If you know the id value for the current row, you can ask the db engine for the next (undeleted) row whose id is greater than the current id but less than all the rest. Access SQL provides a DMin Function which can make this easy. Substitute the current id value for x in this query ...
SELECT *
FROM YourTable
WHERE id = DMin('id', 'YourTable', 'id > x');
Convert that to a parameter query.