The more intelligence potential investors can get from reading the plan, the better. Determining location is key, not only because it means you can allocate budget accordingly, but because it allows potential lenders to understand your situation. When you start a business, many of your decisions will determine the legal structure of your business, so it helps to have an expert on side.
If it's performing poorly how will you buck the trend? If they can grasp your basic business premise you can feel confident that you are on the right track.
Have you fully considered how many units you wish to produce? By writing down your offering be it a product or service you can establish key targets, such as you audience and how best to engage with customers.
Production - will anything be outsourced? Use the business plan as a mental exercise to plan realistically for your future and demonstrate that you and your team have the vision to drive the ship. Distribution - how will you deliver your product? You will probably have to reach out to them a number of times; you need to convince them that they can't afford to ignore what you're offering.
Aims and objectives You should cover: Where do you want your idea to go and how are you going to get there?