Task: QR decomposition
Python: 

import numpy as np

def qr(A):
    m, n = A.shape
    Q = np.eye(m)
    for i in range(n - (m == n)):
        H = np.eye(m)
        H[i:, i:] = make_householder(A[i:, i])
        Q = np.dot(Q, H)
        A = np.dot(H, A)
    return Q, A

def make_householder(a):
    v = a / (a[0] + np.copysign(np.linalg.norm(a), a[0]))
    v[0] = 1
    H = np.eye(a.shape[0])
    H -= (2 / np.dot(v, v)) * np.dot(v[:, None], v[None, :])
    return H


a = np.array(((
    (12, -51,   4),
    ( 6, 167, -68),
    (-4,  24, -41),
)))

q, r = qr(a)
print('q:\n', q.round(6))
print('r:\n', r.round(6))


def polyfit(x, y, n):
    return lsqr(x[:, None]**np.arange(n + 1), y.T)

def lsqr(a, b):
    q, r = qr(a)
    _, n = r.shape
    return np.linalg.solve(r[:n, :], np.dot(q.T, b)[:n])

x = np.array((0, 1, 2, 3, 4, 5, 6, 7, 8, 9, 10))
y = np.array((1, 6, 17, 34, 57, 86, 121, 162, 209, 262, 321))

print('\npolyfit:\n', polyfit(x, y, 2))

VB: Option Base 1
Private Function vtranspose(v As Variant) As Variant


    vtranspose = WorksheetFunction.Transpose(v)
End Function
 
Private Function mat_col(a As Variant, col As Integer) As Variant
    Dim res() As Double
    ReDim res(UBound(a))
    For i = col To UBound(a)
        res(i) = a(i, col)
    Next i
    mat_col = res
End Function
 
Private Function mat_norm(a As Variant) As Double
    mat_norm = Sqr(WorksheetFunction.SumProduct(a, a))
End Function
 
Private Function mat_ident(n As Integer) As Variant
    mat_ident = WorksheetFunction.Munit(n)
End Function

Private Function sq_div(a As Variant, p As Double) As Variant
    Dim res() As Variant
    ReDim res(UBound(a))
    For i = 1 To UBound(a)
        res(i) = a(i) / p
    Next i
    sq_div = res
End Function

Private Function sq_mul(p As Double, a As Variant) As Variant
    Dim res() As Variant
    ReDim res(UBound(a), UBound(a, 2))
    For i = 1 To UBound(a)
        For j = 1 To UBound(a, 2)
            res(i, j) = p * a(i, j)
        Next j
    Next i
    sq_mul = res
End Function

Private Function sq_sub(x As Variant, y As Variant) As Variant
    Dim res() As Variant
    ReDim res(UBound(x), UBound(x, 2))
    For i = 1 To UBound(x)
        For j = 1 To UBound(x, 2)
            res(i, j) = x(i, j) - y(i, j)
        Next j
    Next i
    sq_sub = res
End Function

Private Function matrix_mul(x As Variant, y As Variant) As Variant
    matrix_mul = WorksheetFunction.MMult(x, y)
End Function

Private Function QRHouseholder(ByVal a As Variant) As Variant
    Dim columns As Integer: columns = UBound(a, 2)
    Dim rows As Integer: rows = UBound(a)
    Dim m As Integer: m = WorksheetFunction.Max(columns, rows)
    Dim n As Integer: n = WorksheetFunction.Min(rows, columns)
    I_ = mat_ident(m)
    Q_ = I_
    Dim q As Variant
    Dim u As Variant, v As Variant, j As Integer
    For j = 1 To WorksheetFunction.Min(m - 1, n)
        u = mat_col(a, j)
        u(j) = u(j) - mat_norm(u)
        v = sq_div(u, mat_norm(u))
        q = sq_sub(I_, sq_mul(2, matrix_mul(vtranspose(v), v)))
        a = matrix_mul(q, a)
        Q_ = matrix_mul(Q_, q)
    Next j
 
    
    Dim R() As Variant
    ReDim R(m, n)
    For i = 1 To m 
        For j = 1 To n 
            R(i, j) = a(i, j)
        Next j
    Next i
    Dim res(2) As Variant
    res(1) = Q_
    res(2) = R
    QRHouseholder = res
End Function

Private Sub pp(m As Variant)
    For i = 1 To UBound(m)
        For j = 1 To UBound(m, 2)
            Debug.Print Format(m(i, j), "0.#####"),
        Next j
        Debug.Print
    Next i
End Sub
Public Sub main()
    a = [{12, -51,   4; 6, 167, -68; -4,  24, -41;-1,1,0;2,0,3}]
    result = QRHouseholder(a)
    q = result(1)
    r_ = result(2)
    Debug.Print "A"
    pp a
    Debug.Print "Q"
    pp q
    Debug.Print "R"
    pp r_
    Debug.Print "Q * R"
    pp matrix_mul(q, r_)
End Sub