MARCELO SPINOLA SCHOOL, INC.

Don Andres, Ipil, Zamboanga Sibugay

S.Y. 2022-2023

A Business Plan Presented to

Mrs. Ebyrlinros Hope Lope-Danda
Entrepreneurship Adviser

In Partial Fulfillment of the Requirements

For Entrepreneurship

Abdurahim, Dyhan C.
Aday, Hanna Sofia J.
Apili, Hazel Joy G.
Batoctoy, Raenazyl Mae E.
Deguinion, Arthur James A.
Erasmo, Krizh Julliane D.
Labrador, Jannah Nicole Q.
Sanson, Duzle Suzette A.
Santon, Marlouie R.

Grade XII – Mo. Belen

April, 2023
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TABLE OF CONTENTS

I. INTRODUCTION

A. The Business Concept and The Business Model

B. The Business Goals: Vision, Mission, Objectives, and Performance Targets

C. The Business Offering and Justification

II. EXECUTIVE SUMMARY

III. THE BUSINESS PROPONENTS: ORGANIZERS WITH THEIR CAPABILITIES AND

CONTRIBUTIONS

IV. THE TARGET CUSTOMERS AND THE MAIN VALUE PROPOSITION

V. THE MARKET, MARKET JUSTIFICATION BASED AND THE INDUSTRY DYNAMICS AND

THE MACRO ENVIRONMENTAL FACTORS AFFECTING THE OPPORTUNITIES AND

THREATS IN THE MARKET, THE SIZE, POTENTIAL AND REALISTIC SHARE OF THE

MARKET

VI. THE PRODUCT AND SERVICE OFFERINGS

VII. THE ENTERPRISE STRATEGY AND ENTERPRISE DELIVERY SYSTEMS: BUSINESS

COMPETITIVENESS

VIII. THE FINANCIAL FORECASTS AND EXPECTED RETURNS RISKS AND CONTINGENCIES

IX. ENVIRONMENTAL AND REGULATORY COMPLIANCE

X. THE CAPITAL STRUCTURE AND FINANCIAL OFFERING: RETURNS AND BENEFITS TO

INVESTORS, FINANCIERS, AND BUSINESS PARTNERS

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I. INTRODUCTION

A. The Business Concept and The Business Model

The business that we are implementing is a refreshment stall that serves various kinds of beverages

to quench the thirst of students with innovative drinks that are not plain water. Due to the heat that we are

currently experiencing and the lack of options in the canteen, we have a conviction that this business would

do well and will be in demand. In this business, the target customer would be students and teachers which is

perfect for the location we have, inside the Marcelo Spinola School, Inc. The products that we, the

entrepreneurs will be serving in this business are drinks such as coffee, tea, lemonade, scramble, and others

with innovation and variety. In this business, we have our Facebook page where customers can acquire and

become aware of the refreshments we offer. We also have a physical store located inside the Marcelo

Spinola School, Inc. where we will be selling and serving the customers during the school’s break time;

health break, lunch, and after dismissal. The business we will be implementing has business partners,

investors, and financiers who play a vital role in helping our business grow and be successful.

Furthermore, due to having little to no competitors, our business will easily raise revenues and earn

returns. Our fresh take on staple refreshments will surely catch the eye of our target customers and their

curiosity. They, the students and teachers will want to buy our products especially since they are reasonably

priced and are within the target customers' allowance. Moreover, we have plenty of marketing strategies that

will certainly draw the attention of our target customers. With their consent, photograph our customers with

the drink/s they bought and post it on our Facebook page to attract more attention, and free stickers for their

tumblers will be given to the first 15 customers are some of our marketing strategies.

Lastly, we must not forget about the costs and expenses. Many of our co-entrepreneurs volunteered

to offer the materials and equipment needed to make this business a reality. Coolers, Blenders, and many

more are no longer an issue. The cost of the other products, especially the ingredients, and containers will be

equally divided among the entrepreneurs running the business. Electricity and refrigerators used to create

and prolong the quality of our products will also be paid by the entrepreneurs to the school through equal
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distribution of the cost. To finance our expenses, the entrepreneurs are willing to sell their preloved clothes

and other goods.

