Don't know if you got your answer but I just had a need to number records sequentially beginning with number 3. Here is the code I used:
'Function to renumber records beginning with number 3'
Function RenumberRecords()
Dim rs2002_B_RECORDData As Recordset 'insert your table name to replace 2002_B_RECORD'
Dim RecordNumb As Integer
Dim RecordNumbStr As String
Set rs2002_B_RECORDData = DBEngine.Workspaces(0).Databases(0).OpenRecordset("2002_B_RECORD", dbOpenTable)
RecordNumb = 2
rs2002_B_RECORDData.MoveFirst
Do While Not (rs2002_B_RECORDData.EOF)
RecordNumb = RecordNumb + 1
RecordNumbStr = String(8 - Len(Trim(Format$(RecordNumb))), "0"

& Trim(Format$(RecordNumb))
rs2002_B_RECORDData.Edit
rs2002_B_RECORDData!SEQNUMBER = RecordNumbStr
rs2002_B_RECORDData.Update
rs2002_B_RECORDData.MoveNext
Loop
End Function