You can use a formula like:

=sum(a1:b9)

This will ignore cells that are empty and cells that have text in them.

If you want to retrieve a value from a cell, you can use a formula like:
=sheet2!a1

But this will show 0 if that cell is empty.

=if(sheet2!a1="","",sheet2!a1)

will make it look like the cell is blank if that other cell is empty.

Ainsley wrote:

Ive imported my Trial Balance into one tab. I want to analyse this
information on other tabs in various ways and apply some simple sums to
the values. But when I link these cells to my Trial Balance and there
is no actual number I get an error if I try to apply a formula to it.
It sees a blank as a space, not the absence of an actual value.

How do I sum a range of these cells when some are spaces. Is there a
formula that I can use to copy the entire TB and only copy the values,
ignoring the spaces ? Then this can be the TB I analyse.

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Ainsley
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Dave Peterson