Exam code: 9BS0
Read the following extracts (A to D) (opens in a new tab) before answering
Using the information in Extract D, explain one difficulty a national fast food chain may face in changing the business culture in its outlets.
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Read the following extracts (A to D) (opens in a new tab) before answering
Explain one way in which Warren East's decision to remove a layer of senior management may have improved Rolls Royce's competitiveness.
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Read the following extracts (E to G) (opens in a new tab) before answering
Using the information in Extract G, explain one benefit of scenario planning to a business such as Zara.
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Read the following extracts (D to G) (opens in a new tab) before answering
In 2022 Mike Ashley announced his intention to step down from Sports Direct's board of directors
Explain one benefit of succession planning for a business such as Sports Direct.
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Read the following extracts (E to H) (opens in a new tab) before answering
Using the information in Extract G, explain one operational difficulty AG Barr may face following its takeover of Funkin.
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Extract B
Ashwell Travel Ltd
Ashwell Travel Ltd operates 12 high-street travel agency branches in the West Midlands. It has traded since 1988 and employs 74 people.
In 2021, 61% of its bookings were made in a branch. By 2026 that figure had fallen to 23%, with the rest made by telephone or through Ashwell's website.
Two large online-only competitors entered the UK market in 2024, both offering instant booking and prices around 8% lower than Ashwell's.
Ashwell's landlords have increased rents on nine of the twelve branches. Managing Director Tessa Brough is reviewing whether the branch network has a future.
Using Extract B, explain one cause of change facing Ashwell Travel Ltd
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Extract A
Cawdor Dairy Ltd
Cawdor Dairy Ltd bottles and delivers milk to 4,000 households in Cumbria. In January 2026 it replaced its 30-year-old bottling line with an automated system costing £1.1m.
Output rose from 9,000 to 15,000 bottles a day. Twelve of the dairy's 41 production staff were made redundant; the remaining staff were retrained to operate and maintain the new machinery.
In a staff survey six months later, 38% said they were "worried about my job", up from 9% before the change. Absenteeism rose from 3% to 7%.
Operations Manager Dermot Cassidy said: "The line is doing everything we hoped. The people are the part we underestimated."
Using Extract A, explain one possible effect of change on the employees of Cawdor Dairy Ltd
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Extract D
Pentland Windows Ltd
Pentland Windows Ltd manufactures and fits double glazing across Scotland and employs 190 people.
In March 2026 it introduced new scheduling software for its 34 installation teams. In the same month it moved all fitters from a fixed weekly wage to a payment-per-installation system.
Neither change was explained in advance. Fitters were sent a link to a training video the day before the software went live. No one was given responsibility for overseeing the two changes together.
Within eight weeks, 11 fitters had left, completed installations had fallen by 19%, and customer complaints had trebled.
Using Extract D, explain one reason why Pentland Windows Ltd needed to manage change more carefully
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Extract A
Northcliffe Retail Group plc
Northcliffe Retail Group plc operates 340 homeware stores across the UK and employs 9,200 people. There are six layers of management between a shop assistant and the Chief Executive.
In 2025 Northcliffe decided to replace the till system in every store. The rollout was scheduled to take 14 months.
A competitor, Ossett Home Ltd, runs 11 stores and employs 160 staff. It replaced its till system in five weeks, after a single meeting between the owner and the store managers.
Northcliffe's Change Director Priya Nandra said: "Ossett can turn the ship in an afternoon. We need fourteen months just to agree where the ship is going."
Using Extract A, explain one way in which the size of Northcliffe Retail Group plc makes change more difficult
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Extract F
Ganton Chemicals Ltd
Ganton Chemicals Ltd manufactures specialist coatings at a single site in Teesside. Revenue for 2026 was £8,400,000.
As part of its scenario planning, Ganton has identified three risks for 2027 and estimated the likelihood of each and the financial impact if it happened:
Ganton has been quoted £120,000 for a business continuity programme covering all three risks.
Using the data in Extract F, calculate the total expected cost of the three risks identified by Ganton Chemicals Ltd. You are advised to show your working
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Read the following extracts (E to H) (opens in a new tab) before answering
Assess the likely value of succession planning to Derby Theatre.
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Read the following extracts (A to D) (opens in a new tab) before answering
Assess two difficulties Mindful Chef's owners may face in implementing organisational change as they pursue their objective of growth.
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Read the following extracts (E to G) (opens in a new tab) before answering
Assess the usefulness of scenario planning to a business, such as ASOS.
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Extract D
51 years of independent retail
Jonathan Trumbull Ltd was founded in 1971 in Norwich, by John and Roger Kingsley. John's son, David Kingsley, is still a director and manager and is one of 20 staff. Jonathan Trumbull Ltd owns three stores: Trumbull, Ginger and Hatters.
Jonathan Trumbull Ltd's website cost approximately £2,000 to set up. Its IT-based stock system is managed by Swan Retail, which provides a fully integrated customer ordering, stock management and accounting system. Expansion of e-commerce could cost 30% more than the original set-up cost.
(Source: adapted from jonathantrumbull.co.uk and interview with manager)
Extract E
Ginger reopens in its former shop
Ginger is part of the Jonathan Trumbull Ltd retail group, one of Norwich's longest-established businesses. It has moved back to its original premises in Timberhill, after a short spell being based in the Trumbull store in Norwich.
