You don't need a spreadsheet - far too complicated. A simple 4-function calculator will do the trick.
Meters measure in Units of 100 cubic feet. So you deduct one reading from the other to get how many cubic feet of gas you used.
The calorific value of gas varies (a little) from region to region - this is the amount of energy created by burning a Unit measure of gas. A rough measure is 100 cubic feet of gas produces 30kWh of energy.
So multiple the number of cubic feet used by the caloric value (shown on the bill) to establish how much energy you were supplied with.
The price of gas is also shown on the bill priced in pence per kWh. Now multiply by this figure by that above and you know what your Bill should be.
If the companies go tinkering around with consumption profiles, life may become a bit harder, but the above is the valid way to establish what you used.