This report provides a detailed analysis of menu development, planning, and design, focusing on meeting customer and business needs within the context of La Pesca, an Italian restaurant in London. It evaluates the principles of menu planning, including balance, variety, and cost, and determines how varied customer requirements (tastes, trends, lifestyle, price, convenience) and business requirements (raw material availability, hygiene, business motives, legal compliance, consistency) impact menu decisions. The report compares different menu types like à la carte, special occasion, table d’hôte, and set menus, highlighting their impact on both business and customer needs. Furthermore, it analyzes the consumer and business factors influencing menu choices and provides recommendations for improvements, including early planning for special occasion menus. The report also outlines a realistic plan for developing a menu that maximizes profitability by incorporating imagination, creativity, and customer feedback while considering cost and operational constraints.