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OK. If you've pre-verified the input file, you can strip my suggestion down to:
#!/bin/ksh
awk '/[^[:digit:]]/ { h[++hc] = $0; next}
{ o[hc,++oc[hc]] = $0}
END { printf("%-3s%s\n", h[1],...

awk '/[a-zA-Z]/{i=0}
{i++;A[i]=A[i]?A[i]"\t"$0:$0}
END{for(j=1;j<=i;j++){print A[j]}}' file

awk '/[^0-9]/{f=NR} f>1{print A[NR-f+1],$0; next} {A[NR]=$0}' file