Creating a Table from Roll ups in Power Query

SumairChughtai 

If you actual data has same logic as in sample, that could be

let
    Source = Excel.CurrentWorkbook(){[Name="Data"]}[Content],
    SplitIt = Table.SplitColumn(
        Source,
        "Column1",
        Splitter.SplitTextByCharacterTransition({"0".."9"}, (c) => not List.Contains({"0".."9"}, c)),
        {"Code", "Description"}
    ),
    AddGroup = Table.AddColumn(
        SplitIt,
        "Group",
        each if [Description] = null then [Code] else null
    ),
    #"Filled Down" = Table.FillDown(AddGroup,{"Group"}),
    #"Filtered Rows" = Table.SelectRows(#"Filled Down", each ([Description] <> null)),
    #"Reordered Columns" = Table.ReorderColumns(
        #"Filtered Rows",
        {"Group", "Code", "Description"}
    )
in
    #"Reordered Columns"

Key point is to split first column from digit to non-digit, the rest is straightforward.