Thank you for your reply, Ian, good advice, but exactly why I designed the spreadsheet, to aid the design and ensure that a completed boiler would obtain approval from our Boiler Inspector. As this is a custom design I was in the process of drawing the boiler in order to present a complete design to our inspector for approval. As a first step I required suitable design calculations, and contacted NAME who, fortunately, put me in touch with Mr Thompson who had collated the calculations from the public domain for his own purposes. Studying the calculations I noted that if they were in the form of a spreadsheet then it would be easy to note the effect of any changing parameters on the design.Even though I am only a hobbyist with Excel, I have previously designed a fully integrated financial spreadsheet for a limited by guarantee Society, which was much more complicated than this boiler design spreadsheet. As you suggest perhaps I should have asked our Boiler Inspector for advice on the construction, however I prefer to research methods and present a finished scheme, which can then be critiqued, that's just how I work.