approximately 5-7 types that vary depending on the day.
Before the doughnuts can be iced and decorated they are placed in the cooling area. Any doughnuts
made for special orders (e.g. corporate events) should be displayed with appropriate sign notifying
customers that they are not available for sale but, can be ordered in advance. This is to advertise
doughnuts for special events. When the store closes for the day any remaining unsold doughnuts will
be gathered and stored in a container to be dropped off at the local food bank the next morning.
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IT Processing System
I recommend installing a point of sales system that will allow the tracking sales and other financial
records. This will be critical to identify popular items in the development of the business and identify
sale trends. Moreover, the IT system will increase the store efficiency as orders will be delivered
wirelessly to the back end of the store where employees can pack orders while the customers make
their payment. This will decrease the time customers will have to wait in-line.
Global Responsibility
We are always concerned about how our actions will impact the environment. Not only do we strive to
be a socially responsible corporation, we want to ensure that to our customers and the community act
environmentally-conscious from their homes to the store. We plan to:
install recycle containers in the store,
use environmental friendly containers, and
promote recyclable products
Supply Analysis
Our business is differentiated by the quality of our product; this means that the inputs that go into the
creation of these doughnuts also must be exceptional. The main inputs of our business will be the
ingredients required for the production of our doughnuts (butter, eggs, sugar, flour, etc...). All of the
supplies will be obtained locally; we have already entered into negotiations with local farmers to have
fresh, organic product delivered to our store on a daily basis. Although it is very expensive to have fresh
ingredients we have offset some of the related costs through high quantity orders and the ability to not
keep material amounts of inventory at the store. Note that there are some ingredients such as baking
soda, nutmeg, cinnamon powder, and powdered sugar that are not available at the local market and will
be purchased in mass volumes through the Real Canadian Wholesaler. Please refer to APPENDIX 10
to view our estimations of our cost for ingredients.
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Jelly also emphasizes environmental friendliness through the use of boxes that are made from 100%
recycled materials. We also prefer the use of reusable plates, cups and utensils in store.
Capacity
We have reviewed our baking process and have found that we are able to produce 3 batches of 36
doughnuts at a time. The basic doughnut is the same in terms of prep and bake; the topping process is
where there can be some variation in approach and time. I have summarized our review of the process
below:
Process
Prep time
Cook time
Topping time
Total time
Minutes
10
20
15
45
During any given week there are we are open a total of 78 hours (Sunday to Saturday), allowing us to
produce a total of 104 batches of 108 doughnuts. This gives us a total of 11,232 doughnuts as our
capacity of doughnuts on a weekly basis. Please refer to the APPENDIX 10 to view the complete
calculation.
Capital Budget
The initial setup of our second location will require the purchase of several new capital assets. The
complete listing of capital assets required with a more detailed breakdown of the building
improvements and the furniture and fixtures amounts are provided in APPENDIX 9
The total capital start up cost, which includes the purchase of capital assets, building improvements,
utilities and first year advertising efforts is budgeted at a total of $355,964. These amounts will be
funded through a mix of owner and debt financing.
Working capital requirements are minimal as Jelly operates on a cash basis for sales. There will be no
accounts receivables on the books. Jelly will also have no inventory balances and only small balances
in accounts payable, pending the details of supplier payment terms (generally within 30 days). On an
ongoing basis, the sales generated will be used to repay suppliers, cover payroll amounts, and building
costs; this means that working capital requirements will be minimal.
III.
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from Cordon Blue Culinary Arts school in Ottawa. Since graduation Angela has been working as the
assistant pastry chef at the Willows in Saskatoon. Angela has long been dreaming of opening her own
bakery. For a list of duties and responsibilities for Zara and Angela please see APPENDIX 11.
Training programs
All training will be done in-house. Each new employee will have two days of orientation and job
shadowing before working independently. During this training all roles and duties will be explained,
observed and performed. Additional all corporate ideologies and strategies will be reviewed with store
management to ensure all employees are following the same basic strategy and promoting the
company vision. Initial training will be provided to employees by the store manager and will require a 2
hour session of business history and values orientation.
