I.
INTRODUCTORY PAGE
"Sweetest Moments"
Name: Alliyah Allego
Address: Brgy. Destacado, San Vicente
Name: Nathaniel R. Delabajan
Address: Brgy. Mongolbongol, San Vicente
Name: Kyra D. Garpesa
Address: Brgy. Destacado, San Vicente
Name: Jhon-rey M. Toyco
Address: Brgy. Destacado, San Vicente
Name: Cholo D. Castillo
Address: Brgy. Mongolbongol, San Vicente
Product:
The primary product will be graham balls, a type of sweet snack made with crushed graham
crackers, sweetened condensed milk, and various toppings.
Target Market:
Our target audience is for any ages who doesn't suffer with any types of illness that might be
triggered by too much sweets.
Sales Channels:
We will use social media to promote our products and to receive orders ahead of the time of
delivery.
Production:
We will first start small and if it hits and click, then we will start to add and improve and make it
bigger time by time.
Logo:
"Sweetest Moments"
Branding:
Sweetest Moments, a gourmet graham ball business, seeks 500 Php in funding to establish a
commercial kitchen and launch online sales. Our unique, handcrafted graham balls offer a
variety of flavors and fillings, targeting a growing market of consumers seeking high-quality,
artisanal snacks.
ENVIRONMENT AND INDUSTRY ANALYSIS
Environment Analysis:
•Customers: Our target customers are sweet tooths of any age but is in good health.
•Competitors: There no direct competitors, however there are businesses such as; Spill the Tea,
Ambo's Siomai, and Teptep's Burger that can be considered as threats because they also sell
snacks.
•Suppliers: As a business who's starting small, Nanay Weling's Variety Store will be our main
ingredients supplier, and for the packaging Lola Milagring's Variety Store will be our secured
supplier.
Industry Analysis:
•Industry Size and Growth: There are over 7,000 people living in our municipality, including the
people living on the islands (which we also considered as customers because we can deliver our
goods to the islands every Tuesday for free). Considering the salary or net worth of the people,
we estimated our business to spread to over 4,000 people around our municipality.
•Industry Trends: Due to social media trends, the demand of healthy, affordable, and
"instragramable" treats are getting higher, which is why our product is a perfect fit, because it
serves not only the taste buds but also the "thought" buds.
• Competitive Landscapes: Currently, there are only few indirect competitors who sells other
snacks, but we are rest assured that it will not be a big threat to us, since there are still no other
businesses that sells the same product as ours.
DESCRIPTION OF THE BUSINESS
Sweetest Moments offers handcrafted graham balls made with love and the finest ingredients.
Each bite is a delightful explosion of flavor, created from time-honored recipes and a passion
for baking. We use only the freshest ingredients to ensure a superior taste and texture,
guaranteeing a truly unforgettable treat. Our delicious graham balls are perfect for anyone of
any age who enjoys a sweet treat, provided they have no health conditions that would be
aggravated by sweets.
PRODUCTION PLAN
•Recipe and Ingredients
-Standardized Recipe
Graham Crackers 1 pack
Condensed Milk ½ cup
Fillings (Optional)
Toppers (Optional)
• Production Process
-Preparation
Step 1: Sanitize the area and make sure to make everything neat and clean before starting.
Step 2: Ready all the ingredients and utensils needed.
Step 3: Open one (1) pack of Graham crackers and crash it into a powder.
Step 4: Mixed in ½ cup of condensed milk.
Step 5: Mixed together until dough.
Step 6: Cut into small pieces, good enough to make 15 pieces.
Step 7: Flatten and then add the filling.
Step 8: Shape into a circle and dip into the toppers.
-Packaging
Step 1: Put four pieces inside a pack lunch box.
Step 2: Add more toppers.
Step 3: Close the lid and then paste the logo sticker.
OPERATION PLAN
-Ingredients Sourcing
Our ingredients will mainly come from a typical variety store and we've decided to chose Nanay
Weling's Variety Store because they supply good ingredients.
