VBA ro transfer data from a crystal report into Excel

Hi, I have attached 2 files. The first is a report, Gap to Desk.xlsx, in excel format, derived from Crystal report. I need to manipulate this data and present in the format of the 2nd file, Gap to Desk reformatted.xlsx. In the first file there are a number of cell formatting difficulties to overcome such as columns merged, some data needs splitting etc.

Your assistance in a macro to produce the 2nd file is greatly appreciated.

Thanks in advance

Regards