TABLE OF CONTENTS

1.0 EXECUTIVE SUMMARY

 Introduction -------------------------------------------------------------------------- 3

 The Company ----------------------------------------------------------------------- 3

 Product and Services ------------------------------------------------------------- 4

 The Market -------------------------------------------------------------------------- 4

 Financial Considerations -------------------------------------------------------- 5

1.1 Goals and Objectives ------------------------------------------------------------- 6

1.2 Mission Statement ----------------------------------------------------------------- 7

1.3 Key to Success --------------------------------------------------------------------- 7

2.0 COMPANY SUMMARY

2.1 Company Ownership -------------------------------------------------------------- 7

2.2 Start-up Plan -------------------------------------------------------------------------

2.3 Company Location ----------------------------------------------------------------- 8

3.0 Situation Analysis

3.1 SWOT Analysis ---------------------------------------------------------------------- 9

4.0 Marketing Analysis Summary

4.1 Market Segmentation ------------------------------------------------------------ 10

4.2 Target Market Segment Strategy ----------------------------------------------

12

4.3 Market Mix --------------------------------------------------------------------------

12
 4.4 Market Needs -----------------------------------------------------------------------13

4.5 Competition Research ----------------------------------------------------------- 14

4.6 Sustainable Competitive Advantage ----------------------------------------- 14

5.0 Strategy and Implementation Summary

5.1 Competitive Edge ----------------------------------------------------------------- 15

5.2 Sales Strategy ----------------------------------------------------------------------

16

6.0 Management Summary

6.1 Organizational Structure --------------------------------------------------------- 17

6.2 Management Team --------------------------------------------------------------- 17

6.3 Personnel Plan --------------------------------------------------------------------- 20

7.0 Financial Plan

7.1 Projected Statement of Financial Condition -------------------------------- 22

7.2 5-Year Revenue/ Expenditure Forecast ------------------------------------- 23

Appendix A: Bakery Equipments ---------------------------------------------------------- 25

Appendix B: Pastry Bites Menu ------------------------------------------------------------ 30

Appendix C: Floor Plan ---------------------------------------------------------------------- 33

Appendix D: Legal Requirements --------------------------------------------------------- 34

1.0 EXECUTIVE SUMMARY

Introduction

Awareness of high quality baked goods is on the rise. Good bread is a rare

combination of nutrition, convenience, and luxury. Today's consumer has less

time to create wholesome bread, but increasingly appreciates the nutritional and

sensory benefits it provides. Good bread provides fiber and carbohydrates in a

convenient, low fat form that is portable and delicious. Good bread never goes

out of style.

Pastry Bites is a start-up bakery retail establishment located in Dasmarinas,

Cavite. Pastry Bites expects to catch the interest of a regular loyal customer base

with its broad variety of bread and pastry products. The company plans to build a

strong market position in the town, due to the partners' love of baking.

Pastry Bites aims to offer its products at a competitive price to meet the

demand of the middle-to higher-income local market area residents.

The Company
 Pastry Bites is incorporated in Dasmarinas, Cavite. It is equally owned and

managed by its two partners. Ms. Geraldine Pau has experience in sales,

marketing, and management. Ms. Jessa May Rodriguez brings experience in the

area of finance and administration. The company intends to hire two full-time

pastry bakers and six part-time salesclerks to handle customer service and day

to day operations.

Products and Services

Pastry Bites will stand out from the competition due to their uniqueness and

outstanding quality. Pastry Bites will offers a broad range of bread and other

pastry products as well as our specialty, cupcakes. Pastry Bites caters to all of its

customers by providing freshly prepared pastry products at all times during

business operations. Six to eight moderate batches of bread and pastry products

are prepared during the day to assure fresh baked goods are always available.

After establishing the business, Pastry Bites will research the possibility of

producing cakes to increase revenues. This investment would require

approximately Php1,000,000 for the purchase of equipment and ingredients. The

company will also pursue wholesale contracts. A self serve beverage cooler filled

with soft drinks will also help increase revenues.

The Market
 With bread being the country’s second staple after rice, the bakery business

is one of those ventures that are sure to bring multiple returns with just a minimal

investment.  Bread is the country’s second staple and everyone eats bread.

