Yes it is an odd question. Im not actually counting backward as such,
just that using the VB notation of R[i]C[4], i wasnt sure if it could
be incremented from 7 to 4 so i changed it backwards 4 to 7!
But using your 'Cells' notation is a lot easier.

This part of the code  is only the begining. Essentially i have 3 or a
range of cells. I want the sum of those cells to appear in the B9
cell. Normally this would be straight forward, but ultimately the 3
cells will depend on a criteria. So all may be summed or just 2 or
just the one depending if the meet the criteria!!!