Copying Data error from master sheet based on Range criteria

Hello all,

Am having a excel file in which I use to enter data in master sheet and save that in separate sheets based on Account Number.
The individual account sheet has "S.No" in column A which has numbers from 1 to 100.
When I try to save the data it is saving at the row which is after the s.no 100.
I need to save the data from column B to C.

I have the following code for checking the last row.

TheLastRow = Worksheets(VN_Sheet).UsedRange.Rows.Count + 1

The range should be changed to "b:c".

Kindly help.