Begin with a clear description of how the company makes money and operates. Financial results need context and reconciliation; commercial information should explain customer relationships and concentration, not simply list names.
Show how work and decisions would continue without the owner. Organise documents with the people responsible for them, including operational, corporate and financial records. Maintain a controlled version of the information so that explanations remain consistent. Preparation is about clarity and reliability, not an inflated presentation or indiscriminate disclosure.