Though consumed mainly as breakfast and snack fare, bread is also taken at

lunch, usually as burgers and even dinner time. Bread is a convenience type of

food. You don’t have to sit and have a formal dinner just to eat bread. In fast food

shops, you may get your bread right at the counter and you even don’t have to

call a waiter to serve you. Bread, may be consumed while walking, riding a bus

or even while whiling away time anywhere.

Pastry Bites wants to establish a large regular customer base, and will

therefore concentrate its business and marketing on local residents, which will be

the dominant target market. This will establish a healthy, consistent revenue

base to ensure stability of the business.

Financial Considerations

Pastry Bites is armed with Php1,000,000 in startup funds and a lot of guts, we

are going to take plunge of starting our own business. It is composed of

Php250,000 investment of each of the partner and a loan of Php500,000 from a

bank that will cover the bulk of expenses. We will used our Php1,000,000 capital

in acquiring one bakeshop and that included some goodwill money for the recipe

and training.
 Pastry Bites anticipates sales of about Php1,000,000 in the first year,

Php1,500,000 in the second year, and Php2,250,000 in the third year of the plan.

Pastry Bites should break even by the third year of its operation as it steadily

increases its sales. Profits for this time period are expected to be approximately

Php653,792.60 on its third year, Php1,076,777.45 on its fourth year, and

Php1,671,352.05 on its fifth year. The company does not anticipate any cash

flow problems.

1,400,000.00

1,200,000.00

1,000,000.00

800,000.00 Pastries
Drinks
600,000.00 Deliveries

400,000.00

200,000.00

-
Year 1 Year 2 Year 3

1.1 Goals and Objectives

a. Attain sales of P1,000,000 in the first year.

 b. Increase second year sales by 50% and third year by 50% base on

second year sales.

c. Expand by the third year of business.

d. To develop a full menu by the end of our third year.

1.2 Mission Statement

Pastry Bites loves to bake! Through baking we aim to connect with our

community by creating great bread and pastry products at a competitive price to

meet the demand of the middle- to higher-income local market area residents.

1.3 Key to Success

Keys to success for Pastry Bites will include:

1. Providing the highest quality product with personal customer service.

2. Competitive pricing.

3. The neatness of the environment and the security of the location

4. Finding and hiring the most qualified and skillful employee

2.0 COMPANY SUMMARY

2.1 Company Ownership

Pastry Bites is a bakery managed by two partners. These partners represent

sales/management and finance/administration areas, respectively. The partners

will provide funding from their own savings, which will cover start-up expenses

and provide a financial cushion for the first months of operation. The company

plans to build a strong market position in the town, due to the partners' love in

baking.

2.2 Start-up Plan

Start-up Cost

Pastry Bites is a start-up company. Financing will come from the partners'

capital. The following chart and table illustrate the company's projected initial

start-up costs.

START- UP REQUIREMENTS
Current Assets:
Cash Required Php 100,000.00
Start- up Expenses
Legal (licenses, clearance etc…) Php 18, 503.72
Building Improvements Php 50,000.00
Machineries & Equipment Php 114,650.00
Rent Expense Php 24,000.00
Advertising Expense Php 8,000.00
Contract Labor Php 10,500.00
Total Requirements Php 307,150.00
2.3 Company Location

Pastry Bites is headquartered in the town of Dasmarinas. We are located in

Heritage Building near NCST, where all of our products are made from, stored in

and shipped from.

3.0 Situation Analysis

3.1 SWOT Analysis

Strengths

 We do have a creative flair

 Sustainable competitive edge of adaptability to all occasions, trends, and

consumer market needs

 Personal and flexible Customer Service

 Good ambiance for customers

Weaknesses

 First time business venture

 Start-up costs are only estimates

  Potentially could be understaffed if our product demand increases

drastically

Opportunities

 Capitalize on changing market

 Join the trend of modern cupcakes and cakes design

 Focus on large sales through participating at bridal fair

 Increased demand from a successful customer using the Internet to reach

new markets new technologies that allow you to improve product quality

Threats

 Financial problems could threaten our first year’s success

 Competitors

 The emergence of a new competitor, more sophisticated, attractive or

cheaper versions of your product or service, and a downturn in the

economy - reducing overall demand

4.0 Marketing Analysis Summary

Pastry Bites focus is on meeting the demand of a regular local resident of

Dasmarinas, Cavite, as well as a significant level of tourist traffic from nearby

highways.

