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This depends on the numbering protocol being followed.

If the pages are being numbered from the cover, then it is not usual to number the cover or the contents pages, and the page after the contents page is the first one with the plan's text on it, and is numbered 3.

Otherwise the page after the contents can be numbered 1.

An appendix or appendices (if any) should be numbered in a different format from the body of the report - usually lower-case roman numerals are used.

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Q: Should Page numbers appear on all pages of a business plan?
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