Describe it accurately as a planned position, with the business assumptions and evidence supporting the plan. Do not count it as an existing employee.
Show the work during the gap
Identify who would perform the tasks before the role is filled and how that affects the founder’s duties. Have the resulting plan assessed on its facts. A proposed hire is useful planning information, but it does not establish that operational support is already in place.
Give the planned position a date as well as a description. A plan stating that a role will be filled is weaker than one stating when recruitment opens, what the offer looks like, and what happens to the founder's duties on the day it is filled. Keep the dated version of the plan that was filed, because the extension review compares what was projected against what occurred, and an undated document cannot support either side of that comparison.
If the hire is brought forward or postponed, record the change and its cause as it happens. A plan revised in the file with visible dates is ordinary business; a plan silently rewritten to match the outcome invites a question about everything else in it. Where the position is later filled by someone already known to the company, note that as well; a familiar candidate shortens recruitment but does not change what the plan promised.