How can I show a negitive figure in red within a cloumn where appropriate where i have budget and list of expenditure and income, balance

Use conditional formatting. Select the cells you want to apply this effect to and then choose Conditional Formatting from the Format menu. Choose the "Cell Value" options, the "is less than" option and then "0" and then choose the formatting (e.g. bright red shading) you want to appear. Click on OK and try entering positive and negative figures into that cell to see the effect.