I am attempting to format my spreadsheet from a row form to a column form with a unique id

Trying to play with relationships and easy way to manipulate sheets.

I am quite new to excel and have a csv file that i need to import into a CMS Component. I am hoping for a bit of help on how to do it as it has reached out passed my excel skills. I am sure its quite easy for most of you.... Here Goes....

The Files are uploaded as attachments, I hope i did this right.

I have a unique ID that will before each 'Before' Listing row. Which will be the value of Column 'D' in the after file.