4.1 Market Segmentation

 Pastry Bites focuses on the middle- and upper-income markets. These

market segments consume the majority of pandesal and other baked goods and

pastries. The price will be kept as lower as the known bakeshops. Mark up will

probably be from 35% to 50% depending on the quantity.

Pastry Bites has identified also its market that consist of people who have a

higher level of discretionary income to indulge in and appreciate the exquisite

creativity and flair to consume extraordinary pastry products that taste and look

good at a low price. We categorize our target market into six, namely:

Celebrators, Doctors and Nurses, Comfort Creatures, Students, and Gourmet

Wanna-bes.

Among potential customers identified to be a part of our target market we

have identified special events that would involve those customers such as:

o Anniversary parties

o Baby showers

o Birthday parties

o Bon Voyage

o Bridal showers

o Christenings

o Congratulatory celebrations

o Graduations
 o Holidays i.e., Easter, Christmas, Fathers’ Day, Mothers’ Day, St.

Patrick’s Day, Thanksgiving, Valentine’s Day, Earth Day, Passover,

Memorial Day, etc.

o New Home Welcoming

o Retirements

o Weddings

o And other Special Days

Target Market

Students Gourmet Wanna- bes

13% 10%
Celebrators
25%

Soccer Moms
14% Doctors and Nurses
23%

Comfort Creatures
15%

4.2 Target Market Segment Strategy

The dominant target market for Pastry Bites is a regular stream of local

residents. Personal and expedient customer service at a competitive price is key

to maintaining the local market share of this target market. Pastry Bites will try to

reach out to the market outside Dasmarinas, Cavite.

4.3 Market Mix

1. (Product): Our product is a high-quality, organic dessert that is extremely

adaptable to both special events, and to the special dietary needs of our

customers.

2. (Price): The smallest amount of our cupcakes is Php85 each box of 6's which

includes the product and delivery of product to consumers within Dasmarinas.

3. (Place): Pastry Bites will market its products’ adaptability and its utility

adaptability in a venue of different online and offline approaches which

include:

[Online]….electronic press releases, website, e-mail marketing campaign, web

video ad, social networking sites ad etc.

[Offline]…press release, brochures, menus, direct mail, television spot, radio ads,

business cards.

4. (Promotion): Our promotional plans include but are not limited to:

• Guerilla posting to blogs incorporating company message with signature file

• Create online and offline press releases to introduce new business

• Radio commercials

• TV featured story on the three big TV company.

4.4 Market Needs

Nothing smells or tastes quite as delicious as a freshly baked loaf of bread

straight from the oven. Bread is the country's second staple and everyone eats

bread. Though consumed mainly as breakfast and snack fare, bread is also
taken at lunch, usually as burgers and even dinner time. Bread is a convenience

type of food. You don’t have to sit and have a formal dinner just to eat bread. In

fast food shops, you may get your bread right at the counter and you even don’t

have to call a waiter to serve you. Bread can be consumed while walking, riding

a bus or even while whiling away time anywhere.

4.5 Competition Research

Competition in the local comes in many sizes and types, from other independent

bakeries to chain stores, superstores and specialty bakeries.

Local customers are looking for a high quality product but

affordable. The leading competitors purchase and bake high

quality, ingredients, bread, pastries and cakes. They offer a

wide variety of breads and cakes that the market is enjoying.

They bake wedding cakes, others specializes in French pastries

and serves donut. In addition to sales through company-

operated retail stores, leading competitors sell coffee and tea

products through other channels of distribution.

Technologically savvy competitors make fresh bread

and cakes products conveniently available via mail order

and online. Additionally, mail order

catalogs offering cakes, breads, cupcakes have been

made available by a few larger competitors. Websites

offering online stores that allow customers to browse for and purchase bread,

gifts, and other items via the Internet have become more commonplace as well.

4.6 Sustainable Competitive Advantage

Based on our main competition mentioned above, Pastry Bites actually has

quite a few competitive advantages which include ADAPTABILITY:

1. Our price structure remains competitive

2. Our selection of cupcake designs is much more diverse

3. We are adaptable to our customers’ dietary needs offering:

a) Vegan cupcakes

b) Gluten-free cupcakes

c) Sugar-free cupcakes

d) Nut free cupcakes

4. We can adapt any cupcake design to any specific occasion

5. We deliver

5.0 Strategy and Implementation Summary

Pastry Bites will succeed by offering consumers the lowest price. Increasing

the quality of our baked goods; we would aim to be the cheapest producer of

baked goods. Alternatively, we could cater to a consumer by using organic or

vegan products. We will offer consumer with value-adding features, offering a

delivery service and quick service to be the fastest bakeshop service.

