Merging data from several different spreadsheets

Hi all, this is my first post and was wondering if anyone could help me out with my limited Excel VBA knowledge?

Basically I have the attached spreadsheet several times with different info on each. If you look at the NonSap tab you will notice that data is present for the Elec Acquisitions process. Each different spreadsheet will have data for 1 or 2 of the processes.

I have got some code that will loop through and get the names of all the spreadsheets, and open them one after the other, and I need some code that will identify which cells have been populated, and then copy them over to a master spreadsheet.

If anyone can help I will be very grateful as I have been trying to get my head around how to do this for a while now!

Cheers

Luke