The idea is to establish a company provide services of healthy breakfasts in Dublin. - Product description - Market overview - Marketing Plan - Operational Plan - Organizational Plan - Financial Plan - Executive summary

1. Ireland: Healthy
Breakfast Delivery
Prepared by Ksenia Udovitskaya
and HSE MIB team

2. The product

3. WHAT WE OFFER
We offer a range of products either in standard sets or
customized sets suitable for breakfast. All the products are
healthy and with a high nutritional content that will provide
with the right amount of energies and a good taste to start
the day at the best.
Beans, Eggs, Potatoes, Mushrooms, Ham, Sandwiches,
Cereals, Oatmeal, Mixed Nuts, Greek Yogurt, Eggs, Waffles,
Protein Pancakes, Fruit, Honey, Croissant.

4. 1) Choose your meal plan: standard or customized
a. 1 meal
b. 4 meals per week
c. 7 meals per week
2) Order and receive it at your address
3) Eat and Enjoy!
Service Description: How it works

5. Uniqueness of the service:
• Fresh, healthy and comes to your house on time
• We serve only breakfasts and snacks
• Very high quality food
Competitive advantage: time delivery and fresh
products at competitive prices
Service in a nutshell

6. Business model
Picking, that is sale of related goods or services
together. This model is characteristic of the institutions
of a fast food selling several separate dishes as lunches,
our model gives the chance to order not only products
of local preparation, but also fresh products from other
countries (for example fruit)

7. OUR MARKET

8. Incidence of having Breakfast in the morning
Monday Tuesday Wednesday Thursday Friday Saturday Sunday
82% 89% 86% 86% 90% 87% 90%
statista.com. Incidence of having breakfast in the morning in Ireland in 2016, by days of the week
87%
13%

9. Consumer Trends and
Needs: healthy food
• Healthy breakfast items are of primary
importance when shopping for
breakfast items, with consumers
looking to enhance their own health
through food choices
• 23% of people have changed what
they eat for breakfast recently, 60% of
them making a healthier choice, 15%
having a bigger breakfast.

10. Consumer preferences have changed towards
healthy eating
65%
26%
22%
15%
12%
10%
0% 10% 20% 30% 40% 50% 60% 70%
Healthier choice
Having hot or cooked breakfast
Eating instead of tea/coffee
Bigger breakfasts
Breakfasts on the go
Breakfasts out of home
statista.com. Share of changes made by individuals in Ireland and Great Britain, 2016

11. Nutrition Facts
Per 100g
of
product;
all the
figures are
expressed
in grams
Product Calories Fat Protien Carbohydr
ate
Almonds 575 49 21 22
Greek
Yogurt
87 5 7 3
Oatmeal 307 5 11 56
Waffle 312 10 7 49

12. Trending food in Ireland (% of growth)
37%
35%
31%
28%
26%
24%
6%
0%
5%
10%
15%
20%
25%
30%
35%
40%
Gluten free
bread
Protein shakes Homemade
sauces
Porridge Smoothies Yoghurt Honey

13. Type of distribution 2010 2011 2012 2013 2014 2015
Store-Based Retailing 98,2 98,1 97,9 97,9 97,7 97,6
- Modern Grocery
Retailers 80,9 80,4 80,3 80,3 80,4 80,4
- Hypermarkets 2,8 2,8 3,7 3,7 4,4 4,6
- Supermarkets 64,6 63,9 62,9 62,7 62 61,4
- Independent Small
Grocers 6,5 6,4 6,4 6,3 6,2 6,2
Non-Store Retailing 1,8 1,9 2,1 2,1 2,2 2,4
- Internet Retailing 1,4 1,5 1,6 1,7 1,8 1,9
Distribution of Health and Wellness by Format in
Ireland Value 2010-2015

14. Consumer Profile
• Demographic: male and female, any age, cities, any ethnicity
• Socioeconomic: students, workers, middle/high income
• Brand affinity: identify themselves as people who enjoy life, still keeping a balance.
• Psychographics: healthy and satisfactory lifestyle, active and sporty personality
• Generation: baby boomers, generation x and y, Millenium.
• Geography: main Irish cities (Dublin, Cork, Limerick, Galway, Waterford)
• Benefits sought: healthy food, time saved.

