Pastria Don Leche Introduction

DATA CENTER COLLEGE OF THE PHILIPPINES OF LAOAG CITY INC.
1
Bachelor of Science in Business Administration
CHAPTER I
BACKGROUND INFORMATION OF THE BUSINESS
Introduction
Baking in the Philippines goes back at least a thousand years ago, pies,
cakes, breads and other pastries were prevailing during the 17 th century and it has
been in the Philippine culture for many years. The style of cooking associated with
it have evolved over many centuries from its Austronesian origin to a mixed of
Malay, Spanish, Chinese, and American influences adapted to indigenous
ingredients and the locale palate.
Pastry products such as the donut and leche flan are simply adored by
everyone. Doughnut, more popularly known as Donut, is not a pervasive culinary
culture of the Philippines, as well as leche flan, but they are very popular at
numerous Filipino celebrations and social gatherings. There is no specific place
where this donut originated from, on the other hand, the leche flan originated from
Spain and was brought to the Philippines during the Spanish Colonization. They
were separately introduced and embraced by Filipinos but, due to innovations and
experiments done by a Filipina wherein, she combined these two pastries together
and offered it in the western market known now as the donut ala leche flan, sparked
the popularity of this pastry.
Pastria Don Leche, a local based pastry shop, due to the popularity of the
donut ala leche flan in the western market, the partners have decided to offer this
DATA CENTER COLLEGE OF THE PHILIPPINES OF LAOAG CITY INC. 2
product to the local market, since it is in no doubt that donut and leche flan is
adored by everyone.
Name of the Business
The business will be named as “Pastria Don Leche” since the main product
of the business contains leche flan. The term “Pastria” means pastry, and the term
“Don Leche” refers to the main product of the business which is the donut ala leche
flan. Pastria Don Leche is a pastry business offering donut ala leche flan.
Location of the Proposed Business
The proposed business will be located at Purok Regta, Barangay, Lanao,
Bangui, Ilocos Norte. This location is chosen by the partners as it is along the
national highway and is nearby other business establishments such as the shell
gasoline station, food establishments, and residential areas. The location is also
perfect for customers who want to relax and enjoy the view of the nature, since the
business establishment’s overlooking view is the greenery farm plants and the
mountainside.
Vision, Mission, Goals and Objectives
VISION
Pastria Don Leche envisioned itself to be the first pastry shop that offers
different varieties of donut ala leche flan and other innovative pastries in the region.
MISSION
Pastria Don Leche will continuously offer highest quality and different
varieties of donut ala leche flan as well as other pastry products to the customers
which will satisfy their preferences and expectation. To offer and deliver products
with care, and to provide comfort and relaxation to the customers.
GOALS AND OBJECTIVES
 To serve excellent, and unique pastries to the customers.
 To provide a comfortable ambiance and relaxing place for the customers
while dining in the store.
 To innovate more varieties of donut ala leche flan, and other varities of
pastries.
 To gain profit.
CHAPTER II
MANAGEMENT ASPECT
Form of Business Organization
The business will adopt a partnership form of business organization.
Partners will be capitalist-industrial partners, where all will contribute money or
property and industry. All partners except for Mr. Tagle, will contribute cash
amounting to ₱ 70,000.00 each, while Mr. Tagle will contribute his personal vehicle
valued at ₱ 70,000.00 for a total capitalization of ₱ 350,000.00. The business will
hire an additional manpower, a skilled baker that will only focus on baking and
cooking the products, and will be accompanied by the partners. The rest of the
needed positions will be occupied by the partners with a monthly routine schedule.
The partners and the baker will undergo orientation and proper training, to enhance
their skills, capabilities and knowledge about the business and the product. They
will be compensated every month and will be provided with benefits such as SSS,
Pag – Ibig and PhilHealth.
Organizational Chart
All of the positions needed for the business to operate smoothly will be
occupied by the partners rotationally with an agreed schedule to ensure that
throughout the operation of the business conflicts will not arise between the
partners. The baker who will be hired will undergo training along with the partners,
especially in baking, orientation and preparation to enhance their skills,

capabilities, and knowledge. Significantly, all of the partners will help each other,
especially on assisting the bakers, when they are not busy with their respective
positions and schedules. As well as, in assisting the delivery man in purchasing
supplies and raw materials.
Manager
Baker Cashier
Delivery
Dishwasher Helper
Man
Figure 1. Organizational Chart
Job Description
Manager  Oversees the whole operation of the business
 Leads and guides the employees in the workplace
 Deals with performance problems of the employees
Baker  Controls and checks inventory, as well as stock
management.
 Sets up work stations with all needed ingredients and
cooking equipment.
 Ensures that the materials to be used are safe, fresh and
in its highest quality.
 Creates and prepares pastries to be served to the
customers.
 Reports to the manager.
Cashier  Process cash transactions and issue receipts.
 Handles and computes payments.
 Reports to the manager all the transaction transpired.
Dishwasher  Ensures that dishes are clean and is available every
time needed.
 Keeps dish area free of clutter and organized.
 Assists the baker when needed.
Helper  Maintains kitchen work areas, materials and equipment
clean and in orderly condition.
 Sweeps and mops floors before and after opening of the
business.
 Assists either the dishwasher or baker when needed.
Deliveryman  Maintain delivery schedule and keep within time frame.
 Ensures that all deliveries are handled with care as to
avoid any damage.
 Collects and accounts payments
 Remits all cash receipts to the cashier.
 Purchases supplies and raw materials.

Baker Job Qualification
To ensure that the products to be made and served to the customers is of
its highest quality, and consistent every day, the partners decided to hire a skilled
baker to be accompanied by the partners in baking. Below are the qualifications
for the said job.
1. College Graduate/Pastry Baking NCII holder
2. With at least 1 year of handling pastry preparation.
3. Must have good leadership and communication skills.
4. Must have the ability to work well under pressure with or without the
presence of a partner.
Compensation Package
The partners together with the hired baker will be compensated with a
monthly salary in exchange of their efforts in the operation of the business. The
compensation package is shown in table 2.
Table 2. Compensation Package

MAN
POWE PHIL
POSITIONS R MONTHLY SSS HEALTH PAG- IBIG TOTAL
MANAGER 1 ₱ 4,000.00 ₱ 297.50 ₱ 120.00 ₱ 80.00
BAKER (HIRED) 1 8,500.00 722.50 255.00 170.00
BAKER (PARTNER) 1 4,000.00 297.50 120.00 80.00
CASHIER 1 4,000.00 297.50 120.00 80.00
DISHWASHER/HELPER 1 4,000.00 297.50 120.00 80.00
DELIVERYMAN 1 4,000.00 297.50 120.00 80.00
Monthly compensation package ₱ 28,500.00 ₱ 2,210.00 ₱ 855.00 ₱ 570.00 ₱ 31,565.00
Year 1 Compensation Package (7
months) ₱ 199,500.00 ₱ 15,470.00 ₱ 5,985.00 ₱ 3,990.00 ₱ 220,955.00
Yearly Compensation Package(12
months) ₱ 342,000.00 ₱ 26,520.00 ₱ 10,260.00 ₱ 6,840.00 ₱ 378,780.00
Routine Schedule
Since the partners will occupy all the needed positions for the business to
operate smoothly, the partners set a monthly routine schedule to be followed. The
partners will also set a partner that will accompany the hired baker monthly, and if
ever the other partners are not busy with their schedules they are responsible to
help each other. The monthly routine schedule is shown in table 3.
Table 3. Monthly Routine Schedule

MONTHS MANAGER CASHIER BAKER DISHWASHER/ DELIVERY
HELPER MAN
JUNE HANNAH BRENIAH HIRED/RENZO NIKKA LORENZ
JULY NIKKA HANNAH HIRED/LORENZ BRENIAH RENZO
AUGUST LORENZ NIKKA HIRED/BRENIAH HANNAH RENZO
SEPTEMBER BRENIAH RENZO HIRED/HANNAH NIKKA LORENZ
OCTOBER RENZO HANNAH HIRED/NIKKA BRENIAH LORENZ
NOVEMBER NIKKA LORENZ HIRED/BRENIAH HANNAH RENZO
DECEMBER BRENIAH RENZO HIRED/ HANNAH NIKKA LORENZ

CHAPTER III
MARKETING ASPECT
Product Description
The business will offer new and unique pastry products such as the “Donut
ala leche flan” and cassava cakes. Along with these pastries will be the beverages
such as coke, coffee, and water.
DONUT ALA LECHE FLAN
The donut ala leche flan is a combination of donut and leche flan. The donut
is a leavened sweet fried dough, while leche flan is a caramel custard consisting
of milk, sugar and egg placed at the center of the donut. This product will have four
different varieties, such as the don leche (classic), ube leche, cheesy leche, and
pandan leche.
DON LECHE (CLASSIC)
Don leche is the classic version of the donut ala leche flan.
This type of donut ala leche flan has no filling and is the
cheapest among its varieties.

UBE LECHE
Ube leche is an ube flavored variety of the donut ala leche flan.
Ube is popular in the Philippines, for it is a native flavor for
Filipinos. This flavor has also become an international
sensation for its color sweetness and texture. This variety has an ube flavored
filling emphasizing more the taste of ube on the donut.
CHEESY LECHE
Cheesy leche is another variety of donut ala leche flan. This
donut will be filled with cheese to have that cheesy and sweet
or caramelized taste.
PANDAN LECHE
Pandan leche is a pandan flavored donut ala leche flan.
Pandan is a flavor that is also admired by locals, and is used
for cooking or making, desserts as well as drink. This variety
will contain a pandan flavored filling that will enhance more the taste and aroma of
the pandan leche.
CASSAVA CAKES
Cassava cake is a traditional Filipino moist cake made from grated cassava,
coconut milk and condensed milk with custard layer on top. It is a very popular dish
in the Philippines where it is commonly eaten for merienda. It is also served during
gatherings and special occasions. The business will offer two varieties of cassava
cakes such as the cassabe and cassama.
CASSABE
Cassabe is a pastry combination of cassava and ube.
Cassava and ube are both root crops and they contain
naturally sweet extracts. The sweetness of this product will not
come primarily from the sugar or sweetening products from the cassava and ube.
This is a combination of a sweet and healthy pastry wherein both of the main
ingredients contain carbohydrates, calcium, vitamins B and C as well as other
minerals that is good for the body.
CASSAMA
Cassama is a combination of cassava topped with yema.
Compared to Cassabe, this pastry will rely more on sweetening
products that will allow it to acquire the desired sweetness,
texture, essence and aroma.
BEVERAGES
To compliment with the pastry products, beverages such as soda, coffee
and bottled water will also be offered to the customers

SODA
The sodas to be offered are available in a plastic bottle. It is a
drink that usually contains water (often carbonated), a
sweetener and a natural and/or artificial flavoring. There are
three carbonated drinks to be offered such as: coke, royal and sprite, and each
has two different sizes which are the mismo and swakto.
COFFEE
Coffee is one of the three most popular in the world, and one
of the best partners for desserts. It is a beverage brewed from
the roasted and ground seeds of the tropical evergreen plant.
The roasted seeds are filtered in a filter basket using a coffee maker specialized
filter. There are three sizes that is offered to the customers which is small, medium
or large.
BOTTLED WATER
Mineral/bottled water will also be offered to the customers in
order to address those who do not like coffee or soft drinks. It
is sometimes the best choice for people who are health
conscious. It is not just a natural substance for drinking but it also provides natural
and necessary minerals supporting both bone and digestive health. There will be
two sizes available for this bottled water a 350 ml and a 550 ml.
Production Process
The pastries to be offered to the customers will undergo on a production
process from 3 am to 8 am. To guarantee that these products are in their best
quality when presented to the market, the partners ensure that all products are
freshly made.
DONUT ALA LECHE FLAN (CLASSIC, UBE, CHEESY, PANDA LECHE)
The dough and leche flan of all the varieties of donut ala leche flan will have
the same process.
 For the dough
o Mix the wet and dry ingredients (yeast, cream, salt, warm water) in a
bowl and set aside
o Sift a flour and a salt mix them together.
o Add altogether and massage the dough thoroughly until it becomes
smooth
o Set aside for 30 minutes to an hour or up until it rises
o Cut the dough in its desired volume or weight or size per piece
o Set aside for 15 minutes until it rises
o Preheat the oil or oven under 150 degrees for 10 minutes
o Fry the dough until golden brown for 10 minutes (5 minutes on one side)
o Remove from the pan and let it cool

