OK, hope I have grasped this correctly - it seems to be working on my spreadsheet so I guess I have.

I named the first rangeDelFTE1 using mdmackillop's formula of =OFFSET($E$1,0,0,COUNTA($E:$E),1) and created a second range of =OFFSET($F$1,0,0,COUNTA($F:$F),1)

The used the formula =SUMPRODUCT(--(DelFTE1<=Q3),--(DelFTE2<=Q3))

Success.

Thanks for your help MD & Bob

Cheer - marking as solved

Gerry