Business Plan for the Entrepreneur 
 
 
 
 
 
Submitted on 
Date: 00/00/2023 
 
 
by: 

Word count: 0000 Words  
 
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Executive Summary 
This study offers comprehensive insights by examining the viability of introducing a novel, compact retail space focused on tarts within Al Ahsa Marketplace. Our store strives to delight customers with a diverse selection of pastries, covering both sugary treats and savory delights, carefully crafted to accommodate sophisticated preferences. Leveraging a desirable location and singular product portfolio, the tart establishment strives to differentiate itself from competitors and solidify its standing as a forward-thinking player in the compact tart space. 
A detailed examination yields predictions estimating startup charges of around CHF 200,000. The funding equation synchronized between the owner's equity and lender potential. Entrepreneurs must endure temporary hardships, much like the introductory movements of a symphony, before achieving profitable stability during the second year. Backed by years of collective industry knowledge, this proposal advocates moving forward with the tart shop venture, pending securing the necessary funding. 
 	  
Table of Contents 
 	 
Executive Summary	2 
Introduction	4 
Local Market Potential	4 
Competitive Analysis	4 
Tart Shop Concept	5 
Financial Analysis	6 
Feasibility Assessment & Recommendation	7 
Conclusion	9 
Appendices	11 

 
 
 	 
 
Introduction 
An adventure through taste buds unfolds with the possibility of a slight tart shop in Al Ahsa aiming to revolutionize excessive pleasure. Delightful and adaptable, min tartlets serve as the cornerstone of our project. Appealing to those with a sweet or savory preference, our upcoming venture boasts an assortment of innovative desserts that create perfect little bites of artistry cooking (Richards et al., 2023, p3). 
Young professionals and families find harmony through their desire for innovative flavor combinations. Ages under thirty define Al Ahsa's residential profile, presenting a compelling culinary narrative. From local market potential to commercial dynamics, we explore the landscape, charting our path through an analysis of the market, unraveling the secrets of the bakery's design, probing the depths of financial prospects, and arriving at a definitive assessment by the reasoned judgment (Rodriguez, 2023). 


Mission:
To craft exceptional tart experiences using high quality, thoughtfully sourced ingredients. We aim to provide a range of flavors that cater to diverse tastes and surprise patrons with unique flavor combinations. Our mission is to be known for tarts that exceed expectations in taste, presentation, and memorable moments. 


Vision:
To be the premier destination for tart connoisseurs and casual patrons alike. We envision patrons visiting our relaxing space to enjoy perfectly balanced sweet and savory tarts bursting with seasonal flavors. Our vision is to have patrons view the tart shop as a go-to place for celebrations, gifts, and those desiring elegant indulgences befitting sophisticated palates. We strive for our brand to represent artisanal attention, delightful service, and special moments worth reliving again and again.


Local Market Potential 
           Amidst its diverse crowd, Al Ahsa's alluring fabric radiates optimism. Invitingly embellished by over 350,000 residential units, this gastronomical melting pot calls food startup innovators (Tabacki, 2020). 
Amidst a backdrop where the median age lingers below 30, and household incomes reach CHF 45,000 on average, the market embodies dual elements of youthful verve and entrepreneurial zest. A harmonic convergence of these elements paints a vivid picture of potential patrons eagerly seeking novel dining experiences. 
The survey echoes the clarion call for innovative gastronomy, resonating with an exploratory zeal that transcends culinary convention. The rhythmic cadence of consumer preferences finds resonance in the proposed location, where over 50,000 vehicles traverse the thoroughfare weekly, joined by a symphony of pedestrians flocking to adjacent establishments. Against this backdrop, the absence of a dedicated mini tart shop resonates as a poignant call to culinary innovation. 
 