1. Competitive Edge

Pastry Bites competitive edge is the relatively low level of competition in the

local area in this particular niche. We are offering the customers a completely

new experience and far higher quality product.

2. Sales Strategy

As the chart and table show, Pastry Bites anticipates sales of about

Php1,000,000 in the first year, Php1,500,000 in the second year, and

Php2,250,000 in the third year of the plan.

6.0 Management Summary

Ms. Geraldine Pau has experience in sales, marketing, and management.

Attended bakery management – baking course and pure home baking

experience. She has skills at producing baked goods and marketing them as

well.

Ms. Jessa Rodriguez brings experience in the area of finance and

administration.

6.1 Organizational Structure

Manager/ Owner
 Supervisor/Owner Owner

Chief Baker

Baker
6.2 Management Team

There will be a total of 2 full time position for the management, 2 full time
Baker Helper
Baker, and 4 part-time Sales Clerk, Cashier and Janitor.

The business will be open 7 days a week (Monday-Sunday). Online orders

Cashier
can be accepted 24 hours per day. The actual operating hours of the business

will be 7:00 a.m. – 9:00 p.m. The job descriptions are as follows:

Sales Clerk Sales Clerk Sales Clerk Sales Clerk

(1) Web Master/Marketing Specialist (On- call)

Janitor
Duties Include:

a) Designing, and maintaining website

b) Processing online order requests

c) Handling customer inquiries, and special requests

d) Managing e-mail list

e) Maintaining blogs

f) Posting online press releases

g) Collecting customer data

h) Implements marketing techniques

(2) Bakers/Creative Cake Artist (2 Full Time/President) (Part-Time as

needed)

Duties Include:

a) Process and log in customer order

b) Schedule order on calendar

c) Handle customer inquiries/confirm customer requirements

d) Create customized cupcakes

e) Schedule deliver

(3) Delivery Driver (On- call)

Duties Include:

a) Confirm details of delivery (location specifics/time) with staff and customer

b) Contact customer to notify estimated time of delivery and terms of receipt

c) Load and secure product/seeds in vehicle

d) Deliver and setup product

e) Thank customer, provide any additional customer service, leave business

card

f) Maintain vehicle (gas, oil change, general repairs/upkeep)

(4) Cashier

a) Receive payment by cash, check, credit cards, vouchers, or automatic debits.

b) Issue receipts, refunds, credits, or change due to customers.

c) Count money in cash drawers at the beginning of shifts to ensure that amounts

are correct and that there is adequate change.

d) Greet customers entering establishments.

e) Maintain clean and orderly checkout areas.

f) Establish or identify prices of goods, services or admission, and tabulate bills

using calculators, cash registers, or optical price scanners.

(5) Sales Clerk

a) Greet customers and ascertain what each customer wants or needs.

b) Recommend merchandise based on customer needs and desires.

c) Maintain knowledge of current sales and promotions, policies regarding

payment and exchanges, and security practices.

d) Answer questions regarding the store and its merchandise.

e) Place special orders or call other stores to find desired items.

f) Ticket, arrange and display merchandise to promote sales.

g) Inventory stock and requisition new stock.

h) Watch for and recognize security risks and thefts, and know how to

prevent or handle these situations.

i) Exchange merchandise for customers and accept returns.

j) Clean shelves, counters, and tables.

k) Prepare merchandise for purchase

l) Bag or package purchases, and wrap gifts.

m) Sell or arrange for delivery, insurance, financing, or service contracts for

merchandise.

6.3 Personnel Plan

As the personnel plan shows, Pastry Bites expects to make significant

investments in sales, sales support, and product development personnel.

PERSONNEL Payroll Rate

POSITION YEAR 1 YEAR 2 YEAR 3
MANAGER 18,000 18,000 18,000
SUPERVISOR 18,000 18,000 18,000
 CHIEF BAKER 15,000 15,000 15,000
BAKER 12,000 12,000 12,000
BAKER HELPER 10,000 10,000 10,000
CASHIER 8,000 8,000 8,000
SALES CLERK 60/HR 60/HR 60/HR
JANITOR 6,000 6,000 6,000

The company intends to hire two full-time pastry bakers (chief baker and

baker), baker helper, cashier and four part-time salesclerks to handle customer

service and day to day operations.