-Ingredients Storage
To keep our ingredients fresh and long-lasting we will keep it in a place that is suggested to us
whether in a cool or warm place to lessen the expenses of buying new ingredients due to
improper storage, and also to keep it clean, healthy, and edible.
-Quality Control
To provide good satisfaction to the customers, we planned to use the same measurements to
produce the exact proportion of our products, and to use exact same ingredients. However it
will depend on our beloved customers feedback about product, we are always open for
comments and suggestions.
•Production Capacity and Scheduling
-Production Capacity
We estimated a total of 10-15 boxes per day of production.
•Equipment and Facilities
-Equipment List
Mixing Bowls
Blender/Food Processor
Pack Lunch Box
Disposable Spoon
Ladle
•Hygiene and Safety
-Hygiene Procedures
Starting a business selling our homemade graham balls is actually needs a lot, so we came to an
idea to use our very own kitchen as our business kitchen, we are keeping it tidy as possible to
keep our health good. Excessive cleaning and disposal of unused and unsanitary objects are our
main goal inside our kitchen. Using hairnets and cooking gloves is also a must for all of us
(especially, staffs assigned in the kitchen). And lastly, proper washing and sanitizing of kitchen
wares and all.
-Safety Procedures
Proper usage of machines such as blender and can opener is a must to learn to prevent any
injuries. That is why we searched for tips and ways to use our machines the right way. Studying
everything beforehand to not cause trouble should be normalized.
•Waste Management
-Waste Reduction
Providing a proper waste disposal bin for each category of trash is a good way of reducing
waste, preventing our product to be contaminated with bacterias from the waste.
MARKETING PLAN
"Sweetest Moments" is a home-based bakery dedicated to crafting irresistible, homemade
graham balls. We strive to create a nostalgic experience for our customers, offering unique
flavor combinations while using the highest quality ingredients. Our target market includes
families, dessert enthusiasts, and event organizers seeking a delicious and memorable treat.
We'll offer a variety of graham ball options, with pricing starting at 30 PHP for a single serving.
To promote our delicious creations, we'll leverage local events, social media, and positive word-
of-mouth marketing. We'll also offer enticing promotions, such as BUY 3 , TAKE 1 FOR FREE and
10% discount for 3 times purchase to attract new customers and reward our loyal fans. With a
commitment to both quality and customer satisfaction, "Sweetest Moments" aspires to
become a beloved local destination for all things graham ball goodness.
ORGANIZATIONAL PLAN
Key Personnel:
Manager/Chief Chef/ Business Manager:
Alliyah Allego
Chef:
Kyra D. Garpesa
Clarence B. Masdo
Delivery:
Nathaniel R. Delabajan
Johnrey M. Toyco
Packaging:
Nouie John P. Ombrog
Cholo D. Castillo
Business Structure:
General Partnership
Legal Consideration:
"Sweetest Moments" will operate as a general partnership, with seven owners sharing in the
profits, losses, and liabilities equally. We will operate out of San Vicente, Northern Samar, and
will adhere to all applicable local, state, and federal laws and regulations. We will obtain the
necessary permits and licenses, including a food handler's permit, any required home-based
business permits from the municipality of San Vicente, a sales tax license, and relevant food
safety certifications. We will prioritize food safety by implementing strict sanitation practices,
using food-safe packaging, and ensuring accurate ingredient labeling. To protect our business
and its owners, we will obtain comprehensive liability insurance, worker's compensation
insurance (if applicable), and product liability insurance. We will carefully manage our
relationships with suppliers through written contracts, and we will uphold ethical business
practices in all interactions. By prioritizing legal compliance and ethical business practices,
"Sweetest Moments" aims to establish a solid foundation for long-term success.
