UK Late Payments Report - (updated 2025-06-13 )



Background


Since 2017, large UK businesses are obliged to file a publicly available Payment Practice Reports at least twice a year. The hope was that by forcing companies to become more transparent on their payment practices and policies, smaller companies would benefit by getting paid sooner and therefore reduce the risk of bankruptcy.

Businesses that must file Payment Pracice Reports statisfy two of the following conditions:
  • over £36 million in turnover
  • over £18 million on its balance sheet
  • over 250 employees

  • Roughly 7,000 UK business meet these criteria and must file reports. This figure varies over time.



    Impact of Mandatory Payment Practices Reporting


    Ignoring 2017 when few companies submitted reports, there has improvement in key payment indicators since reporting became mandatory for large businesses.

    Digging deeper into the data, if we examine the different business cohorts (where each cohort represents all the businesses that started filing reports in a particular year) separately, we see that performance has improved over the years for all cohorts.

    Average days to pay by cohort


    Cohort 201720182019202020212022202320242025
    2017 43.440.041.841.240.240.138.937.137.8
    2018-36.936.337.236.336.036.035.333.618.0
    2019--35.136.435.034.233.833.931.1
    2020---38.236.433.833.132.030.0
    2021----35.935.635.633.730.8
    2022-----34.933.932.530.9
    2023------34.032.930.4
    2024-------33.630.8
    2025--------31.1



    Worst payers


    Here we rank the 100 worst payers, measured by average days taken to pay an invoice, and % of invoices not paid within agreed terms.