 For the Leche flan
o Separate the egg yolk from the egg white, set aside the egg white
o Add the wet ingredients with the egg yolk such as the condense and
evap
o Mix altogether and add a calamansi or lemon to remove the smell of the
egg on the mixture
o Preheat the oven under 150 degrees for 10 minutes
o Melt a sugar on a baking pan until it achieves a golden color. Let it cool
or up until it becomes stiff.
o Transfer the mixture on the baking pan and use a strainer to have a
smooth texture of the flan
o Bake the flan for 30-45 minutes
o Take it out from the oven and let it cool
 For the filling (Ube, Cheesy, Pandan Leche)
o In a bowl, beat a heavy cream until it smoothens
o Add milk, powdered sugar and flavoring in the mixture
o Add a tartar and beat until it thickens
o Transfer it in a pipe bag and set aside
 Final Product
o Shape the cooked flans into round shapes using a metal shaper and set
them aside
o Make a hole on the center of the dough just enough for the flan and the
filling to be placed.
o Fill the hole with fillings (for ube, cheesy and pandan leche).
o Get a piece of the round shaped flan and place it inside the hole (for the
don leche) on top of the filling (for ube, cheesy and pandan leche)
CASSAVA CAKES
CASSABE
o Remove the skin of the cassava and ube
o Using the cheese grater, grate the cassava and ube
o Remove the excess water from the cassava and ube
o Melt a butter and mix it altogether
o Add the other wet ingredients (evaporada, condense, egg, coconut milk)
o Mix everything and place it on a baking pan
o Preheat the oven in 170 degrees for 10 minutes Place the pans in the
oven and cook the mixture for an hour or up until it achieves a smooth
surface
o Remove from the oven and set aside, ready to be served.
CASSAMA
 For the cassava
o Remove the skin of the cassava.
o Using the cheese grater, grate the cassava
o Remove the excess water from the cassava,
o Melt a butter and mix it altogether

o Add the other wet ingredients (evap, condense, egg, coconut milk)
o Mix everything and place it on a baking pan
o Preheat the oven in 170 degrees for 10 minutes
o Place the pans in the oven and cook the mixture for an hour or up until
it achieves a smooth surface
 For the yema
o In a bowl, mix the wet ingredients such as the coconut milk, evaporada,
condense and egg altogether
o Place it on top of the cooked cassava
o Put it back on the oven for another 25-30 minutes until the yema is
cooked.
o Remove it from the oven, let it cool and serve to the customers.
Pricing Strategy
Price is an important aspect of a product, for it determines the affordability
and quality of the product to the customers. The products of the business will be
priced using the CPP or cost plus pricing with an additional mark-up of 48%. CPP
was used to make sure that the business will gain and at the same time will be
affordable to the market. The computation for the pricing strategy used is shown
in table 4.
Table 4. Pricing Strategy

PRICE
PRICE PER UNIT MARK-UP
PRODUCT PRICE
COST (48%)
PASTRIES
Don leche ₱ 17.42 ₱ 8.36 ₱ 26.00
Ube leche ₱ 24.98 ₱ 11.99 ₱ 37.00
Cheesy leche ₱ 24.98 ₱ 11.99 ₱ 37.00
Pandan leche ₱ 24.98 ₱ 11.99 ₱ 37.00
CASSAVA CAKES
Cassabe ₱ 12.20 ₱ 5.86 ₱ 18.00
Cassama ₱ 10.15 ₱ 4.87 ₱ 15.00
BEVERAGES
Sodas
Mismo ₱ 12.50 ₱ 6.00 ₱ 19.00
Swakto ₱ 9.00 ₱ 4.32 ₱ 13.00
Coffee
Small ₱ 17.50 ₱ 8.40 ₱ 26.00
Medium ₱ 22.75 ₱ 10.92 ₱ 34.00
Large ₱ 28.75 ₱ 13.80 ₱ 43.00
Mineral bottles
350 ml ₱ 11.33 ₱ 5.44 ₱ 17.00
550 ml ₱ 12.67 ₱ 6.08 ₱ 19.00
Target Markets
The target market of Pastria Don Leche are the residents, employees,
tourists and students near the location. The primary target market are the
residents, for it is surrounded and near residential houses. Secondary, are the
employees, since the location is also near from some business establishments
such as gasoline stations, pharmacy, grocery stores and other food
establishments. Tertiary, are the tourist, as it is along the national highway where
people usually pass by when going to some tourists’ location, located at the
northern and southern part of Ilocos Norte.

Competitive Advantage
A business without competitors is considered as unhealthy. A competition
is a rivalry among businesses that sells similar products and targets the same
market or audience, and whoever gains greater number of customers and acquire
larger number of sales wins.
The direct competitors of the business are Arlene’s Bakery and Don Nino’s
Store. They are considered as the direct competitors of the business for they also
sell pastries and have been in the industry for many years.
Pastria Don Leche’s, competitive advantage will be its products, since it is
new and unique in the market, especially the donut ala leche flan. In addition, its
strategic location is also considered as an advantage for it is accessible and has a
great ambiance.
Distribution Strategy
The business will offer and serve the products to the customers directly.
The products will be offered through dine in, take out and it is also open for delivery
directly to customers. The distribution strategy is shown in figure 2.
PASTRIA DON LECHE CUSTOMER
Figure 2. Distribution Strategy

Promotional Strategy
The proposed business will use advertisement and sales promotion for its
promotional strategy.
Online advertising, more specifically social media will be one of the tools to
be used in advertising the business before its opening. The business will open its
own page on different social media platforms such as Facebook, Twitter, and
Instagram where the products and business other business information will be
posted. The owners will also use their own social media accounts to boost the
business and the products to be offered. The business will also use print media
like tarpaulin that will be placed in front of the business establishment that will
serve as a signage.
The advertising cost of the business is shown in table 5.
Table 5. Advertising Cost

ADVERTISING COST QUANTITY TOTAL
Tarpaulin
.5 m x 2.5 m ₱ 450.00 2 ₱ 900.00
Aside from advertisement the business will also use sales promotion. The
business will be offering a free taste of the products on the first day of the operation
up until the supplies for the free taste lasts.
The costs of promotion to be used by the business is presented in table 6.

Table 6. Promotional Costs

FREE TASTE
Don Leche ₱ 26.00 5 ₱ 130.00
Ube Leche ₱ 37.00 5 ₱ 185.00
Cheesy Leche ₱ 37.00 5 ₱ 185.00
Pandan Leche ₱ 37.00 5 ₱ 185.00
CASSAVA CAKES
Cassabe ₱ 18.00 5 ₱ 90.00
Cassama ₱ 15.00 5 ₱ 75.00
TOTAL ₱ 850.00
SWOT ANALYSIS
SWOT Analysis is used to identify the strengths, weaknesses, opportunities
and threats of the business which is used as a guide on using their advantages,
how they address to lacking, face new room for success and handle possible risks.
The strengths of the business are providing innovative products, having a strategic
location that is accessible, and giving customers a great relaxing store ambiance.
The weaknesses of the business are its limited variety of products, limited
manpower and the lack of training of staff. The opportunities that exist for the
success of the business are the resumption of face to face classes, increase in the
number of customers, events and family gatherings as well as increase in tourist.
The possible threats that may be faced by the partners and the business are the
changing taste of consumers, inflation, entrants of new competitor, natural
calamities or disasters and different weather conditions. The SWOT Analysis is
shown in table 7.
Table 7. SWOT Analysis

STRENGTH: WEAKNESSES:
 Innovative products  Limited Variety of products
 Strategic Location  Limited Manpower
 Relaxing Store Ambiance  Lack of Training of staff
OPPORTUNITIES: THREATS:
 Resumption of face to face  Changing taste of consumers
classes  Inflation
 Increase in the number of  Entrants of new competitors
customers  Natural calamities/disasters
 Events and family  Weather conditions
celebrations
 Increase in tourists
Sales Projection
The daily, weekly, monthly and yearly sales projection of Pastria Don Leche
is shown in table 8, 9, 10, and 11.
Table 8. Daily Sales Projection

DAILY SALES PROJECTION
MONDAY
DAILY
PRODUCT PRICE QTY.
SALES
DONUT ALA LECHE FLAN Dine In Take-Out
Don leche ₱ 26.00 7 7 ₱ 364.00
Ube leche 37.00 8 7 629.00
Cheesy leche 37.00 9 5 518.00
Pandan leche 37.00 8 7 555.00
CASSAVA CAKES
Cassabe 18.00 10 5 270.00
Cassama 15.00 11 6 255.00
BEVERAGES
Sodas
Mismo 19.00 6 6 228.00
Swakto 13.00 5 8 169.00
Coffee
Small 26.00 8 6 364.00
Medium 34.00 10 5 510.00
Large 43.00 9 7 688.00
Mineral bottles
350 ml 17.00 5 9 238.00
550 ml 19.00 9 9 342.00
TOTAL ₱ 5,130.00

TUESDAY
DAILY
PRODUCT PRICE QTY.
SALES
Don leche ₱ 26.00 7 8 ₱ 390.00
Ube leche 37.00 6 9 555.00
Cheesy leche 37.00 5 8 481.00
Pandan leche 37.00 10 4 518.00
CASSAVA CAKES
Cassabe 18.00 9 8 288.00
Cassama 15.00 8 9 240.00
BEVERAGES
Sodas
Mismo 19.00 6 4 190.00
Swakto 13.00 6 6 156.00
Coffee
Small 26.00 8 5 338.00
Medium 34.00 5 9 476.00
Large 43.00 11 4 645.00
Mineral bottles .
350 ml 17.00 5 10 255.00
550 ml 19.00 12 5 323.00
TOTAL ₱ 4,855.00
WEDNESDAY
DAILY
PRODUCT PRICE QTY.
SALES
Don leche ₱ 26.00 7 6 ₱ 338.00
Ube leche 37.00 9 8 629.00
Cheesy leche 37.00 5 9 518.00
Pandan leche 37.00 6 10 592.00
CASSAVA CAKES
Cassabe 18.00 10 7 306.00
Cassama 15.00 10 8 270.00
BEVERAGES
Sodas
Mismo 19.00 2 9 209.00
Swakto 13.00 8 5 169.00
Coffee
Small 26.00 8 6 364.00
Medium 34.00 8 7 510.00
Large 43.00 8 8 688.00
Mineral bottles .
350 ml 17.00 7 9 272.00
550 ml 19.00 9 9 342.00
TOTAL ₱ 5,207.00
THURSDAY
DAILY
PRODUCT PRICE QTY.
SALES
Don leche ₱ 26.00 8 6 ₱ 364.00
Ube leche 37.00 5 9 518.00
Cheesy leche 37.00 4 10 518.00
Pandan leche 37.00 10 3 481.00
CASSAVA CAKES
Cassabe 18.00 10 7 306.00

Cassama 15.00 9 5 210.00
BEVERAGES
Sodas
Mismo 19.00 3 6 171.00
Swakto 13.00 3 8 143.00
Coffee
Small 26.00 5 7 312.00
Medium 34.00 7 6 442.00
Large 43.00 9 5 602.00
Mineral bottles .
350 ml 17.00 11 3 238.00
550 ml 19.00 11 5 304.00
TOTAL ₱ 4,609.00
FRIDAY
DAILY
PRODUCT PRICE QTY.
SALES
Don leche ₱ 26.00 10 3 ₱ 338.00
Ube leche 37.00 10 6 592.00
Cheesy leche 37.00 10 4 518.00
Pandan leche 37.00 11 5 592.00
CASSAVA CAKES
Cassabe 18.00 9 7 288.00
Cassama 15.00 11 6 270.00
BEVERAGES
Sodas
Mismo 19.00 11 4 247.00
Swakto 13.00 10 5 195.00
Coffee
Small 26.00 11 4 390.00
Medium 34.00 10 6 544.00
Large 43.00 11 6 731.00
Mineral bottles .
350 ml 17.00 10 7 289.00
550 ml 19.00 8 5 342.00
TOTAL ₱ 5,336.00
SATURDAY
DAILY
PRODUCT PRICE QTY.
SALES
Don leche ₱ 26.00 7 4 ₱ 286.00
Ube leche 37.00 8 5 666.00
Cheesy leche 37.00 10 6 592.00
Pandan leche 37.00 7 7 518.00
CASSAVA CAKES
Cassabe 18.00 8 7 270.00
Cassama 15.00 12 6 300.00
BEVERAGES
Sodas
Mismo 19.00 9 5 266.00
Swakto 13.00 12 4 208.00
Coffee
Small 26.00 11 5 416.00
Medium 34.00 11 6 578.00
Large 43.00 11 7 774.00
Mineral bottles .
350 ml 17.00 12 6 306.00
550 ml 19.00 12 7 361.00
TOTAL ₱ 5,541.00
SUNDAY
DAILY
PRODUCT PRICE QTY.
SALES
Don leche ₱ 26.00 8 4 ₱ 312.00
Ube leche 37.00 12 8 740.00
Cheesy leche 37.00 7 9 592.00
Pandan leche 37.00 10 5 555.00
CASSAVA CAKES
Cassabe 18.00 10 7 306.00
Cassama 15.00 12 8 300.00
BEVERAGES
Sodas
Mismo 19.00 5 10 285.00
Swakto 13.00 7 10 221.00
Coffee
Small 26.00 12 5 442.00
Medium 34.00 9 9 612.00
Large 43.00 11 8 817.00
Mineral bottles .
350 ml 17.00 10 9 323.00
550 ml 19.00 15 5 380.00
TOTAL ₱ 5,505.00
The daily sales projection is based on the answers collected from the survey
conducted. More specifically from the questions such as what day of the week do
they prefer to buy pastry products, and on what pastries would they likely to buy
depending on the choices provided for them that will be offered by the business.
Based on the survey, Fridays and weekends are the referred time for the target
market to visit and buy the products of the business.
Table 9. Weekly Sales Projection

