diff --git a/CHANGELOG.md b/CHANGELOG.md
index 3498a73e1..63f83d096 100644
--- a/CHANGELOG.md
+++ b/CHANGELOG.md
@@ -5,6 +5,7 @@
 [Full changelog][unreleased]
 
 - Display the budgets headings as "Activity budgets" for level C and D activities on the Financials tab
+- model a financial value from a csv file
 
 ## Release 141 - 2023-12-04
 
diff --git a/app/models/import/csv/financial.rb b/app/models/import/csv/financial.rb
new file mode 100644
index 000000000..edf331c75
--- /dev/null
+++ b/app/models/import/csv/financial.rb
@@ -0,0 +1,19 @@
+class Import::Csv::Financial
+  attr_reader :decimal_value, :original_value
+
+  def initialize(value)
+    @decimal_value = convert_to_decimal(value.to_s)
+    @original_value = value.to_s
+  end
+
+  private def convert_to_decimal(value)
+    return BigDecimal("0") if value.blank?
+
+    begin
+      converted_value = ConvertFinancialValue.new.convert(value)
+    rescue ConvertFinancialValue::Error
+      return nil
+    end
+    converted_value
+  end
+end
diff --git a/spec/models/import/csv/financial_spec.rb b/spec/models/import/csv/financial_spec.rb
new file mode 100644
index 000000000..4db7aeb8a
--- /dev/null
+++ b/spec/models/import/csv/financial_spec.rb
@@ -0,0 +1,106 @@
+require "rails_helper"
+
+RSpec.describe Import::Csv::Financial do
+  describe "#value" do
+    context "when the value is positive number" do
+      it "returns a BigDecimal of the number" do
+        csv_value = "1000.0"
+        finance_value = described_class.new(csv_value)
+
+        expect(finance_value.decimal_value).to eql BigDecimal("1_000")
+      end
+    end
+
+    context "when the value is negative number" do
+      it "returns a BigDecimal of the number" do
+        csv_value = "-1000.0"
+        finance_value = described_class.new(csv_value)
+
+        expect(finance_value.decimal_value).to eql BigDecimal("-1_000")
+      end
+    end
+
+    context "when the value is zero" do
+      it "returns a BigDecimal of zero" do
+        csv_value = "0.0"
+        finance_value = described_class.new(csv_value)
+
+        expect(finance_value.decimal_value).to eql BigDecimal("0")
+      end
+    end
+
+    context "when the value has financial punctuation" do
+      it "returns a BigDecimal of the number" do
+        csv_value = "£1,000,000,000.0"
+        finance_value = described_class.new(csv_value)
+
+        expect(finance_value.decimal_value).to eql BigDecimal("1_000_000_000")
+      end
+    end
+
+    context "when the value is space" do
+      it "returns a BigDecimal of zero" do
+        csv_value = " "
+        finance_value = described_class.new(csv_value)
+
+        expect(finance_value.decimal_value).to eql BigDecimal("0")
+      end
+    end
+
+    context "when the value is multiple spaces" do
+      it "returns a BigDecimal of zero" do
+        csv_value = "   "
+        finance_value = described_class.new(csv_value)
+
+        expect(finance_value.decimal_value).to eql BigDecimal("0")
+      end
+    end
+
+    context "when the value is nil" do
+      it "returns a BigDecimal of zero" do
+        csv_value = nil
+        finance_value = described_class.new(csv_value)
+
+        expect(finance_value.decimal_value).to eql BigDecimal("0")
+      end
+    end
+
+    context "when the value is empty" do
+      it "returns a BigDecimal of zero" do
+        csv_value = ""
+        finance_value = described_class.new(csv_value)
+
+        expect(finance_value.decimal_value).to eql BigDecimal("0")
+      end
+    end
+
+    context "when the value cannot be converted" do
+      it "returns nil" do
+        csv_value = "this cannot be converted"
+        finance_value = described_class.new(csv_value)
+
+        expect(finance_value.decimal_value).to be_nil
+      end
+    end
+  end
+
+  describe "#original_value" do
+    context "when the conversion can take place" do
+      it "returns the original string from the csv cell" do
+        csv_value = "1000.0"
+        finance_value = described_class.new(csv_value)
+
+        expect(finance_value.original_value).to eql csv_value
+      end
+    end
+
+    context "when the conversion cannot take place" do
+      it "returns the original string from the csv cell" do
+        csv_value = "ten thousand pounds"
+        finance_value = described_class.new(csv_value)
+
+        expect(finance_value.original_value).to eql csv_value
+      end
+    end
+  end
+end