This document provides an overview of practical steps for business planning and discusses things that are both easy and difficult about running a business. It introduces the author's engineering consultancy company and how they developed a business plan to define their goals and strategies. The document also notes that while setting up a business is relatively easy in the UK, ongoing requirements like managing taxes, records, health and safety, and insurance can be challenging aspects of business ownership. Overall, it encourages taking on the challenges required to build a successful business.