It is just a plan, not a budget. It is like, if I ever win, I will buy a phone. That is your plan, but you can't buy it if you don't win. Planning is beneficial because we know where our unexpected winnings will go. What's great about planning is that you can't waste it on things like partying and buying alcohol because you're celebrating your victory. The thing that you buy with your winnings serves as a remembrance to you since, in a few years, once you see it, you'll say that this is really the fruit of my gambling winnings.