The TOP Lemon Tea Shop has seen declining revenue due to rumors that other lemon tea shops use unsanitary materials. Their business plan proposes 5 steps to address this: 1) Target students and youth clubs as customers. 2) Display a food hygiene certificate to assure customers of product quality. 3) Renovate the shop and add games/books to attract students. 4) Invite regular customers to promote the shop. 5) Organize lemon tea making contests and partner with schools to host events and increase sales. The plan aims to relieve customer concerns and make the shop a popular youth gathering place.