15. Internet retailing in Ireland by category
0
100
200
300
400
500
600
700
800
Apparel and
Footwear
Beauty and
Personal
Care
Food and
Drink
Consumer
Electronics
Home Care Consumer
Appliances
Media
Products
Toys and
Games
2010
2015
Foreca
st
(2020)
euromonitor.com. Internet retailing in Ireland, Jan. 2016

16. Market size
• Almost 20% of the land is devoted to farming.
• The staples of the Irish diet have traditionally been
potatoes, grains (especially oats), and dairy
products.
• €26bn turnover in the sector
• €10.5bn worth of exports in 2014 to 120 countries
• Half of exports by indigenous Irish companies
• Destinations – UK 40%, rest of Europe 31%,
international markets 29%

17. Marketing Plan

18. Marketing budget
Jan-17 feb-17 mar-17 apr-17 May-17 Jun-17 Jul-17 Aug-17 Sep-17 Oct-17 nov-17 Dec-17 Total
Branding € 3.600 € 0 € 0 € 0 € 0 € 0 € 0 € 0 € 0 € 0 € 0 € 0 € 3.600
Website € 4.010 € 10 € 10 € 10 € 10 € 10 € 10 € 10 € 10 € 10 € 10 € 10 € 4.120
Social
media ads € 1.500 € 1.500 € 0 € 0 € 1.500 € 1.500 € 1.500 € 0 € 1.500 € 0 € 0 € 1.500 € 10.500
Content
marketing € 2.000 € 1.000 € 0 € 1.000 € 0 € 1.000 € 0 € 1.000 € 0 € 1.000 € 0 € 1.000 € 8.000
Traditional
marketing € 2.700 € 0 € 2.700 € 0 € 2.700 € 0 € 2.700 € 0 € 2.700 € 0 € 2.700 € 0 € 16.200
Events € 4.500 € 0 € 0 € 0 € 0 € 0 € 0 € 0 € 0 € 0 € 0 € 0 € 4.500
Total
€
18.310 € 2.510 € 2.710 € 1.010 € 4.210 € 2.510 € 4.210 € 1.010 € 4.210 € 1.010 € 2.710 € 2.510 € 46.920

19. Marketing Channels
Local press
Social media
Online (display
and contextual)
POSM
Sponsorship

20. Services that exist in London and Vancouver

21. Benchmark Analysis of
Prices
Product Vancouver London
Smoothies C$ 8 = € 5.5 £3 = € 3.3
Pancakes C$ 12.5 = € 8.6 £ 8.5 = € 9.4
The classic set C$ 12 = € 8.2 £ 6.25 = € 6.9
The French
burger
C$ 14.3 = € 9.8 £ 6.5 = € 7.2
Fruit plate C$ 12 = € 8.2 -

22. Our Prices
Product Price
Smoothies €4
Protein Pancakes (4
pieces)
€3.50
The Classic Set €7.50
The French Burger € 7
Fruit Plate €5
Protein brownie € 3.50
Mixed nuts (50 gr) € 2
Greek yoghurt (150 gr) € 2
Porridge € 3
English breakfast: Low-fat
sausage, 2 boiled eggs,
beans, 2 whole bread
slices, 1 tomato
€ 7

23. OUR SET
Porridge at
choice
• Porridge with
cacao
• Porridge with
Greek yoghurt
• Porridge with
honey
• Porridge with
milk
• Porridge with
fruit
Smoothie at
choice
• Energizing
• Low-calories
• Anti-oxidant
Sweet at
choice
• Protein brownies
• Protein pancakes
€10

24. Operational Plan

25. Manufacturing Operations
Manufacturing is partially on us, but we are going to
lease a restaurant’s kitchen when it will not be used,
i.e. nights and early mornings, subcontracting the
cooks.
We will entirely provide:
• packaging
• online order in website
• punctual delivery
We are going to establish partnerships with local
farmers and producers to provide our clients with
genuine and natural products.

