Mid Year Acquisition in Cash Flow Statements (Kabelo Sep/Dec 23)

Hello 🙂
Thank you for all your effort OT.

I have a quick question on Group Cash Flows and the relevance of a Mid Year Acquisition question.
More specifically I have done the question in the latest Kaplan exam kit for (Kabelo Sep/Dec 23) whereby the Parent acquired a Subsidiary during the middle of the year.

Upon reading the Exam Kit’s mark scheme, it briefly acknowledges that it is a Mid-Year Acquisition, but does not explain the relevance of it to the answer, nor do I see any adjustments with respect to the Mid Year Acqusition.
Here is the extract from the Exam Kit where it briefly mentions MYA, but I’m not sure what it helps with because none of the calculation adjustments had a MYA adjustment:

“The mid year acquisition is considered first. When consolidated cash flows are
tested you must expect either a mid?year acquisition or disposal to be included
within the scenario. Three main areas are affected – the cash from the
acquisition /disposal, the impact upon consolidation workings due to the
acquisition/disposal (e.g. PPE, GW) and the impact on the working capital
movements within the cash generated from operations reconciliation.”

Did anyone get a chance to review this or would a tutor be able to help me out please?

Many thanks,
Nicholas