With the help of Biff yesterday I entered the formula
="Closing Balance at "&TEXT(E4,"dd-mmm-yyyy")
which returned
Closing Balance at 31-Mar-2010
exactly as I wanted - almost.

My superiors require that to conform with the rest of the document the
month element of the date be in upper case,
i.e. Closing Balance at 31-MAR-2010

I have tried, in vain and in desperation, the following -
="Closing Balance at "&TEXT(E4,"DD-MMM-YYYY")
and
="Closing Balance at "&TEXT(UPPER(E4),"dd-mmm-yyyy")
but these do not have the required effect.

Does anyone have a solution?

Many Thanks,
Dave Moore