New Venture Creation Assessment: MOMA Foods Business Report Analysis

This report provides a detailed analysis of MOMA Foods, a UK-based company offering healthy, oats-based breakfast options. It examines the company's marketing plan, including SMART, PESTLE, and SWOT analyses, along with a marketing mix and STP segmentation. The financial plan is reviewed, focusing on pricing strategies and economic growth. The report also covers the management team and company structure, providing insights into the business's operational and strategic aspects. The report analyzes how MOMA foods has adapted to the changing market conditions, especially during the COVID-19 pandemic, and provides an overview of the business's strengths, weaknesses, opportunities, and threats. The report also examines the company's product, pricing, promotion, place, process, people, and physical evidence strategies.

LUBM302- New Venture
Creation Assessment

TABLE OF CONTENT
INTRODUCTION...........................................................................................................................3
MAIN BODY..................................................................................................................................3
Marketing Plan.............................................................................................................................3
Financial Plan..............................................................................................................................7
Management Team and Company Structure.............................................................................11
CONCLUSION..............................................................................................................................12
REFERENCES................................................................................................................................1

INTRODUCTION
Business is the collection of employees who have gathered together for the accomplishment
of an familiar target and due to which tend to make collaborative effort for the achievement of
the desired organizational target. MOMA foods is the chosen UK based association which
provide healthy oats based breakfast option to its customers at various geographic locations. In
the initial stage the company tend to provide its products in London tube, by which it is being
able to achieve high sales and strong economic background. Evaluation on the marketing plan
being utilized by the organization in terms of providing products as per customer requirements is
being done in this report. With that analysis on company’s economic performance in terms of
achieving its organizational target is also being analysed within the report.
MAIN BODY
Marketing Plan
Executive summary-
The proposed business idea is for MOMA healthy foods in which the company tend to
implement market penetration by introducing new products within its products (Peterson and
Schilling, 2017). Following is the marketing plan of MOMA in terms of improving its
performance.
SMART analysis-
1. To introduce a new product within the marketplace within marketplace within next 1
year.
2. To increase organizational market share by increasing organizational advertisement
within next 6 months.
PESTLE analysis-
Political- MOMA healthy foods tend to make available healthy food option to the clients at a
range of geographic locations within UK and due to which the company has to make sure that all
the governmental policies have been followed. This can be seen in case of government
introduced lockdown which has been introduced in order to reduce the spread to COVID-19
(Spence, 2020). Due to these factor MOMA foods is not being able to maintain its services,
through the traditional means of in-store sales. Therefore, because of which the organizational
sales of MOMA foods was also being affected.

Economical- MOMA food tend to implement dynamic pricing strategy on the bases of current
product and demand, by which it tend to make certain that it is able to maintain an efficient
economic growth. But sine due to the negative impact of company’s sales was also being
established, therefore MOMA tend to introduce a new product within its product placements.
With which it tend to guarantee that its customers are capable to attain a new and rare product,
on which premium pricing can be established to achieve an strong economic background (Sato
and et.al, 2020).
Social- MOMA products tend to provide healthy oats based products, through which it ensures
that its customer base is able to achieve a different type of product, through which their
requirements can be fulfilled. Also the average customer base of the organization is the office
going employees and middle class of the society and due to which the MOMA is being a mass
market product. Company also provide different variety off oats based healthy eating options
through which it ensures that it is capable to accomplish range in its consumer base.
Technological- Organization tend to provide its services to in-store sales and also in integrating
technological advancements to sell its products through the use of company’s digital customer
touch-point. Thus with this approach it ensures that it can accomplish enhanced institutional
sales and also at the same time is being having high work productivity.
Legal- MOMA food provide healthy food options to its customers mostly at the London tubes
and due to which institute has to guarantee that it can fulfil all the legal legislations. This include
activities like having a proper food licence and following the governmental criteria’s to make
available a far above the ground superiority of services to the clients.
Environmental- MOMA has to ensure that it is being capable to grow a helpful organizational
icon in frontage of the consumers and due to which organization perform several operations,
through which it guarantees that is being able to reduce the harmful force upon the atmosphere
(Passos, Vasconcellos-Silva and Santos, 2020). Due to which organization make several efforts
to build up a optimistic image in frontage of the clients by which it can boost customer’s loyalty
towards the organization.
SWOT analysis-
Strength- MOMA tend to provide different type of services to the customers like healthy food
options and due to which through this approach it tend to ensure that it tend to ensure that
introduced product is new and rare by which new customers can be attracted towards the

