I have a formula that when broken down shows correct value but shows error

I have a formula which works on some sheets but not others.

The formula in Cell P28

=IF(LOOKUP(2,1/(P4:P26<>""),P4:P26)<>P4+E28+F28+G28-SUM(H28:N28),"ERROR",LOOKUP(2,1/(P4:P26<>""),P4:P26))

shows "ERROR"

however

LOOKUP(2,1/(P4:P26<>""),P4:P26)

shows 11.76 shown in Cell N30
as does

P4+E28+F28+G28-SUM(H28:N28)

shown in Cell N31

In Cell N32

IF(N30=N31,"Y","N")

shows "N"

there is no rounding on the sheet.

I have attached file