Transpose 2 column [Key, values] list to mulit column [unique Key, Value1, value2, value3, ......] list

[sandy666]

Code from above was for example from OP
Here is more flexible code

let
    Source = Excel.CurrentWorkbook(){[Name="Table1"]}[Content],
    TypeRD = Table.Distinct(Table.TransformColumnTypes(Source,{{"Values", type text}})),
    GR = Table.Group(TypeRD, {"Code"}, {{"GrBy", each Table.Transpose(Table.FromList([Values]))}}),
    MT = Table.AddColumn(GR, "ColCount", each Table.ColumnCount([GrBy])),
    LD = List.Distinct(List.Combine(Table.AddColumn(MT, "ColNames", each Table.ColumnNames([GrBy]))[ColNames])),
    EXRC = Table.RemoveColumns(Table.ExpandTableColumn(MT,"GrBy",LD),{"ColCount"}),
    UNP = Table.UnpivotOtherColumns(EXRC, {"Code"}, "Attribute", "Value"),
    RPL = Table.ReplaceValue(Table.TransformColumnTypes(UNP,{{"Value", Int64.Type}}),"Column","Value",Replacer.ReplaceText,{"Attribute"}),
    PVT = Table.Pivot(RPL, List.Distinct(RPL[Attribute]), "Attribute", "Value")
in
    PVT

	A	B	C	D	E	F	G	H	I	J	K	L	M
1	Code	Values			Code	Value1	Value2	Value3	Value4	Value5	Value6	Value7	Value8
2	1001	2101			1001	2101	2605	5205	9285
3	1001	2605			2604	3555	4256	7458
4	1001	5205			3111	1218	1222	1226	1230	1234	1235	1236	1237
5	1001	9285
6	2604	3555
7	2604	4256
8	2604	7458
9	3111	1218
10	3111	1222
11	3111	1226
12	3111	1230
13	3111	1234
14	3111	1234
15	3111	1235
16	3111	1236
17	3111	1237

btw. functions UNIQUE and FILTER are for EX365 and higher but not lower version