D. The Business Goals: Vision, Mission, Objectives, and Performance Targets

1.1 VISION:

The vision of this business, ‘Refresheesh’ is to establish ourselves as a brand that sells innovative

drinks that are affordable. To expand our business and have numerous franchises that will allow us to

distribute our refreshments to many more customers. Moreover, another vision of our entrepreneurial

venture is to promote an eco-friendly community by reducing the use of non-biodegradable materials.

I.2 MISSION:

For ‘Refresheesh’, its mission is to provide quality innovative drinks that are affordable to both

students and teachers. We strive to sell a low-cost product while not sacrificing the quality and putting a

hole in our customers' pockets.

I.3 OBJECTIVES:

The objectives of this business are:

 To give satisfaction and delight to customers with quality innovative drinks that are affordable;

 To earn good financial returns for its owners; and

 To make ‘Refresheesh’ a happy and rewarding place to work in.

In the case of Refresheesh, the key result areas for each of the objectives are as follows:

Objectives Key Result Areas

1. To give satisfaction and delight to 1a. Growth in sales per outlet.

customers with quality innovative
1b. Percentage of repeat customers.
drinks that are affordable

1c. Number of customer commendations and

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complaints.

1d. Awards and recognition given by the

community or the government for excellent
service.

1e. Customer survey rating to ascertain

customers’ degree of delight and satisfaction.

2. To earn good financial returns for its 2a. Number of net profits realized for the next
owners five years.

2b. Return on Equity (ROE)

2c. Return in Investment (ROI)

2d. Return on Sales (ROS)

3. To make ‘Refresheesh’ a happy and 3a. Compensation and benefits of workers are
rewarding place to work in above industry rates.

3b. Management and employee turnover.

3c. Number of job applicants compared to

other similar establishments.

In relation to the table above and in the case of Refresheesh, the indicators for each of the key result areas

are as follows:

Key Result Areas Performance Indicators

2023 2024 2029

(Now) (One year later) (Five years

later)

1a. Growth in sales per outlet. 10% 15% 30%

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1b. Percentage of repeat customers. 30% 35% 40%

1c. Number of customer 6 out of 20 8 out of 20 12 out of 20

commendations;
1 out of 20 1 out of 40 1 out of 100
Number of customer complaints.

1d. Awards and recognition given None 1 by Marcelo 2 by Ipil

by the community or the Spinola School, Inc. (Municipality)
government for excellent service.
4 4 .5
1e. Customer survey rating to 3.5
ascertain customers’ degree of
(on a scale of 1 (on a scale of 1
delight and satisfaction. (on a scale of
to 5)
1 to 5) to 5)
2a. Number of net profits realized
P500,000 P1 million P10 million
for the next five years.

20% 30% 50%

2b. Return on Equity (ROE)

10% 25% 40%

2c. Return in Investment (ROI)

15% 18% 25%

2d. Return on Sales (ROS)

3a. Compensation and benefits of Same as 3% above Industry 10% above

workers are above industry rates. Industry Industry

3b. Management and employee 4 out of 10 1 out of 10 per

2 out of 10 per year
turnover. per year year

12% more job

3c. Number of job applicants 5% more job 25% more job
applicants
compared to other similar applicants applicants
establishments.

C. The Business Offering and Justification

The development of our company will clearly demonstrate how, as a result of the innovation in our

beverages, it differentiates from other enterprises. With little to no competitors, our business will surely

stand out and pique the interest of the people currently in the Marcelo Spinola School, Inc. The company's

goal is to satisfy customers by providing inventive, premium, yet still reasonably priced drinks. With this in
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mind, there may be some risks and contingencies due to the small number of members operating this stand.

To mitigate this risk, we are strict with the assigned tasks to the members and their break “rest” time. All the

members have responsibilities and designated areas to ensure the smooth flow of service. We also plan on

being eco-friendly thus, we will be using paper cups or the tumblers of the customers to lessen and avoid the

usage of plastics though with scrambles being present in our menu, plastic spoons may be unavoidable

unless the customers will provide their own spoons or guarantee to us, the entrepreneurs to return the spoons

we will provide for them.

