i also worked out this code but it creates the workbooks but somehow some of the data is missing on those created workbooks

Code:
Sub DistributeRowsToNewWBS()
Dim wbNew As Workbook
Dim wsData As Worksheet
Dim wsCrit As Worksheet
Dim wsNew As Worksheet
Dim rngCrit As Range
Dim LastRow As Long
    
    Set wsData = Worksheets("Expenditure_Details") ' name of worksheet with the data
    Set wsCrit = Worksheets.Add
    
    LastRow = wsData.Range("A" & Rows.Count).End(xlUp).Row
    
    ' column H has the criteria
    wsData.Range("p1:p" & LastRow).AdvancedFilter Action:=xlFilterCopy, CopyToRange:=wsCrit.Range("A1"), Unique:=True
    
    Set rngCrit = wsCrit.Range("A2")
    While rngCrit.Value <> ""
        Set wsNew = Worksheets.Add
        ' change E to reflect columns to copy
        wsData.Range("A1:bp" & LastRow).AdvancedFilter Action:=xlFilterCopy, CriteriaRange:=rngCrit.Offset(-1).Resize(2), CopyToRange:=wsNew.Range("A1"), Unique:=True
        wsNew.Name = rngCrit
        wsNew.Copy
        Set wbNew = ActiveWorkbook
        ' saves new workbook in path of existing workbook
        wbNew.SaveAs ThisWorkbook.Path & "\" & rngCrit
        wbNew.Close SaveChanges:=True
        Application.DisplayAlerts = False
        wsNew.Delete
        rngCrit.EntireRow.Delete
        Set rngCrit = wsCrit.Range("A2")
    Wend
    
    wsCrit.Delete
    Application.DisplayAlerts = True
    
End Sub