Converting dataset from vertical to horizontal based on fixed criteria

Hello all,

This is my first post so apologies if anything does not quite make sense.
I have looked at previous threads, however they do not appear to meet my needs.

I have a vertical dataset that needs to be converted into a horizontal dataset.

In the attached examples, Example Data 1 is showing how the spreadsheet is structured.
Column A needs to remain vertical, however column B needs to become the column header row and column C the dataset, as demonstrated in Example 2.

Many thanks in advance for your assistance.