An implementation of Visual Basic that is built into Microsoft products.
Hi Ian
Happy New Year to you too.
When you insert a new row, all of the cells that have moved down as a result of the new row will have their formulas adjusted accordingly automatically. No need to do anything with them. The only cell that will need some help will be the cell in the new row in the column that has the formulas in it - in your example, column B. All you have to do to correct that is to go to the cell with the formulas in it above the inserted new row and drag the formula down to the new row. That will insert the correct formula into the new cell.
Hope this helps.
David