Assemble the closure and reopening dates with their cause, lease or licence documents covering the gap, bank records showing continued outflows, supplier and landlord correspondence, and any regulator authorization to resume. Keep these separate from the funding file, which must still trace lawful original source and the full path of the invested money.
Resolve the gaps needed to explain the interruption
Request missing bank statements and signed supplier records during preparation. If a required record cannot be obtained, discuss acceptable alternatives before filing; a later opportunity to supplement is not guaranteed. A bank balance still cannot establish lawful source by itself. Where borrowing funded the business, retain the loan and collateral documents so counsel can assess the actual funding arrangement.
A wire confirmation to the supplier shows a transfer, not a lawful origin. Explain the basis of estimates using available quotations, contracts, historical figures or other relevant evidence; not every projection line requires a signed contract. The file should also trace lawful capital that is irrevocably committed and at risk, substantial for the enterprise, and supporting a real nonmarginal operation. The business plan should use the seller's real historical figures for its base year and explain the assumptions behind any growth, with a staffing plan that names positions and seasons.