1. Go to the Savegame directory.

2. Edit the .udt file. This contains the statistics of the units present.

3.  There are 5 two-digit numbers in the rows cotaining statistics for
organization,  health,  morale,  quality  and  experience. Furthermore
there  are  two  digits  indicating the number of men in the unit (the
first  is  the initial number of men, the second the present number of
men).  At  the  beginning of a battle these are easily to find, as the
two  numbers  are  obviously the same. You can then edit each of these
numbers. The two-digit numbers shouldn't go over 99, the number of men
can  be  edited  at will (I didn 't try numbers over 9999 men though).
Make  sure  the second number isn't higher than the first, or an error
will occur.

4. Save the edited file and it can be used in battle.