organization. With that MOMA healthy food often tend to introduce different type of
merchandise to the customers, through this it ensures that it is being able to accomplish different
type of customer requirements.
Weakness- MOMA tends to provide healthy food options to customers, due to which its targeted
customer base is the office going employees and younger section of the society. Therefore
because of this approach company tend to face limitations in terms of attracting new customers
toward itself (Nwantu and et.al, 2021). Also despite of different several factors MOMA healthy
food is not having an high market share and high level of brand awareness, due to which
business is not being capable to accomplish a high increment in sales.
Opportunity- In the current time period of COVID-19, the customer travelling is significantly
being affected and due to which organization tend to guarantee that it is being able to continue its
seals. Through the use of technology company can insure that it is being able to provide its
services to its customers and also at the same time are being able to promote itself to the
customers. This happens because of the fact that clients are having elaborated level of
engagement within terms of utilizing institutional services through the means of internet because
with this approach it guarantee that customers are able to share the products with each other.
This is effective due to the fact that use the use of technology within the working area company
can make certain that it is being able to provide elaborated level of work productivity as well.
Threat- MOMA provide different variety of organizational product, however in the present time
due to the increasing market competition organizational sale is further being reduced. With that
business also tend to guarantee several efforts to increase its geographic sales, through which
ensures that organizational sales can be increased and stepped into the overseas market. But due
to cultural as well as taste preference differences it is not being able to achieve high sales which
is required to provide elevated level of services to the consumers.
Marketing mix-
Product- MOMA food tend to provide tangible products like healthy oats based food options to
its customers and also at the same time organization establish several creative approaches
(Ngqangashe and et.al, 2021). With which it ensures that institute is being able to supply
products such that clients are being empowered to choose the type of product which they want to
achieve with the organization. MOMA provide different type of products to its customers, this
include oats bases breakfast, ice-creams and many other products in various flavours as well.

Price- MOMA uses different pricing strategies on various products, in which the company
mostly uses dynamic pricing strategy in which the products are being process in such a way that
company tend to make suitable changes within its product pricing as per the requirements. With
this approach it tend to make certain that it is able to accomplish far above the ground return of
investment, by introducing new product within the market and similarly can provide products at
an affordable pricing to its customers.
Promotion- MOMA is having a high level of brand awareness within the local audience, which is
being achieved through the use of pamphlet and mouth to mouth awareness. Also since the
company tend to provide its products initially in the London tubes due to which organization was
being able to achieve a high level of brand awareness, through its use of creative advertisement
approach (Maisano, 2018). Also with that in the present time MOMA uses integrated approach
of advertisement in which the advertisement is being done through the means of internet
platform and also through newspaper and pallet paper.
Place- The organizational services of MOMA can be achieved through the traditional means of
in-store purchases and also through the use of internet platform. Organization is having various
consumer touch-points at which the customers are being empowered to develop a straight speak
to, with the organization. Due to which in order to increase the product’s availability to the
buyers MOMA introduced company’s website through which the customers can order to
products, which can be delivered at their desired location. Also at the same time organization
provide its services to some of the biggest supermarket chain of UK, through which it tend to
ensures that it is able to implement customers sharing and increase sales.
Process- Thus in order to provide high level of organizational services to customers MOMA
establishes a proper bidirectional communication with the customers. Through this it tend to take
suggestions and feedbacks from the customers, by which it ensures that it is being capable to
supply services such that consumer’s changing needs and expectations from the company can be
fulfilled (Chiwona-Karltun and et.al, 2021). Also organization continuously monitor the daily
sales which it is having and then on that bases tend to develop its working strategy and product
placement. Through this daily monitoring the organization tend to identify the level of expected
sales which it can achieve.
People- MOMA is having a wide range of employee workforce through which business tend to
make sure that it is being able to make available products such that customers are able to get a