    Average Days to Pay - 100 worst payers


    Rank Company Name Company Number Sector (SIC) Average days to pay
    1 R.C.TREATT & CO.LIMITED 00131429 Non-specialised wholesale trade 1,433
    2 ADMIRAL LAW LIMITED 08023665 Solicitors 545
    3 ORANGE BUSINESS UK LIMITED 02635954 Other business support service activities not elsewhere classified 362
    4 ERNST & YOUNG (ASIA-PACIFIC) SERVICES LIMITED 07239694 Accounting and auditing activities 221
    5 MECM, LIMITED 03144922 Other business support service activities not elsewhere classified 201
    6 PRUDENTIAL CORPORATION HOLDINGS LIMITED 01404713 Activities of other holding companies not elsewhere classified 154
    7 BG INTERNATIONAL LIMITED 00902239 Extraction of crude petroleum 153
    8 NAPP PHARMACEUTICAL GROUP LIMITED 00884285 Manufacture of pharmaceutical preparations 152
    9 T&P MEDIA LIMITED 06665820 Advertising agencies 146
    10 WTTV LIMITED 06905571 Television programme production activities 143
    11 THE BOOK DEPOSITORY LIMITED 05124926 Retail sale of newspapers and stationery in specialised stores 136
    12 FCB EUROPE LIMITED 03007253 Advertising agencies 135
    13 BALL BEVERAGE PACKAGING EUROPE LIMITED 02554348 Other service activities not elsewhere classified 130
    14 RECKITT BENCKISER HEALTHCARE INTERNATIONAL LIMITED 02741587 Manufacture of household and sanitary goods and of toilet requisites 128
    15 FERRARIS PISTON SERVICE LIMITED 04148298 Wholesale trade of motor vehicle parts and accessories 124
    16 RECKITT BENCKISER (UK) LIMITED 03982446 Manufacture of household and sanitary goods and of toilet requisites 123
    17 AB INBEV UK LIMITED 03982132 Manufacture of beer 120
    18 RECKITT BENCKISER HEALTHCARE (UK) LIMITED 00261312 Manufacture of household and sanitary goods and of toilet requisites 118
    19 PRADA RETAIL UK LIMITED 03299599 Retail sale of clothing in specialised stores 118
    20 INSPIRED GAMING (UK) LIMITED 03565640 Other manufacturing not elsewhere classified 117
    21 ERNST & YOUNG (EMEIA) SERVICES LIMITED 06613918 Accounting and auditing activities 115
    22 MUNDIBIOPHARMA LIMITED 09273949 Wholesale of pharmaceutical goods 113
    23 STAPLETON'S (TYRE SERVICES) LIMITED 00332098 Wholesale trade of motor vehicle parts and accessories 112
    24 THG NUTRITION LIMITED 13400484 Activities of other holding companies not elsewhere classified 110
    25 GOCOMPARE.COM FINANCE LIMITED 10227007 Other business support service activities not elsewhere classified 110
    26 CHARLES TAYLOR ADJUSTING LIMITED 01994696 Other business support service activities not elsewhere classified 109
    27 KIMBERLY-CLARK EUROPEAN SERVICES LIMITED 04071548 Financial intermediation not elsewhere classified 108
    28 MONDELEZ UK CONFECTIONERY PRODUCTION LIMITED 00474310 Manufacture of cocoa and chocolate confectionery 104
    29 LRC PRODUCTS LIMITED 00698371 Manufacture of basic pharmaceutical products 103
    30 CROWN PACKAGING MANUFACTURING UK LIMITED 10352429 Manufacture of light metal packaging 103
    31 MUNDIPHARMA MEDICAL COMPANY LIMITED 09273950 Wholesale of pharmaceutical goods 102
    32 ARDAGH METAL PACKAGING TRADING UK LIMITED 07832417 Combined office administrative service activities 102
    33 TELEFONICA UK LIMITED 01743099 Wireless telecommunications activities 102
    34 CAPITA LIFE & PENSIONS SERVICES LIMITED 04359665 Life insurance 101
    35 TALKTALK TELECOM LIMITED 04633015 Other telecommunications activities 101
    36 KERRY INGREDIENTS (UK) LIMITED 00329695 Manufacture of other food products not elsewhere classified 100
    37 GKN AEROSPACE SERVICES LIMITED 00355922 Manufacture of air and spacecraft and related machinery 100
    38 VISION EXPRESS (UK) LIMITED 02189907 Other business support service activities not elsewhere classified 100
    39 TATA STEEL UK LIMITED 02280000 Manufacture of basic iron and steel and of ferro-alloys 99
    40 SYNNOVIS ANALYTICS LLP OC392043 ne Supplied 99
    41 BIBENDUM OFF TRADE LIMITED 01655729 Agents involved in the sale of food, beverages and tobacco 98
    42 THE BOOTS COMPANY PLC 00027657 Activities of head offices 98
    43 JOHN DEWAR AND SONS LIMITED 00613551 Distilling, rectifying and blending of spirits 97