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II. EXECUTIVE SUMMARY

The business that we are starting up is a refreshment stall named "Refresheesh," which serves

a variety of beverages to students in order to soothe their thirst with non-traditional drinks. The stall will be

located on the campus of the Marcelo Spinola School, Inc. Drinks such as coffee, tea, lemonade, scramble,

and others with innovation and variety will be served by us, the entrepreneurs, in this business. The vision of

this business, 'Refresheesh,' is to establish itself as a brand that sells innovative and affordable drinks. to

grow our business and have multiple franchises that will allow us to distribute our refreshments to a wider

range of consumers. Furthermore, another goal of our business is to promote an environment - friendly

community by reducing the use of non-biodegradable materials. Its mission, on the other hand, is to provide

high-quality, innovative drinks that are affordable to both students and teachers. We strive to sell a low-cost

product without sacrificing quality or draining our customers' pockets. In addition, the aims of this business

are to: satisfy and delight customers with high-quality, innovative drinks at reasonable prices; earn good

financial returns for its owners; and make 'Refresheesh' a fun and rewarding place to work. With the

objectives in place, we, the owners, will be guided throughout the production of our products. In the

calculation, the bare minimum needed for the start-up is five thousand pesos (P5,000), and in order for the

business to run in a stable manner, there is a need for two thousand and five hundred pesos (P2,500) in

stipulation. The capital (5,000) will be sufficient for one week of selling, and the calculation shows that we

can earn P 3,850.00 daily. As a result, we, the owners, can profit from this business, and it is a profitable

business.
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III. THE BUSINESS PROPONENTS: ORGANIZERS WITH THEIR CAPABILTIES AND

CONTRIBUTIONS

The nine (9) individuals who make up our group are the Business' Proponents. Each of us has a

significant contribution to make to business based on our skills, abilities, and areas of interest because we

think that giving someone the task, they desire will help them execute their job better, which could lead to a

successful and prosperous business.

Resource Mobilizers and Financial Backers

· Hazel Joy Apili

· Duzle Suzette Sanson

Ms. Apili and Ms. Sanson will be both the designated proponent for resource mobilizer and financial

backers as they will monitor the whole business venture and would primarily endeavor on strategizing how

to raise financial funds. We entrust this proponent to both of them because they are knowledgeable and

skillful about accounting and fund-raising endeavors.

Technology Providers and Applicators

· Jannah Nicole Labrador

· Raenazyl Mae Batoctoy

Ms. Labrador and Ms. Batoctoy will ensure the availability and accessibility of the technological aid

that will be utilized on the business venture. Both of them will secure that equipments are durable and are

being put to their best use. Our business assigns this proponent to both of these people because they have a

good access in technology and also have the capability to look for new tactics and ideas we need for the

growth of our business. Furthermore, they are also the designated members for developing

applications/platform that can be used to help gain business exposure and accessibility.
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Governance and Top Management

· Dyhan Abdurahim

Ms. Abdurahim will be in charge of the governance and top management. Ms. Abdurahim will centrally

embark on formulating strategies and performance indicators that will be proposed and applied in the

business to assure high quality performance of the business owners and its proponents and hence a

high quality experience for the customers.

Operating and Support Team

- Krizh Julianne Erasmo

- Hanna Sofia Aday

- Arthur James Desguinion

- Marlouie Santos

Ms. Krizh Julianne Erasmo and colleagues will be assigned on the operating and support team. Ms.

Erasmo's team will be directly associating themselves with the customer. Moreover, this area involves more

peopl than the other areas since their proponent requires extensive effort and manpower. Henceforth, Ms.

Erasmo's team, as one will be carrying out their duties and helping one another to realize what programs,

activities, tasks, as well as resource would be in proper place.

