Merging Cells and retaining data when in a row of merged cells.

[sumthing]

Hi,
I have data that has been taken from a html report.
On some rows all cells are merged apart from one which is split and contains two cells of data( Row 1 Column F, "office milk for the week" i usually in column F but has moved for some reason.
On other rows there are no merged or split cells.

Is there some way to recognise what rows have split cells in a certain column and then merge the cells whilst retaining the information.

Example.

A

B

C

D

E

F

G

H

I

J

K

L

M

35417

189

######

Office Milk

CORE BUSINESS

GL72100-HOSPITALITY + STAFF WELFARE

Subsidy

1

19.2

19.2

3.8

23

Office Milk for the week

35227

150

######

40 teas, coffees & buiscuits in Alacante

n/a

n/a

Natalie

Hospitality

1

46

46

9.2

55.2

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