I understand and I appreciate all of your efforts thus far. Perhaps you could try explaining what this code below is actually doing. To start with, how does the program know the criteria you listed?
Code:
'Format the remaining cells, in groups of 5.
'The first cell in each group spans two rows and
'the first row in each group contains 4 cells but
'the second row contains 1 cell spanning the width
'of the last 3 cells of the first row
For i = 5 To .Cells.Count
'If it's the first cell in a group, ensure it's both merged and centred vertically
If ((i Mod 5) + 1) = 1 Then
If .Cells(i + 4).ColumnIndex = 1 Then
Set Rng = .Cells(i).Range
Rng.End = .Cells(i + 4).Range.End
Rng.Select: Selection.Cells.Merge
End If