I've had no input on this one for about 6 weeks, so I'm resurrecting
it - & it's slightly different. This formula will form part of a
Housing Benefit calculation. There's a figure used in the benefit
calculation (unimportant here) which is based on the bedroom
requirement of the household. I want the bedroom requirement.

The worksheet will have the age of the first parent in C5, the age of
the second parent (if they exist) in D5, the ages of the 4 children in
E5 to H5 and the sex of the children (m or f) in E6 to H6. Other non-
family memebers who may live in the household will have ages in J5 to
M5 and sex in J6 to M6 - they could be any age.

Bedroom requirement:

1 bedroom for:
- every adult couple
- any other adult aged 16 or over
- any two children of the same sex aged under 16
- any two children regardless of sex aged under 10
- any other child