Sample Payroll Payslip:

                   
  Acknowledgment Stub Payroll Pay slip : Pastry Bites  

  Payroll Date: January 15, 2013 Name: MANAGER/OWNER Pay slip No. 2013 - 001  
Payroll Date: January 1 - 15,
  Payslip No: Earnings Detail   2013  
18,000.0
    Basic Php 0 TIN: SSS #  
9,000.0
  Acknowledgment Earnings for the period 0    
Deduction
    Overtime   Detail    
This will acknowledge receipt
  of Absences      
Witholding 200.
  my pay from Pastry Bites     Tax Php 00  
500.
  for the pay period ending     SSS 00  
225.
  15-Jan-13     PHIC 00  
360.
        HDMF 00  
9,000.0 1,285.
      0 00  
  JESSA MAY RODRIGUEZ        
  signature over printed name        
           
9,000.0 7,715.
  Net Pay >> Gross Pay >>>   0 Net Pay >>   00  
                   
7.0 Financial Plan
7.1 Projected Statement of Financial Condition

Pastry Bites
Statement of Financial Condition
For the Year Ended December 31, 2013
       
ASSETS
Current Assets:
Cash & Cash Equivalent 482,245.00
Office Equipment 46,667.25
Inventory 250,000.00
Non- Current Assets:
Furnitures & fixtures 27,156.06
Machineries & Equipments 114,650.00
Building Improvements 50,000.00
Depreciation 34,544.50

Total Assets: 936,173.81

LIABILITIES & CAPITAL

Current Liabilities:
Accounts Payable 114,650.00
Interest Payable 65,000.00
Non- Current Liabilities:
Bank Loan 500,000.00
Partner's Capital 500,000.00
Retained Earnings (243,476.19)

Total Liabilities & Capital: 936,173.81

7.2 5-Year Revenue/ Expenditure Forecast

Pastry Bites
Statement of Operation
As of December 2017
             
2013 2014 2015 2016 2017
1,000,000.0 1,500,000.0 2,250,000. 2,925,000. 3,802,500.0
Sales 0 0 00 00 0
Operating Expense
18,503. 7,400.0 7,400. 7,400. 7,400.0
Legal Expenses 72 0 00 00 0
60,000. 60,000.0 60,000. 60,000. 60,000.0
Rent Expense 00 0 00 00 0
Depreciation 29,929. 3,999.5 1,000. 1,000. 1,000.0
Expense 50 0 00 00 0
1,134,720.0 1,134,720.0 1,134,720. 1,158,192. 1,158,192.0
Salaries Expense 0 0 00 00 0
Representation 5,000. 5,000.0 5,000. 5,000. 5,000.0
Expense 00 0 00 00 0
8,000. 8,000.0 8,000. 8,000. 8,000.0
Advertising Expense 00 0 00 00 0
Repair & 5,000. 5,000.0 5,000. 5,000. 5,000.0
Maintenance 00 0 00 00 0
54,000. 56,700.0 59,535. 62,511. 65,637.3
Utilities 00 0 00 75 4
Rent of Vehicle 18,000. 18,000.0 18,000. 18,000. 18,000.0
Expense 00 0 00 00 0
Communication 14,400. 14,400.0 14,400. 14,400. 14,400.0
Expense 00 0 00 00 0
10,500. 2,000.0 2,000. 2,000. 2,000.0
Contract Labor 00 0 00 00 0
Total Operating 1,358,053.2 1,315,219.5 1,315,055. 1,341,503. 1,344,629.3
Expense 2 0 00 75 4
(358,053.2 184,780.5 934,945. 1,583,496. 2,457,870.6
Operating Income 2) 0 00 25 6
59,129.7 299,182. 506,718. 786,518.6
Tax 6 40 80 1
 125,650.7 635,762. 1,076,777. 1,671,352.0
Net Income 4 60 45 5
Appendix A: Bakery Equipments

Convection Oven

Every kitchen has an oven, but in bakeries the oven is

where the foods succeed or fail. For this reason, bakers

often use a convection oven, which is much more

dynamic than the regular kitchen style. These come in

several varieties, but they all follow the same basic

specifications. Convection ovens have a sophisticated system of fans to evenly

distribute the heat, which can be set as high as 550 degrees. The controls and

thermostats are ultra-accurate and can be fine-tuned more easily than those of

normal ovens. Also, the items inside a convection oven are much more visible

because of the large glass panes and the high wattage light bulbs inside.

