The development and sustainability of business enterprises depend on a set of foundational principles, structures, and strategic practices that transcend time, geography, and industry. These notes explores key elements of business foundations: the nature and purpose of business, organisational structures, goal setting, strategic planning, tax optimisation, management balance, failure management, and global niche identification. Through a multidisciplinary approach drawing on classical and modern business theories, the essay demonstrates how entrepreneurs can design, build, and rebuild enterprises that are profitable, adaptable, and sustainable in an evolving global economy.