The V&A Dundee is one of the most high profile new cultural developments in the UK in recent years. The Visitor & Leisure Team were appointed to provide a business plan for the new organisation to support a national level application to the Heritage Lottery Fund. A core aspect of the work was to assess visitor numbers to the new venue and the team worked closely with a primary research agency to understand the response to different exhibitions and programmes and to develop detailed visitor number and financial projections. Since the work was subject to a high level of scrutiny from a range of other funding bodies, including Scottish Government, local authorities and universities, the business plan had to set out a clear case for investment, supported by robust and compelling evidence.