Petite Cookie YYC — Business Plan
Brand: Petite Cookie YYC
Tagline: Homemade Little Treats
Operator: Narjes Ali Ahmad (under Bornara AI sole proprietorship)
Location: Calgary, Alberta, Canada
Status: Pre-launch — Mother's Day 2026 target
Version: 1.0.0
Last Updated: 2026-04-29
1. Business Overview
Petite Cookie YYC is a premium home-baked cookie brand operating under Alberta's
Low-risk Home-prepared Food regulation (AR 31/2006, Part 6.1). We produce
115g (4 oz) "New York Style" gourmet cookies — oversized, heavy, and indulgent —
using high-quality, from-scratch ingredients.
Legal structure: Operates under Bornara AI (sole proprietorship, Mahdi Moradi).
Narjes is a paid employee ($20/hr) who leads all operations: recipe development,
production, photography, marketing, and fulfillment.
2. Product Line — "The Signature 5 Collection"
All cookies use the same Master Base Dough (cold cubed butter, cake & all-purpose
flour blend, cornstarch, pure vanilla) for consistency across flavors.
| # | Flavor | Key Ingredients | Status |
|---|
| 1 | The OG Classic | 300g semi-sweet chocolate chunks | ✅ Validated |
| 2 | Strawberry Matcha | Ceremonial matcha + freeze-dried strawberry powder | ✅ Validated |
| 3 | Pistachio Matcha | Matcha base + pistachio filling + roasted pistachios | ✅ Validated |
| 4 | Caramel Coffee | Espresso-infused dough + chocolate caramel chunks | ✅ Validated |
| 5 | Red Velvet | Cocoa + strawberry base + white chocolate "puddle" finish | ✅ Validated |
| 6 | Biscoff Blast | Spiced cinnamon dough + molten Biscoff core + Lotus biscuit | ✅ Validated |
Cookie specs:
- Weight: 115g (4 oz) each
- Style: New York gourmet — thick, chewy center, crisp edges
- Shelf life: 5–7 days ambient, 30+ days frozen
- Packaging: Self-sealing bag per cookie → gift box
3. Pricing Strategy
| Product | Contents | Price | COGS | Margin |
|---|
| Single Cookie | 1 × 115g | $5–$6 | ~$2 | 60–66% |
| Box of 6 (Mother's Day) | All 5 signatures + 1 seasonal | $30–$35 | ~$12 | 60–66% |
| Box of 12 | Mixed flavors | $55–$60 | ~$22 | 60–63% |
| Custom Event Order (per dozen) | Customer's choice | $50–$60 | ~$22 | 56–63% |
Pricing rationale: Premium positioning. 115g cookies at $5–$6 each is competitive with
gourmet bakeries (Crumbl $5.29, Village Ice Cream cookie $6). Our cost advantage is
no rent, no staff, no equipment lease.
4. Sales Channels (Phased)
Phase 1: Mother's Day Launch (May 2026)
- Channel: Instagram DM pre-orders only
- Fulfillment: Customer pickup from home (Calgary NE/NW)
- Payment: E-transfer
- Target: 15–25 orders × $30 = $450–$750
Phase 2: Local Expansion (June–August 2026)
- Channel: Instagram + word-of-mouth + local Facebook groups
- Fulfillment: Pickup + self-delivery within Calgary ($5–$10 delivery fee)
- Payment: E-transfer + potentially Shopify checkout
- Target: 30–50 orders/month × $30 = $900–$1,500/month
Phase 3: Farmers Market + Events (September 2026+)
- Channel: Calgary Farmers Market, community events, corporate gifting
- Fulfillment: On-site sales + pre-orders
- Legal: Section 42.1 allows low-risk home-prepared food at special events
- Target: $500–$1,000/event
Phase 4: Shopify + Courier Delivery (Q4 2026 or Q1 2027)
- Channel: Shopify store with local delivery zone + Canada-wide shipping
- Fulfillment: Self-delivery ($5–$10), Uber/DoorDash ($8–$15), courier shipping
- Activation criteria: Consistent 50+ orders/month, proven product stability in shipping
5. Delivery Options & Cost Analysis
| Method | Range | Cost to Customer | Our Cost | Notes |
|---|
| Pickup (home) | 0 km | Free | $0 | Preferred. Legal default. |
| Self-delivery | Within Calgary | $5–$10 | Gas + time | $0.72/km CRA rate. Batch deliveries only. |
| Uber Connect | Within Calgary | $10–$15 | $8–$12 | Same-day. Customer pays via Shopify. |
| Canada Post Expedited | Canada-wide | $15–$20 | $12–$18 | Insulated box + ice pack. 2–3 days. |
| FedEx Ground | Alberta | $12–$15 | $10–$14 | Next-day in AB. Best for close provinces. |
Shipping viability note: A small Shopify cookie business in Ontario successfully ships
cookies Canada-wide using insulated mailers. Shelf-stable baked cookies (properly sealed)
survive 2–3 day shipping without cold chain. Molten-center flavors (Biscoff Blast) may
need to ship frozen with ice packs.
