Today, taking care of health and lifestyle has become a very important topic of everyday life. With the progress of medicine, it has become known that certain foods have negative consequences on individuals, which manifest themselves through the development of various forms of allergies, intolerances and diseases. It is precisely for these reasons that the food and processing industry is forced to adapt part of the assortment to these aspects as well. This is how the idea of starting a business venture of a gluten-free bakery with a customized offer of products for people suffering from celiac disease and for people intolerant to lactose, eggs, yeast and for vegans. Therefore, the main goal of this thesis is to determine whether this idea is also a business opportunity. The theoretical part of the work will provide a basis for understanding the concept of the entrepreneurial process and the business plan itself. The work is divided into theoretical and practical parts, and the methods used in the research are: description, comparison, classification, analysis, synthesis, generalization and specialization, as well as inductive and deductive methods. The business plan helped to minimize risks by studying in detail each element of the business plan on a concrete example. Thus, a market and industry analysis, a marketing plan through the marketing mix model (4P) and a detailed financial analysis were made. Elaboration of all elements was crucial in reaching a conclusion about the profitability of realizing a business venture. Although the work has been analyzed in detail and a final conclusion has been reached, according to the analysis, this does not necessarily mean that this idea will experience success or failure.