This research is based on the empirical research which shows that access to finance play important role in the growth of online- retail business in UK. This research summarizes recent empirical research which shows that access to finance is an important growth constraint for SMEs that financial and legal institutions play an important role in relaxing this constraint, and that innovative financing instruments can help facilitate SMEs’ access to finance even in the absence of well developed institutions. The research has a number of important policy implications. The research summarized here suggests that a competitive business environment, of which access to finance is an important component, facilitates entry, exit and growth of firms and is therefore essential for the development process. A focus on improving the business environment for all firms is more important than simply trying to promote a large SMEs sector which might be characterized by a large number of small but stagnant firms. It also focuses on improving the overall business environment. As compared to large firms, SMEs have limited access to finance. Although SMEs constitute a significant part of total employment in many countries, one of the reasons they may not be able to contribute to economic growth is because they face greater growth obstacles. Indeed, compared to large firms, SMEs are more constrained by different obstacles, and limited access to finance is an important one of these. Research suggests improving legal and financial institutions helps all deserving firms access finance and grow, but the effect is greatest on smaller firms. Both firm-level and industry-level studies suggest that small firms do relatively better compared to large firms in countries with better-developed institutions. Finance is the first step of starting any business, in any other word it is a backbone of the business. Business would not survive longer, if it is not performing well in financial term. Marketing is the another key issue in business although there has been some research examined “the impact of financial relationship planning and control on performance of small and medium enterprises in Australia” ( Wijewardena and Zoysa, 2001), but they would not succeeded because for wide area of SMEs, that’s why this is research is narrowed down from SMEs to online- retail SMEs only. Also the pervious research is based on Australia market while this research is based on UK market. There are some evidence of firm’s strategic planning formalities is significantly and positively correlated with financial performance of the organisation, ( Pearce ??, Robbins and Robinson Jr. , 1987 ), that empirical study was based on 97 small manufacturing firms. The relationship between strategic planning to financial performance, was examined by Rhyne ( Ryne, 1986) There some other research examined the relationship between the planning and Financial performance of small, mature firms (Bracker and Pearson , 1986), according to survey of 555 small mature dry cleaning business in the USA, suggested that the firm conformed to the structured strategic planning categorisation outperformed to the other planning categorisations with regard to overall financial performance. Most of the firms use annual budgets for financial planning and control. There are lots of evidence of failing SMEs because of lack of financial planning and control. Most of the pervious research in this area has focused on the relation between strategic planning and performance. (OECD, 2006) 4. Research Questions: • How financial planning impact on the performance of online-retail business in the UK and what extent? • How financial control impact on the performance of online-retail business in the UK and what extent? 5. Research Objectives: • To analyse company attitude towards financial planning. • To evaluate the relation between financial planning and the performance of online-retail business in the UK. • To evaluate the relation between financial control and the performance of online-retail business in the UK.