Benjamin Simpson is a director of ‘Luxury Chocolates Ltd’ based in the North West of England. The company currently manufactures and distributes a wide range of handmade chocolates to retail outlets around the UK. With the fall in the value of the Pound this has led to increased costs of imports such as cocoa and other food products. This in turn has impacted on retail prices in general. Furthermore, people’s disposable income in the UK has been reduced and there is an increased focus on healthy eating. All of this has meant that the sales of expensive, high end chocolates...