Ah, I think I did something similar using the OFFSET function
before . . .

I have tried using this combined with the MAX function to list the
reference value. An example of what I have tried in relation to the
data above would be. However I am told my formula contains an error.

=OFFSET(MAX(C2:C4),0,-1,1,1)


I might be going down completely the wrong road! Any suggestions would
be gratefully received

Cheers
Paul