Excel vba; Find date based on date in active cell

Attach last year's records to the end of this month. (Excel 2010 vba) This operation needs to be done every month. Records are held in an Excel 2010 worksheet. The first column of the records is the date and is in the UK format, e.g., 30/01/2013 (displaying as 30-Jan-2013). I want to use the date of the last record (which typically is the end of the month, say April 2013) and, based on that, copy the records from the following month of last year (May 2012), attach them to the bottom of the record set (following on from April 2013) then update the year number in the date (so May 2012 becomes May 2013). I'm looking for the vba Subroutine which will do this.