thank you for your question, which gives us the opportunity to share the difficulty in writing something very far from our competences as psychologists! the first time I had to do it, I was terrified… nevertheless, it is important to learn it because we have to write a business plan every time we apply for an institutional grant…
In Community Tool Box we have provided some tools. You can see the whole Chapter 42.” Getting Grants and Financial Resources” https://ctb.ku.edu/en/table-of-contents/finances/grants-and-financial-resources, and particularly Section 2. “Creating a Business Plan” https://ctb.ku.edu/en/table-of-contents/finances/grants-and-financial-resources/business-plan/main. Among the tools, there is a SAMPLE BALANCE SHEET, and a SAMPLE FORECASTED STATEMENTS OF INCOME AND RETAINED EARNINGS.
I hope it will be helpful for you.
Many wishes to you and to the massage therapist you are helping!