Company registration number 00739540 (England and Wales)
B.PAYNE & SON LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024
PAGES FOR FILING WITH REGISTRAR
B.PAYNE & SON LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
B.PAYNE & SON LIMITED
BALANCE SHEET
AS AT 30 NOVEMBER 2024
30 November 2024
- 1 -
2024
2023
Notes
£
£
£
£
Current assets
Debtors
3
242,367
261,506
Cash at bank and in hand
2,813
710
245,180
262,216
Creditors: amounts falling due within one year
4
(244,180)
(261,216)
Net current assets
1,000
1,000
Net assets
1,000
1,000
Capital and reserves
Called up share capital
1,000
1,000
Shareholders' funds
1,000
1,000
The notes on pages 2 to 3 form part of these financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true
The financial statements were approved and signed by the director and authorised for issue on 29 July 2025.
2025-07-29
Mr P Cattee
Director
Company registration number 00739540 (England and Wales)
B.PAYNE & SON LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024
- 2 -
1
Accounting policies
Company information
B.Payne & Son Limited is a private company limited by shares incorporated in England and Wales. The registered office is 11 Manchester Road, Walkden, Manchester, United Kingdom, M28 3NS.
1.1
Accounting convention
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2
Going concern
The company did not trade throughout this and the previous accounting period and is expected to remain dormant for the foreseeable future.true
2
Employees
The average monthly number of persons (including directors) employed by the company during the year was:
2024
2023
Number
Number
Total
3
Debtors
2024
2023
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
242,367
261,506
4
Creditors: amounts falling due within one year
2024
2023
£
£
Other creditors
244,180
261,216
5
Audit report information
As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.
The auditor's report was unqualified.
B.PAYNE & SON LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
5
Audit report information
(Continued)
- 3 -
Senior Statutory Auditor:
Darren Leigh FCCA
Statutory Auditor:
BK Plus Audit Limited
Date of audit report:
29 July 2025
6
Financial commitments, guarantees and contingent liabilities
Included in the balance sheet are financial commitments of £244,180 (2023: £261,216). This represents the total future minimum lease payments under non-cancellable operating leases.
7
Parent company
The company's immediate parent is PCT Healthcare Limited and its registered office is 11 Manchester Road, Walkden, Manchester, United Kingdom, M28 3NS.
The following are the parents of the largest and smallest groups in which this company's results are consolidated:
Largest group
PCT Healthcare (Holdings) Limited
Smallest group
PCT Healthcare (Holdings) Limited
PCT Healthcare (Holdings) Limited registered office is 11 Manchester Road, Walkden, Manchester, United Kingdom, M28 3NS.