REGISTERED NUMBER: 13702745 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

H E Payne Investments Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Investments

4

350,000

350,000

CURRENT ASSETS

Debtors

5

4

4

CREDITORS

Amounts falling due within one year

6

(350,000

)

(350,000

)

NET CURRENT LIABILITIES

(349,996

)

(349,996

)

TOTAL ASSETS LESS CURRENT LIABILITIES

4

4

CAPITAL AND RESERVES

Called up share capital

4

4

4

4

The company is entitled to exemption from audit under Section 480 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 August 2026 and were signed on its behalf by:

Mr E J Stobart - Director

1.	STATUTORY INFORMATION

H E Payne Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

13702745

Registered office:

Ws L.I.P

Dairy House Farm

Over Tabley

Knutsford

Cheshire

WA16 0PN

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 3 ).

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 December 2024

and 30 November 2025

350,000

NET BOOK VALUE

At 30 November 2025

350,000

At 30 November 2024

350,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Other debtors

4

4

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Amounts owed to group undertakings

350,000

350,000

7.	FINANCIAL COMMITMENTS, GUARANTEES AND CONTINGENT LIABILITIES

ETS Elliot Transport Services Limited, ETS House Holdings Limited, ETS House Investment Limited, H.E. Payne Transport Limited, H.E. Payne Holdings Limited, H.E. Payne Investments Limited, In Transit Transport Services Limited, ITT Holdings Limited, ITT Investments Limited, Relief Logistics Limited, Relief Holdings Limited and Relsto Investments Limited, are subsidiary undertakings, that have applied the exemption from audit under section 479A of Companies Act 2006. As such, the parent undertaking guarantees all outstanding liabilities to which the company is subject at the end of financial year, until they are settled in full. The guarantee is granted to any person to whom the subsidiary is liable in respect of those liabilities.

An Unlimited Multilateral Guarantee dated 17th January 2022 is given by WS Specialist Logistics Ltd, WS Tanker Logistics Ltd, Chieftain Fleet Management Ltd, William Stobart & Son Ltd, WS Fleet Services Ltd, H.E.Payne Transport Ltd, WS Transportation Ltd, Middlebrook Transport Ltd, WS Digital Freight Ltd, WS Freight Services Ltd and WS Homedel Ltd.

8.	RELATED PARTY DISCLOSURES

The immediate parent company, William Stobart & Son Limited, (registered office address Unit 2 Ashville Way Industrial Estate, Sutton Weaver, Runcorn, Cheshire, England, WA7 3EZ) has been 100% acquired by WST Group Limited (registered office address Griffin House Barleycastle Lane, Appleton, Warrington, England, WA4 4ST) and thus the ultimate parent of the company is now WST Group Limited.