The first horizon is right now; it is about surviving and having the resources to get through the next 12 -18 months.

• What do you need?
• How are you going to get it?
• Who can you work with?

Horizon 2 is all about what happens in Year 3. Not much is going to be changing in the next three years so you plan needs to be built on geographic or range expansion and growth.

• Where to?
• Who with?
• Financed by?

The 10 year horizon is your exit strategy. Who is going to buy your business and why? And what needs to be done from Year 3 to 10 to achieve that?