Hi, a warm welcome to the site. To plan opportunities means to organise times when children can take part in different activities, you can plan to put out toys, play games, sing songs and rhymes :)
This is a planning example that you can use and change to focus on cognitive, speech, language and communication development, physical development, Social and emotional development.
Page 160+ of this level 3 handbook explores play, children's ages and stages of development and looks at how and why to plan opportunities to play and learn.
Do you have anyone in your setting/placement that can help you with ideas so you know what resources you have available?
Best wishes