>loWS.cells(1,1) = "ÇáÞÖÇíÇ ÇáÞÇÈáÉ ááÇÚÊÑÇÖ Úä ÔåÑ) "+TRANSFORM(YEAR(DATE()))+'/'+TRANSFORM(MONTH(DATE())-1)


shouldn't that be

loWS.cells(1,1).VALUE = "ÇáÞÖÇíÇ ÇáÞÇÈáÉ ááÇÚÊÑÇÖ Úä ÔåÑ) "+TRANSFORM(YEAR(DATE()))+'/'+TRANSFORM(MONTH(DATE())-1)