26. New Materials Usage and Packaging
Suppliers of new materials (Ireland)
Scallan's Food Packaging, Du Pont, Paptic, Fispak (nnovative food solutions),
Greenman Packaging
Key purposes of packaging
• Protection in relation with tampering resistance, special physical, chemical,
or biological needs
• Preservation of food temperature
• Purchasing a large volume of materials for cost efficiency
• Placing a logo on packages
Types of materials
Aseptic processing (Greek yogurt, whole eggs), boxes (cereals, sandwiches,
ham), bags (potato chips, mixed nuts), hot food carton (Noodle Box Style)
(potatoes, scrambled eggs), square clamshell box (burgers, waffles), flexible
package (mushrooms, beans, fruits, honey, croissant), pallets (package of the
order-delivery)
 Environmental new
material replacing paper
and plastic, recyclable and
resource efficient
 Material originating from
sustainably managed
forests. These products
include our coffee cups,
kraft take-away boxes,
bakery bags and sandwich
wedges.

27. Cost of Manufacturing the Product
Manufacturing cost Burger cost price (per product)
Direct material cost (products
price, packaging)
Product price. Retail prices. Meat (100G) €1.0 + bread €0.3 +
sauce €0.3, salad €0.2, tomatoes €0.2 = €2 (1)
Packaging. Sugarcane square clamshell box €42 (200 units) =
€0.21, carry bag (200 units) €18 = €0.09 per unit
Direct labor cost (salary, food
preparation space rent)
Salary. Kitchen Chef €10.20 per hour (2)
15 min. per dish = €2.5
Newmarket Kitchen space rent €22 per week, €4.4 per day, €1 per
hour = €0.4 (3)
Manufacturing overhead (wash-
up, taking out the trash)
5% from a sum = €5.2 * 1.05 = €5.46
Total (burger cost) = €5.46
(1)Tesco stores average prices
(2) Payscale, currency converter
(3)
http://www.newmarketkitchen.com
Inventory usage. All unused products in the cooking
process will be sent to underprivileged citizens.

28. Partnership
• Partnership
contract with a
delivery company
(Delivery)
• Partnership
contract with
restaurants (Food
Preparation)
Sharp Decrease in Costs
•No investments and
maintaince of equipment
•Avoidance of the
minumum required
amount of working hours
per employee

29. Raw Materials and Suppliers
• Farms
• Large vegetable
warehouses
• International
suppliers of fruit
• Dairy farms
• Porridges
• Fruit
• Dairy products
• Vegetables

30. Transportation
• Needs: on-time delivery
• Demand coverage from 6:00 to 11:00
• Partnerahip with Ubereats (average delivery time
34 min.)
• Semi-variable cost

31. Location
Operational Location: 3 restaurants respectively located
at South, North, and West of Dublin
The restaurants will be rented from 5:30 to 11:00, 7 days
a week.
Administrative Location: in any office of Dublin
The office will be rented as well all the hours
Office Equipment will be bought (computers and
techological devices) and the rest will be a part of the
rent (office furniture)

32. Costs
Fixed Costs
• Rent office = 500€ per month
• Utility = included
• Internet & Telephone = 40€ per
month
• Salaries = Freelance Lawyer 900€
per month, Data Analyst 900€ per
month
• Asset Depreciation = straight-line
depr. 10% per year
• Chef = 2000€ per month x 3
• Kitchen space rent = 90 € per month
x 3
• Office Equipment = 80€ per month
Variable Costs
•Cost of Good Sold = 35% of Revenues
•Taxes = 12.5% of EBT
Semi-variable Costs
•Delivery = fixed part and variable part
(to negotiate)

33. Organizational Plan

34. Our business will be a private limited company (Ltd), the business is a separate legal entity
than the owners. The owners and managers are only liable for the business up to the amount
they have invested in the company and are not liable for the debts incurred by the company
unless they have signed a personal guarantee.
The company must be registered with the Companies Registration Office (CRO) and the
company reports and accounts must be returned to the CRO each year. The shareholders'
liability, should the company fail, is limited to the amount, if any, remaining unpaid on the
shares held by them.
http://www.citizensinformation.ie/en/employment/types_of_employment/self_employment/setting_up_a_business_in_ireland.html
https://www.cro.ie/Registration/Company
BUSINESS FORMAT