FINANCIAL PLAN
Assumptions:
Selling Period: 10 days
Price per Box: 30 pesos
Target Sales: 100 boxes
Ingredients Cost per Box: 10 pesos
Packaging Cost per Box: 5 pesos
Marketing Cost: 50 pesos
Initial Investment: 700 pesos
Pro Forma Balance Sheet
As of March 10, 2025
Assets
Current Assets Amounts
Cash 700 PHP
Account Receivable 0
Inventory (ingredients & packaging) 650
Total Current Assets 1350 PHP
Non-Current Assets 0
Equipment 0
Intangible Assets 0
Total Non-Current Assets 0
Total Assets 1350 PHP
Liabilities and Equity Amounts
Current Liabilities 0
Account Payable 0
Non-Current Liabilities 0
Long-term Debt 0
Owner's Equity 100 PHP
Owner 1 100 PHP
Owner 2 100 PHP
Owner 3 100 PHP
Owner 4 100 PHP
Owner 5 100 PHP
Owner 6 100 PHP
Owner 7 100 PHP
Total Equity 700 PHP
Total Liabilities and Equity 700 PHP
Pro Forma Income Statement
For the Period Ended March 21, 2025
Revenue Amount
Sales Revenue 3000 PHP
Total Revenue 3000 PHP
Expenses :
Cost of Goods Sold
Ingredients 1000 PHP
Packaging 500 PHP
Marketing Expenses 50 PHP
Total Expenses 1550 PHP
Net Income 1450 PHP
Cash Flow
Assumptions:
- Initial Investment: ₱700
- Selling Price per Box: ₱30
- Daily Sales: 10 boxes (which equals 100 total boxes sold over the 10 days)
- Ingredient Cost per Box: ₱10
- Packaging Cost per Box: ₱5
- Marketing Cost: ₱50 (for the entire 10-day period)
Day Cash Inflow (₱) Cash Outflow (₱) Net Cash Flow Cumulative Cash
(₱) (₱)
Start 700 0 700 700
1 300 150 150 850
2 300 150 150 1000
3 300 150 150 1150
4 300 150 150 1300
5 300 150 150 1450
6 300 150 150 1600
7 300 150 150 1750
8 300 150 150 1900
9 300 150 150 2050
10 300 150 150 2200
Break-Even Analysis
To determine the number of boxes of graham balls that need to be sold to cover all fixed and
variable costs, resulting in zero profit or loss.
Assumption:
- Selling Price per Box: ₱30
- Variable Costs per Box: ₱15 (₱10 ingredients + ₱5 packaging)
- Fixed Costs: ₱50 (marketing for the entire 10-day period)
Calculations:
Contribution Margin per Box:
- Selling Price - Variable Costs = ₱30 - ₱15 = ₱15
Break-Even Point (in Boxes):
- Fixed Costs / Contribution Margin per Box = ₱50 / ₱15 = 3.33 boxes
Interpretation:
Sweetest Moments needs to sell approximately 4 boxes of graham balls to cover all fixed and
variable costs. This is because we can't sell a fraction of a box. To achieve profitability, we need
to sell more than 4 boxes. Any sales above 4 boxes will contribute to our profit.
ASSESSMENT RISK
"Sweetest Moments," like any entrepreneurial venture, operates within a landscape of inherent
risks that could disrupt its operations and profitability. Operational risks, such as fluctuations in
the availability or price of key ingredients, underscore the need for proactive supplier
relationships and robust inventory management. Maintaining consistent product quality with
reliable recipes and rigorous production processes is equally critical.
Financial risks, including insufficient cash flow and miscalculations in pricing, demand a well-
defined budget and a thorough understanding of market dynamics. To mitigate these, securing
additional funding through loans or other options, and closely monitoring cash flow through
accurate financial records, are essential. Marketing risks, such as limited reach and ineffective
strategies, require a targeted approach to reach potential customers. This might involve
leveraging online platforms, participating in local events, or exploring alternative marketing
channels like social media or influencer collaborations.
Furthermore, competitive risks, including the emergence of similar businesses offering graham
ball products, necessitate differentiating Sweetest Moments through unique flavors, high-
quality ingredients, or a compelling brand narrative. Building a strong reputation for customer
service and creating a loyal customer base can also help set Sweetest Moments apart.
Compliance with food safety regulations is paramount, ensuring the business operates within
legal frameworks and maintains high safety standards.