WEEKLY SALES PROJECTION (1st MONTH)
TOTAL
PERCENTAGE AMOUNT
WEEKS WEEKLY SALES WEEKLY
INCREASE/DECREASE INCREASE/DECREASE
SALES
1ST WEEK ₱ 36,183.00 0% 0 ₱ 36,183.00
2ND WEEK ₱ 37,268.49 3% ₱ 1,085.49 ₱ 37,268.49
3RD WEEK ₱ 38,759.23 4% ₱ 1,490.74 ₱ 38,759.23
4TH WEEK ₱ 40,697.19 5% ₱ 1,937.96 ₱ 40,697.19
TOTAL ₱ 152,907.91
The business is expected to have weekly sales increase of 3%, 4% and 5%
through its continuous advertisement, promotions and exposure to the public and
an increase in the number of customers.
Table 10. Monthly Sales Projection

MONTHLY SALES PROJECTION
TOTAL
MONTHLY PERCENTAGE AMOUNT INCREASE/
MONTHS MONTHLY
SALES INCREASE/DECREASE DECREASE
SALES
JUNE ₱ 152,907.91 0% 0.00 ₱ 152,907.91
JULY ₱ 157,495.15 3% ₱ 4,587.24 ₱ 157,495.15
AUGUST ₱ 163,794.95 4% ₱ 6,299.81 ₱ 163,794.95
SEPTEMBER ₱ 167,070.85 2% ₱ 3,275.90 ₱ 167,070.85
OCTOBER ₱ 170,412.27 2% ₱ 3,341.42 ₱ 170,412.27
NOVEMBER ₱ 184,045.25 8% ₱ 13,632.98 ₱ 184,045.25
DECEMBER ₱ 200,609.32 9% ₱ 16,564.07 ₱ 200,609.32
TOTAL 7 MONTHS ₱ 1,196,335.71
On the month of July, it is expected that sales will increase by 3% because
this month are usually the time for school breaks and vacations. Hence, there can
be an increase in number of customers especially for tourists. For the month of
August it is expected that sales will increase by 4% because the business is
expected to be more established and known to the market in the location and
more customers may be interested in the products offered. In September, it is
assumed that sales will only increase by 2% as well as in October as they are
considered to be one of the lean months and busy months for everyone. But, for
the months of November and December, it is assumed that there will be the
highest increase in sales of 8% and 9% since it is the peak seasons for holidays
and vacations.
Table 11. Yearly Sales Projection

YEARLY SALES PROJECTION
PERCENTAGE AMOUNT TOTAL YEARLY
YEAR YEARLY SALES
INCREASE/DECREASE INCREASE/DECREASE SALES
2022 ₱ 1,196,335.71 0% 0 ₱ 1,196,335.71
2023 ₱ 1,985,917.28 66% ₱ 789,581.57 ₱ 1,985,917.28
2024 ₱ 2,105,072.32 6% ₱ 119,155.04 ₱ 2,105,072.32
2025 ₱ 2,273,478.10 8% ₱ 168,405.79 ₱ 2,273,478.10
2026 ₱ 2,500,825.91 10% ₱ 227,347.81 ₱ 2,500,825.91
The sales is expected to increase by 66% on its second year, because the
business will only operate for 7 months on its first year. By its succeeding years
the sales is expected to increase by 6%, 8% and 10%.

CHAPTER IV
TECHNICAL ASPECT
Technical Specifications of the Product
Pastria Don Leche which will be offering different varieties of donut ala leche
flan that has the same texture but with different colors, taste and fillings. The
business will also offer cassava pastries, like cassabe and cassama. Along with
this are the beverages that will best compliment the products such as sodas,
coffee, and bottled mineral water. Products will be offered through dine in, take-
out and even for delivery.
The ingredients to be used for producing the donut ala leche flan will be
obtained from grocery stores such as Savemore, Puregold and Hypermarket,
wherever the needed materials are available. The cassava to be used for
producing the cassava cakes will be purchased from the partners farm located at
Burgos. The other needed raw materials for production will be purchased from the
local market of Bangui.
All of the products will be sold per piece and packed depending on the
number of pieces customers buy. If the customers buy a piece, then it can be
packed in a medium sized paper bag. But, if the customer purchase more than 10,
then it will be placed in a packaging box. The packaging box is a kraft paper box,
a square shaped, brown colored and has a cover that is see-through. Although this
kraft paper box is simple, it is still stylish, not too flashy but presentable.
Location of the Business
Pastria Don Leche will be located at Purok Regta, Barangay Lanao, Bangui,
Ilocos Norte, nearby the residential area and other business establishments, such
as gasoline station, grocery stores and food establishments.
Figure 3. Location Map
Production/Operational Process
The raw materials needed in producing the products will be purchased
every week and will be stored on their respective shelves, depending on their
usage and importance. The products will be prepared from 3 am – 8 am, as the
business will be opened from 8 am until 8 pm during weekdays and Saturdays and
during Sundays it will be opened from 10 am to 8 pm.

Production process
Decorating Placement of Cleaning

Preparation and products on the kitchen
Pastry
of raw finalizing their and
production respective
materials the equipments
products shelves used
Figure 4. Production Process
Operational process
Take Serving of
Business
Greet customer Preparation orders of
open for
customers orders and of orders the
operation
payments customers
Figure 5. Operational Process Dine In / Take Out
Pick up of Delivery of
Answers call Ask for Preparation orders and
orders by
or reply on customer Take orders of orders to acquiring of
the delivery
messages details be delivered payments
man
Figure 6. Operational Process for Delivery
Space Renovation
The owners decided to rent a space and it will be renovated in accordance
to its desired ambiance wherein customers will feel comfortable and relaxed while
staying in the store. This space to be rented is owned by Mr. Alvin Calumag
amounting to Php 6,500.00, per month. The renovation cost is shown in table 12.
Table 12. Renovation Costs

PARTICULARS PRICE QUANTITY TOTAL COST
Plywood bin ₱450.00/pc 5 ₱2,250.00
Paint
Blue 150.00/l 1 150.00
Pink 150.00/l 1 150.00
Black 150.00/l 1 150.00
Brown 150.00/l 1 150.00
Nails 100.00/kl 2 200.00
Wood glue 350.00 1 350.00
Wall Clock 350.00 1 350.00
TOTAL ₱3,750.00
Machinery and Equipment
The business will purchase machineries and equipment for an easier, and
safer production of the products and operation of the business. This machinery
and equipment that will be used by the business is shown in table 13.
Table 13. Machineries and Equipment

Particular Cost Qty. Total cost Suppliers Estimated Depreciatio
Useful Life n
(years)
Refrigerator ₱ 10,000.00 1 ₱ 10,000.00 Lazada 10 ₱ 1,000.00
Oven 38,400.00 1 38,400.00 Lazada 10 3,840.00
Coffee Maker 2,220.00 1 2,220.00 Lazada 15 148.00
Electric Kettle 799.00 1 799.00 New India 7 114.14
Dough Mixer 2,220.00 2 4,440.00 New India 7 317.14
Cake Display Chiller 38,000.00 1 38,000.00 Lazada 5 7,600.00
Emergency Light 2,500.00 1 2,500.00 New India 10 250.00
Fire Extinguisher 4,000.00 1 4,000.00 New India 5 800.00
Electric Deep fryer 1,999.00 2 3,998.00 Savemore 5 399.80
Vivo Smartphone 3,958.00 1 3,958.00 Lazada 6 659.67
X60 pro
Dell Laptop Core i5 31,108.16 1 31,108.16 Octagon 5 6,221.6
TOTAL ₱ 135,204.16 ₱ 139,423.16 ₱ 21,329.24
Description: Machineries & Equipment
 Refrigerator – a two door refrigerator used to prolong the food’s shelf life
and maintain its freshness, and it also has a freezer. Wherein the raw
materials will be placed to be preserved.
 Stove with Oven – used for cooking the needed ingredients and for baking
the leche flan in large quantities.
 Coffee Maker – used to heat the water, for brewing and making coffee.
 Electric Kettle – used for boiling water in a short period of time instead of
using the regular kettle.
 Dough Mixer – used for kneading large quantities of dough and to ensure
that the dough will be knead properly to achieve its desired texture for
cooking.
 Cake Display Chiller – used to preserve the products and prevent their
degradation. A chiller where the products will be placed and displayed so
that customers can choose the product that they prefer to buy.
 Emergency Light – used when the business experiences a power outage.
 Fire Extinguisher – used for emergency purposes when fire suddenly
occur inside the premises.
 Electric Deep Fryer – used for frying the dough to achieve the desired
texture for the donut.

 Vivo Smartphone X60 pro – used for making and accepting calls and also
for internet usage such, as sending, and receiving messages to and from
customers.
 Dell Laptop Core i5 – used for recording files and information regarding
inventories, supplies and other important files for the business operation.
Kitchen tools
The kitchen tools that will be needed by the business in preparing the
products as well as for operation purposes are shown in table 14.
Table 14. Kitchen Tools

KITCHEN TOOLS
Particular Cost Qty. Total Cost Suppliers
Cake Fork ₱30.00 20 ₱600.00 New India
Plates 35.00 20 700.00 Puregold
Measuring Cup And Spoon 69.00 1 69.00 New India
Rubberized Tray 125.00 10 1,250.00 New India
Spoon (Set) 55.00 2 110.00 New India
Wire Cooling Rack 280.00 5 1,400.00 Lazada
Strainer 199.00 2 398.00 New India
Chopping Board 155.00 2 310.00 New India
Rectangle baking pan 125.99 3 377.97 New India
Metal shaper 54.79 2 109.58 New India
Grater 89.00 2 178.00 New India
TOTAL ₱1,217.78 ₱5,502.55
Description: Kitchen Tools
 Cake fork – used for eating the pastries from a plate.
 Plates – used for serving the pastry products for dine in

 Measuring cup and spoon – used for measuring ingredients with precision
when cooking and baking
 Rubberized tray – used to carry or serve food
 Spoon – used primarily for eating and also used for cooking
 Wire cooling rack – used to allow air to circulate freely to cool bake goods,
and to prevent sogginess from condensation.
 Strainer – used to strain liquids away from other ingredients and also to
occasionally sift fine ingredients away from larger ingredients.
 Chopping board – used as a protective surface on which to cut or slice
things
 Rectangle baking pan – used to bake the leche flan
 Metal shaper – used for shaping pastries in their desired shape
 Grater – used to grate cheese and others to create zest
Motorcycle
One of the partners will contribute his own vehicle amounting to Php
70,000.00. The vehicle will be used for the delivery services of the business
and for purchasing needed materials.
Table 15. Motorcycle

MOTORCYCLE
Product Name Price Qty. Total cost Estimated Depreciation
useful life
MIO I 125 ₱ 70,000.00 1 ₱ 70,000.00 11 ₱ 6,363.64
TOTAL ₱ 70,000.00 ₱ 70,000.00 ₱ 6,363.64
Furniture and Fixtures
Since, the business will also offer dine in for customers, some furniture and
fixtures will also be purchased, to ensure that the customers will be comfortable
during their stay in the store. The furniture and fixture that will be used in the
business is shown in table 16.
Table 16. Furniture and Fixtures

FURNITURE AND FIXTURES
Items Price Qty. Total Suppliers Estimated Depreciation
Cost useful life
Chairs ₱260.00 17 4,420.00 Fair price 8 ₱32.5
Tables
Round (2-3 950.00 3 2,850.00 Fair price 10 95.00
people)
Square (4 1,050.00 2 2,100.00 Fair price 10 105.00
people)
TOTAL ₱2,260.00 ₱ 9,370.00 ₱ 232.5
Supplies
The supplies needed in the operation of the business for a smooth flow of
operation is shown in tables 17, 18, and 19.
Table 17. Operating Supplies

