This is such a massive question. My best advice for you to not build a dog boarding kennel without at least a few months of really hard research. A business plan is a really good idea even if you do not need to go somewhere for funding like a bank, the format of a business plan makes you think of all aspects of your business, so that when it does become a reality, for example:
1. What type of dog boarding service are you offering, i.e. cagefree, or enclosure based or both? doggy daycare too or just dog boarding?
2. Research your Market! Who is your competition in the area? What services do they offer, their strengths and weaknesses, if you can determine approximately how much money they make, that would be good. What do they charge? How many dog owners and dogs are near your planned business, demographics. Find the trends for this market in your area, is it growing? All this will help you determine the size of your kennel, if zoning restrictions do not already dictate this.
3. Marketing and Sales, what are your strategies for market launch, marketing, sales promotion, and distribution. The 4 P's: product, price, place and promotion strategies.
4. Management Team, who do you need to run the kennel, what are your key players strengths, what will be their tasks and responsibilities.
5. Manufacturing / Operations, This will describe the system and activities necessary to prepare and deliver a final service to a customer. How you plan to maintain your edge. This is where you will describe what facilities you require.
6. Implementation Schedule, develop a realistic 5-year plan, concentrating on the major milestones and the most important interdependent events.
7. Opportunities and Risks, you must determine identify a margin of error for departures from your assumptions. Draw up both best-case and worst-case scenarios involving key operational milestones. VERY IMPORTANT to anticipate bumps in the road, so you have a plan to deal with it.
8. Financials, this might be the most important section, because if you don;t make money you will not be around very long. Include a pro-forma income statement, pro-forma balance sheet, pro-forma cash flow analysis, and break-even chart. Cost control measures should also be included.
If you do not have a realistic business plan you are destined to fail. Put in the effort before a shovel goes in the ground or you could very well loose a lot of money. Good Luck!!!!