What should a business plan for buying a breakfast restaurant include?

A lender or partner reading your plan wants to see that you understand what you are taking over. A start-up plan guesses at demand. An acquisition plan starts from a record, so it should be built from the seller’s documents and your own reading of them. Keep it organized and plain, so a reader can follow it quickly.

The seller’s history

Open with what the business has done: how long it has run, its owners, its menu and its reputation. Attach the financial statements you reviewed and say which years you relied on. If a figure is the seller’s own estimate, mark it as one. Our page on financing a purchase with BDC shows what lenders tend to ask for.

Day-part sales and the weekend mix

Describe when the business earns its sales: early morning, brunch, lunch, weekdays and weekends. Show how each part of the week behaves in slow periods and busy ones. This is the section that tells a reader whether the plan depends on a couple of mornings, and what you will do if one goes quiet.

What you will change after takeover

Be clear about what stays and what does not. A new menu item, different hours, a refreshed room or a new supplier each carry cost and risk. Explain why you are making each change and how you will test it. Include how you will keep the existing team and regulars through the handover.

Funding and the first months

Set out how you will pay for the purchase, the working cash you need and what happens if early months run below plan. Have your accountant review the assumptions before anyone else sees them.