create table #t(batch varchar(50) ,s varchar(12), p varchar(12))
insert into #t values('batch1','12', '10')
insert into #t values('batch1','24', '11')
insert into #t values('batch1','36', '10')
insert into #t values('batch1','22', '25')
insert into #t values('batch1','36', '32')
insert into #t values('batch2','48', '40')
insert into #t values('batch2','60', '50')
insert into #t values('batch2','64', '56')
insert into #t values('batch3','33', '66')
insert into #t values('batch3','12', '66')

select batch ,s, p
		 ,row_number() over(partition by batch order by batch) rn
  from #t
;with
t1 as 
 (select batch ,s, p
		 ,row_number() over(partition by batch order by batch) rn
  from #t
 ), 
t2 as
 (
  select batch, CAST(s as varchar(max)) [s], CAST(p as varchar(max)) [p]
		,2 [rn] 
  from t1 
  where t1.rn = 1 
  union all
  select t1.batch ,t2.s + ',' + t1.s, t2.p + ',' + t1.p
		,t2.rn + 1
  from t1  
  join t2 on t1.rn = t2.rn and t1.Batch = t2.batch 
 
 ),
 t3 as(
select batch,s, p,  
MAX(rn) over (partition by batch) mrn,rn
from t2
)
select Batch, s, p from t3
where batch in (select distinct batch from t2) and rn in (mrn)

 declare     @Batch NVARCHAR (256),
			 @s NVARCHAR (256),
			 @p NVARCHAR (256);

SET @Batch = STUFF((SELECT distinct ','+  BATCH FROM #t   FOR XML PATH(''), TYPE
            ).value('.', 'NVARCHAR(MAX)') 
        ,1,1,'')


SET @s = STUFF((SELECT distinct ',' + s FROM #t   FOR XML PATH(''), TYPE
            ).value('.', 'NVARCHAR(MAX)') 
        ,1,1,'')
		
SET @p = STUFF((SELECT distinct ',' + p FROM #t   FOR XML PATH(''), TYPE
            ).value('.', 'NVARCHAR(MAX)') 
        ,1,1,'')

SELECT @Batch, @s, @p