Competitive Analysis 
            Upon scrutiny, the culinary landscape reveals a need for dedicated mini tart shop destinations. Existing cafes, albeit serving pre-made tarts, need more vivacity and diversity of the proposed venture. The melodies of their menus are punctuated by coffee, sandwiches, and bread, with tarts cast as mere bit players. The opportunity to seize the spotlight as a dedicated mini tart shop provider reverberates as a tempting prospect. 
The mini tart shop shall stand as an oasis of differentiation, built on the pillars of: 
•	Specialized focus on mini tart shops. 
•	Dynamic assortment of flavors. 
•	Monthly choreography of menus inspired by seasonal produce. 
•	A symphony of customization, orchestrating a unique gastronomic experience. 
•	A commitment to quality, embodied in premium ingredients. 
•	Strategic engagement through social media. 

Competitors

Tart Shop Concept 
            The architectural blueprint and thematic nuances of the shop coalesce into a symphony of design and flavor: 
•	A medley of at least ten sweet and savory mini tart shop masterpieces. 
•	A gastronomic ballet, choreographed with seasonal ingredients. 
•	Patrons shall embark on a personalized journey, customizing flavors, and packaging. 
•	Ethos of modern convenience shall find expression through takeaway offerings. 
•	Interior shall bear witness to the marriage of elegance and comfort, embodying the culinary experience. 
•	Artistry showcased through expansive windows, offering a tantalizing glimpse of epicurean creations. 
•	An al fresco tableau shall unfold with outdoor seating, beckoning 15+ patrons to indulge. 
 
 
Operations Plan 
            The operational overture shall unfold within a 1,500-square-foot tapestry, weaving together elements of functionality and aesthetics: 
•	For creativity, the culinary heart shall reside in a commercial kitchen. 
•	Visual symphony manifested the front-of-house shall. 
•	The tableau of patronage shall be curated with indoor seating for 30+, fostering camaraderie and culinary exploration (Reed, 2017). 
•	An outdoor patio shall extend an invitation to 15+ patrons. 
•	Ensemble of operations orchestrated by a cast of culinary artisans featuring the owner, bakers, and customer service personnel. 
•	Kitchen's rhythm choreographed by preparing fresh tarts daily, a harmonious interplay of recipes and safety protocols.  
•	Inventory management invoke the cadence of optimization, synchronizing supply and demand (van Hove & Regeer., 2021).  
•	Front counter shall be a stage of fulfillment and engagement, guided by a virtuoso of upselling.  
•	Marketing reverberates through digital landscapes as social media, partnerships, and promotions (Mondloch, 2022, pp90). 
•	
 
Estimated Start-up Costs & Financing 
           The overture of this gastronomic journey unfolds with a precise allocation of resources, coalescing into anticipated start-up costs of CHF 200,000 (Lohnes, 2022). This melodic endeavor shall draw upon the following investments: 
•	A deposit of CHF 15,000 shall unlock the threshold for the chosen retail space. 
•	The crescendo of culinary creation shall command an investment of CHF 110,000 in kitchen equipment. 
•	The symphony of flavors shall be grounded in an initial inventory and packaging outlay of CHF 20,000 
•	The resonance of brand identity shall be amplified through marketing and branding initiatives, commanding an investment of CHF 20,000 
•	The sustaining tempo of operations shall be sustained by CHF 35,000, encompassing three months of operating costs. 
 
Financial Analysis  
            The overture of financial projections extends across a tripartite chronicle, charting the evolution of prosperity: 
Year 1 
•	A monthly revenue composition of CHF 22,000 signals the overture. 
•	Rhythmic refrain of fixed costs resonates at CHF 28,000 per month. 
•	Variables engage in a dance, each contributing CHF 12,000 monthly. 
•	Symphony climaxes with a harmonious net loss of (CHF 18,000) 
•	Narrative of resilience reaches its apex with a melodic break-even achieved in Month 
18.  
 
