Spreadsheet returning 0s in cells (I've tried all the fixes)

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Your file comes up that the file format or extension is not valid and won't open for me.
 
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you'll need to download it (google docs doesn't show properly) but you probably already know that.
 
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Hi, you have circular reference errors that you will need to fix.

If you click the "Formula" tab then the arrow on "Error Checking" and hover over "circular References" you should see the list of cells involved.
 
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just to add to what FormR has stated it probably is to do with the circular references halting the calculation because you will find if you convert M38:M156 to values then you will find the cell calculates correctly.

I will say there are a lot of circular references, too many for me to plough through.
 
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