Proofer

A piece of equipment specifically designed

for bakeries, a proofer is what dough items, from

bread to croissants, go into before being baked in

the oven. The proofer is similar to an oven, in that

there are several racks that rest inside a controlled

heat chamber. Along with the heat, however, is controlled humidity, and the

combination helps yeast ferment and rise faster and more fully than it would in a

regular oven.
 Dough Scales

 Dough scales are an important pieces in a baker's culinary arsenal. When it comes

to fragile baked goods like pastries and croissants,

getting the right amount of ingredients is crucial.

Unlike regular scales, dough scales are designed

for sturdiness and for dealing with the messy

ingredients that bakers often use.

Stand Mixer

Whether its a standard kitchen style or an industrial

model, most mixers have the same basic design: two or more

whisks that spin around inside a secured bowl. Any mixer can

save a baker hours while making dough or whipping cream.

The different settings allow for gentler or more forceful

whisking.

Refrigerator/Freezer

All bakeries need a refrigerator

and freezer in which to keep

essential baking items such as eggs

and milk. Refrigerators and freezers

are also used to store items that require certain temperatures.

Stove

In addition to ovens, having a commercial

stove is a must as well. Some items need to be

cooked before being used.

Display Stands

Having a display stand allows you to show off your

baked goods such as cookies, cakes and pies. The

most common display stand is actually the counter top,

which displays the baked goods underneath.

Cash Register

A cash register is necessary to ring up all items and

calculate order totals

Cake Depositors

Cake depositors deposit cake batter into pans and

molds. Though cake batter can be poured by hand, cake

depositors ensure swiftness and uniformity, which, in turn,

increase productivity and the end result. Manufacturers

have made significant technological advances to cake depositors. Cake

depositors are now used to deposit bread batter into loaf pans, deposit pie filling

into crusts, and even ice and decorate the entire circumference of a cake in a

matter of seconds.

Proof Boxes

When baking at home, dough can take

up to two hours or more to proof. However,

bakeries need a quicker turnaround, and

proof boxes allow them the quick turnaround

they need. Proof boxes are high-

humidity/high-temperature boxes that allow for dough to proof in as little as 15

minutes. Additionally, proof boxes provide bakeries with increased moisture in

the dough, which, in turn produces a moist and flaky bread or crust.

Dough Preparation Equipment

Bakeries should be stocked with mixers, dough dividers and rounder,

dough sheets, and presses. Proof boxes provide warm, moist areas encouraging

dough to rise. This bakery equipment should be able to maintain temperatures

around 100 degrees Fahrenheit with humidity hovering around 85 percent,

according to Practically Edible, an online baking information resource.

Specialized bakery dough equipment can reduce labor-intensive bakery

responsibilities but may also clog up counter space, according to Bakery

Equipment, a bakery supply resource provider.

Dough divider

Dough rounder dough sheets

Dough Sheeter

Cutlery and Utensils

Bakeries need cutlery and utensils to make their products. Knives,

spoons, cutting boards and rolling pins are all tools used in bakeries. Certain

products require the use of specialty tools, such as cookie cutters, bread slicers

and cake decorating tools. Bowls in all shapes and sizes are required for making

dough and mixing ingredients. The cutlery and utensils used by a bakery do vary,
however, depending on the specific needs of the bakery. Baking requires an

arsenal of smaller equipment items necessary for culinary success. Examples

include grinders for peanuts and figs; pulverizes for crushing sugar and spices;

pretzel rolling equipment; mixing bowls; and pans for loaves, muffins and

specialty items. Bakeries will also need to be equipped with measuring utensils,

whisks, beaters, temperature gauges, cake decorating tools and special plates.

Other small items include brushes, rolling pins, sifters, pie crimpers and can

openers.
Appendix B: Pastry Bites Menu
Appendix C: Floor Plan:

Farm Store

Design a bakery that feels like a farm store. Welcome patrons into an all-wooden

interior with high ceilings, tall shelves and solid oak countertops. Fill the shelves

with handmade jams and jellies. Hand-write the names of baked goods to label

each. Add chunky or wooden furniture if you have room for a seating area; if not,
add stools to a counter where folks can enjoy a cup of strong coffee along with

their bread

Appendix D: Legal Requirements