Switch to Tab Logic for Excel Sheet

Private Sub Worksheet_Activate()
Dim wSheet As Worksheet
Dim M As Long
M = 1
    With Me
        .Columns(1).ClearContents
        .Cells(1, 1) = "Main"
        .Cells(1, 1).Name = "Main"
    End With
   
    For Each wSheet In Worksheets
        If wSheet.Name <> Me.Name Then
        M = M + 1
        With wSheet
            .Range("P1").Name = "Start" & wSheet.Index
            .Hyperlinks.Add Anchor:=.Range("P1"), Address:="", SubAddress:="Main", TextToDisplay:="Back to Main"
        End With
            Me.Hyperlinks.Add Anchor:=Me.Cells(M, 1), Address:="", SubAddress:="Start" & wSheet.Index, TextToDisplay:=wSheet.Name
        End If
        Next wSheet
End Sub

Counters