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Benefits
hourly staff
Hourly staff
CPP
EI
WCB
Vacation Pay
2012
2013
2014
2015
2016
78,260
3,874
1,393
1,260
4,151
80,216
3,971
1,428
1,291
4,628
82,222
4,070
1,464
1,324
4,744
82,278
4,172
1,500
1,357
4,862
86,384
4,276
1,538
1,391
4,984
89,302
91,534
93,823
96,168
98,572
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IV.
Marketing Plan
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Positioning Statement
For Jelly Modern Doughnut, its about revolutionizing a Canadian tradition. A hand-crafted, fresh,
healthy, gourmet doughnut made with local ingredients and sophisticated flavours. We provide the
Pricing
Jelly Modern Doughnut uses a premium pricing strategy; the prices are high in order to encourage
favourable perceptions in the market. We have full control over the price of our product; the margin is
large enough that it allows for change if required; however, these prices are not expected to change as
it is important to maintain the perception of complete and constant quality. Any items that are not sold
at the end of the day will not be discounted or re-circulated; these over produced items will be donated
to aid local need (The Saskatoon Food Bank, and the Mumford House for homeless women and
children).
Competitive Analysis
In Saskatoon there are several competitors that offer similar or substitute products; however their
strategy or product is very different from ours. There are two other primary doughnut retailers in
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Saskatoon, both with pricing that is relatively similar. They both have a low price strategy where they
offer their doughnuts for under a dollar per doughnut. Substitute products in Saskatoon vary from
cupcakes to other baked specialty pastries. Specialty bakeries such as Calories and Traegars offer a
wide range of goods such as breads, cookies, and cakes mainly to have in the restaurant. There are
two main cupcake stores in Saskatoon (Cupcake Corner and Cupcake Conspiracy), and another
cupcake retailer (Crave Cupcakes) about to open during the 2011 calendar year. These cupcake
retailers all utilize a premium pricing strategy, making them very similar to each other - there is no clear
differentiating factor. However, Jelly tackles an idea that is similar to the novelty cupcake retailers, but
is differentiated.
The pricing of a specialty Jelly doughnut is between that of the low price doughnut retailers and the
cupcake retailers. We offer both the 3 bite doughnuts (minis) and the full sized pastry; the minis are
priced at $1.95 individually, and $2.25 for the full size. Similar to our competitors, volume discounts are
offered when packages of 12 or 16 are purchased.
Figure 8: Complete Pricing Matrix
Competitor
Crave Cupcakes
Cupcake Corner
Cupcake Conspiracy
Product
Cupcakes
Cupcakes
Cupcakes
Price
2.95/each, 31.95/dozen
3.00/each, 27/dozen
2.50/each, 25/dozen
Tim Hortons
Robins Doughnuts
JELLY MODERN
DOUGHNUTS
Doughnuts
Doughnuts
Doughnuts
0.79
0.89
2.25/each 24.95/dozen
Smaller Alternatives
1.75/each or 16.95/dozen
1.75/each or 16.00/dozen
N/A only available for special
events/orders
N/A no smaller alternatives
N/A no smaller alternatives
1.95/each or 24.95/16
Note that in order to achieve our profit objectives approximately 588 doughnuts will have to be sold in a
day. Please refer to the APPENDIX 12 to view the full computation. Prices will not vary, and will be
adjusted for inflation every couple of years rather than incremental increases each year
Promotion
Part of our success in Calgary came from creating hype and awareness during our first year of
operation. For the Saskatoon location, it is important we are able to get early exposure to generate
excitement, potentially even before the doors are open. There are several promotional items and
events that will be implemented in order to achieve initial awareness and continued participation in the
community.
Grand Opening
We are currently arranging to have Global News Saskatoon and/or CBC come in for an interview. We
will also offer them promotional give away prizes that they can feature on their website to pair with the
online video made available to the public.
Promotional vouchers will be distributed to local radio stations for free doughnut packages. This is a
great way to get our name on the radio at the cost of a few dozen doughnuts. Currently we have
agreements with C95FM, Wired 96.3, Magic 98.3(work radio station), and Rock 102FM. We will be
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delivering 25 vouchers for a dozen Jelly doughnuts which can be redeemed during the first two weeks
of operation.
