thanks Ron...here it is

=SUMIF($S$2:$S$88,S96,$F$3:$F$88)

S2:S88 = the range containing the labels like "direct debit" or "cheque"
S96 = a cell containing the criteria which is a phrase like "direct debit"
F3:F8 = the $ amounts to be summed, and also the SUBTOTAL function

I'm absolutely sure S2:S88 does not have any labels at all next to the
subtotal rows. I can't prove it without attaching the sheet, but i've been
over it a dozen times.

Any advice?