A few businesses will create a business plan when they first start to trade, marking out key goals and setting out the resources and timeframes to meet them.
Its never too late to do one as coming out of lockdown may create business challenges and opportunities, and you need to to ensure that you have the cash and resources to make the most of any opportunity​. 
As your business will have been in hibernation for a while and will face a different business environment, consider yourself a new start-up as you will already have a product or service that works, you just need to  identify your customers, including any new ones and how you can meet their needs.
This will probably involve establishing if your old customers are still going to need your product, something that you will need to develop from existing lines, or a whole new line or service. 
This will also be a chance to find new customers created by some of your competitiors not being around, or new markets opening up to you.
Once you can see your plan, you then need to establish if you have the working capital to meet your plan, the right staff, as well as sufficient and up to date equipment.
Harrisons Business Rescue can help you plan your exit from lockdown and have access to sources of working capital, as well as working with specialists in areas you may need such as process engineerring, debt collection, HR, marketing, IT etc. to help your business grow.
Contact us  HERE  for a free consultation