Right hopefully the below looks better.. i was getting too confused... so i have changed it all

if B2 read #N/A look at C2
if C2 reads #N/A look at H2
if H2 is more than 0 look at L2
If L2 reads Late Mark K2 as Priority


..B...........C.........H........K........L............
#N/A.....#N/A......100......?........Late .......

I have completely changed it now

Thanx for help so far!!

Lorna