Casa De’

Dulce
Sheena Namuco

Home of Sweets*
 BUSINESS IDEA
Casa de Dulce offers sweets with delightful cupcakes
in an affordable price and high quality ingredients.
Unique and special products is what we sell, we
guarantee to our every single customer that we only
make high quality sweets. That everyone can taste our
product together with your family, friends, and your
special someone to experience the sweetness in life.
 VISION

We are the customer’s first choice when it comes

to pastry product. Successful in satisfying our
customers through giving them great service and
high quality products based on their wants.
 MISSION
To provide pastry product specially cupcakes with
high quality ingredients and to provide great service
to food industry. Our company makes sure that we
will continuously improve all aspects of our business
in order to have long term success.
 PRODUCT AND SERVICE OFFERINGS
Casa De’ Dulce offers different flavors of
cupcake that will surely suit everyone’s taste. We
also sell cupcakes in a box with affordable prices.
We have chocolate, red velvet and yema flavor in
our pastry shop. You can also order in our social
media sites like Facebook and Instagram, prices
are included in the pictures posted in our
accounts. Casa De’ Dulce also have promos, like
when you avail one dozen, you will get 1 (one)
cupcake for free.
 Marketing Plan
The target customer of this business is within ages 15-30, male &
female, who is looking to satisfy their sweet tooth without the concern of
high sugar intake, mostly young professionals because nowadays they have
disposable income. Since nowadays we are so into catchy looks. Our product
is the best for gifts. Whoever wants sweets, it is our duty to give it to them.
Especially the teenagers, since they were into gift giving to make someone
feel special and also in the family, It is also suit to give some present to their
kids and also to their partner in life. That is why we are expecting most of
our sales in it. We are teamed with friendly staffs to make your Casa De
Duce experience the best.
 Marketing Plan
Casa De’ Dulce is located in front of Iglesia Ni Cristo Lokal ng Area H, San
Rafael Street Blk 1 Lot 43 Stall #2, San Jose del Monte City,BulacanWe also
deliver our box of sweetness. Our cupcakes comes with a design that is worth
to be food-fie and it tastes good as how it looks. Casa De’ Dulce is a friendly
pastry business that serves delicious cupcakes in a very affordable price. We
are making high quality which is handmade and baked with love. Since we are
in the generation that the information are all in the internet, we are reachable
in just few weeks. Casa De’ Dulce is not just a simple pastry shop, our goal is to
satisfy every customer’s cravings and be budget friendly. We also believe that
word of mouth is one of the fastest way to get news of a new product out to
everyone.
 Prices
Chocolate Cupcake 25.00
1 dozen (box) assorted cupcakes 285.00
1 dozen (box) chocolate 250.00
Yema cupcake 25.00
1 dozen (box) Red Velvet 250.00
 Capital, January 1, 2022 750,375

Add Net Income For 2019 942,933

Subtotal 1,693,308
Less Withdrawal 125,500
Capital, December 31, 2022 1,567, 808

On December 31, 2022 this shall be the statement of Final position

of Casa De’ Dulce.
Capital- P1, 567, 808
 Securing Locational Clearances / Business Permits from
Municipality / City Offices where the Business will be set-up.
• All businesses are required to secure a mayor's permit or
municipal license from the municipality or city where they are
located. Various cities and municipalities have different
registration procedures. The following are the general
requirements:
Where to File :
1) Concerned Municipal or City Government Office
2) Municipal/City Hall
Requirements:
• A) Mayor's/ Business Permit
Additional Requirements for New Business:
• a) DTI Registration
• b) Building Permit and Occupancy Permit (for newly
constructed)
• c) Zoning Clearance
B) Building Permit & Occupancy Permit
1. Building Permit (4 copies each)
a) Barangay Clearance
b) Building Plan
c) Bill of Materials
d) Tax Declaration
e) Land Title
f) Building & Sanitary Permit Application Form
2) Fire Safety Certificate
g) Certificate of Completion
3) Occupancy Permit
The Department of Trade and Industry (DTI) administers the
registration of business names. A business proprietor who
wishes to start his/her own business needs to register with
the DTI. Business name registration is compulsory and must
be completed before the business starts operating. By
registering the business name with the DTI, the proprietor
is assured that no other individual or group may legally use
the business name anywhere in the Philippines.
Requirements Single Proprietorship
• Registration fee of Php 300.00
• Two (2) copies 2 x 2 recent pictures of owner
• Three (3) alternative names aside from the preferred
name
• Three (3) pieces documentary stamps
• Application forms duly filled-up and signed by owner
 Casa De Dulce
Income Statement
December 31, 2022

Revenue
Service Revenue 1,675,000
Expenses
Salaries Expense 140,400
Rent Expense 15,000
Permits and licenses expense 10,000

Depraciation expense- Furniture and fixture 15,000

Advertising Expenses 15,000

Depraciation expense- Equipment 61,667

Supplies Expenses 475,000 (723,067)
Net Income 942, 933
 CURRENT ASSET
Cash 1, 484, 875
Non- Current Asset
Furniture and Fixture 85, 000

Less: Accumulated Dep- Furniture and Fixture (15, 000) 70, 000
Equipment (61, 667) 198, 333 268, 333
Total Asset 1, 753, 208
Current Liabilities
Salaries Payable 140, 400
Rent Payable 45, 000
Total Liabilities 185, 400
Owner's Equity

Namuco, Capital- December 31, 2019 1, 567, 808

Total Liabilities and Owner's Equity 1, 753,208

 Income Tax
• Net Income= 942, 933
( business or professional to take their gross earnings
and automatically deduct 32% of their expenses)
Computation:
942, 933 x 32% = 301, 738.56
 Value Added Tax
Item Price VAT
Chocolate Cupcake 25
3
1 dozen (box) assorted cupcakes 285
34.2
1 dozen (box) chocolate 250
30
Yema cupcake 25
3
1 dozen (box) Red Velvet 250
30

A 12% value added tax (VAT) of the gross selling price is imposed to all importation,
sale, barter, exchange or lease of goods or properties and sale of services.
 Computation of Percentage Tax Due and
Payable
• Quarterly Percentage Tax Due = Gross Receipts x 3%
942, 933/ 4= 235,733.25
235,733.25 x 3%
=7,071.9  total quarterly percentage tax payable
- Business opportunity viable is market demand. My
business idea or opportunity have real market demand.
My business will satisfy their needs and cravings.
- Since, many young people are addicted with sweets and
coffee, my business won’t be out of trend. Any business
opportunity you intend to pursue must show a strong
possibility of yielding a good return on investment.
Moreover, all a business is meant to do is to either satisfy
a need or solve a problem for a profit.
BUSINESS OWNERS