OPERATING SUPPLIES (1 MONTH)
Items Price Qty. Total Cost Suppliers
Packaging Box ₱25.00 50 ₱1,250.00 Shoppee
Aluminum Baking Pan 70.00 10 700.00 Puregold
Tissue 112.00 2 224.00 Puregold
Hairnet 20.00 3 160.00 Epsa
Ribbon 245.00 2 490.00 NVJS
Plastic Gloves (Per Box) 55.00 3 550.00 Epsa
Wax Paper 550.00 2 1100.00 NVJS
Foil 115.00 2 230.00 NVJS
Plastic Wrap 225.00 2 450.00 NVJS
TOTAL OPERATING SUPPLIES ₱5,154.00
Description: Operating supplies
 Packaging box – a kraft box, used to pack the product for delivery and
take out which can accommodate 5 pieces above.
 Aluminum baking pan – used for baking and other cooking activities
 Tissue – for kitchen hygiene
 Hairnet – used to keep hair from contacting exposed food and sanitized
equipment
 Ribbon – used to tie the package box
 Plastic gloves (per box) – used to provide protection in the kitchen from
foodborne illness from the hands
 Wax paper – used for lining countertops and tables before rolling out
pie crusts or kneading bread, to prevent a mess.
 Foil – use to wrap food
 Plastic wrap – used for sealing and securing food items
Table 18. Cleaning Supplies

CLEANING SUPPLIES (Good for 1 Year)
Garbage Bag
Large ₱50.50 5 ₱252.50 NVJS
Medium 18.75 5 93.75 NVJS
70 % Alcohol 1 Galloon (Disinfectant) 235.00 12 2820.00 NVJS
Dishwashing Liquid 50.00 10 500.00 NVJS
Rags 15.00 8 120.00 NVJS
Rubber Gloves 55.00 5 275.00 NVJS
Sponge 25.00 10 250.00 NVJS
Trash Bin 1,750.00 3 5250.00 New India
Heavy Duty Dust Pan 550.00 2 1100.00 New India
Floor Mop 129.00 2 258.00 New India
Broom 120.00 2 240.00 New India
Lysol disinfectant concentrate 1,750.00 5 8,750.00 Shoppee
TOTAL CLEANING SUPPLIES ₱19,909.25
Description: Cleaning supplies
 Garbage bag – used to wrap waste materials to minimize odor and
misplacement of garbage.
 Alcohol – used for disinfecting specially for safety hygiene
 Dishwashing liquid – used for cleaning the dishes
 Rags – used to prevent dirt from scattering the floor
 Rubber gloves – used to protect the hand while performing tasks
 Sponge – used for cleaning surface and for the dishes as well
 Trash bin – used for storing the waste
 Heavy duty dust pan – used to sweep the dirt from the floor
 Floor map – used to clean and eliminate dirt and other stains on the floor
 Broom – used for cleaning the floor and sweeping the tight area
 Lysol Disinfectant – used to clean and disinfect the work stations and
furniture to ensure that customers and employees are safe infectious
diseases.
Table 19. Office Supplies

OFFICE SUPPLIES (Good for 1 year)
Items Price Qty. Total cost Suppliers
Ball pen ₱5.00 10 ₱50.00 Savemore
Scissor 12.00 2 24.00 Savemore
Stapler 44.00 2 88.00 Shopee
Staple wire 5.00 3 15.00 Savemore
Columnar 30.00 4 120.00 Hypermarket
Journal 30.00 4 120.00 Hypermarket
Record book 85.00 1 85.00 Hypermarket
Petty cash voucher (2 ply) 22.00 1 22.00 Hypermarket
DTR (100 pcs) 150.00 1 150.00 Hypermarket
TOTAL OFFICE SUPPLIES ₱ 674.00
Description: Office Supplies
 Ball pen – used for writing notes, records and other writing activities
 Scissor – used for cutting anything that is desired to be cut
 Stapler – used for joining papers together
 Staple wire – it is where stapler used to bind materials together
 Columnar – used for resembling or characterized by columns.
 Journal – used for recording daily activities
 Record book – used to keep track all of the meetings and activities
 Petty cash voucher (2 ply) – used to control the disbursement of cash
 DTR (100 pcs) – used to monitor and organize time management.
UTILITIES
In the daily operation of Pastria Don Leche, water, electricity and gasoline
are very essential, to ensure that the business will have a continuous production
and smooth operation. Water, is the most essential as it is needed to wash the
dishes and in baking the products. Electricity is needed to ensure that the
machineries and equipment will be used for an easier production. Since the
proposed business will also deliver products to the customers, gasoline is also
essential for the delivery of the products. Communication Plan is also utilized to
ensure that there will be a good and continuous communication to the customers.
The utilities that will be used by the business is shown in table 20.
Table 20. Utilities

Utilities
Monthly Bills Year 1 Bills Provider
Water Bills ₱ 2,000.00 ₱ 14,000.00 Prime water
Electricity Bills 2,000.00 14,000.00 INEC
Gasoline 2,000.00 14,000.00 Various Gas Stations
Communication Plan 1,999.00 13,993.00 PLDT
TOTAL ₱ 7,499.00 ₱ 55,993.00
Labor Requirements
The business will need six (6) persons to fully operate. Labor requirements
for Pastria Don Leche is shown in table 21.
Table 21. Labor Requirements

PHIL PAG-
POSITIONS MANPOWER MONTHLY SSS HEALTH IBIG
Manager 1 ₱ 4,000.00 ₱ 297.50 ₱ 120.00 ₱ 80.00
Baker 1 (Hired) 1 ₱ 8,500.00 ₱ 722.50 ₱ 255.00 ₱ 170.00
Baker 2 (Partner) 1 ₱ 4,000.00 ₱ 297.50 ₱ 120.00 ₱ 80.00
Cashier 1 ₱ 4,000.00 ₱ 297.50 ₱ 120.00 ₱ 80.00
Dishwasher/Helper 1 ₱ 4,000.00 ₱ 297.50 ₱ 120.00 ₱ 80.00
Delivery man 1 ₱ 4,000.00 ₱ 297.50 ₱ 120.00 ₱ 80.00
Monthly compensation package ₱ 28,500.00 ₱ 2,210.00 ₱ 855.0 ₱ 570.00
Year 1 Compensation Package (7
months) ₱ 199,500.00 ₱ 15,470.00 ₱ 5,985.00 ₱ 3,990.00
Yearly Compensation Package (12
months) ₱ 342,000.00 ₱ 26,520.00 ₱ 10,260.00 ₱ 6,840.00
Fees and Licenses
This are the legal requirements that needs to be settled first before a
business can operate legally. Such fees and licenses is based on the location
where the business will be located. Fees and Licenses are shown in table 22.
Table 22. Fees and Licenses

DESCRIPTION AMOUNT DUE
Barangay clearance ₱ 300.00
Police clearance ₱ 450.00
Mayor’s clearance ₱ 300.00
Tax clearance ₱ 500.00
Community tax certificate ₱ 250.00
Zoning clearance ₱ 2,500.00
Health certificate and sanitary permit ₱ 375.00
Valid fire safety inspection certificate ₱ 500.00
Mayor’s permit ₱ 1,000.00
Inspection fee ₱ 500.00
Occupational fee/tax ₱ 1,200.00
Fire safety inspection fee ₱ 500.00
BIR Clearance ₱ 540.00
DTI Permit (5 years) ₱ 350.00
Securities and Exchange Commission (5 years) ₱ 2,000.00
SSS Clearance ₱ 600.00
Philhealth clearance ₱ 600.00
Pag - Ibig clearance ₱ 600.00
TOTAL ₱ 13,065.00
Waste Disposal
The owners are expecting to produce a minor number of waste materials
throughout its operations. For a business to maintain a clean area and
surroundings’, as well as to ensure that the business will not be a burden in the
community where it is located and in the environment, proper disposals of garbage
that are to be used throughout the operation will be considered in the disposal of
waste materials. The owners created a waste disposal plan for the business, firstly
all garbage used will be segregated properly in which biodegradable and non-
biodegradable waste are separated. Those materials that can still be reused and
recycled can be used and sold to those buyers of such materials. Plastic bottles,
will be separated and will be sold to junkshops, for an additional income to the
business, but if it won’t be sold on time it can be used as a design for the business
entity by recycling and redesigning them.
All excess production will be disposed properly. Products that are nearly to
expire will be sold at a lower price. Products that can no longer be sold and
considered waste will be refined and sell the product to those poultry nearby as a
livestock food.
CHAPTER V
FINANCIAL ASPECT
Basic Financial Assumption
1. The total project cost is 350,000.00 only.
2. The source of financing will be 100% from the owner’s contribution.
3. The sales is expected to increase annually by 66%, 6%, 8%, and 10%
respectively.
4. The partners will set an amount of ₱ 1,000.00 as sales returns and
allowances for the first year of operation and ₱ 1,500.00 for the
succeeding years.
5. The cost of sales is 48% and will increase annually by, 52%, 53% 54%
and 55% of the business net sales respectively.
6. The water bills, electricity and gasoline is assumed to have monthly
expenses of ₱ 2,000.00 as well as ₱ 1,999.00 for the communication
plan.
7. The supplies and utilities expense is set to increase annually by 2%
starting on its third year.
8. The partners will set an amount of ₱ 2,000.00 on the advertising
expense for the succeeding years.
9. The partners will set an amount of ₱ 10,000.00 for the renewal of fees
and licenses on its succeeding years.
10. Depreciation expense is computed using straight-line method.

Total Project Cost
The total project cost of the business would is ₱ 350,000.00 that will be used
to acquire the needed properties and equipment and other pre operating expenses
as well as to be used for working capital for the business.
Particulars Amount
Working Capitals ₱ 105,389.29
Property and Equipment ₱ 224,295.71
Pre-operating Cost ₱ 20,315.00
TOTAL ₱ 350,000.00
Source of Financing
The source of financing will be carried by the partners, in which the partners
will contribute an amount of ₱ 70,000.00 each. Wherein, Mr. Tagle will contribute
his personal vehicle amounting to ₱ 70,000.00. The other partners, however will
contribute their share in cash.
Equity Contribution Amount Contributed

Agngaray, Capital ₱ 70,000.00
Agullana, Capital ₱ 70,000.00
Gamiao, Capital ₱ 70,000.00
Pablo, Capital ₱ 70,000.00
Tagle, Capital ₱ 70,000.00
TOTAL OWNER'S EQUITY ₱ 350,000.00
Projected Financial Statements
Pastria Don Leche

Statement of Financial Position
Before the Operation of the Business
ASSET
Current Assets
Cash ₱ 47,807.04
Inventory (Schedule 4) 18,845.00
Prepaid Supplies (Schedule 5) 25,737.25
Prepaid Rent (Schedule 6) 13,000.00
Total Current Asset ₱ 105,389.29
Non-Current Assets
Motorcycle (Schedule 7) ₱ 70,000.00
Furniture and Fixtures (Schedule 8) 9,370.00
Machineries and Equipment (Schedule 9) 139,423.16
Kitchen Tools (Schedule 10) 5,502.55
Total Non-Current Asset ₱ 224,295.71
Other Assets
Pre-Operating Cost (Schedule 3) ₱ 20,315.00
TOTAL ASSETS ₱ 350,000.00
OWNER'S EQUITY
Agngaray, Capital ₱ 70,000.00
Agullana, Capital ₱ 70,000.00
Gamiao, Capital ₱ 70,000.00
Pablo, Capital ₱ 70,000.00
Tagle, Capital ₱ 70,000.00
TOTAL OWNER'S EQUITY ₱ 350,000.00
Pastria Don Leche

Projected Income Statement
For the year ended December 31, 2022
2022
Sales (Schedule 14) ₱ 1,196,335.71
Less: Sales Return & allowances 1,000.00
Net Sales ₱ 1,195,335.71
Less: Cost of Sales (52%) 573,761.14
Gross Profit ₱ 621,574.57
Less: Selling and Administrative Expenses
Salaries expense (Schedule 15) ₱ 220,955.00
Utilities Expense (Schedule 16) 55,993.00
Supplies Expenses (Schedule 17 ) 29,996.00
Advertising Expense (Schedule 18 ) 1,750.00
Fees and Licenses 0
Rent Expense (Schedule 19 ) 39,000.00
Total Expenses ₱ 347,694.00
Income before Depreciation ₱ 273,880.57
Less: Depreciation Expense (Schedule 20) ₱ 27,925.38
Income Before Tax ₱ 245,955.19
Less: Tax (30%) ₱ 73,786.56
Net Income ₱ 172,168.63