Beckie Kingsley is the store manager. She is the daughter of David Kingsley, a Jonathan Trumbull director, and is likely to be his successor. Beckie said: 'When the building became available, we thought we would come back. It is lovely being back in Timberhill. It has a great community spirit, and it is full of thriving independent shops, including other fashion retailers. Everybody is willing to help each other out and we all share ideas. Timberhill is a beautiful street, near lovely green areas. Customers have welcomed us back.'
(Source: adapted from eveningnews24.co.uk)
Extract F
Extract from Jonathan Trumbull Ltd’s statement of financial position
Extract G
Competition for Jonathan Trumbull Ltd
In 2023, the multinational clothing retailer, Urban Outfitters, announced the opening of its store in Chantry Place, Norwich's biggest shopping mall.
Online sales increased by 150% in 2022, however Urban Outfitters is also opening new stores.
(Source: adapted from eveningnews24.co.uk and marker.medium.com)
Assess the importance of scenario planning for Jonathan Trumbull Ltd.
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Extract A
Ravensmere Coaches Ltd
Ravensmere Coaches Ltd operates 54 coaches from two depots in Lancashire. About 60% of its revenue comes from school transport contracts with three local councils; the rest comes from private hire and day trips.
Founded in 1971, it is still run by the founder's daughter, Helen Ravensmere. Most of its 96 drivers have worked there for more than ten years, and decisions have always been taken by Helen and her two depot managers together.
Three things have changed in the past two years:
All three councils now award school transport contracts by competitive tender every two years, rather than renewing them automatically
From 2028, coaches entering the city's clean air zone must be zero-emission. Replacing the fleet would cost around £9.6m
The average age of Ravensmere's drivers is 54, and 21 are due to retire within five years
Extract B
Ravensmere Coaches Ltd - key figures
Extract C
Ravensmere's market
Two national coach operators have entered the North West and bid below Ravensmere's price on four of the tenders it lost.
A government grant covers up to 40% of the cost of a zero-emission coach, but applications must be submitted 18 months in advance.
Private hire and day trip bookings rose 11% in 2026, as more people took holidays within the UK.
two effects on Ravensmere Coaches Ltd of the changes taking place in its market
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Extract A
Halliwell Crewe LLP
Halliwell Crewe LLP is an accountancy practice with four offices in the East of England, 14 partners and 210 staff. Most partners have been with the firm for over twenty years.
Partners have always run their own client lists, set their own fees, and been paid a share of the profit their own clients generate. New staff are told that "your clients are your own".
In 2026 the managing partner announced two changes:
automated bookkeeping software will take over the routine work currently done by junior staff and billed by the hour
clients will move from hourly billing to fixed annual fees, set centrally
Nine of the 14 partners signed a letter opposing the changes.
Extract B
Halliwell Crewe LLP - six months after the announcement
Extract C
Halliwell Crewe's market
Two competing regional firms adopted similar software in 2024 and have since cut the cost of preparing a standard set of accounts by about 30%.
A survey of Halliwell Crewe's own clients found that 71% would prefer a fixed annual fee to hourly billing.
Three of the nine partners who signed the letter are due to retire within four years.
The software licence costs £180,000 a year whether or not it is used.
Assess two reasons why partners and staff at Halliwell Crewe LLP have resisted the changes
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Read the following extracts (A to D) (opens in a new tab) before answering
Morrisons aims to regain its market share. The two options the management are considering are either to cut prices further, or to improve its overall customer experience
Evaluate these two options and recommend which option might be preferred by Morrisons’ shareholders.
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Read the following extracts (A to D) (opens in a new tab) before answering
Despite Warren East’s restructuring, Rolls-Royce still has a ‘tall’ organisational structure. Two options for the future of Rolls-Royce are to remain as a tall structure or to change to a flat organisational structure
Evaluate these two options and recommend which is most suitable for a business, such as Rolls-Royce.
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Extract A
Amberley Health Ltd
Amberley Health Ltd operates 22 private physiotherapy clinics across southern England. It has grown quickly, acquiring six clinics since 2024.
Its clinical records and booking system is fifteen years old. It cannot support online booking or video consultations, both of which patients increasingly expect. The system must be replaced.
Amberley employs 340 clinicians. Around 40% of them work at more than one clinic.
Chief Executive Dilan Mehta said: "Everybody agrees the system has to change. Nobody agrees on how fast."
Extract B
Amberley Health Ltd - key figures
Contribution per appointment is approximately £22.
Extract C
The two options
Option 1 - switch all 22 clinics at once. The new system would go live across the business over a single weekend, ten weeks from now. Implementation would cost £340,000. Amberley estimates three weeks of reduced productivity across all clinics, costing around £103,000 in lost contribution.
Option 2 - roll out four clinics at a time. The change would take twelve months. Implementation would cost £520,000, because Amberley would run both systems in parallel and needs a longer project team. Disruption would be limited to the clinics changing at the time, costing around £46,000 in lost contribution.
Extract D
Amberley's staff and suppliers
An internal survey found that 62% of clinicians agreed with the statement "there has been too much change too quickly" over the past two years.
The support contract for the current records system ends in 14 months. After that date the system would be unsupported.
Two competitors launched online booking and video consultations during 2026.
Recruiting an experienced physiotherapist takes Amberley an average of 11 weeks.
Amberley Health Ltd must replace its clinical records and booking system. It is considering either switching all 22 clinics at once or rolling the new system out four clinics at a time.
Evaluate these two options and recommend which one Amberley Health Ltd should choose
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