Hi, I hope this doesn't breach protocols, it is not my intent however I have found this site very useful, you and others have my utmost respect so I apologise if I have made a mistake here. Please tell me if I have, and I won't do it again. I’ve just seen your response and outcome at: My query is located at: The ultimate outcome is located in the file uploaded with the original query - GOIT907 sheet shaded in Green – the real data (changed with fake names etc.) is in the last two uploaded responses. The only issue I have is getting the data to align, that is where a recognised client has undertaken a unit, the result, name, and unit appear on the same line. I thank you in anticipation, Regards Chris.