Visual Basic- Access - Need help wiht programming

Question

I have a database with the following structure:

IDNO - Text(7), From Date - Date, To Data - Date, Year - Number, Full_Part - Logical.

I want to take out the missing date ranges for each IDNO for each particular year. ie.. I need to take out the year wise gaps for records. also, if the entire year is missing then the gap will be the entire year with the full_part field in the result showing F. so say.. in this example.. i need the program to return the result for

IDNO From Date To Date Year FULL_PART
A247108 01-Apr-02 30-Sep-02 2002 P 
and 
A247111 01-Jul-99 30-Sep-99 1999 P
A247111 01-Jan-00 31-Mar-00 1999 P (year is 1999 because it falls in the 1999-2000 financial year)
A sample database is appended below :-
IDNO From Date To Date Year FULL_PART
A247108 01-Apr-99 31-Mar-00 1999 F
A247108 01-Apr-00 31-Mar-01 2000 F
A247108 01-Apr-01 31-Mar-02 2001 F
A247108 01-Oct-02 31-Mar-03 2002 F
A247108 01-Apr-03 31-Mar-04 2003 F
A247111 01-Apr-00 31-Mar-01 2000 F
A247111 01-Apr-01 31-Mar-02 2001 F
A247111 01-Apr-02 31-Mar-03 2002 F
A247111 01-Apr-03 31-Mar-04 2003 F
A247111 01-Apr-99 30-Jun-99 1999 P
A247111 01-Oct-99 31-Dec-99 1999 P
A247124 01-Apr-99 31-Mar-00 1999 F
A247124 01-Apr-00 31-Mar-01 2000 F
A247124 01-Apr-01 31-Mar-02 2001 F
A247124 01-Apr-02 31-Mar-03 2002 F