Pastria Don Leche

Projected Income Statement
5 Years
2022 2023 2024 2025 2026

Sales (Schedule 14) ₱ 1,196,335.71 ₱ 1,985,917.28 ₱ 2,105,072.32 ₱ 2,273,478.10 ₱ 2,500,825.91
Less: Sales Return & allowances 1,000.00 1,500.00 1,064,245.90 1,149,447.98 1,264,470.77
Net Sales ₱ 1,195,335.71 ₱ 1,984,417.28 ₱ 2,103,572.32 ₱ 2,271,978.10 ₱ 2,499,325.91
Less: Cost of Sales 573,761.14 1,031,896.99 1,114,893.33 1,226,868.17 1374629.25
Gross Profit ₱ 621,574.57 ₱ 952,520.29 ₱ 988,678.99 ₱ 1,045,109.93 ₱ 1124696.66
Less: Selling and Administrative Expenses
Salaries Expense (Schedule 15) ₱ 220,955.00 ₱ 378,780.00 ₱ 378,780.00 ₱ 378,780.00 ₱ 378.780.00
Utilities Expense (Schedule 16) 55,993.00 111,986.00 114,225.72 116,510.23 118,840.43
Supplies Expenses (Schedule 17 ) 29,996.00 55,733.25 56,847.92 57,984.87 59,144.57
Advertising Expense (Schedule 18) 1,750.00 2,000.00 2,000.00 2,000.00 2.000.00
Fees and Licenses 0 10,000.00 10,000.00 10,000.00 10.000.00
Rent Expense (Schedule 19 ) 39,000.00 78,000.00 78,000.00 78,000.00 78.000.00
Total Expenses ₱ 347,694.00 ₱ 636,499.25 ₱ 639,853.63 ₱ 643,275.11 ₱ 646,765.01
Income before Depreciation ₱ 273,880.57 ₱ 316,021.05 ₱ 348,825.35 ₱ 401,834.82 ₱ 477,931.65
Less: Depreciation Expense (Schedule 20) ₱ 27,925.38 ₱ 27,925.38 ₱ 27,925.38 ₱ 27,925.38 ₱ 27,925.38
Income Before Tax ₱ 245,955.19 ₱ 288,095.67 ₱ 320,899.98 ₱ 373,909.44 ₱ 450,006.27
Less: Tax (30%) ₱ 73,786.56 ₱ 86,428.70 ₱ 96,269.99 ₱ 112,172.83 ₱ 135,001.88
Net Income ₱ 172,168.63 ₱ 201,666.97 ₱ 224,629.98 ₱ 261,736.61 ₱ 315,004.39

Return on Investment
Return on Investment (ROI) is a performance measure used to evaluate the
efficiency or profitability of an investment and it tries to directly measure the amount
of return on a particular investment and relative to the investment’s cost. Based on
the ROI of the business, 49% return on investment will be attained on its first year
since the business will only operate for seven months. It is expected that the initial
investment of the business will be obtained fully in two years’ time. The average
yearly ROI of 67% indicates that the profitability of the business is high conveying
signs of future success for both the business and the partners.
Table 26. Return on Investment

YEAR NET INCOME PER YEAR
2022 ₱ 172,168.63 49%
2023 ₱ 201,666.97 58%
2024 ₱ 224,629.98 64%
2025 ₱ 261,736.61 75%
2026 ₱ 315,004.39 90%
5
Average Net Income ₱ 235,041.32
Divide by Project cost ₱ 350,000.00
ROI 67%
CHAPTER VI
SOCIO ECONOMIC ASPECT
Businesses’ fundamental objectives include generating profit, and make
enough money in order to provide security for the company, and achieve financial
growth. These benefits are mainly in favor for the business itself. In order to reach
success, businesses must also be socially and economically responsible - to the
government, community, and society in general.
Government Benefits. Businesses pay a significant portion of taxes.
Increased employment rate and higher income contributes to the betterment of
national revenue. Therefore, it boosts tax profit and creates enough money which
can be used by the government to generate fund for projects and improvements
for schools, healthcare, transportation, and other public services.
Community Benefits. The community will be benefited from the business
by means of having access to nutrient-rich and safe pastries and delicacies
produced by Pastria Don Leche applicable for their earnings. Business can as well
benefit the community through building identity, and establish growth and
innovation in the community.
Environment Benefits. The environment will be benefited from the
business by means of having proper segregations of waste materials, sanitations
and cleanliness inside, outside and surrounding the business.

IMPLEMENTATION
Activities Months (2022)
February
March
April
May
June
July
Aug
Sept
Oct
Nov
Dec
Jan
1.Preparation of the
business plan
2. Acquiring Capital
3.Registration of the
business
4.Acquiring Permits
5. Renovation of the
store
6.Purchashing
equipment and
inventories
7.Arranging the place
8. Training of the
owner/partners
9. Start of online
advertising
10. Official business
operation
CONCLUSION
It is concluded that the proposed business, Pastria Don Leche is feasible in
conformity with the results acquired from this study.
In terms of management of the business, it is seen effective as the business
is perceived to have positive outcomes in its future operations, without any conflicts
from the partners, based on its management aspect.
As to its marketing aspect, the business will continue to produce varieties
of donut ala leche flan products. The business will also continue to advertise its
offering to encourage more customers to come.
With regard to the technical aspect of the business, the products will be
freshly cooked every day and packed in accordance to the number of quantities
that the customers will buy. For its location, it is seen as a great opportunity as it
is located where cars usually pass by and it is also surrounded with residential
areas.
As per its socio economic aspect the business will benefit both the
government and the economy by paying taxes timely that will be useful for
generating funds by the government for projects and improvements for public
services. The economic opportunities such as access to markets economic growth,
and quality of life are very high and promising. As to the aspect the business and
its management will continuously ensure that the business will follow proper
segregation, sanitation, and cleanliness of the business establishment.

In terms of its financial aspect, the business will be able to attain an average
of 67% yearly on its investment, which points out that the business will be able to
acquire the initial investment in two (2) years’ time. Based on the results of the
study it is concluded that the business will be profitable enough for the partners to
gain profit and for the business to be implemented and operated.

ANNEX
SCHEDULES
Schedule 1. Working Capital

PARTICULARS AMOUNT
Cash ₱ 47,807.59
Inventory (Schedule 4) ₱ 18,845.00
Prepaid Supplies (Schedule 5) ₱ 25,737.25
Prepaid Rent (Schedule 6) ₱ 13,000.00
TOTAL ₱ 105,389.84
Schedule 2. Property and Equipment

PARTICULARS AMOUNT
Vehicle (Schedule 7) ₱ 70,000.00
Furniture and Fixtures (Schedule 8) ₱ 9,370.00
Machineries and Equipment (Schedule 9) ₱ 139.423.16
Kitchen Tools (Schedule 10) ₱ 5,502.55
TOTAL ₱ 224,295.71
Schedule 3. Pre-operating Cost

PARTICULARS AMOUNT
Feasibility Expense (Schedule 11) ₱ 3,500.00
Fees and Licenses (Schedule 12) ₱ 13,065.00
Renovation Costs (Schedule 13) ₱ 3,750.00
TOTAL ₱ 20,315.00
Schedule 4. Inventory
INVENTORY
Items Price Qty. Total Cost
All-Purpose Flour (2kl) ₱ 182.00 10 ₱ 1,820.00
Egg (Per Tray) ₱ 200.00 10 ₱ 2,000.00
Cassava (1kl) ₱ 100.00 20 ₱ 2,000.00
All Purpose Cream ₱ 52.00 20 ₱ 1,040.00
Condense ₱ 33.00 20 ₱ 660.00
Evaporada ₱ 25.00 20 ₱ 500.00
Yeast ₱ 45.00 1 ₱ 45.00
Milk Non-Fat (100g) ₱ 91.00 5 ₱ 455.00
Butter (200g) ₱ 50.00 15 ₱ 750.00
Oil (5lt.) ₱ 415.00 2 ₱ 830.00
Food Color (30g) ₱ 25.00 3 ₱ 75.00
Vanilla Extract (30g) ₱ 37.00 2 ₱ 74.00
Sugar (1kl) ₱ 34.00 10 ₱ 340.00
Food Flavoring ₱ 30.00 5 ₱ 150.00
Coconut Milk ₱ 54.00 20 ₱ 1,080.00

Coffee ₱ 1,380.00 1 ₱ 1,380.00
Ube/Kl ₱ 125.00 10 ₱ 1,250.00
Salt ₱ 50.00 1 ₱ 50.00
TOTAL (1 WEEK) ₱ 14,449.00
BEVERAGES
Items Cost Qty. Total Cost
Sodas
Mismo ₱ 160.00 7 ₱ 1,120.00
Swakto ₱ 108.00 7 ₱ 756.00
Mineral bottles
350 ml ₱ 170.00 7 ₱ 1,190.00
550 ml ₱ 190.00 7 ₱ 1,330.00
TOTAL (1 WEEK) ₱ 4,396.00
TOTAL INVENTORY ₱ 18,845.00
Schedule 5. Prepaid Supplies

OPERATING SUPPLIES (1 MONTH)
Packaging Box ₱ 25.00 50 ₱ 1,250.00 Shoppee
Aluminum Baking Pan ₱ 70.00 10 ₱ 700.00 Puregold
Tissue ₱ 112.00 2 ₱ 224.00 Puregold
Hairnet ₱ 20.00 3 ₱ 160.00 Epsa
Ribbon ₱ 245.00 2 ₱ 490.00 NVJS
Plastic Gloves (Per Box) ₱ 55.00 3 ₱ 550.00 Epsa
Wax Paper ₱ 550.00 2 ₱ 1,100.00 NVJS
Foil ₱ 115.00 2 ₱ 230.00 NVJS
Plastic Wrap ₱ 225.00 2 ₱ 450.00 NVJS
TOTAL OPERATING SUPPLIES ₱ 5,154.00
CLEANING SUPPLIES (Good for 1 Year)
Garbage Bag
Large ₱ 50.5 5 ₱ 252.5 NVJS
Medium ₱ 18.75 5 ₱ 93.75 NVJS
70 % Alcohol 1 Galloon ₱ 235 12 ₱ 2820 NVJS
Dishwashing Liquid ₱ 50 10 ₱ 500 NVJS
Rags ₱ 15 8 ₱ 120 NVJS
Rubber Gloves ₱ 55 5 ₱ 275 NVJS
Sponge ₱ 25 10 ₱ 250 NVJS
Trash Bin ₱ 1,750.00 3 ₱ 5250 New India
Heavy Duty Dust Pan ₱ 550.00 2 ₱ 1100 New India
Floor Mop ₱ 129.00 2 ₱ 258 New India
Broom ₱ 120.00 2 ₱ 240 New India
Lysol Disinfectant ₱ 1,750.00 5 ₱ 8,750.00 Shoppee
TOTAL CLEANING SUPPLIES ₱ 19,909.25
OFFICE SUPPILES (Good for a year)

Ball pen ₱ 5.00 10 ₱ 50.00 Savemore
Scissor ₱ 12.00 2 ₱ 24.00 Savemore
Stapler ₱ 44.00 2 ₱ 88.00 Shopee
Staple wire ₱ 5.00 3 ₱ 15.00 Savemore
Columnar ₱ 30.00 4 ₱ 120.00 Hypermarket
Journal ₱ 30.00 4 ₱ 120.00 Hypermarket
Record book ₱ 85.00 1 ₱ 85.00 Hypermarket
Petty cash voucher (2 ply) ₱ 22.00 1 ₱ 22.00 Hypermarket
DTR (100 pcs) ₱ 150.00 1 ₱ 150.00 Hypermarket
TOTAL OFFICE
SUPPLIES ₱ 674.00
TOTAL PREPAID
SUPPLIES ₱ 25,737.25
Schedule 6. Prepaid Rent

RENT AMOUNT
Advance ₱ 6,500.00
Deposit ₱ 6,500.00
TOTAL ₱ 13,000.00
Schedule 7. Motorcycle
MOTORCYCLE
Product Estimated
Price Qty. Total cost Depreciation
Name useful life
MIO I
₱ 70,000.00 1 ₱ 70,000.00 11
125 ₱ 6,363.64
TOTAL ₱ 70,000.00 ₱ 70,000.00 ₱ 6,363.64
Schedule 8. Furniture and Fixtures