35. EEA and Swiss nationals do not require a business permission to establish a business in Ireland
and they do not require a visa to visit, travel to, live or work in Ireland. Non-EEA nationals can
establish a business in Ireland but they require permission to do so.
If you are not from EU, you should apply for a business permission. This is a written permission
from the Minister for Justice and Equality that allows you to establish and engage in a business
in Ireland for a certain period. If you are applying for a business permission to start a business in
Ireland, you must meet the following strict criteria:
• You must have at least €300,000 of your own money to invest in business in Ireland.
• Your business must create employment for at least 2 Irish or EEA or Swiss nationals or at least
maintain employment in an existing business
• Your business must add to the commercial activity and competitiveness of the State
• Your business must be a viable trading concern and provide you with sufficient income to
maintain and accommodate yourself and any dependants without resorting to social
assistance or paid employment for which a General Employment Permit would be required
NON-RESIDENT IN IRELAND
Source:http://www.citizensinformation.ie/en/employment/types_of_employment/self_employment/coming_to_set_up_a_business_in_ireland.html

36. How much statutory redundancy pay you get
The amount of statutory redundancy pay you can get depends on
several things:
• how long you've worked for your employer
• your age
• your weekly pay
You have the right to:
• half a week’s pay for each complete year of employment when
you were below the age of 22
• a full week’s pay for each complete year of employment when
you were between the ages of 22 and 40 inclusive
• a week and a half’s pay for each complete year of employment
when you were aged 41 or above

37. Salaries in Ireland
Minimum salaries:
• Experienced adult worker €9.15 per hour
• Over 18 and less than 2 years since first job €8.24
• Over 18 and less than 1 years since began
first job €7.32
• Aged under 18 €6.41
Average salary:
• Individuals in the Republic of Ireland have an annual
gross income of €26,800

38. Salaries for our employees
Freelance Lawyer = €900
Data Analyst = €900
Chef = €2000
+1 Chef from October

39. In Ireland there is an income tax, a value added tax (VAT), and various other
taxes.
Employees pay pay-as-you-earn (PAYE) taxes based on their income, less certain
allowances. The taxation of earnings is progressive, with little or no income tax
paid by low earners and a high rate applied to middle to top earners, the top
marginal rate of tax (including USC and PRSI) is 52%.
However a large proportion of central government tax revenue is also derived
from VAT, excise duties and other taxes on consumption. The standard rate of
corporation tax is among the lowest in the world at 12.5%.
TAXES

40. Which taxes must the business pay?
Where an individual carries on business as a sole trader, he or she is
obliged – under the self-assessment Pay & File system – to pay Income Tax,
PRSI and USC on the profits of the business (as adjusted for tax purposes).
In addition, the sole trader must submit to the Revenue Commissioners
monies due under the PAYE system, the VAT system and the Relevant
Contracts Tax system (as appropriate).
Where two or more individuals carry on business in partnership, then
each partner is obliged – under the self-assessment Pay & File system – to pay
Income Tax, PRSI and USC on his or her shares of the profits of the business
(as adjusted for tax purposes). In addition, the partnership must submit to the
Revenue Commissioners monies due under the PAYE system, the VAT system
and the Relevant Contracts Tax system
Where the business is carried on via a company structure, then the
company is obliged – under the self-assessment Pay & File system – to pay
Corporation Tax on the profits of the business (as adjusted for tax purposes).
In addition, the company must submit to the Revenue Commissioners monies
due under the PAYE system, the VAT system and the Relevant Contracts Tax
system

