I may be misunderstanding you requirement, but you could simply change your outer select to do a union all (or union depending on your data)

select

r.DIVName1 as [Division]

,r.CCYCODE as [Code]

,r.title as [Foreign Currency Receivables]

,r.FCRJan as [Jan]

,r.FCRFeb as [Feb]

,r.FCRMar as [Mar]

,r.total as [Total]

from cteFCR r

union all

select

p.DIVName1 as [Division]

,p.CCYCODE as [Code]

,p.title as [Foreign Currency Payables]

,p.FCPJan as [Jan]

,p.FCPFeb as[Feb]

,p.FCPMar as [Mar]

,p.total as [Total]

from cteFCP p

union all

select

d.DIVNAME1 as [Division]

,d.CCYCODE as [Code]

,d.title as [Draft Foreign Currency Payables]

,d.DFCPJan as [Jan]

,d.DFCPFeb as [Feb]

,d.DFCPMar as [Mar]

,d.total as [Total]

from cteDFCP d