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IV. THE TARGET CUSTOMERS AND THE MAIN VALUE PROPOSITION

Refresheesh, a business set up by aspiring entrepreneurs, making sure to offer diverse products that

anyone can drink at any time, and one that is fit to all sex and gender, age, and more. The business is

available to all students, educators, and staff, as well as visitors—if permitted, as these budding

entrepreneurs want to reach out to the younger generations, particularly those who love coffee, tea,

lemonade, scramble, and others in order to pass on information about our product—Refresheesh, and help it

grow in popularity. Furthermore, it is the chosen target market or customer since nearly all students of

Marcelo Spinola School, according to the conducted and answered survey, they enjoy drinking hot or cold

beverages, especially as summer is approaching and we are beginning to feel the heat. In addition, customers

are given drink options as we run this business. They can purchase our product directly from the stall since it

is located at the Marcelo Spinola School, Inc. Moreover, following the school’s curfew, we are only

available during school’s break time; health break, lunch, and after class dismissal, so customers—the

students, can purchase any product during these hours. Finally, as these inceptive entrepreneurs’ journey to

the creation of this business or product, the products they offer are not just ordinary juices; rather, they are

innovated by the owners. Rest assured, these products do not violate any campus rules and are reasonably

priced.
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V. THE MARKET, MARKET JUSTIFICATION BASED ON THE INDUSTRY DYNAMICS

AND THE MACRO ENVIRONMENTAL FACTORS AFFECTING THE OPPORTUNITIES AND

THREATS IN THE MARKET, THE SIZE, POTENTIAL AND REALISTIC SHARE OF THE

MARKET

Despite its size, our refreshment business will be able to address the scarcity of refreshments in the

most densely populated area. And, with our diverse and innovative refreshments, we will be able to provide

people with a market that they were unable to have in the first place (face-to-face classes) that they have

here at the Marcelo Spinola School. And, with the right combinations and innovative products, we can

create a refreshment business with its own gimmick that distinguishes us from the competition. This was

done so that our business could shine as a product. The great thing about our business is that it's a

sustainable one that can be marketable at any time of the day, whether it's health break, lunch or dismissal or

whether its hot or rainy day/s. A refreshment business will be successful and will be the business that the

market wants because it's necessary for each of us, so it will be the business that the market wants.

We can safely state that we can generate a sizable amount of profit in this type of business because

the current competition we have, the school canteen, has just a limited and one chosen menu that consists of

only a powdered juice. However, the drawback of this is that we are unable to predict whether customers

will patronize our business if pricing is implemented. We knew that some of our products range from 15 to

40 pesos, and some students cannot afford it, so we are still unsure of whether we can realize a quick return

on investment. Therefore, it definitely has an impact on our revenue in this industry. Additionally, some

students prefer to simply sip water as an alternative beverage that is why it really have an disadvantage to

our business. And in light of all the potential risks, we have come up with a backup plan that involves

promoting our own goods honestly and convincing people that, despite the price range of 15 to 40 pesos, we

can provide them with a unique product and not just a generic one like those offered by our rivals. We, as

entrepreneurs, want to build a thriving company and a medium-sized business that will be well-known

across the entire campus.

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VI. THE PRODUCT AND SERVICE OFFERINGS

The products and service offered by our business named ‘’Refresheesh’’ are the following;

o THE DIFFERENT AND INNOVATIVE PRODUCTS

Our business is offering different variety and innovative kind of drinks, and these are the products

what our business offered; the Choco-milo scramble, chuckie scramble, matcha scramble, milo jelly, iced

coffee, halo-halo, the yakult series (the yakult + iced coffee, yakult + mogu-mogu, and yakult + dutchmill)

and the kalamantea. Having a variety and innovative drinks will helps us fulfill the needs of what our valued

customer has because they have a lot of choices that they can choose in terms of their drinks.

a POLICY OF FIRST COME, FIRST SERVE;

A first come, first served policy is a way of providing a fair and equal service; it is crucial to have

one in a business and the best way to deal with customers in order to avoid any problems, such as

misunderstandings in lines where the first to arrive or the people who arrive first will be the first to have and

receive the service.

o QUICK SERVICE FOR THE CUSTOMER

Customers need assistance on time, and when you give it to them, they will always trust your

company. Therefore, quick customer service is essential and crucial in business. Consumers who obtain

prompt resolution of customer service concerns are far more likely to continue being devoted patrons since

accurate and prompt treatment will encourage repeat business.