Self-delivery economics:
- Average delivery: 10km round trip × $0.72 = $7.20 cost
- Charge customer $8–$10 → break even or small profit
- Batch deliveries (3–5 per trip): cost drops to $1.50–$2.50/order
- Minimum order for free delivery: $60+ (2 boxes)
6. Production Plan
Per Batch (10 cookies)
- Time: 1 hour (prep 20min + bake 15min + cool/pack 25min)
- Cost: ~$20 in ingredients
- Yield: 10 × 115g cookies
Mother's Day Target (100 cookies)
- Time: 10 hours total production
- Cost: $190–$265 (Narjes's budget estimate)
- Revenue: $450–$750 (15–25 boxes at $30)
- Profit: $185–$485
Monthly Capacity (Narjes at 5–10 hrs/week production)
- Weekly: 50–100 cookies (5–10 batches)
- Monthly: 200–400 cookies = 33–66 boxes
- Revenue potential: $1,000–$2,000/month at full capacity
7. Equipment & Supplies Needed
Already Owned
| Item | Status |
|---|
| KitchenAid 6qt Stand Mixer | ✅ Purchased March 6 |
| Chest Freezer | ✅ Purchased April 18 |
| Tongs set | ✅ Purchased April 15 |
| Standard oven | ✅ Existing |
| Parchment paper (bulk) | ✅ Purchased |
To Purchase — Priority (Mother's Day)
| Item | Est. Cost | Where | CCA or Expense? |
|---|
| Cookie scoop set (various sizes) | $15–$25 | Amazon/Costco | Expense |
| Cooling racks (large, 2–3) | $20–$30 | Amazon | Expense |
| Gift boxes (25–50 qty) | $30–$50 | Amazon/Uline | Expense |
| Self-sealing bags (100 qty) | $15–$20 | Amazon | Expense |
| Happy Mother's Day tags/stickers | $10–$15 | Amazon/Dollarama | Expense |
| Branded stickers (logo) | $30–$60 | StickerMule/Vistaprint | Expense |
| Tissue paper / filler | $10–$15 | Dollarama | Expense |
To Purchase — Growth Phase (June+)
| Item | Est. Cost | CCA? | Notes |
|---|
| Convection oven (larger, more consistent) | $500–$1,200 | CCA Class 8 | If current oven can't handle volume |
| Silicone baking mats (set) | $20–$30 | Expense | |
| Digital kitchen scale | $25–$40 | Expense | For recipe consistency |
| Food thermometer (probe) | $15–$25 | Expense | |
| Insulated shipping boxes | $50–$100 (for 20) | Expense | For courier delivery |
| Ice packs (reusable, 50 qty) | $40–$60 | Expense | For shipping |
| Label printer (Dymo/Rollo) | $100–$200 | CCA Class 50 | For packaging labels |
Farmers Market Setup (September+)
| Item | Est. Cost | Notes |
|---|
| Folding table + tablecloth | $60–$100 | Branded presentation |
| Cookie display stand (tiered) | $30–$50 | Visual merchandising |
| Business cards | $20–$30 | With Instagram handle |
| Square/Tap reader | $0–$50 | Accept card payments |
| Signage/banner | $50–$100 | With logo and pricing |
8. Competitive Landscape (Calgary)
| Competitor | Price (per cookie) | Size | USP |
|---|
| Crumbl Cookies | $5.29 | ~170g | Rotating flavors, viral TikTok |
| Village Ice Cream | $6.00 | ~120g | Local premium brand |
| Cookie Boss | $4.50 | ~100g | Delivered fresh |
| YYC Cookie Co | $5.00 | ~130g | Local Instagram brand |
| Petite Cookie YYC | $5.00 | 115g | Artisanal NY-style, minimalist luxury, home-baked |
Our differentiation:
- New York Style — heavier, chewier, more indulgent than standard cookies
- Minimalist Luxury — premium packaging, Instagram-worthy presentation
- Story — immigrant family, home-baked with love, real ingredients
- Flavors — Middle Eastern/global fusion touches (pistachio, matcha, Biscoff)
9. Financial Projections (2026)
| Quarter | Revenue | Expenses | Net |
|---|
| Q1 (Jan–Mar) | $0 | $572 (R&D + equipment) | -$572 |
| Q2 (Apr–Jun) | $450–$1,500 | $500–$800 (ingredients + packaging + procurement) | -$50 to +$700 |
| Q3 (Jul–Sep) | $1,500–$4,000 | $600–$1,200 | +$900 to +$2,800 |
| Q4 (Oct–Dec) | $2,000–$5,000 | $800–$1,500 | +$1,200 to +$3,500 |
| 2026 Total | $3,950–$10,500 | $2,472–$4,072 | +$1,478 to +$6,428 |
Note: Narjes wages ($7,200–$10,000) are a separate deduction on T2125 Line 9060,
not included in expenses above. They're paid from Bornara AI regardless of cookie revenue.
10. Key Milestones
| Date | Milestone |
|---|
| ✅ Feb 2026 | Business launch planning dinner |
| ✅ Mar 2026 | Equipment purchased (mixer, ingredients) |
| ✅ Apr 2026 | All 5 recipes validated, Instagram live, logo designed, freezer purchased |
| 🎯 May 1–4 | Open Mother's Day pre-orders (Instagram) |
| 🎯 May 9–10 | Bake Mother's Day batch (100 cookies) |
| 🎯 May 11 | Mother's Day pickup/delivery |
| Jun 2026 | Scale to regular weekly orders |
| Jul 2026 | Evaluate Shopify setup |
| Sep 2026 | First farmers market appearance |
| Q4 2026 | Courier shipping option live |
11. Risk Register
| Risk | Likelihood | Impact | Mitigation |
|---|
| Low demand at launch | Medium | Medium | Start with friends/family guaranteed orders. Low batch size (25 boxes). |
| Ingredient costs rise | Low | Low | Buy in bulk from Costco. Core ingredients are stable-price staples. |
| Food safety complaint | Very Low | High | Follow all Part 6.1 labelling. Use gloves. Keep kitchen impeccable. |
| Regulation changes (AR 31/2006 expires June 30, 2027) | Low | High | Monitor Alberta Gazette. Likely to be renewed with amendments. |
| Burn-out (Narjes) | Medium | High | Cap at 10 hrs/week production. Mahdi handles admin/marketing/tech. |
| Competition (Crumbl, etc.) | Low | Low | Different market — they're chain, we're artisanal local. |