Macro to merge cells

[Nova1979]

Ladies and gents. I find myself in need of help once again. I am needing to either modify an existing macro to merge cells (much to my disgust) due to layout demands from up higher.
I am currently using a slightly changed version of the following macro (this was the original base)

Sub transfer_information()
  Dim b As Variant, x As Long, y As Long, lr As Long
  Dim i As Long, j As Long, k As Long, m As Long
 
  With Sheets("INSPECTION")
    lr = .Range("B" & Rows.Count).End(3).Row
    ReDim b(1 To lr, 1 To 8)
    For i = 13 To lr
      If .Range("A" & i).Value = "y" Then
        x = .Range("A" & i).Cells(1).Row
        y = x
        If .Range("A" & i).MergeCells Then y = .Range("A" & i).MergeArea.Rows.Count + x - 1
        If k = j Then k = k + 1
        j = k
        For m = x To y
          If .Range("B" & m).Value <> "" Then b(j, 1) = .Range("B" & m).Value
          b(j, 2) = 0
          If .Range("L" & m).Value <> "" Then b(j, 3) = .Range("L" & m).Value
          If .Range("H" & m).Value <> "" Then b(j, 4) = .Range("H" & m).Value
          If .Range("M" & m).Value <> "" Then b(j, 5) = .Range("M" & m).Value
         
          If .Range("E" & m).Value = "y" Then
            b(k, 6) = .Range("F" & m).Value
            b(k, 7) = .Range("C" & m).Value
            b(k, 8) = .Range("D" & m).Value
            k = k + 1
          End If
         
        Next m
        i = m - 1
      End If
    Next i
  End With
 
  Sheets("REPORT").Rows("2:" & Rows.Count).ClearContents
  Sheets("REPORT").Range("A2").Resize(k, 8).Value = b
End Sub

This produces the following (this is the result of the changes in the above macro)

Serial	Class			HRS			Qty Req
1	R	WELD. Repair bent R/H top rail rack.	1150	4.5	10741	pin	2
1	R	Repair rack holders, replace pins and ropes.			127128	rope	2
1					68509	Screw	2
1					13614	Washer	2
2	F	Replace covers		0.5	10861	L/S Cover	1
2					10496	R/S Cover	1
3	F	Secure loose	1371, 1372	0.5
4	R	Replace missing rivets, adjust latches, replace box bracket in LHS box.	1142,1143, 1147	4	1273	Washer	8
4					13721	Nut	4
4					610	BOLT	4
4					1852	WASHER	4
4					13948	WASHER	4
5		Remove/refit for servicing	11636	1.5
6		Replace missing bracket.		3	1557	support	1
6					6508	Screw	6
6					104	Washer	6
7	R	Replace locking handle bush.	10783	1	1073	Bush	1
7					5008	rease nipple	1
8	R	Replace	114561	1.5	12291		1
8					10479	Bearing	1
9	R	Replace position.	1459	1.5	1339		1
10	X	Replace seals.	10785, 0802	6	12605	Seal	1
10	X	Remove/refit for servicing			12446	Joiners	3
10					5	Seal	1
10					5295	Joiner	1
10					12436	Joiners	2

I am wanting to either have the above macro modified, OR in independant macro (which may be more realistic) to merge cells to end up with the below result

Serial	Class			HRS			Qty Req
1	R	WELD. Repair bent R/H top rail rack. Repair rack holders, replace pins and ropes.	1150	4.5	10741	pin	2
					127128	rope	2
					68509	Screw	2
					13614	Washer	2
2	F	Replace covers		0.5	10861	L/S Cover	1
					10496	R/S Cover	1
3	F	Secure loose	1371, 1372	0.5
4	R	Replace missing rivets, adjust latches, replace box bracket in LHS box.	1142,1143, 1147	4	1273	Washer	8
					13721	Nut	4
					610	BOLT	4
					1852	WASHER	4
					13948	WASHER	4
5		Remove/refit for servicing	11636	1.5
6	F	Replace missing bracket.		3	1557	support	1
					6508	Screw	6
					104	Washer	6
7	R	Replace locking handle bush.	10783	1	1073	Bush	1
					508	rease nipple	1
8	R	Replace	114561	1.5	12291		1
					104729	Bearing	1
9	R	Replace position.	1459	1.5	1339		1
10	X	Replace seals Remove/refit for servicing	10785, 0802	6	12605	Seal	1
					12446	Joiners	3
					5	Seal	1
					5295	Joiner	1
					12436	Joiners	2

These are only samples. The actual data produced is variable and can range from 100 rows to 800 + rows
I hope I have given enough information.

Can anyone please help

Thanks for all who have taken the time to look