No need for coding for this.
As start, I'd advice to split the 2nd column to path and file columns respectively (a golden database law - don't keep several types of information in same column/field). This will help not only with current task, but will be useful in future too. In my excample, on sheet Files I added formulas how to do this easily.
Don't use special characters in column names (I replaced Ref# with RefNo).
On Info sheet, I added a RefNo column with formula which returns matching RefNo from Files sheet. Now you can simply set the filter for this column >0 to display all entries where the matching RefNo was found - or set the filer = 0 to display all entries where matching RefNo was not found.
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