Year 2 
•	Sequel unfolds with an ascending crescendo, with monthly revenues ascending to CHF 33,000 
•	Refrain of fixed costs persists, harmonizing at CHF 28,000 
•	Dance of variables evolves, embracing a monthly contribution of CHF 15,000 
•	Symphony reaches its zenith, with a musical monthly net profit of CHF 5,000 
 
Year 3 
•	A triumphant anthem reverberates, heralding monthly revenues of CHF 40,000 
•	Steadfast refrain of fixed costs at CHF 28,000 orchestrates the ensemble. 
•	Crescendo of variables swells to CHF 18,000 monthly. 
•	Final crescendo bequeaths a monthly net profit of CHF 10,000 
 
Feasibility Assessment & Recommendation 
            The potential succeeds spectacularly via astute evaluation and gastronomic creativity. By harnessing the essence of this trending movement, we seamlessly mesh our distinct offering the mini tart shop symphony - into the larger context of culinary innovations. 
A story of financial predictions, carefully balanced by caution, charts a path toward sustained growth, culminating in a profitable zenith. The alignment between owners' equity and prospective lenders creates a symphony of capital sources within the investment landscape (Wier, 2020).  
Buoyed by our relentless pursuit of perfection, we wholeheartedly advocate proceeding with the tart shop venture, securing robust financial backing. A fusion of flavors and wishes arranged to align with the preferences of Al Ahsa seamlessly. Understanding the differentiation between fixed and variable costs is essential for gaining insight into a company's complete cost framework, as both total costs and variable costs contribute to forming a comprehensive view of the business's financial landscape. This comprehension is crucial for making informed assessments about the company's spending (Weygandt et al., 2020). 
Such expenditures as rent, insurance, and wages are referred to as fixed costs since output volume does not affect them. 
Variable costs, such as the price of materials and labor, are expenditures whose amounts vary depending on the output volume. 
Fixed costs are crucial for budgeting and planning while variable costs are crucial to comprehending a company's profitability. A table summarizing the primary distinctions between fixed and variable costs is provided below: 
 
 	Fixed Costs 	Variable Costs 
Do they change? 	No 	Yes 
Based on Production 	No 	Yes 
Direct or Indirect 	Indirect 	Direct 
Examples 	Rent, interest, insurance, depreciation, property tax 	Labour, utilities, raw materials, shipping, commissions 
Figure 1 Fixed Cost vs. Variable Cost 
 
Sales forecasting holds significant importance as it enables businesses to make informed decisions regarding their future operations, marketing strategies, and allocation of resources (Tallon et al., 2019). Accurate sales forecasting allows businesses to anticipate future demand, identify potential challenges or opportunities, and adjust their strategies as required. It is possible to combine actual and predicted sales data into a single line on an Excel line chart using two data series, one for real sales and the other for expected sales. To achieve this, the first data series is changed to a solid blue line and the second to a dotted red line. Consequently, a single-line chart that displays current and anticipated sales data is produced. 
Suppliers: 
The foundations for our rapid scalable growth are crafted upon two vital supply alliances with distinguished regional institutions. Our primary partner, Arzak Plus, is the sultan of Saudi edible e-commerce, boasting an unrivalled catalogue of over 3000 epicurean products from esteemed global brands. As pioneers in quality arrangements, feast visualization, and harmonized deliveries to one’s doorstep, they empower us to uphold delightfully reliable tart adventures even as our galleries multiply across the kingdom.
Our secondary partner, FoodChoice, is a seasoned importer since 2005 presiding over extensive networks of artisanal products from overseas and domestic artisans alike. Their meticulous handling paired with regional logistics dexterity furnishes resilience to our supply chain. Moreover, FoodChoice’s insights into the ever-changing preferences of patrons shall accelerate innovations to our menus. Through repetition, agility, and a shared dedication to peerless service even upon expanding, these specialized supply chains mitigate the risks that accompany ambitious growth. With Arzak Plus and FoodChoice commandeering operations close to home, our focus persists on sparking both mammoth and petite joys with every tart we craft.
 

