The main goal of this thesis is to determine the justification for opening sports school of gymnastics in Virovitica through an entrepreneurial program ie to theoretically determine whether the project is meaningful and cost effective. For the purposes of the thesis and for the purpose of collecting information on the interests of children and their parents in the inclusion in the program of the sports school of gymnastics in Virovitica, a survey questionnaire was created. The sample of respondents included parents of children of preschool and school age between 3 and 10, and research was conducted in Virovitica in the primary school Vladimir Nazor and in two kindergarten. The questionnaire was completed by 93 parents. The results show whether the sports school of gymnastics in Virovitica is started, 70 respondents, i.e. 75.3% of them are interested in enrolling their child in the sports school of gymnastics (p≤0.05). When asked if your child attends any of the exercise programs or is enrolled in a sports school, 24.7 % of respondents answered yes, which indicates that most children do not actively engage in sports activities or attend exercise programs (p≤0.05).When enrolling a child in sports, parents consider the development of abilities and competence in their children to be the most important variable. The results also show the dissatisfaction of parents with the number of existing sports clubs, the offer of sports and the offer of exercise programs for children in the city of Virovitica.