- SBA Business Plan Basics http://www.sba.gov/starting_business/planning/basic.html
- PowerHomeBiz.com Creating a Business Plan section http://www.powerhomebiz.com/startup/businessplan.htm
- Entrepreneur.com Writing a Business Plan section http://www.entrepreneur.com/bizplan/0,7253,,00.html

You may also want to review some sample business plans to see how it actually looks like:

- Bplans.com http://www.bplans.com/sp/businessplans.cfm
- MOOT Corp Business Plan competition winners
http://www.businessplans.org/businessplans.html
- VFinance – View hundreds of real business plans in pdf format. http://www.vfinance.com/home.asp?bps=1&ToolPage=bps_main.asp
- Business Owners Toolkit Sample business plans and information on how to create a plan. http://www.toolkit.cch.com/tools/buspln_m.asp
- PlanWare Planning software and information. http://www.planware.org/
- Virtual Business Plan Walk through the design of a business plan. http://www.bizplanit.com/vplan.html
-SBA Business Planning Guide http://www.sba.gov/starting_business/planning/basic.html
- Small Business Advancement Center http://www.sbaer.uca.edu/business_plan/businessPlan.pdf
- Sample Business Plan General planning guide created by the Canadian Business Service Center. http://www.cbsc.org/servlet/ContentServer?pagename=CBSC_FE/display&c=GuideFactSheet&cid
- Business Plans Index – A subject guide to sample business plans and profiles for specific business types from Carnegie Library of Pittsburgh. http://216.183.184.20/subject/business/bplansindex.html

Some recommended books are :

- Business Plans Kit for Dummies
- The Complete Book of Business Plans : Simple Steps to Writing a Powerful Business Plan
- Writing Business Plans That Get Results : A Step-By-Step Guide
- Business Plans For Dummies®
- Your First Business Plan : A Simple Question and Answer Format Designed to Help You Write Your Own Plan

Hope that the above resources help
References :

Here’s what we suggest for a standard business plan outline:
- Executive Summary: Write this last. It’s just a page or two of highlights.
- Company Description: Legal establishment, history, start-up plans, etc.
- Product or Service: Describe what you’re selling. Focus on customer benefits.
- Market Analysis: You need to know your market, customer needs, where they are, how to reach them, etc.
- Strategy and Implementation: Be specific. Include management responsibilities with dates and budget.
- Management Team: Include backgrounds of key members of the team, personnel strategy, and details.
- Financial Plan: Include profit and loss, cash flow, balance sheet, break-even analysis, assumptions, business ratios, etc.

This covers the basic main components that we recommend and additional information can be added to that. We also have a variety of free sample business plans listed on the site so you can get a good idea of what a finished document could look like (see:http://www.bplans.com/dp/article.cfm/41 ).

The Small Business Administration along with the SBDC and SCORE organizations can also provide you with a lot of help in building a plan, starting your business, etc. You can find their Web site at http://sba.gov with tips on writing a plan at:
http://sba.gov/smallbusinessplanner/plan/writeabusinessplan/SERV_WRRITINGBUSPLAN.html

Here’s the page to find your local SBDC office:
http://www.sba.gov/sd/index.html

As to what is normally missing in a plan? That’s really hard to say. Tim Berry, our founder and President, recently published the following articles about common mistakes in business planning on our blog ( http://bplans.typepad.com/blog ):

Good Ventures, Bad Plans:
http://bplans.typepad.com/blog/2007/04/good_ventures_b.html

Top 10 Business Plan Competition Mistakes
http://bplans.typepad.com/blog/2006/02/top_10_business.html

Hope this helps,
Sean
References :

The most economic start would be to canvass at nearby churches. The parents are with their children and they will not be overly sensitive to the solicitation as businesses and malls might be. Simply introduce yourself and ask each child for their birthday. You can go for specifics after you have established some credibility. Don’t worry. At least one parent will ask for some additional info.

Also, why would you put so much into getting this started and give it up after two months? Kids in my neighborhood have parties year round and more than once. Don’t think of this as a summer job. Work it like a business.

Great idea. Good Luck.
References :

Basically, if you can find a great spot (like our original spot), you can do really, really well.
References :

* An explanation of the business concept, including the management, the product, the market, the competition, and the marketing.
* Financial projections
* Revenue sources and amounts and profit projections
* Milestones for tracking and measuring progress

When writing your plan, remember that all readers should be able to grasp the concept quickly. Be aware that not everyone who reads your plan has a thorough understanding of your industry. A well-written executive summary is extremely important, but you should support it with the necessary details.

Finally, graphics and visuals can often help sell an idea, but they should not be overdone. An experienced graphic designer can assist with tasteful graphic insertions, as necessary.

Business Plan Don’ts

Here are some tips on what not to do in drafting your business plan:

* Don’t make unrealistic assumptions.
* Don’t underestimate the difficulties in growing a business.
* Don’t underestimate competitors.
* Don’t assume that the reader knows industry technical jargon.
* Don’t include long, tedious or overly technical information.
* Don’t include highly confidential or proprietary information.
* Don’t avoid discussing the risks to the business. This may detract from the plan’s credibility.
References :
http://www.allbusiness.com/business-planning-structures/business-plans/1099-1.html
http://www.allbusiness.com/business-planning-structures/business-plans/905-1.html

1) Make sure it’s legal. I have seen food vendors driven off the street because the food was brought in from somewhere else and not cooked on the stand.

2) Make sure you’re safe. If you start bringing in wads of cash, well, you get the picture.

3) Make sure it’s something people want. If people don’t like the crepes, or if they’re too hard to eat while out playing in the park, you’ll be stuck with a bunch of uneaten crepes.

I would really do a bit of research before you start. Go out and ask people frequenting the parks and lakes what kind of refreshments they would like, and what price they would pay. It’s good old fashioned marketing research. Then, give the people what they want.

A good hot cup of coffee is always a welcome treat, especially in colder weather. Your idea is sound, you just need to work out your business plan. Check out http://www.sba.gov for some of the "nuts and bolts" of how to put together a business plan that will actually get you a loan!

Good luck!
References :