Planning can easily go wrong before it starts.
Often, the issue appears before any numbers are written down.
By the time a spreadsheet is open, several decisions have already been made – quietly and often unintentionally. Those early choices shape what the plan can and cannot do later.
When business planning doesn’t work as intended, the problem is often attributed to forecasts, budgets, or targets.
In practice, many planning issues trace back to earlier stages:
how the plan was framed
which assumptions were carried forward
whether people were working from the same picture
At this point, no budgeting tools or spreadsheets are involved yet.
These aren’t mistakes. They are common conditions in SME planning unless they are made explicit.
What the plan is meant to achieve isn’t clearly stated or shared.
Teams may agree they are “planning” but not agree on:
what success looks like
what matters most this period
which trade-offs are acceptable
Without clarity here, later decisions pull in different directions.
Assumptions about revenue, capacity, timing, or priorities are often inherited from the previous planning cycle.
They may still be valid.
They may not.
The issue isn’t that assumptions exist – it’s that they are rarely reviewed as part of the planning process.
Different contributors often plan against different versions of reality.
Sales, delivery, finance, and leadership may each be using:
different signals
different constraints
different expectations
When inputs aren’t aligned early, inconsistencies appear later in the numbers.
Spreadsheets are effective business planning tools once the groundwork is in place.
They rely on:
shared intent
aligned assumptions
coherent inputs
When those aren’t present, the spreadsheet doesn’t cause the issue – it reflects it.
Before working with numbers, it helps to pause briefly on the basics:
Write down what you believe has changed since the last planning cycle
List the assumptions you are relying on
Check whether those assumptions are shared
Clarify what “success” means for this period
This step doesn’t require templates or software.
It requires agreement on the starting point.
Once direction and assumptions are clearer, numbers start to add value.
They help to:
test feasibility
compare options
explore trade-offs
adjust plans over time
Used at the right moment, spreadsheets support better business planning decisions.
Planning quality is shaped earlier than many people expect.
The early stages are quieter than budgeting or forecasting, but they influence everything that follows.
If planning conversations are looping, stalling, or creating friction, it’s often a sign that the starting point needs attention.
If that sounds familiar, get in touch.
A short external conversation can be enough to reset the plan before momentum is lost