This report provides an in-depth analysis of menu development, planning, and design, specifically tailored for Pasco Cafe, a small high street cafe. The study emphasizes the importance of menu planning as a critical step for food organizations, discussing key considerations for costing and pricing, including operational, environmental, input, and equipment costs. It explores methods to accurately cost and price menus to meet customer requirements, including calculating food cost percentages, sales mix, and identifying revenue sources. The report also examines energy and staffing costs, cost-to-profit ratios, and the impact of produce costs. The conclusion highlights the significance of effective menu planning in determining an outlet's profit ratio and customer attraction, supported by references to relevant academic sources.