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The name of the business that is selected and analysed here is Creamy Land which is a British Firm and the business is supposed to be a small business according to the UK Companies Act 2006 (Abbott, 2017). The core business of creamy Land is to produce and sell dark chocolates in the cities of the UK and the business is trying to grow in its respective field. The firm and the business of the firm under the head of the food industry and the food industry in the UK are much more productive than many industries. The main concern of Creamy Land is to fresh and tasty foods or dark chocolates which can be consumed by people of any age. This report has various analyses of the core issues regarding Creamy Land so that the potentialities and the gaps of the business can be identified and then the overcoming of the gaps can be facilitated with possible and feasible recommendations. The competency of the business lies in the workforce the business holds and the leader of their business who directs the employees and aligns with the coordinated goals and objectives of the business in the case of Creamy Land the coordination and the directions also matters most to achieve the desired stage.

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As is it has been mentioned earlier that the business which is named Creamy Land is the selected business here which deals in dark chocolate producing the chocolates, the business has been categorised as a small business. The business is a British firm and so the legislations of the UK have to be followed in determining the criteria of the business. In the UK, businesses can be determined as small businesses which have total turnover below £6.5 million and also the balance sheet total should be lower than £3.26 million and also a stipulation of employees for the note being more than 50 people according to the UK Company Act, 2006 (Åstebro and Tåg, 2017). Creamy Land turnover does not exceed £6.5 million usually and the balance sheet total is summed for £695,075 only as followed by balance sheet and also have lower than 50 employees appointed which states the business as a small business in the context of UK market.

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Profit and loss determination for two years consecutively:

| Particulars | 2022 Amount(£) | 2023 Amount(£)
| Derived sales revenue | 100000 | 130000
| Total forecasted expenses: |   |
| Operating expenses | 20000 | 30000
| Storing cost | 10000 | 10000
| The development expense of app and web | 10000 | 10000
| Interest expense | 5000 | 5000
| Miscellaneous expense | 5000 | 5000
| Net Profit | £50,000 | £70,000

From the above financial planning that has been forecasted for two years, it is evident that Creamy Land in the first year of business is supposed to make a profit of 50000 pounds and in the second year, the amount of profit as forecasted will be 70000 pounds. This depicts a picture of sustainability in the financial sense of Creamy Land.

Cash flow determination for two years consecutively:

| Particulars | 2022  | 2023
|   | Amount(£) | Amount(£)
| Net profit (calculated at ending) | £50,000 | £70,000
| Account receivable  | 0 | 5000
| Tax payable changes | 1000 | 2000
| Deprecation charged | 0 | 0
| Accounts payable  | 3000 | 5000
| Amount of tax payable | 20000 | 18000
| Cash flow regarding operational activities | 74000 | 100000
| New purchase of inventory and assets | (55000) | (60000)
| Investments receipts | 50000 | 60000
| Cash flow regarding financial activities | (5000) | 0
| Cash amount at hand in the beginning | 14000 | 83000
| forecasted changes in cash amount | 69000 | 100000
| Ending balance of cash flow | £83000 | £100000

From this forecasted cash flow analysis, the result of cash flow that can be found out is that after the first year of business of Creamy Land, the cash flow will be £83000 and the next year of business the firm is expected to receive £100000 of net cash inflow in the business. Those figures undoubtedly depict a positive business effect in Creamy Land and the business is supposed to grow thus.

The gap that can be observed in this business is the net profit may vary and the requirement of types of machinery may change as these are some uncertain things of business which may create increasing costs lower the actual profit of the business (Solomon and Fernald, 2011). The available growth opportunity is of sustained cash flow in the first two years and this will stabilise the business from other risks to much extent.

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The following growth strategies can be possible by Creamy land:

Market development: This growth strategy aims at developing and increasing the business activities in the existing market and thus the sales will be boosted. In the case of Cream Land, the market will be of London City of the UK which is consist of almost 8.9 million people and the business activities and sales are intended to increase in the following of market development growth strategy.

Product development: This strategy of ensuring the growth of a business like Creamy Land suggests that a new product is introduced wholly in the previous business and the new product will also be delivered in the previous markets segment. In the case of Creamy Land, the growth strategy following product development will be developing a new line of products that varies from the existing line of products by shape or taste etc.

Market development: This market development growth strategy generally states that a new market area is identified and developed so that the business can be expanded in that market segment (Schaper, et al, 2010). The market can be geographical or in other segmental and the business needs to be expanded in the new market. In the case of Creamy Land, the market development can be conducted by expanding business in another new city in the UK.

Diversification: Creamy Land can apply a diversification growth strategy by developing a new product and also delivering the new product in a newly introduced market area or segment and thus the diversification strategy can be followed.

Gaps will be the higher budget of expansion may require higher funds which can increase the cost constraint and the growth opportunity present here will be to reach a higher segment of the market in the least time with the extended customer base.

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The following operations are managed in Creamy land:

Marketing: Creamy Land is supposed to follow a variety of promotional tools so that it can allure the consumers with discounted pricing strategy and other convenient features. Thus the marketing of Creamy Land and its products will be executed in Creamy land.

Order management: Order in this firm is placed through two forms and the two forms are click and brick (Stokes and Wilson, 2010). The click basis denotes the online shopping by the consumers of the dark chocolates and the brick basis are chocolates purchased from physical shops.

Web and app design & development: This operation generally includes the management of controlling the traffic of orders and the marketing activities followed through apps and websites (Hatten and Hatten, 2019). Creamy Land will manage this operation with IT experts and different sales professionals.

Sales: Sales of dark chocolates by Creamy Land will be conducted with physical shops and also the service of online delivery of the chocolates by the business will be available which can ensure sustained operation management of Camay Land.

Inventory management: Creamy Land will follow JIT so that te in time inventory is available and the extra costs of the inventory management are not borne by the business (Steinhoff, 2014). This strategy in inventory management reduces the cost and ensures on-time delivery of the raw materials for production and sales.

Warehousing including fulfilment: The fulfilment is associated with packaging of the dark chocolates in Creamy Land and the warehousing is the storing of the finished goods here this firm will manage this with low cost possible with their cheapest storing mechanism.

The gap that is observed will be the management of competent employees so that they can manage all the duties in the business from online to offline activities and the growth opportunity that will be present here will be of improved excellence of the operation management if the employees are trained about the processes further.

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