FURNITURE AND FIXTURES
Total Estimated Depreciation
Items Price Qty. Suppliers
Cost useful life Cost
Chairs ₱ 260.00 17 ₱ 4,420.00 Fair price 8 ₱ 32.50
Tables
Round
(2-3 ₱ 950.00 3 ₱ 2,850.00 Fair price 10
people) ₱ 95.00
Square
(4 ₱ 1,050.00 2 ₱ 2,100.00 Fair price 10
people) ₱ 105.00
TOTAL ₱ 2,260.00 ₱ 9,370.00 ₱ 232.50
Schedule 9. Machineries and Equipment

MACHINERIES AND EQUIPMENTS
Estimated
Depreciation
Particular Cost Qty. Total cost Suppliers Useful Life
cost
(years)
Refrigerator ₱ 10,000.00 1 ₱ 10,000.00 Lazada 10 ₱ 1,000.00
Oven ₱ 38,400.00 1 ₱ 38,400.00 Lazada 10 ₱ 3,840.00
Coffee Maker ₱ 2,220.00 1 ₱ 2,220.00 Lazada 10 ₱ 222.00
Electric Kettle ₱ 799.00 1 ₱ 799.00 New India 7 ₱ 114.14
Dough Mixer ₱ 2,220.00 2 ₱ 4,440.00 New India 10 ₱ 222.00
Cake Display Chiller ₱ 38,000.00 1 ₱ 38,000.00 Lazada 5 ₱ 7,600.00
Emergency Light ₱ 2,500.00 1 ₱ 2,500.00 New India 10 ₱ 250.00
Fire Extinguisher ₱ 4,000.00 1 ₱ 4,000.00 New India 5 ₱ 800.00
Save
Electric Deep fryer ₱ 1,999.00 2 ₱ 3,998.00 5
more ₱ 399.80
Vivo Smartphone
₱ 3,958.00 ₱ 3,958.00
X60 pro 1 Lazada 6 ₱ 659.67
Dell Laptop Core i5 ₱ 31,108.16 1 ₱ 31,108.16 Octagon 5 ₱ 6,221.6
TOTAL ₱ 135,204.16 ₱ 139,423.16 ₱ 21,329.24
Schedule 10. Tools

KITCHEN TOOLS
Particular Cost Qty. Total Cost Suppliers
Cake Fork ₱ 30.00 20 ₱ 600.00 New India
Plates ₱ 35.00 20 ₱ 700.00 Puregold
Measuring Cup
₱ 69.00 1 ₱ 69.00 New India
And Spoon
Rubberized Tray ₱ 125.00 10 ₱ 1,250.00 New India
Spoon (Set) ₱ 55.00 2 ₱ 110.00 New India
Wire Cooling
₱ 280.00 5 ₱ 1,400.00 Lazada
Rack
Strainer ₱ 199.00 2 ₱ 398.00 New India
Chopping Board ₱ 155.00 2 ₱ 310.00 New India
Rectangle baking
₱ 125.99 3 ₱ 377.97 New India
pan
Metal shaper ₱ 54.79 2 ₱ 109.58 New India
Grater ₱ 89.00 2 ₱ 178.00 New India
TOTAL ₱ 1,217.78 ₱ 5,502.55
Schedule 11. Feasibility Expense

Feasibility Expense
Expenses Amount
Transportation ₱ 1,000.00
Printing ₱ 2,500.00
TOTAL ₱ 3,500.00
Schedule 12. Fees and Licenses

DESCRIPTION AMOUNT DUE
Barangay clearance ₱ 300.00
Police clearance ₱ 450.00
Mayor’s clearance ₱ 300.00
Tax clearance ₱ 500.00
Community tax certificate ₱ 250.00
Zoning clearance ₱ 2,500.00
Health certificate and sanitary permit ₱ 375.00
Valid fire safety inspection certificate ₱ 500.00
Mayor’s permit ₱ 1,000.00
Inspection fee ₱ 500.00
Occupational fee/tax (200 per head) ₱ 1,200.00
Fire safety inspection fee ₱ 500.00
BIR Clearance ₱ 540.00
DTI Permit (5 years) ₱ 350.00
Securities and Exchange Commission (5 years) ₱ 2,000.00
SSS Clearance ₱ 600.00
Philhealth clearance ₱ 600.00
Pag - Ibig clearance ₱ 600.00
TOTAL ₱ 13,065.00
Schedule 13. Renovation Cost

RENOVATION COST
PARTICULARS PRICE QUANTITY TOTAL COST
Plywood bin ₱ 450.00/pc 5 ₱ 2,250.00
Paint
Blue ₱ 150.00/l 1 ₱ 150.00
Pink ₱ 150.00/l 1 ₱ 150.00
Black ₱ 150.00/l 1 ₱ 150.00
Brown ₱ 150.00/l 1 ₱ 150.00
Nails ₱ 100.00/kl 2 ₱ 200.00
Wood glue ₱ 350.00 1 ₱ 350.00
Wall Clock ₱ 350.00 1 ₱ 350.00
TOTAL ₱ 3,750.00
Schedule 14. Sales

MONDAY
DAILY
PRODUCT PRICE QTY.
SALES
Don leche ₱ 26.00 7 7 ₱ 364.00
Ube leche 37.00 8 7 629.00
Cheesy leche 37.00 9 5 518.00
Pandan leche 37.00 8 7 555.00
CASSAVA CAKES
Cassabe 18.00 10 5 270.00
Cassama 15.00 11 6 255.00

BEVERAGES
Sodas
Mismo 19.00 6 6 228.00
Swakto 13.00 5 8 169.00
Coffee
Small 26.00 8 6 364.00
Medium 34.00 10 5 510.00
Large 43.00 9 7 688.00
Mineral bottles
350 ml 17.00 5 9 238.00
550 ml 19.00 9 9 342.00
TOTAL ₱ 5,130.00
TUESDAY
DAILY
PRODUCT PRICE QTY.
SALES
Don leche ₱ 26.00 7 8 ₱ 390.00
Ube leche 37.00 6 9 555.00
Cheesy leche 37.00 5 8 481.00
Pandan leche 37.00 10 4 518.00
CASSAVA CAKES
Cassabe 18.00 9 8 288.00
Cassama 15.00 8 9 240.00
BEVERAGES
Sodas
Mismo 19.00 6 4 190.00
Swakto 13.00 6 6 156.00
Coffee
Small 26.00 8 5 338.00
Medium 34.00 5 9 476.00
Large 43.00 11 4 645.00
Mineral bottles .
350 ml 17.00 5 10 255.00
550 ml 19.00 12 5 323.00
TOTAL ₱ 4,855.00
WEDNESDAY
DAILY
PRODUCT PRICE QTY.
SALES
Don leche ₱ 26.00 7 6 ₱ 338.00
Ube leche 37.00 9 8 629.00
Cheesy leche 37.00 5 9 518.00
Pandan leche 37.00 6 10 592.00
CASSAVA CAKES
Cassabe 18.00 10 7 306.00
Cassama 15.00 10 8 270.00
BEVERAGES
Sodas
Mismo 19.00 2 9 209.00
Swakto 13.00 8 5 169.00
Coffee
Small 26.00 8 6 364.00
Medium 34.00 8 7 510.00
Large 43.00 8 8 688.00
Mineral bottles .
350 ml 17.00 7 9 272.00

550 ml 19.00 9 9 342.00
TOTAL ₱ 5,207.00
THURSDAY
DAILY
PRODUCT PRICE QTY.
SALES
Don leche ₱ 26.00 8 6 ₱ 364.00
Ube leche 37.00 5 9 518.00
Cheesy leche 37.00 4 10 518.00
Pandan leche 37.00 10 3 481.00
CASSAVA CAKES
Cassabe 18.00 10 7 306.00
Cassama 15.00 9 5 210.00
BEVERAGES
Sodas
Mismo 19.00 3 6 171.00
Swakto 13.00 3 8 143.00
Coffee
Small 26.00 5 7 312.00
Medium 34.00 7 6 442.00
Large 43.00 9 5 602.00
Mineral bottles .
350 ml 17.00 11 3 238.00
550 ml 19.00 11 5 304.00
TOTAL ₱ 4,609.00
FRIDAY
DAILY
PRODUCT PRICE QTY.
SALES
Don leche ₱ 26.00 10 3 ₱ 338.00
Ube leche 37.00 10 6 592.00
Cheesy leche 37.00 10 4 518.00
Pandan leche 37.00 11 5 592.00
CASSAVA CAKES
Cassabe 18.00 9 7 288.00
Cassama 15.00 11 6 270.00
BEVERAGES
Sodas
Mismo 19.00 11 4 247.00
Swakto 13.00 10 5 195.00
Coffee
Small 26.00 11 4 390.00
Medium 34.00 10 6 544.00
Large 43.00 11 6 731.00
Mineral bottles .
350 ml 17.00 10 7 289.00
550 ml 19.00 8 5 342.00
TOTAL ₱ 5336.00
SATURDAY
DAILY
PRODUCT PRICE QTY.
SALES
Don leche ₱ 26.00 7 4 ₱ 286.00
Ube leche 37.00 8 5 666.00
Cheesy leche 37.00 10 6 592.00

Pandan leche 37.00 7 7 518.00
CASSAVA CAKES
Cassabe 18.00 8 7 270.00
Cassama 15.00 12 6 300.00
BEVERAGES
Sodas
Mismo 19.00 9 5 266.00
Swakto 13.00 12 4 208.00
Coffee
Small 26.00 11 5 416.00
Medium 34.00 11 6 578.00
Large 43.00 11 7 774.00
Mineral bottles .
350 ml 17.00 12 6 306.00
550 ml 19.00 12 7 361.00
TOTAL ₱ 5,541.00
SUNDAY
DAILY
PRODUCT PRICE QTY.
SALES
Don leche ₱ 26.00 8 4 ₱ 312.00
Ube leche 37.00 12 8 740.00
Cheesy leche 37.00 7 9 592.00
Pandan leche 37.00 10 5 555.00
CASSAVA CAKES
Cassabe 18.00 10 7 306.00
Cassama 15.00 12 8 300.00
BEVERAGES
Sodas
Mismo 19.00 5 10 285.00
Swakto 13.00 7 10 221.00
Coffee
Small 26.00 12 5 442.00
Medium 34.00 9 9 612.00
Large 43.00 11 8 817.00
Mineral bottles .
350 ml 17.00 10 9 323.00
550 ml 19.00 15 5 380.00
TOTAL ₱ 5,505.00
WEEKLY SALES PROJECTION (1st MONTH)

TOTAL
PERCENTAGE AMOUNT
WEEKS WEEKLY SALES WEEKLY
SALES
1ST WEEK ₱ 35,004.00 0% 0 ₱ 36,183.00
2ND WEEK ₱ 36,054.12 3% ₱ 1,085.49 ₱ 37,268.49
3RD WEEK ₱ 37,496.28 4% ₱ 1,490.74 ₱ 38,759.23
4TH WEEK ₱ 39,371.10 5% ₱ 1,937.96 ₱ 40,697.19
TOTAL ₱ 152,907.91
MONTHLY SALES PROJECTION

TOTAL
MONTHLY PERCENTAGE AMOUNT INCREASE/
MONTHS MONTHLY
SALES INCREASE/DECREASE DECREASE
SALES
JUNE ₱ 152,907.91 0% 0.00 ₱ 152,907.91
JULY ₱ 157,495.15 3% ₱ 4,587.24 ₱ 157,495.15
AUGUST ₱ 163,794.95 4% ₱ 6,299.81 ₱ 163,794.95
SEPTEMBER ₱ 167,070.85 2% ₱ 3,275.90 ₱ 167,070.85
OCTOBER ₱ 170,412.27 2% ₱ 3,341.42 ₱ 170,412.27
NOVEMBER ₱ 184,045.25 8% ₱ 13,632.98 ₱ 184,045.25
DECEMBER ₱ 200,609.32 9% ₱ 16,564.07 ₱ 200,609.32
TOTAL 7 MONTHS ₱ 1,196,335.71
YEARLY SALES PROJECTION

TOTAL
PERCENTAGE AMOUNT
YEAR YEARLY SALES YEARLY
SALES
2022 ₱ 1,196,335.71 0% 0 ₱ 1,196,335.71
2023 ₱ 1,985,917.28 66% ₱ 789,581.57 ₱ 1,985,917.28
2024 ₱ 2,105,072.32 6% ₱ 119,155.04 ₱ 2,105,072.32
2025 ₱ 2,273,478.10 8% ₱ 168,405.79 ₱ 2,273,478.10
2026 ₱ 2,500,825.91 10% ₱ 227,347.81 ₱ 2,500,825.91
Schedule 15. Salaries Expense