At the store on the grand opening day, we will be giving free doughnuts to the first 100 patrons. We will
also be offering half price doughnuts if Facebook users like the Jelly Modern Doughnut group or follow
us on Twitter. Also, all customers who purchase a dozen doughnuts during the opening week we will be
given a free doughnut ring. For children we will be offering temporary tattoos and balloons.
We are confident in our product and word of mouth is a great way for good news to travel. We are
hoping to create awareness and spread the word by providing samples around the city. During the
opening week, a tent will be set up on the university campus and at select spots in downtown offering
free doughnut samples in a variety of flavours. These sample locations will be announced on the radio
and will be posted on Facebook and Twitter. (APPENDIX 5)
General Promotion
We plan to on participate in several events on an annual basis. Planned local events include the folk
festival, a taste of Saskatoon, Shakespeare on the Saskatchewan, Saskatoon sidewalk sale, and the
annual CIBC run for the cure. These events will give us some exposure to groups that we may
otherwise not reach and it will allow us to showcase our involvement in the community along with any
philanthropic efforts.
We have approached several large venues such as the TCU and the University of Saskatchewan
regarding a general contract agreement to cater deserts for events. A corporate program for large
purchases has been created. Corporate partners purchasing three dozen doughnuts will receive their
fourth dozen for free.
Submission of weekly promotional doughnuts ideas will be collected from staff members, corporate
partners, and members of our Facebook group. Each week the winning creation will be featured in
store and posted on Twitter and our Facebook group.
Lastly, the company vehicle will be covered in a car wrap and driven around Saskatoon during the year.
Over the summer months free doughnuts will be distributed using the company wrapped vehicle.
To view the cost of these promotional activities, please refer to APPENDIX 6
V.
Financial Plan
Overview
We have prepared a 5-year financial plan in APPENDIX 8. The financial plan integrates our operating,
human resource and marketing plan in generating our projected balance sheet, income statement and
cash flows. We have also prepared an investment analysis that looks at the expected returns and
operating ratios that are relevant in this investment. The financial plan has been organized below:
Appendix #
8.1
8.2
Description
Statement of Financial Position
Statement of Income and Loss
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8.3
8.4
The projected financial statements assume that an investment decision will be reached by September
30th 2011. Once we have finalized the agreement we can work out the details of contractors and
renovations during the month of October. The renovations and rent payments will commence at the
beginning of November, with equipment orders coming in during the month of December when
construction is substantially complete. Our grand opening will be sometime during the month of
January 2012 after recruitment and training is complete. It is estimated that there will be no seasonality
in sales, making annual average projections suitable.
Statement of Financial Position
Please refer to Appendix X for projected statement of financial position for the December 31st years
ended 2011-2015.
Accounts Receivable
All amounts are paid and collected in cash at the time of purchase. Therefore, no balance in accounts
receivable is anticipated.
Inventory
All suppliers are delivered fresh on a daily basis. There are a few non-perishable items (nutmeg, and
cinnamon powder) that will remain in storage, however, it is not anticipated that a material amount of
inventory will be on hand at the end of each period.
Non-Current Assets
Non-current assets have been summarized in the capital budget discussion in the operating section of
the report. All of the items have been brought on at the purchase amount, and are being amortized by
applying the appropriate CCA rate for the related asset class. Note that CCA will be used to determine
the amortization of these assets in order to simplify the process from an administrative perspective.
Accounts Payable
As mentioned we are in the process of negotiating payment terms and prices with our suppliers. It is
expected that there will be small payables balance on the books related to items received during the
last month of the fiscal year (December) that has not been paid for due to the 30 day payment term.
The total accounts payable amount represented also includes amounts payable for the December
utilities.
Note that there is no amount accrued for payroll, as amounts are paid bi-weekly. We are assuming that
employees would have received their pay up to the last day of the fiscal year and any amounts not
captures are immaterial for the purposes of our projection.
Income Statement
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Revenues
There are two types of sales: walk in and special orders. The estimate of walk in sales was
approximated by looking at weekdays and weekends separately. The weekdays are broken up into
sections of times to isolate hours that typically have higher sales volumes. Based on the size of the
store and the size of the city compared to Calgary, we scaled back the number of customers we expect
on an hourly basis to approximately 25% of what it currently is at our Calgary location. The weekends
were approximated with a constant number of customers per hour, as there typically is a steady flow of
customers throughout the day.