Conclusion 
           This extensive investigation discloses a remarkable undertaking on the cusp of redefining the epicurean experience in Al Ahsa with the launch of a slight tart store. The prospects success is evident by combining diligent market evaluation, strategic conceptualization, and prudent financial planning. The planned tart shop charms Al Ahsa's population via combining bespoke experiences with an orchestrated flavor. Our roadmap charts an upward trajectory toward unwavering success and reaching a climactic milestone. By combining enterprising zeal with culinary craftsmanship, this project takes the opportunity to leave its mark on the culinary landscape of Al Ahsa. With unwavering assurance, we propose this sweet enterprise, welcoming financiers to savor the melody of flavors and sensations that promises to deliver. 
  
References:
 
Lohnes, J.M., 2022. Insurgent Geographies: The Production of Territorial Libya, 1835– 1935 (Doctoral dissertation, Cornell University). 
 
Mondloch, K., 2022, September. The influencers: van Gogh immersive experiences and the attention-experience economy. In Arts (Vol. 11, No. 5, p. 90). MDPI. 
 
Reed, A., 2017. Slow art: The experience of looking, sacred images to James Turrell. Univ of California Press. 
 
Richards, R., Kernek, C., Ingram, K. and Campbell, K., 2023. Entrepreneurship and Decision 
	Making: 	Have 	Your 	Cake 	and 	Eat 	it 	Too. Journal 	of 	Business 	& 
Entrepreneurship, 32(2), p.3. 
 
Rodriguez, M., 2023. Brand storytelling: Put customers at the heart of your brand story. Kogan Page Publishers. 
 
Tabacki, N., 2020. Consuming Scenography: The Shopping Mall as a Theatrical Experience. 
Methuen Drama. 
 
Tallon, P. P., Queiroz, M., Coltman, T., & Sharma, R. (2019). Information technology and the search for organizational agility: A systematic review with future research possibilities. The Journal of Strategic Information Systems, 28(2), 218-237. 
 
van Hove, N. and Regeer, H., 2021. Integrated Business Planning: A New Narrative for an Old Process. Foresight: The International Journal of Applied Forecasting, (63). 
 
Weygandt, J.J., Kimmel, P.D. and Aly, I.M., 2020. Managerial Accounting: Tools for Business Decision-Making. John Wiley & Sons. 
 
Wier, C.R., 2020. Animating Performance: Tracing Venice’s Resonant Diva Attraverso il Palco e la Soglia. York University (Canada). 
 
Appendices
Appendix A - Pro Forma Financial Statements 
The overture of projected financial statements echoes with numerical eloquence: 
Year 1 Revenue: 
•	Mini Tart Shop Sales: CHF 300,000 
•	Beverage Sales: CHF 50,000 Total: CHF 350,000 Cost of Goods Sold: 
•	Tarts: CHF 90,000 
•	Beverages: CHF 15,000 Total COGS: CHF 105,000 Gross Profit: CHF 245,000 Operating Expenses: 
•	Rent: CHF 60,000 
•	Labour: CHF 100,000 
•	Marketing: CHF 20,000 
•	Other: CHF 50,000 Total: CHF 230,000 Net Profit: CHF 15,000 
 
 
Appendix B - Envisaged Customer Traffic Year 1: 
•	Daily Customers: 75 
•	Average Transaction: CHF 8 
•	Monthly Transactions: 1,800 Year 2: 
•	Daily Customers: 125 
•	Average Transaction: CHF 10 
•	Monthly Transactions: 3,000 Year 3: 
•	Daily Customers: 175 
•	Average Transaction: CHF 12 
•	Monthly Transactions: 4,200 
 
The symphony of entrepreneurship, meticulously composed and resoundingly orchestrated, unveils the tart shop venture as a harmonious overture to culinary innovation in Al Ahsa. It is an epicurean pursuit poised to transcend gustatory realms, catalyzing a symphony of flavors, experiences, and success.  
 
 
 
 
Figure 2 Sales Forecast Chart 
Appendix D: (The chart of the retail e-commerce sales worldwide from 2014 to 2025) 
 
 
 
 






Appendix E: Shop’s Logo 
 
 
 
 
 	  
Appendix F: Shop’s Menu