MAN PHIL
POSITIONS POWER MONTHLY SSS HEALTH PAG- IBIG TOTAL
MANAGER 1 ₱ 4,000.00 ₱ 297.50 ₱ 120.00 ₱ 80.00
BAKER (HIRED) 1 8,500.00 722.50 255.00 170.00
BAKER (PARTNER) 1 4,000.00 297.50 120.00 80.00
CASHIER 1 4,000.00 297.50 120.00 80.00
DISHWASHER/
HELPER 1 4,000.00 297.50 120.00 80.00
DELIVERYMAN 1 4,000.00 297.50 120.00 80.00
Monthly compensation package ₱ 28,500.00 ₱ 2,210.00 ₱ 855.00 ₱ 570.00 ₱ 31,565.00
Year 1 Compensation package (7
months) ₱ 199,500.00 ₱ 15,470.00 ₱ 5,985.00 ₱ 3,990.00 ₱ 220,955.00
Yearly Compensation Package (12
months) ₱ 342,000.00 ₱ 26,520.00 ₱ 10,260.00 ₱ 6,840.00 ₱ 378,780.00
Schedule 16. Utilities Expense

UTILITIES
MONTHLY BILLS YEAR 1 BILLS YEAR 2 BILLS
Water Bills ₱ 2,000.00 ₱ 14,000.00 ₱ 28,000.00
Electricity Bills ₱ 2,000.00 ₱ 14,000.00 ₱ 28,000.00
Gasoline ₱ 2,000.00 ₱ 14,000.00 ₱ 28,000.00
PLDT Plan ₱ 1,999.00 ₱ 13,993.00 ₱ 27,986.00
TOTAL ₱ 7,999.00 ₱ 55,993.00 ₱ 111,986.00
UTILITIES EXPENSE
PERCENTAGE AMOUNT INCREASE/
YEAR INCREASE/DECREASE DECREASE TOTAL
2022 0% 0 ₱ 55,993.00
2023 0% 0 ₱ 111,986.00
2024 2% ₱ 2,239.72 ₱ 114,225.72
2025 2% ₱ 2,284.51 ₱ 116,510.23
2026 2% ₱ 2,330.20 ₱ 118,840.44
Schedule 17. Supplies Expense

OPERATING SUPPLIES (Good for 1 year)
Packaging Box ₱ 26.39 100 ₱ 2,639.00
Aluminum Baking Pan ₱ 70.92 15 ₱ 1,063.80
Tissue ₱ 112.74 4 ₱ 450.95
Hairnet ₱ 20.85 4 ₱ 160.00
Ribbon ₱ 245.75 4 ₱ 983.00
Plastic Gloves (Per Box) ₱ 55.75 4 ₱ 550.00
Wax Paper ₱ 550.50 4 ₱ 2,202.00
Foil ₱ 115.50 4 ₱ 462.00
Plastic Wrap ₱ 225.50 4 ₱ 902.00
TOTAL OPERATING SUPPLIES ₱ 9,412.75
CLEANING SUPPLIES (Good for a year)
Garbage Bag
Large ₱ 50.5 5 ₱ 252.5
Medium ₱ 18.75 5 ₱ 93.75
70% Alcohol ₱ 235 12 ₱ 2820
Dishwashing Liquid ₱ 50 10 ₱ 500
Rags ₱ 15 8 ₱ 120
Rubber Gloves ₱ 55 5 ₱ 275
Sponge ₱ 25 10 ₱ 250
₱
Trash Bin 3
1,750.00 ₱ 5250
Heavy Duty Dust Pan ₱ 550.00 2 ₱ 1100
Floor Mop ₱ 129.00 2 ₱ 258
Broom ₱ 120.00 2 ₱ 240
Lysol Disinfectant ₱ 1,750.00 5 ₱ 8,750.00
TOTAL CLEANING SUPPLIES ₱ 19,909.25
OFFICE SUPPLIES (Good for a year)
Ball pen ₱ 5.00 10 ₱ 50.00
Scissor ₱ 12.00 2 ₱ 24.00
Stapler ₱ 44.00 2 ₱ 88.00
Staple wire ₱ 5.00 3 ₱ 15.00
Columnar ₱ 30.00 4 ₱ 120.00
Journal ₱ 30.00 4 ₱ 120.00
Record book ₱ 85.00 1 ₱ 85.00
Petty cash voucher (2 ply) ₱ 22.00 1 ₱ 22.00
DTR (100 pcs) ₱ 150.00 1 ₱ 150.00
TOTAL OFFICE SUPPLIES ₱ 674.50
TOTAL SUPPLIES EXPENSE (YEAR 1) ₱ 29,996.00
YEARLY SUPPLIES EXPENSE ₱ 55,733.00
SUPPLIES EXPENSE
PERCENTAGE AMOUNT
YEAR INCREASE/DECREASE INCREASE/DECREASE TOTAL
2022 0% 0 ₱ 29,996.00
2023 0% 0 ₱ 55,733.25
2024 2% ₱ 1,114.67 ₱ 56,847.92
2025 2% ₱ 1,136.96 ₱ 57,984.87
2026 2% ₱ 1,159.70 ₱ 59,144.57
Schedule 18. Advertising Expense

ADVERTISING COST QTY. TOTAL
Tarpaulin
.5 m x 2.5 m ₱ 450.00 2 ₱ 900.00
FREE TASTE
Don Leche ₱ 26.00 5 ₱ 130.00
Ube Leche ₱ 37.00 5 ₱ 185.00
Cheesy Leche ₱ 37.00 5 ₱ 185.00
Pandan Leche ₱ 37.00 5 ₱ 185.00
CASSAVA CAKES .
Cassabe ₱ 18.00 5 ₱ 90.00
Cassama ₱ 15.00 5 ₱ 75.00
₱ 1,750.00
Schedule 19. Rent Expense

RENT EXPENSE
YEAR MONTHS AMOUNT
2022 6 ₱ 39,000.00
2023 12 ₱ 78,000.00
2024 12 ₱ 78,000.00
2025 12 ₱ 78,000.00
2026 12 ₱ 78,000.00
Schedule 20. Depreciation Expense

DEPRECIATION EXPENSE
Machineries and Equipment ₱ 21,329.24
Furniture and Fixtures ₱ 232.50
Vehicle ₱ 6,363.64
TOTAL ₱ 27,925.38
Schedule 21. Costing

DONUT ALA LECHE FLAN (classic)
ITEMS MEASUREMENT COST
Flour 2 cups 3 tbsp. ₱ 22.75
Egg 7 medium ₱ 50.00
Cream 1/2 cup ₱ 26.00
Yeast 1/2 tsp. ₱ 1.13
Oil 2 bottles ₱ 59.29
Vanilla Extract 1/2 tsp. ₱ 3.70
Sugar 3 cups ₱ 11.33
TOTAL ₱ 174.2
ADDITIONAL FOR (UBE, CHEESY AND PANDAN LECHE)
Butter 1/2 cup ₱ 25.00
Food Coloring 1/8 tsp. ₱ 2.10
Milk 1/2 cup ₱ 45.50
Food Flavoring 1/8 tsp. ₱ 3.00
TOTAL ₱ 249.8
CASSAVA CAKE
Cassava 1 kl. ₱ 100.00
Condense 375g. ₱ 33.00
Evaporada 380g. ₱ 25.00
Sugar 3 cups ₱ 8.50
Coconut Milk 3/4 cup ₱ 54.00
Butter 1/2 cup ₱ 12.50
Egg 3 medium ₱ 24.00
TOTAL ₱ 203.00
ADDITIONAL FOR (CASSABE)
Ube 1 kl. ₱ 41.00
TOTAL ₱ 244.00
Schedule 22. Computation for Per Unit Cost

COMPUTATION FOR PER UNIT COSTS
RAW
PRODUCT QTY. UNIT COST
MATERIALS
PASTRIES
Don leche ₱ 174.20 10 ₱ 17.42
Ube leche ₱ 249.80 10 ₱ 24.98
Cheesy leche ₱ 249.80 10 ₱ 24.98
Pandan leche ₱ 249.80 10 ₱ 24.98
CASSAVA CAKES
Cassabe ₱ 244.00 20 ₱ 12.20
Cassama ₱ 203.00 20 ₱ 10.15
BEVERAGES
Sodas
Mismo ₱ 150.00 12 ₱ 12.50
Swakto ₱ 108.00 12 ₱ 9.00
Coffee
Small ₱ 350.00 20 ₱ 17.50
Medium ₱ 455.00 20 ₱ 22.75
Large ₱ 575.00 20 ₱ 28.75
Mineral bottles
350 ml ₱ 170.00 15 ₱ 11.33
550 ml ₱ 190.00 15 ₱ 12.67
BUSINESS LOGO
The logo indicates the product, hygiene and safety, happiness and warmth
that Pastria Don Leche wants to offer to the market. Since the main main product
to be offered is the donut ala leche flan, it is represented by the donut on the logo.
The chef’s hat, symbolizes the hygiene and safety process of making the product
as well as ensuring that the products is of its best quality. The EST 2022 signifies
the start of the business. It also denotes fresh brand and reliability in the future.
The color yellow and black represents the package of happiness and warmth that
consumers will feel when they purchase product from the store.
LOCATION LAYOUT
PLANT LAYOUT
Perspective View
Floor Layout
Sample Tarpaulin
ARTICLES OF PARTNERSHIP
OF
PASTRIA DON LECHE
KNOW ALL MEN BY THESE PRESENTS:
That we, the undersigned partners, all of legal age, residents and citizens
of the Philippines have been agreed to sign a general partnership under the
following terms and conditions and subject to the provisions of existing laws of the
Republic of the Philippines.
AND WE HEREBY CERTIFY:
ARTICLE I: Partnership Name: that the name of the partnership shall be
Pastria Don Leche
ARTICLE II: Business Purpose: That the purpose/s for which this partnership is
formed is/are:
1. TO SERVE EXCELLENT, AND UNIQUE PASTRIES TO THE

CUSTOMERS
2. TO PROVIDE A COMFORTABLE AMBIANCE AND RELAXING PLACE
FOR THE CUSTOMERS WHILE DINING IN THE STORE
3. TO INNOVATE MORE VARIETIES OF DONUT ALA LECHE FLAN.
4. TO OFFER OTHER ASSORTMENTS OF PASTRIES.
5. TO GAIN PROFIT.
ARTICLE III. Principal Place of Business: That the principal place of business
of this partnership shall be located at Brgy. Lanao, Bangui Ilocos Norte
ARTICLE OF IV. Term of Existence: That this partnership shall have a term of
Five (10) years from the original recording of its Articles of Partnership by the
Securities and Exchange Commission
ARTICLE V. Partners’ Circumstances: That the names, nationalities and

complete residence addresses of the partners are as follows:
Name Nationality Address
Agngaray, Hannah Filipino Burgos, Ilocos Norte
Agullana, Nikka Filipino Bangui, Ilocos Norte
Gamiao, Lorenz Filipino Dumalneg, Ilocos Norte
Pablo, Breniah Filipino Claveria, Cagayan
Tagle, Renzo Filipino Pagudud, Ilocos Norte
ARTICLE VI. Capital Contributions: That the capital of this Partnership shall be
the amount of THREE HUNDRED FIFTY THOUSAND (P350, 000.00), Philippine
Currency, contributed in cash by the partners, as follows:
Name Amount Contributed

Agngaray, Hannah P70,000
Agullana, Nikka P70,000
Gamaio, Lorenz Matthew P70,000
Pablo, Breniah P70,000
Tagle, Renzo John P70,000
That no transfer of interest which will reduce the ownership of Filipino

citizens to less than the required percentage of capital as provided by existing laws
shall be allowed or permitted to be recorded in the proper books of the partnership.
ARTICLES VII. Sharing Ratios: That the profits and losses of this partnership.
Shall be divided and distributed proportionately on the ratio of the capital
contribution of each partner. (Limited partner shall be liable for losses only to the
extent of his/her contribution)
ARTICLE VIII. Management: That this partnership shall be under Hannah

Agngaray, who shall be in charge of the management of the affairs of the company.
He shall have the power to use the partnership name and in otherwise performing
such acts as are necessary and expedient in the management of the firm and to
carry out its lawful purpose.
ARTICLE IX. Undertaking to Change Name: That the partners undertake to

change the name of this partnership, as herein provided or as amended thereafter,
immediately upon receipt of notice or directive from the Securities and Exchange
Commission that another corporation, partnership or person has acquired a prior
right to the use of that name or that the name has been declared as misleading,
deceptive, confusingly similar to a registered name, or contrary to public morals,
good customs o public policy.
IN WITNESS WHEREOF, we have hereunto affixed our signature this June, day
of ____, 2022 at Capitol of Ilocos Norte
Agngaray, Hannah Camille Agullana, Nikka
(Name of Partner) (Name of Partner)
TIN TIN
Gamiao, Lorenz Pablo, Breniah
(Name of Partner) (Name of Partner)
TIN TIN
Tagle, Renzo
(Name of Partner)
TIN
SUBSCRIBED AND SWORN TO before me in Laoag City, Philippines on this __

