Normalise the financial picture
Headline turnover does not show maintainable earnings. Separate one-off costs, owner remuneration, related-party items, debt, working capital and capital expenditure so a buyer can understand what the operation genuinely produces.
Document who and what the business depends on
A buyer needs to know which customers, suppliers, staff, licences, premises, vehicles, websites and systems are essential. Hidden dependence on the owner usually reduces confidence and value.
Resolve ownership before a process begins
Domains, telephone numbers, software, customer data, vehicles, equipment and trade marks should be owned or licensed by the entity being sold. Ambiguity slows diligence and can prevent completion.