Rewrite VBA script from Column based arrays to Rows based arrays

Hi all, I'm new here, so there we go!

I've inherited an VBA script that uses input and result data sorted in a column structure. However, our new system requires any input and results to be in a row structure. As I have hardly any knowledge on VBA's I was wondering it anybody can help me or explain how to rewrite the existing column based VBA script to a rows based VBA script.

I've attached the excel files which contains two tabs; 1) the original column based data layout which uses the original VBA script 'GEM_UKPRTTaxLossesWorkingsCOLUMN', and 2) the same input data transposed to a rows layout which should be using a rewritten VBA script 'GEM_UKPRTTaxLossesWorkingsROW'. Please note that currently Public Function 'GEM_UKPRTTaxLossesWorkingsROW' and Public Function 'GEM_UKPRTTaxLossesWorkingsROW' are identical, other than the name.

Much thanks, Will