Day of _____, affiants personally appeared before me and exhibit their competent
evidence of identify indicated after their respective names, as follow:
Name TIN/ID/Passport No. Date and Place Issued
PUBLIC NOTARY
Doc. No.____
Page. No.___
Book. No.___
Series of 20____
LEASE AGREEMENT
KNOW ALL MEN BY THESE PRESENTS:
This contract is made and entered into by and between:
Mr. Alvin Calumag, of legal age, married, Filipino citizen and a resident
of Barangay, Lanao, Bangui, Ilocos Norte here in after referred to as LESSOR.
Witnesses:
Whereas, the LESSOR is the owner of the land and commercial building
located at Brgy. Lanao, Bangui, Ilocos Norte and the LESSEE desires to
occupy the place at the said building.
Now, therefore, for and in consideration of the payment of the rents the
LESSOR hereby leases, lets and rent, unto the LESSEE, and the latter has
agreed to accept as he hereby accepts to rent/lease above mentioned space
under the following terms and conditions to wit:
1. That the term of the lease is for four (4) years and seven (7) months,
commencing from June 2021 and expiring on Dec 2025 during which
period the LESSEES shall be found to pay the LESSOR a monthly
rental of SIX THOUSAND FIVE HUNDRED PESOS (6,500) due and
payable every first day of the month without the necessity of demand;
2. Upon signing this Contract of Lease, the LESSEES shall immediately
pay to LESSOR the amount of Thirteen Thousand Pesos (php 6,500)
as one month security deposit;
3. The LESSOR with his consent and approval hereby agrees for whatever
improvement the LESSEES wants to put up in the leased premises,
however it is being understood that all improvements introduced by the
LESSEES on the leased premises automatically belongs to the
LESSOR;
4. The LESSEES hereby expressly agrees and warrants that the leased
premises shall be used for their business registered as “Pastria Don
Leche” and shall not divert the use of the premises without the first
securing a written consent from the LESSOR;
5. The LESSEES are prohibited from subleasing all or any part of the
leased premises. The LESSEES shall act as the caretaker of the
premises and as such he will see to it that no other settlers will enter the
property without the written consent of the LESSOR;
6. That both parties fully understood the consents of this Contract of
Lease.
IN WITNESS WHEREOF, we have here unto set our hands this

_______________________
Mr. Alvin Calumag
(SIGNATURE OVER PRINTED NAME)
LESSOR
LETTER TO RESPONDENTS
December 3, 2021
Dear Respondent:
Greetings!
We, the fourth year Bachelor of Science in Business Administration major

in Marketing Management students, are conducting a Feasibility Study entitled
“Pastria Don Leche” which aims to determine the market feasibility of the proposed
business.
In connection, we would like to ask your participation to give time to answer

the questionnaire by clicking the link provided. Rest assured that all information
provided will be kept with utmost confidentiality and would be used for academic
purposes only.
Thank you and God Bless!
Respectfully yours,
Agngaray, Hannah Camille S.

Agullana, Nikka
Gamiao, Lorenz Matthew
Pablo, Breniah
Tagle, John Renzo
MARKET SURVEY QUESTIONNAIRE

A. Profile of Respondent
Age Gender
o 20 years old and below Male ________
o 21-24 years old Female ______
o 25-39 years old
o 40-49 years old
o 50 and above
Employment Status
o Unemployed
o Employed
o Self-employed
o Business owner
o Student
o Others (Please Specify):
B. This portion are questions about the Proposed Business (Pastria Don
Leche).
1. How often do you eat pastries?
o Everyday
o Once a week
o 2-4 times a week
o Sometimes
2. Do you like donuts?
o Yes
o No
3. If yes, how often do you eat donuts?
o Everyday
o Once a week
o 2-4 times a week
o Others (Please Specify)

4. Do you like leche flan?
o Yes
o No
5. If yes how often do you eat donuts?

o Everyday
o Once a week
o 2-4 times a week
o Others (Please Specify)
6. How much do you usually spend in buying pastries?
o Php50 and below
o Php51-100
o 150 and above
7. What day of the week you are most likely to buy pastries?
o Monday
o Tuesday
o Wednesday
o Thursday
o Friday
o Saturday
o Sunday
8. Reasons of buying pastries?
o Personal consumption
o Buy and resale
o Pasalubong
o Special Occasion
9. Will you be willing to try and purchase our product the donut ala leche
flan?
o Yes
o No
10. What flavour do you think you would prefer to buy?
o Don leche (Classic no filling)
o Ube leche (with ube filling)
o Cheese Leche (with cheese filling)
o Pandan Leche (with pandan filling)
11. Do you like cassava cakes?
o Yes
o No
12. Which of the two you would likely to buy?
o Cassava + Ube (Cassabe)
o Cassava + Yema (Cassama)
BIBLIOGRAPHY
Pagaling, P. (2015). Baking in the Philippines. Retrieved from: newgenbanker-

com.cdn.ampproject
Faleiro, A. (2021). Pastry Making an Art and Innovations-importance of ingredients

and machinery. Retrieved from: yourstory.com
Asuncion, E, Blas z, et.al (2021 unpublished), Eggcetera
Internet Sources:
The history of baking and its importance to mankind. Retrieved from

https://anybodycanbake.com, (December 3, 2021)
Take a bite of history and culture with #tinapay natin. Retrieved from: https://www-
manilatimes-net.cdn.ampproject.org, (December 3, 2021)
10 Bread and Pastries that Filipinos love. Retrieved from: https://delishably.com,

(December 3, 2021)
Pandan essence: substitutes, ingredients, equivalents. Retrieve from:

https://gourmetsleuth.com, (December 3, 2021)
What is ube and why is this purple sweet potato so trendy?. Retrieve from:
https://www.womenshealthmag.com, (December 3, 2021)
CURRICULUM VITAE
AGNGARAY, HANNAH CAMILLE S.

Brgy. Bayog, Burgos, Ilocos Norte
agngarayhannahcamille@gmail.com
09562267172
Personal Background:
Age: 21
Sex: Female
Date of birth: May 04, 2000
Place of birth: Brgy. Bayog Burgos Ilocos Norte
Nationality: Filipino
Civil Status: Single
Educational Background:
Elementary Education Bayog Elementary School

BAYOG BURGOS ILOCOS NORTE
2012
Secondary Education
Senior High School Burgos Agro Industrial School
POBLACION BURGOS ILOCOS NORTE
2018
Junior High School Burgos Agro Industrial School
POBLACION BURGOS ILOCOS NORTE
2016
Tertiary Education Data Center College Of The Philippines

Laoag City
LAOAG CITY
2018-PRESENT
Character Reference:
Cassandra G. Paraggua, PhD Liz Jamin D. Poblete, MBA
DCCP BSBA-PROGRAM HEAD Professor, DCCP
CURRICULUM VITAE
AGULLANA, NIKKA M.
Bangui, Ilocos Norte
nikpongagullana19@gmail.com
Age: 22
Sex: female
Date of birth: October 12, 1999
Place of birth: Batac City, Ilocos Norte
Elementary Education Banban Elementary School

2006-2012
Secondary Education Banban National High School
Senior High School Humanities and Social Sciences
2016-2018
Junior High School Banban National High School
2012-1016
Tertiary Education Data Center College of the Philippines
Laoag
City
Bachelor of Science in Business
Administration Major in Marketing
2018-present
DCCP BSBA PROGRAM- Professor, DCCP
HEAD
CURRICULUM VITAE
GAMIAO, LORENZ MATTHEW

Brgy. Kalaw, Dumalneg, Ilocos Norte
lmg121398@gmail.com
0906-295-2522
Age: 22
Sex: Male
Date of birth: December 13, 1998
Place of birth: Manila, Quezon City
Elementary Education Dumalneg Elementary School

Brgy. Kalaw, Dumalneg, Ilocos Norte
S.Y. 2005-2011
Secondary Education Saint Lawrence Academy
Bgy. San Lorenzo, Bangui, Ilocos Norte
S.Y. 2011-2015
Administration Major in Marketing
2018-present
HEAD
CURRICULUM VITAE
PABLO, BRENIAH
Purok 5. Culao, Claveria Cagayan
Brenia702@gmail.com
09162058079
Age: 22
Sex: Female
Date of birth: September 15, 1999
Place of birth: Culao, Claveria, Cagayan
Elementary Education Culao, Elementary, School

2006-2012
Secondary Education Claveria School of Arts and Trades
Senior High School Accountancy and Business Management
2016-2018
Junior High School Claveria School of Arts and Trades
2012-2016
Laoag City
Administration major in Marketing
Management
2018-Present
DCCP BSBA PROGRAM-HEAD Professor, DCCP
CURRICULUM VITAE
TAGLE, JOHN RENZO

Pagudpud, Ilocos Norte
Taglerenzo02@gmail.com
09166832607
Age: 21
Sex: Male
Date of birth: December 28, 1999
Place of birth: Batac City, Ilocos Norte
Elementary Education Saud Elementary School

Brgy. Saud, Pagudpud Ilocos Norte
2012
Secondary Education
Junior high School Saint Jude High School
Poblacion 2, Pagudpud Ilocos Norte
2016
Senior high School Saint Jude High School
General Academic Strand
Poblacion 2, Pagudpud Ilocos Norte
2018
Tertiary Education Data Center College Of The Philippines
Bachelor Of Science In Business
Administration Major In Marketing
2018-Present
HEAD

Pastria Don Leche Introduction

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Pastria Don Leche Introduction

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DATA CENTER COLLEGE OF THE PHILIPPINES OF LAOAG CITY INC.

BACKGROUND INFORMATION OF THE BUSINESS

Malay, Spanish, Chinese, and American influences adapted to indigenous

ingredients and the locale palate.

everyone. Doughnut, more popularly known as Donut, is not a pervasive culinary

numerous Filipino celebrations and social gatherings. There is no specific place

the popularity of this pastry.

Name of the Business

Location of the Proposed Business

The proposed business will be located at Purok Regta, Barangay, Lanao,

Vision, Mission, Goals and Objectives

with care, and to provide comfort and relaxation to the customers.

GOALS AND OBJECTIVES

 To serve excellent, and unique pastries to the customers.

 To provide a comfortable ambiance and relaxing place for the customers

while dining in the store.

Form of Business Organization

The business will adopt a partnership form of business organization.

Partners will be capitalist-industrial partners, where all will contribute money or

valued at ₱ 70,000.00 for a total capitalization of ₱ 350,000.00. The business will

Pag – Ibig and PhilHealth.

occupied by the partners rotationally with an agreed schedule to ensure that

especially in baking, orientation and preparation to enhance their skills,

supplies and raw materials.

Figure 1. Organizational Chart

Manager  Oversees the whole operation of the business

 Leads and guides the employees in the workplace

 Deals with performance problems of the employees

Baker  Controls and checks inventory, as well as stock

 Sets up work stations with all needed ingredients and

 Ensures that the materials to be used are safe, fresh and

in its highest quality.

 Creates and prepares pastries to be served to the

 Reports to the manager.

Cashier  Process cash transactions and issue receipts.

 Handles and computes payments.

 Reports to the manager all the transaction transpired.

Dishwasher  Ensures that dishes are clean and is available every

 Keeps dish area free of clutter and organized.

 Assists the baker when needed.

Helper  Maintains kitchen work areas, materials and equipment

clean and in orderly condition.

 Sweeps and mops floors before and after opening of the

 Assists either the dishwasher or baker when needed.

Deliveryman  Maintain delivery schedule and keep within time frame.

 Ensures that all deliveries are handled with care as to

avoid any damage.

 Collects and accounts payments

 Remits all cash receipts to the cashier.

 Purchases supplies and raw materials.

Baker Job Qualification

To ensure that the products to be made and served to the customers is of

baker to be accompanied by the partners in baking. Below are the qualifications

for the said job.

1. College Graduate/Pastry Baking NCII holder

2. With at least 1 year of handling pastry preparation.

3. Must have good leadership and communication skills.

compensation package is shown in table 2.

Table 2. Compensation Package

help each other. The monthly routine schedule is shown in table 3.

Table 3. Monthly Routine Schedule

JULY NIKKA HANNAH HIRED/LORENZ BRENIAH RENZO

AUGUST LORENZ NIKKA HIRED/BRENIAH HANNAH RENZO