41. Financial Plan

42. Year 1 January February March April May June July August Sept Oct Nov Dec Total
No of
orders 300 600 700 800 900 900 900 900 1000 1000 1000 1000 10000
Total
Income €3000 €6000 €7000 €8000 €9000 €9000 €9000 €9000 €10000 €10000 €10000 €10000 €100000
INCOME EXPECTATIONS 2017
• Cost of 1 meal = €10
• We expect 300 orders first month and 1000 orders per last month of
a year as we will have a massive promotion on the website and in
social networks.
• From February the amount of clients will increase constantly

43. PROFIT AND LOSS STATEMENT (2017)
• Manufacturing cost per product = €2.2
• We plan to purchase packaging wholesale (3000 items once) and the rest as required. Price per meal
= 0.09.
• Delivery driver wage = €10 per hour. He can handle 2.5 orders per hour. 1 order = €4. One order can
include 3 meals.
• Salaries and Wages = Freelance Lawyer €900, Data Analyst €900, Chef €2000. (+1 Chef from October)
• Marketing (1th month): website creation, branding, social media, content marketing, traditional
marketing), support in the subsequent months

44. PROFIT AND LOSS STATEMENT 2017-2020
No of sold items: 2018 = 20000, 2019 = 30000, 2020 = 40000
Marketing budget from volume of sales = 46% (first year), 27%, 20% and 18% in the next years
Breakeven point in 2019

45. Bank Loan
€100,000
.00
7 years
Bank of
Ireland
Business
Loan
6%
1 2 3 4 5 6 7Tot.
5,000 7,000 18,000 19,000 19,000 19,000 19,000 106,000
Bank Loan

46. 2017 2018 2019 2020 2021
Operations
Profit (loss) (64,801.00) (724.04) 42,317.00 68,797.00 70,860.91
Add-back deprecitaion 204.00 204.00 204.00 204.00 204.00
Inventory (3,000.00) (5,000.00) (9,000.00) 10,000.00 11,000.00
Changes in AR - - - - -
Changes in AP (2,000.00) (5,000.00) (8,000.00) (8,800.00) (9,680.00)
Interest (5,000.00) (5,000.00) (18,000.00) (19,000.00) (19,000.00)
Net Cash from
Operations (74,597.00) (15,520.04) 7,521.00 60,001.00 63,064.91
Investing
Sale of equipment - - - - -
Purchase of equipment (1,500.00) - - - -
Net Cash from Investing (1,500.00) - - - -
Financing
Dividends - - - - -
Borrowing 80,000.00 20,000.00 - - -
Net Cash from Financing 100,000.00 - - - -
NET CASH 3,903.00 4,479.96 7,521.00 60,001.00 63,064.91
Cash Beg (64,801.00) (724.04) 42,317.00 68,797.00 70,860.91
Cash End. (60,898.00) 3,755.92 49,838.00 128,798.00 133,925.82

47. Monthly Cash Flow 2017

48. DCF €891,103.70
Discount Factor (1/1+0.02)
TV
€7,195,236.36
Total Value
€8,086,340.05
Discounted Cash Flow 2017-2027

49. Executive Summary
Healthy Breakfast delivery is a service based in Ireland.
Consumers in Ireland are getting more aware of the importance of a healthy breakfast
but don’t have time to prepare it or to go to a cafè.
We will provide a quick delivery of healthy products and fresh fruit at competitive
prices
Healthy Breakfast delivery is a service that will provide clients with healthy and ready-
to-eat breakfast, which is one of the most important meals of the day. Our service will
help people stay healthy and fit.
Nowadays 65% of Irish population is switching to healthier choices for breakfast, the
most trending food are the healthy ones (gluten-free bread, porridge, smoothies, etc.)
We are five business students passioned about healthy lifestyle and we aim to make
people’s lives better

50. Executive Summary
The company plans to build a strong market position in Dublin, due to the mild
competitive climate in the area and the arising interest in healthy and organic food
among the citizens of Dublin
Our primary strategy is to develop a strong and sustainable healthy breakfast
delivery service as a convenient and cost-effective alternative for a restaurant or
home cooking.
Exit Strategy: to sell for amount > tot. value
The breakeven will be reached after 2 year

51. Thank you for your
attention!
If you have any questions please contact me:
kudovitskaya@gmail.com