Basically I have a row of numbers and above each number is another row with
other data in.

What I want to do:
In a new cell away from these I want to display the smallest number of the
row with numbers and in the adjacent cell show the corresponding data item
above that number cell.

e.g.
a b c d
1 2 3 4

so it would show:

smallest = 1
then "a" in the cell next to it.

What is the best way to do this?

Any help will be gratefully appreciated. Thanks.