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VII. THE ENTERPRISE STRATEGY AND ENTERPRISE DELIVERY SYSTEMS: BUSINESS

COMPETITIVENESS

To increase the appeal of our refreshment business, we must ensure that every client is completely

satisfied with our services. We must find a location that will not have any adverse effects which will end up

causing our business to veer off course, yet one that will foster our growth while also fostering the growth of

other business establishments, which will benefit both parties, in order to become known and to know those

businesses that are close to our enterprise. Our company will need to expand without preying on the

weaknesses of markets unrelated to our own. Our company prioritizes customer service in order to

differentiate itself from the competition. We also create unique events that attract our target audience's

attention, maintain a strong customer relationship, which is essential for any business, and then use social

media for marketing. Our refreshment business will significantly expand an untapped market potential with

the various creative menu items we offer as business specialties (e.g., Milo scramble, Milo jelly, halo halo,

and others). A successful product as a result of the high probability of market profit margins, low inventory

costs, and a monopoly of our competitors' company operations' open time gap. The company's success, like

any other, is dependent on effective cost management. We are cognizant that our business provides

refreshments differently than our competitors due to the various perfect combinations that we have

established. One instance is our diverse specialties menu. This gives us the assurance that we will be able to

please our clients and that they will perceive our business as distinct from that of our competitors and the

market. In addition, we will accept orders via our Facebook page and provide free delivery to our customers.

Finally, we must keep track of all food costs, be consistent when calculating inventory, manage our food

orders, and, most importantly, use our daily specials to keep the cost of food for our refreshment business

under control.
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VIII. THE FINANCIAL FORECASTS AND EXPECTED RETURNS RISKS AND

CONTINGENCIES

To see the future earnings and potential losses of the business, we must first calculate the expected

return as well as the financial risk associated with the business in the near future. Considering that the

business owners are budding entrepreneurs who are still in school, Refresheesh (name of business) is set up

with a limited source of income—their allowance, which is insufficient to buy the materials needed and

provide for the marketing of the products. In the calculation, the bare minimum needed for the start-up is

five thousand pesos (P5,000), and in order for the business to run in a stable manner, there is a need for two

thousand and five hundred pesos (P2,500) in stipulation.

However, given the uncertainty of how much the entrepreneurs may have in return for their

investment and how long it will take, it is significant to identify the possible threats and risks in the business

in the future that will impact the said business. In these cases, the satisfaction of the customers is not

guaranteed, as what will be presented to them is only a variety of beverages and nothing to confirm the

products’ quality. However, the entrepreneurs make sure that they will adapt to this limitation, considering

leading the price of their products among their competitors. In addition to that, unexpected inconvenience—

casualties, decline in sales, short budget of capital, and inflation on products’ ingredients. There is a

possibility that these events will occur, and it will greatly affect the business in the start, even so, in the long

run.

I. SCRAMBLE

Product
Estimated Amount / Capital Price x Estimated Numbers of
a. Choco-milo Scramble per Product Products sold = Income
b. Chuckie Scramble

2 pcs. of Chuckie P 178.00 a. Choco-milo Scramble:

4 packs of Milo P 440.00 P 29.00 x 20pcs. = P 580.00
Toppings:
 Sprinkles P 50.00 b. Chuckie Scramble:
 Marshmallow P 75.00 P 29.00 x 20pcs. = P 580.00
 Nips P 75.00
Total: P 818.00 P 1,160.00
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Total Returns: P 1,160.00 – P 818.00 = P 342.00

II. HALO-HALO

Product
Estimated Amount / Capital Price x Estimated Numbers of
per Product Products sold = Income
Halo – halo

