Hi

In C8 and copy down.

=IF((SUM(MD!C5,BI!C8,Mny!C5,Theft!C5,EL!D4,PL!F5))=0,"Nil",SUM(MD!C5,BI!C8,Mny!C5,Theft!C5,EL!D4,PL!F5))

Change the comma to semi colons, if you have to do this.

Is this, helps ypu?