Has anyone got any idea how to put any code into this to allow the format to be obtained (from a cell) along with the value and passed over to the new document along with the value.

Have you looked at the format documentation of Spreadsheet::ParseExcel and the Cell Formatting section of Spreadsheet::WriteExcel? I see no attempt in your code to use formats. What specific problems did you encounter when using the format-specific code of ParseExcel and WriteExcel?