I came up with the following formula all by myself !!
=IF($I$2="NOT TRANSFERRED",$K$21+$K$22,MROUND($K$21+$K$22-$K$23-$K$24,0.25))
Which will successfully (If $I$2 = "TRANSFERRED") round a decimal number to
the nearest quarter.
If however, the decimal number is negative, I get the NUM error. Please can
you help me get it to return a negative rounded number.
E.g.
K21 = 17.00 K22 = 0 K23 = 0 K24 = 1.28 Therefore correct at 15.75

but if
K21 = 0 K22 = 0 K23 = 0.6 K24 = 0 I would like the result to be -0.5.

Your help is and always has been very much appreciated.
Thanking you in anticipation.
--
Big Rick