Err.509 referencing cells in external excel book

Build ID: 1c1366bba2ba2b554cd2ca4d87c06da81c05d24

Windows 7 Service Pack 1, Australian

I have created a sheet that references cells from many external work books.
On creation it displayed values as expected.
On re-opening all values now read Err.509
Have read other possible answers to problem but none provide solution - Err.509 all the way.
Surprisingly the column of Sums that sum the values across the row still displays the correct figure.

OK moving right along:
When I create the reference it looks like this:
=‘file:///c:/users/andrew/documents/shinju 2014/treasurer/myob2014/murakami2014_050514.xlsx’#$‘The sheet’.$C$4
I save the book Using XLSX format (I have to work with excel people)
I now close the sheet.
I re-open the sheet - old err.509 is back and this is what the cell now reads as the reference:
=[‘file:///c:/users/andrew/documents/shinju 2014/treasurer/myob2014/murakami2014_050514.xlsx’]‘the sheet’!$c$4
So somewhere in the saving and re-opening phase we have acquired a set of square brackets, lost a # and $ and exchanged a . for a !
Result equals useless…