I have kept on reading and researching and have found yet another avenue of expenses to add to the business plan. Accountants and their fees. I mean I knew I was going to need an accountant but I thought it was just to do your end of your taxes but from what I was reading you need them to also cover book keeping, financial statements, tax preparation, etc. I guess they would also need to cover VAT, salaries and perhaps they can aid with how to make better use of money.
A business plan is a mine field!