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

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, M28 3NS.

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.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. The company has therefore taken advantage of exemptions from the following disclosure requirements:

• Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

• Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues: Interest income/expense and net gains/losses for financial instruments not measured at fair value; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

• Section 26 ‘Share based Payment’: Share-based payment expense charged to profit or loss, reconciliation of opening and closing number and weighted average exercise price of share options, how the fair value of options granted was measured, measurement and carrying amount of liabilities for cash-settled share-based payments, explanation of modifications to arrangements;

• Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

The financial statements of the company are consolidated in the financial statements of PCT Healthcare (Holdings) Limited. These consolidated financial statements are available from its registered office, 11 Manchester Road, Walkden, Manchester, M28 3NS.

The company is a non-trading group company with minimal ongoing administrative requirements. The director intends to commence the winding up of the company within 12 months of the date of approval of these financial statements. Accordingly, the financial statements have not been prepared on the going concern basis.true

The director has considered the effect of preparing the financial statements on a basis other than going concern and has concluded that there is no impact on the recognition, measurement or classification of the company's assets and liabilities. Consequently, no adjustments have been required to the amounts reported in these financial statements.

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Provisions are recognised when the company has a legal or constructive present obligation as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation. Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value. When a provision is measured at present value, the unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

The average monthly number of persons employed by the company during the year was:

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 is unqualified and includes the following:

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 30 November 2025 and of its loss for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

Included in the balance sheet are financial commitments of £244,180 (2024: £244,180). This represents the total future minimum lease payments under non-cancellable operating leases.

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.

There has been a prior year adjustment to recognise a rates cost which should have been recognised in the prior year to 30 November 2024. The impact was to decrease net assets at 30 November 2024 by £4,530.

There has been a prior year adjustment to reclassify provisions out of creditors due under one year. The impact was to increase net current assets by £227,378 at 30 November 2024 however there is no impact on net assets overall.