How do you tie a numerical value to a name?

Hello,

I'm new to advanced excel writing, and have a question which I fear might be very simple. I am creating a sports rating system in excel. I have a list of names in column A, and a list of current ratings next to them in column B. What I am trying to do is have the second sheet calculate new ratings based on results. Basically, I need sheet 2 to have a column which can say "In a tournament consisting of 26 players(N), Mike from A3 played Bill from A5 and Mike won, so I need to calculate R, which is [16+(B5-B3)*2/N*(16/400)], and then add R to B3 and subtract R from B5 and print those results in sheet 2 next to both Mike's and Bill's names."

Maybe it isn't so simple, or I just am terrible at explaining things.