Power Query , Group list ot list of lists

Hi, I have been trying to come up with a way of grouping a list the same as a table, without transformin the lsit to a table

so

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using table from list ;

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I have thought about using accumulate ; this does not work but something like;

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This could be the wroing approach, I think this may be a bit complex ? any help welcome, I've attached the above workbook.

Richard

I don't have an end I was just interested in how it could be done.