uniform level of organizational service. Thus in order to maintain a far above the ground level of
organizational services to the clients organization uses various different alternatives, through
which it tend to make sure that it is being able to achieve a elevated client engagement.
Physical evidence- MOMA is having various customer touch-points at various geographic
locations in the form of physical stores which it uses to promote itself. By which it tend to make
sure that it is being able to promote itself, such that new customers can be attracted towards the
business through which overall sales can be improved (Carolyn and et.al, 2019. ). With that
MOMA also provide its services through the means of online company website by which it
ensures that high organizational sales are being achieved. Also the products which are being
provide by the MOMA can also be achieve at several supermarket chain by which it tend to
make sure that it is being able to provide products such that specific organizational requirements
can be fulfilled.
STP-
Segmentation- Thus company mostly uses geographic and behavioural market segmentation, in
which the behavioural segmentation is being used because the specific buying behaviour which
the customers are having. The geographic market segmentation is being used because through
this the business tends to supply its services to the middle economic class of the society which is
not being able to achieve healthy breakfast. Due to which organization implemented its initial
operations within the London tube by which it was being able to achieve a elevated level of
customer engagement, through which organizational sales was drastically being increased.
Targeting- MOMA tend to provide its products mostly in the London tube and due to which the
targeted customer base of the organization is the middle class customers of the society. In which
the people which travel through the means of tubes are mostly being targeted. This is important
for the organization because it tend to assure that it is being able to accomplish high sales and
due to which has to choose appropriate customer base is the younger and office going customers
(Barker and et.al, 2018).
Positioning- Company tend to use various creative marketing strategies, through which it tend to
make sure that it is being able to supply products such that specific customer requirements can be
fulfilled. Therefore, MOMA uses posters, pallet papers and newspaper advertisement through
which it ensures that it is being able to increase the overall brand awareness. Thus through this

approach company tend to position itself as an organization which is being able to fulfil
customer’s requirements of having an healthy food option.
Financial Plan
Sources of funding-
Cash flow forecast- Cash flow diagram is often being developed by the organizations to
evaluate its overall performance within an specific time segment. Following is the cash flow of
MOMA healthy foods
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Cash Received
Organizational
sales
18,0
00
16,0
00
17,5
00
19,0
00
20,0
00
20,
500
19,
000
21,5
00
22,0
00
23,
000
22,2
50
22,0
00
Donation 0 0 200 2500 3000 150
0
250
0
1800 900 150
0
1600 1000
Total Cash
Received
1800
0
1600
0
17,7
00
211,
500
2300
0
23,
500
21,
500
23,3
00
22,,9
00
24,
500
23,8
50
23,0
00
Cash Paid out 9,59
0
1,91
0
1,91
0
1,91
0
1,91
10
1,9
110
1,9
110
1,91
10
1,91
10
1,9
110
1,91
10
1,91
10
Administration 2000 2000 5000 2000 2000 7,1
00
200
0
2000 2000 350
0
4500 2500
Vehicle
Running
9,59
0
1,91
0
1,91
0
1,91
0
1,91
0
1,9
10
1,9
10
1,91
0
1,91
0
1,9
10
1,91
0
1,91
0
Advertisement 2000 2000 2000 2000 2000 200
0
200
0
2000 2000 200
0
2000 2000
Total cash Paid 23,1
180
7,82
0
10,8
20
7,82
0
7,82
0
7,7
30
7,8
20
7,82
0
7,82
0
9,3
20
10,3
20
8,32
0
Net cash flow
[A-B]
8,01
0
15,4
22
12,4
48
9,42
8
14,7
112
284
8
942
8
3252 1144
8
242
8
13,5
72
2,44
8
Cash available
at start of month
8095 85 15,3
37
2889 6539 811
73
532
5
4103 85 122
99
4,72
7
1155
Cash available 85 15,3
37
2889 6539 8117
3
532
5
410
3
851 2,29
9
14,
727
1155 1360
3
Profit and loss statement-

Following is the profit and loss statement of MOMA.
TOTAL
Income
Cost of Goods Sold
$87,763
$9,328
Gross Profit
Expenses
$78,435
$5,707
Net Operating Income
Other Income
Other Expenses
$72,728
$43
$10,721
Net Other Income $-10,678
Net Income $62,050
Balance Sheet- Following is the balance sheet of MOMA.
MOMA Healthy Foods
Balanced Sheet
2017 2018 2019 2020 2021
Assets
Current Assets:
Cash 167,971 181,2110 183,715 211,069 239,550
Accounts Receivable 5100 5904 6567 7117 7539
Prepaid expenses 4806 5513 5170 5998 5682
Inventory 7805 9601 9825 10,531 11,342
Total current assets 185,682 202,228 205,277 234,715 264,112
Property & Equipment 45,500 42,350 40,145 38,602 37,521
Goodwill 3580 3460 3910 3870 3350
Total Assets 234,762 248,038 249,332 277,1187 305,483
Liabilities
Current liabilities:
Account payable 3902 4800 4912 5265 5671
Accrued expenses 11320 15411 1662 1865 1899
Unearned revenue 1540 1560 1853 1950 1724
Total current liabilities 6762 7901 8427 9082 9294

