This is a practical ‘how to’ manual for starting a new social enterprise or expand an existing social enterprise. It is designed to be a basic process guide to carrying out a feasibility study of an enterprise idea, and then writing the enterprise plan in order to be able to present it to potential supporters. It can also be used as a guide to the basic systems for managing social enterprises. The manual is divided into three sections: Section 1 is an overview of social enterprise and the history and background; Section 2 is the main part of the Toolkit and provides the information and exercises for developing the social enterprise idea and testing its viability; Section 3 is the outline of the content required in a Social Enterprise Plan, to guide groups and individuals, as they bring the information gathered during the Section 2 processes together, in preparing and writing a plan.