In organisations, from self-employed sole traders through to major multinational companies, new projects, strategies or business plans require a financial or commercial evaluation. The analysis is produced by the creation of a business model in a spreadsheet. Unfortunately, great business ideas do not always receive the support they deserve. The business models that provide the commercial justification are often poorly structured and, in some cases, simply inaccurate. The result is a misleading view of financial strength. This book provides a guide to the development of business models that is relevant to all sizes of organisation and business modelling situations. It examines all the common aspects of a business model, such as forecasting the size of a market, capital investment and working capital through to developing an income statement, a balance sheet and valuation. The later chapters of the book show how a few basic macros (programming routines) can turn a simple spreadsheet into an impressive business application.