This report presents a business plan for "Fusion Drink," a new venture focused on producing sugar-free immunity-boosting energy drinks. The rationale behind the business stems from the increasing demand for healthy beverage options, particularly among individuals with diabetes and those seeking alternatives to sugary drinks. The business intends to offer drinks in three flavors: vegetable, fruit, and natural roots, using fresh, natural ingredients. The initial investment required is £100,000, which will be allocated to resources, raw materials, rent, staff salaries, marketing, and distribution. The report details the market research supporting the idea, emphasizing the growing health consciousness and the need for sugar-free alternatives. It argues that the investment is worthwhile due to the relatively low capital requirements, high potential return, and the increasing consumer demand for natural and healthy drinks. The financial management will be handled by a finance manager who will keep records of all income and expenses.