Please refer to APPENDIX 12 to view the complete calculation of our demand estimates.
Estimates of revenues during the year have been approximated by extrapolating weekly demand by the
number of weeks in a year. This average estimate of revenues is rather conservative and there are
weeks that may have higher or lower sales during the year, but we are assuming that this is a
reasonable average.
From 2011 to 2015, we have assumed a growth rate of 5.5%; this growth rate approximates the annual
population growth rate in Saskatoon per the 2006 Census. We believe that this is a conservative, yet
reasonable estimate of the rate of growth in sales for the company.
The costs of related sales have been discussed in depth in the operating section of the report. It was
found that a majority of the cost in the production of each unit was related to labour, then overhead
expenses, and lastly materials. With a total per unit cost of 0.68/doughnut, the contribution margin per
unit (at an average selling price of 2.16 which incorporates volume discounts) is 1.48/doughnut.
Taxes
We have assumed that Jelly will have taxable income that is less than 500,000 during the term of the
projection. As Jelly will be operating in Saskatoon, an effective tax rate of 15.5% has been applied.
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Owners Equity
The amount contributed by the owners total 150,000 and the total amount we are applying to receive in
debt is for the remaining 250,000. The start up amount will be used for the purchase of the items listed
in the capital budget, along with start up operational costs and immediate advertising costs.
Debt-to Equity
Another critical ratio when asking for the bank to loan us $250,000 will be how our Debt to Equity
position is affected. APPENDIX 7
Based on these forecasted ratios, we can see that our debt to equity ratio significantly improves from
year to year. Although the debt position is high in 2011 at 1.00 this is reasonable considering that all
major capital expenditures will take place in year 1.
Overall
Start up costs will be approximately $356,000 and a general 44,000 reserve will be held as working
capital for a total of 400,000. The financing will be funded with a mix of debt and equity. We, as owners
of the business will contribute 150,000. We are asking for a 250,000 loan to which we will provide
security through the building and land which have a fair market value of 185,000, and other equipment
with a cost of 115,000. Although the liquidation values maybe a fraction of the cost we will provide
liquidity preference to the lender.
The ratios of solvency, profitability, break-even and scenario analysis all show positive and healthy
results assuming we can reach our projected sales or at least 75% of projected sales. Given our current
projection, it is evident that the initial risk the creditors will bear is anticipated to diminish with the
success of our business. The current capital structure will provide us with the ability to start our
business off with a strong foundation in cash. APPENDIX 8.4
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APPENDICES
1. STORE MENU
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3. BUSINESS CARD
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5. FACEBOOK PAGE
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6. MARKETING BUDGET
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8. FINANCIAL STATEMENTS
8.1. STATEMENT OF FINANCIAL POSITION
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9. CAPITAL EXPENDITURE
10.
INGREDIENTS COST
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11.
As seen in the roles and responsibilities chart below it will be mostly Zaras job to review the financials
of the company to make sure budgets and targets are being met. Angela will be more focused on the
operations aspects of the day to-day business and therefore this will create some segregation of duty
to ensure that Angela is initiating the major expenses and Zara will be approving them.
Management
Management
Zara
Angela
Oversight of the day to day operations of
Jelly Doughnuts
Staff Member
Staff Member
Till Shift
Floater Shift
Assist in preparing the daily products for
Jelly Doughnuts to a high quality standard
Managing all
accounts payable
and payroll
Hiring, training,
supervising, firing and
promoting of staff
Follows cash
handling procedures
and cash register
policies
Follow inventory
stocking and
recoding guidelines
Analyzing key
Approving work
Prepare espresso
Serving customers
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financial ratios on a
monthly basis
Advertising and
marketing the Jelly
Doughnut brand
schedules on a
monthly basis
Purchasing all items
including food,
beverages, coffee
beans, equipment and
supplies
based coffee
beverages
Responds to
customers needs
Creating and
maintaining the
Companys website
Promoting and
seeking out
corporate and
group event
catering
12.
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