Create a offline.html file and place it in your websites route directory. A sample copy is attached to this article
Edit the .htaccess file to incude
RewriteEngine On
RewriteCond %{REMOTE_ADDR} !^999\.999\.999\.999
RewriteCond %{REQUEST_URI} !^/offline\.html$ [NC]
RewriteCond %{REQUEST_URI} !\.(jpe?g?|png|gif) [NC]
RewriteRule ^(.*)$ http://yourdomain.com/offline.html [R=307,L]
Where yourdomain.com is your domain name and the ip address 999\.999\.999\.999 is the ip address you want to allow