A proactive risk management approach involving regular review and adaptation is crucial for
Sweetest Moments to navigate these challenges. Strategic mitigation, informed by thorough
risk assessments and continuous monitoring, will empower the business to capitalize on
opportunities and achieve sustained growth.
EXECUTIVE SUMMARY
Sweetest Moments is a startup gourmet food business specializing in handcrafted graham balls.
We aim to disrupt the snack market by offering a premium, artisanal product that caters to
consumers seeking high-quality, delicious, and convenient treats. Our graham balls stand out
through unique flavor combinations, high-quality ingredients, and attractive packaging,
appealing to a broad target market of adults and families. We are seeking [Amount] in seed
funding to establish a commercial kitchen, build our initial inventory, and launch online sales.
Products and Services:
Our core product is the gourmet graham ball, a no-bake treat made with premium crushed
graham crackers, sweetened condensed milk, and a variety of high-quality fillings and coatings.
We will initially offer a core range of flavors, including:
Classic: Traditional graham cracker base with a dusting of powdered sugar.
Chocolate Decadence: Graham cracker base with a rich chocolate coating and chocolate
chips.
Peanut Butter Perfection: Graham cracker base with a creamy peanut butter filling and a
sprinkle of chopped peanuts.
Sprinkle Pop: Sweet graham ball with a splash of colorful sprinkles and sweet chocolate filling to
add a sweet surprising flavor in every bite.
Future product development will focus on seasonal flavors and incorporating customer
feedback to expand our offerings. We will also explore potential partnerships with local
businesses to offer unique flavor collaborations.
Market Analysis:
The snack food market is a large and growing industry, with increasing demand for healthier,
more convenient, and premium-quality options. Our target market includes health-conscious
adults seeking healthier alternatives to processed snacks, as well as families looking for
delicious and convenient treats for children. Our competitive analysis reveals a gap in the
market for high-quality, artisanal graham balls. Existing competitors often focus on mass-
produced, lower-quality products. Sweetest Moments will differentiate itself through superior
ingredients, unique flavor combinations, and a strong brand identity.
Marketing and Sales Strategy:
Our marketing strategy will focus on building brand awareness and driving online sales. This
will involve:
E-commerce website : A user-friendly website with online ordering and secure payment
processing.
Social Media Marketing: Targeted campaigns on platforms like Instagram and Facebook to
reach our target audience.
Local Partnerships: Collaborations with local businesses, such as cafes and health food stores,
to expand our reach.
Farmers Markets and Food Events: Participation in local events to increase brand visibility and
generate sales.
Influencer Marketing: Collaborations with food bloggers and influencers to promote our
products.
Operations Plan:
We will establish a commercial kitchen that meets all health and safety regulations. This will
involve securing a suitable location, purchasing necessary equipment (mixers, ovens, packaging
machines), and obtaining all required licenses and permits. Our production process will be
optimized for efficiency and quality control, ensuring consistent product quality and timely
order fulfillment. We will implement rigorous quality control measures at every stage of
production, from ingredient selection to packaging. Our supply chain will be carefully managed
to ensure the timely procurement of high-quality ingredients.
Management Team:
Manager/Chief Chef/ Business Manager:
Alliyah Allego
Chef:
Kyra D. Garpesa
Clarence B. Masdo
Delivery:
Nathaniel R. Delabajan
Johnrey M. Toyco
Packaging:
Nouie John P. Ombrog
Cholo D. Castillo
Financial Projections:
Pricing:
- 30 PHP per box
- Weekly Sales Goal: 960 PHP
Total Sales Goal (2 weeks): 1920 PHP
Funding Request and Use of Funds:
We are seeking 700 Php in seed funding to support the launch of Sweetest Moments The funds
will be used for the following:
- Initial inventory and ingredient procurement: 400 Php
- Packaging and labeling materials: 300 Php
Sweetest Moments is poised to capitalize on the growing demand for high-quality, artisanal
snacks. Our unique product, strong marketing strategy, and experienced management team
position us for success. We are confident that with the requested funding, Sweet Surrender will
become a leading brand in the gourmet graham ball market. We invite you to partner with us
on this exciting journey.
