One of the issues with the time is that some of the employees work past midnight, and given there is no Date column for each Start & Finish, I shortcut it by extending the time past 24.00, so if someone Started @ 14:00 and Finished @ around 2:00, I would enter the Finish time as 26:00; it still calculates to 10.00 hours.

This means this: "If IsNumeric(Target) And Target <= 2359 Then" needs to be more like: "If IsNumeric(Target) And Target <= 2800 Then" to cater for anyone working to 4.00am.

I sent you another message outlining my Helper Cells workaround, which may help.

I can also ring you again if you're near your phone.

Cheers
Mark.