Design a detailed mini-business plan for a neighborhood lemonade stand that balances startup costs and budgeting, ingredient inventory and pricing strategy, sales and profit forecasts, marketing ideas, and a fair plan for sharing profits. For Grade 3–5 learners, require an itemized startup budget, inventory list with quantities and unit costs, a justified price-per-cup, simple daily/weekly sales and profit forecasts with assumptions and a breakeven estimate, a short neighborhood marketing plan, and a clear profit-sharing method; include basic calculations and a one-paragraph reflection explaining choices. Assessors should evaluate accuracy, clarity, creativity, and financial reasoning.