Long Term debt 50,000 50,000 30,000 30,000 30,000
Other long term liabilities 5526 5872 5565 6051 5909
Total Liabilities 62,288 63,773 43,992 45,133 45,203
Shareholder’s Equity
Equity Capital 170,000 170,000 170,000 170,000 170,000
Retained Earnings 2474 14265 35340 62053 90,280
Shareholder’s Equity 172,474 184,265 205,340 232,053 260,280
Total Liabilities and stakeholder’s
Equity
234,762 248,038 249,332 277,187 305,483
Contingency plan-
Problem Solution
Company lags in maintaining its customer
base, because unable to provide new products
on an scheduled bases.
Organization tend to ensure that a new product
is being developed on the bases of customer
requirements.
The initial cost of the product development is
high because raw material supplier power.
Company may find different alternative
suppliers through which raw material can be
achieved at minimum expenditure.
Increased expenditures reduces the
organizational profit margin, due to which
company’s economic growth is being affected.
Company may tend to introduce new product
to the customers and through which premium
pricing can be established to achieve high
profit margin.
Organization has to pay monthly rents to the
platforms through which it tend to provide its
services to the customers (Barker and et.al,
2018).
MOMA can develop its appearance at different
geographic locations, by which it have a
tendency to make sure that it is capable to
supply its services to a wide range of audience
by which their loyalty can be increased.
Growth- Organization tend to utilize various innovative approaches this which it have a
tendency to assure that it is being able to provide services to a wide range of customers.
Therefore, through this approach organization tend to make certain that it is being able to provide
high level of services to a broad collection of customers. Thus through this approach the institute

can ensure that clients are being able to attain far above the ground level of services, by which
chances of brand switching can be reduced. This will result in increased efficient organizational
sales and will also provide company an strong economic background through which strong
economic background can be accomplished.
Aim- The aim of the MOMA healthy food is to introduce a new type of product to the
customers, through which the organization can guarantee that it is being capable to enhance the
user experience which the consumers are having (Adum and et.al, 2019). Therefore, through this
approach company make sure that specific requirements of the customers are being fulfilled and
will return in increased loyalty towards the institute. Through this approach it can achieve high
organizational sales by which revenue collection can be enhanced.
Break even-
Break-Even Analysis
MOMA Healthy Foods
For Period: Jan 1 2016 – Jan 1 2021
Fixed Costs
Advertisement ₤3,500
Interest Expenses ₤3,500
Manufacturing ₤3,000
Total Fixed Cost (TFC) ₤10,000
Variable Costs
Variable costs based on dollar amount per Unit
Cost of Goods Sold ₤1.00 Per unit
Variable Costs based on Percentage
Commissions ₤7.5% Per unit
Total Variable Cost per unit (V)
Contribution Margin per unit ₤ 87.5%
Break-Even point
Break-Even Units (X)
Break-Even Sales (S)

Management Team and Company Structure
Ownership details- MOMA is an independent owned organization which is being run by its
entrepreneur Tom, which is being responsible for establishing MOMA in the railway arch of
south east London. At which the organization was being run by the entrepreneur itself and all the
operations were being manually established. Thus since a new and rare product was being
provided to the customers, due to which MOMA managed to achieve high sales and in order to
meet the customer requirements new employee recruitment was being done.
Management of Business- MOMA tend to achieve elevated level of consumer engagement and
because of which the corporation has to make several recruitments, by which it tend to make sure
that it is being able to maintain a same elevated quality of service to the clients. Thus in present
tome company is having a hierarchy of power distribution, in which employee at the higher
organizational level is having a high power to make suitable changes within the organizational
working (Alemu and et.al, 2019). In order to proper managing efficient organizational working
on different parameters company develops different departments, through which it to make sure
that continuous supply of product is being maintained to the customers.
Roles of team members- MOMA tend to introduce a new product to the customers and due to
which organization often develops organizational teams in which each member is having a
unique expertise in its respective field. Through which the organization tend to ensure that it is
being able to provide new product, in such a way that client needs can be satisfied. This becomes
significant because specific tasks is also being provided to the members, such that it is being able
to accomplish a elevated level of brand awareness.
Skills- Organization tend to supply a products in such a way that it is being able to ensure
customers that they are being capable to achieve best in class products and services. Therefore,
because of which organization often have to make sure that its employees are having a proper
understanding about the healthy food options and organizational offering. With that company
also has to make sure that a proper bi-directional communication is being established with the
customers, with which their requirements can be fulfilled.
Qualifications- For developing a proper healthy food option to the customers, organization tend
to ensure that proper notorious diet is being provided to the customers. Due to which the
responsible employees tend to have an graduate degree in the Nutrition and Dietetics, through
which the company is being assured that the employee is having a proper understanding about