what exactly do you mean with 'next sheet' - removing a line from a file is relatively easy and could be done in different ways - personally i would probably use the
file-method so i would have the lines in an array already. now you can do with it whatever you want - like deleting the original file and write all except the last line back to a file and then put the last line wherever you want to.
PS: note - it will split the lines at newline characters - so if the values in a csv line contain such then it might be necessary to use another method like
fgetcsv or such.