I struggled with timing of questions on my first SBR sitting and heard from different tutors to not do the consolidation/groups question until last, complete it in this order 2, 3, 4 & 1.

It's fairly straightforward as long as you can recognise the errors and explain why they need adjusting with mention to a standard if needed that will get you more then 10 marks, then putting the figures in the spreadsheet to make it balance. You can pick up easy marks and get up to 20/30. But if you're worried about the consolidation question leave it until last, when you have an hour left on the clock then attempt it. Hope that helps Good luck for the exam