First of all thanks to all of you who helped me with my workbook.
I have 2 more question to ask:

1. cell F2 has a SUM formula. I would like the formula to go automatically
to F3 but this ONLY if A3 is not empty and to F4 if A4 is not empty and so
on. Is it possible?

2. at the end of the day all data inserted in Sheet 1 go automatically to a
hidden sheet and is deleted from sheet 1. is it possible to create a macro
or whatever which can restore the SUM formula in F2 etc (as above)?

Thanks again for your help