Option Explicit
Sub test()
Dim d As Date, i As Integer
i = 1: Cells(i, 1).Value = MonthName(1) & " " & Year(Date)
For d = DateSerial(Year(Date), 1, 1) To DateSerial(Year(Date), 12, 31)
If Month(d) > 1 And Month(d) <> Month(d - 1) Then i = 1: Cells(i, Month(d)).Value = Format(d, "mmmm yyyy")
i = i + 1
Cells(i, Month(d)).Value = d
Next d
End Sub