diff --git a/utils/math_utils.py b/utils/math_utils.py
new file mode 100644
index 0000000..d8fe83c
--- /dev/null
+++ b/utils/math_utils.py
@@ -0,0 +1,20 @@
+def add(a, b):
+    """Returns the sum of two numbers."""
+    return a + b
+
+
+def subtract(a, b):
+    """Returns the difference of two numbers."""
+    return a - b
+
+
+def multiply(a, b):
+    """Returns the product of two numbers."""
+    return a * b
+
+
+def divide(a, b):
+    """Returns the quotient of two numbers. Raises ValueError on division by zero."""
+    if b == 0:
+        raise ValueError('Cannot divide by zero')
+    return a / b
\ No newline at end of file