Ingredients:
 Banana P 50.00
 Gulaman P 50.00
 Condensed milk P 114.00 P 35.00 x 30pcs. = P 1,050.00
 Evaporated milk P 64. 00
 Stick – O P 120.00
 Ube Flavored Powder P 188.00
(sponsored)
 Ice
Total: P 516.00 P 1,050.00
Total Returns: P 1,050.00 – P 516.00 = P 534.00

III. ICED – COFFEE

Product
Estimated Amount / Capital Price x Estimated Numbers of
per Product Products sold = Income
Iced – coffee

 Coffee P 112.00
 Fresh Milk P 249.00 P 19.00 x 40pcs. = P 760.00

Total: P 361.00 P 760.00

Total Returns: P 760.00 – P 361.00 = P 399.00

IV. YAKULT SERIES

Product
Estimated Amount / Capital Price x Estimated Numbers of
a. Yakult + Dutchmill per Product Products sold = Income
b. Yakult + Mogu-mogu
 Yakult P 375.00 a. Yakult + Dutchmill
 Mogu-mogu P 250.00 P 15.00 + 20pcs. = P 300.00
 Dutchmill P 125.00
b. Yakult + Mogu-mogu
P 29.00 + 20pcs. = P 580.00

Total: P 750.00 P 880.00

Total Returns: P 880.00 – P 750.00 = P 130.00
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V. OTHERS

Other materials needed Capital

 Disposable spoons P 24.00

 Paper cups P 62.00
 PPE -
 Printer -
 Bond paper -

Total: P 86.00

VI. OVERALL TOTAL

Product Total Capital per Product Total Income per Product

Scramble P 818.00 P 1,160.00
Halo – halo P 516.00 P 1,050.00
Iced Coffee P 361.00 P 760.00
Yakult Series P 750.00 P 880.00
Others P 86.00
Overall Capital and P 2,531.00 P 3,850.00
Income:
Profit: P 3,850 – P 2,531 =
P 1,049
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IX. ENVIRONMENTAL AND REGULATORY COMPLIANCE

We, as business owners of Refresheesh business will go through a step-by-step process in getting the

permits for our business to assure the legality of our business. To assure our consumers as well that all of

our goods had gone through a screening to make sure it's safe. We will start with the sanitation which is an

important factor in any food establishments, a requirement for the DOH. Next thing is the certificate s for

fire protection and environmental, it makes sure that the establishment have been built safe for the staff and

the customers. It's important to not forget to apply and just like before getting a sanitation certificate,

authorities have to go and check our establishments if it passed the requirements given. Any permits that are

deemed necessary shall be acquired and all of its requirements shall give, all for the safety of the staff and

customers; and the legality of the business. Next, getting the fire protection certificate and in order to get the

following, us, business owners and our business will get surveyed and checked. Also, getting the

environmental certificate. Our refreshment stall will be no plastic establishment, instead, we use paper cups

and personal container and papers for the packaging. We guarantee that our business will satisfy your needs.

All necessary permits and paper works will be acquired by us to ensure the legitimacy and quality of our

products.
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X. THE CAPITAL STRUCTURE AND FINANCIAL OFFERING: RETURNS AND BENEFITS

TO EINVESTORS, FINANCIERS, AND BUSINESS PARTNERS

Capital Structure

The business' capital structure will solely be constantly pillars by the company's resource mobilizers

and financial backers. They will provide financial funds that will help maintain good financial health in

relation to its source of funding. The financial funds that they will raise will be utilized as the business'

capital/equity in order for Refresheesh to acquire liabilities which are the needed resources. This will help in

the master budget of Refresheesh with budgeting and financial efficiency.

Financial Offering

Below shows a detailed review of cash flow between stockholders and creditors.

Capital: P2,531

Dividends paid by financial backers: P500 Dividends paid by technology providers: P500
(matcha) (equipment for halo-halo)

Net earnings: P3,850

Payback to the financial backers: P370 Payback to the technology providers: P550

(P29 x 30 cups [matcha drinks] = P870) (P35 x 30 cups [halo-halo] = P1,050)

P870 – P500 = P370 -> payback P1,050 – P500 = P550 -> payback

The cash flow review above shows how the business viably reciprocates the shareholders digits and efforts
reasonably.