this is the sql query.
SELECT SBCTask3.[AccountRef], SBCTask3.[Liable PArties], fnconcatDATA([AccountRef],"AccountRef","SBCTask3","Item","Value") AS SBCTask3
FROM SBCTask3
GROUP BY SBCTask3.[AccountRef], SBCTask3.[Liable PArties], fnconcatDATA([AccountRef],"AccountRef","SBCTask3","Item","Value");