    44 WINNINGTON CHP LIMITED 08568552 Steam and air conditioning supply 97
    45 3M UNITED KINGDOM PUBLIC LIMITED COMPANY 01123045 Manufacture of paints, varnishes and similar coatings, mastics and sealants 97
    46 MONDELEZ UK R&D LIMITED 03841804 Other research and experimental development on natural sciences and engineering 96
    47 KERRY FOODS LIMITED 02604258 Production of meat and poultry meat products 96
    48 CCEP GROUP SERVICES LIMITED 08819390 Activities of head offices 95
    49 THE BROOKLYN BROTHERS LIMITED 06483331 Advertising agencies 95
    50 DRUCK LIMITED 01590333 Manufacture of electronic measuring, testing etc. equipment, not for industrial process control 95
    51 KENNEDYS LAW LLP OC353214 ne Supplied 94
    52 NORTON HEALTHCARE LIMITED 00947980 Manufacture of pharmaceutical preparations 94
    53 MUNDIPHARMA INTERNATIONAL LIMITED 02763367 Management consultancy activities other than financial management 94
    54 VF NORTHERN EUROPE SERVICES LIMITED SC081872 Retail sale of clothing in specialised stores 92
    55 ORGANON PHARMA (UK) LIMITED 00820771 Manufacture of basic pharmaceutical products 92
    56 MEGGITT AEROSPACE LIMITED 03477890 Manufacture of other fabricated metal products not elsewhere classified 92
    57 CADBURY UK LIMITED 00155256 Manufacture of cocoa and chocolate confectionery 92
    58 JACOBS DOUWE EGBERTS GB LTD 00999990 Wholesale of coffee, tea, cocoa and spices 92
    59 IPC NETWORK SERVICES LIMITED 02539234 Other telecommunications activities 91
    60 CROWN PAINTS LIMITED 06624576 Manufacture of paints, varnishes and similar coatings, mastics and sealants 91
    61 PLADIS (UK) LIMITED 02506007 Manufacture of rusks and biscuits; manufacture of preserved pastry goods and cakes 91
    62 COCA-COLA EUROPACIFIC PARTNERS GREAT BRITAIN LIMITED 00027173 Manufacture of soft drinks; production of mineral waters and other bottled waters 91
    63 KUHN FARM MACHINERY(U.K.)LIMITED 00996289 Wholesale of agricultural machinery, equipment and supplies 90
    64 GREENCORE PREPARED MEALS LIMITED 00298325 Manufacture of other food products not elsewhere classified 90
    65 ADVANCED COMPUTER SOFTWARE GROUP LIMITED 05965280 Activities of other holding companies not elsewhere classified 90
    66 L&Q NEW HOMES LIMITED 04828168 Buying and selling of own real estate 89
    67 H.J. HEINZ MANUFACTURING UK LIMITED 00147624 Manufacture of other food products not elsewhere classified 89
    68 NOKIA UK LIMITED 02650571 Other telecommunications activities 87
    69 CATALENT CTS (EDINBURGH) LIMITED 05277708 Manufacture of pharmaceutical preparations 87
    70 PLEXUS CORP (UK) LIMITED SC146948 Manufacture of other electrical equipment 87
    71 MEDIACOM UK LIMITED 01199309 Advertising agencies 87
    72 CSIB (NO.1) LIMITED 07242304 Activities of head offices 87
    73 PETROFAC SERVICES LIMITED 04842802 Other business support service activities not elsewhere classified 86
    74 SMITHS MEDICAL INTERNATIONAL LIMITED 00362847 Manufacture of other plastic products 86
    75 DIAGEO GLOBAL SUPPLY IBC LIMITED NI003038 Wholesale of wine, beer, spirits and other alcoholic beverages 86
    76 MOLSON COORS BREWING COMPANY (UK) LIMITED 00026018 Manufacture of beer 86
    77 GSF CAR PARTS LIMITED 01779084 Retail trade of motor vehicle parts and accessories 86
    78 CROWN PACKAGING DISTRIBUTION UK LIMITED 10352314 Other business support service activities not elsewhere classified 86
    79 BAYER CROPSCIENCE LIMITED 00218826 Wholesale of chemical products 86
    80 ARCONIC MANUFACTURING (GB) LIMITED 00633328 Aluminium production 85
    81 EATON ELECTRICAL SYSTEMS LIMITED 03012749 Manufacture of electric lighting equipment 85
    82 KELLOGG COMPANY OF GREAT BRITAIN,LIMITED 00199171 Manufacture of other food products not elsewhere classified 85
    83 AMAZON DIGITAL UK LIMITED 06528297 Video distribution activities 85
    84 MAX MARA LIMITED 02024802 Retail sale of clothing in specialised stores 85
    85 VODAFONE GLOBAL ENTERPRISE LIMITED 02844851 Other telecommunications activities 84
    86 FNZ (UK) LTD 05435760 Activities of other holding companies not elsewhere classified 84
    87 PPG ARCHITECTURAL COATINGS UK LIMITED 00436135 Manufacture of paints, varnishes and similar coatings, mastics and sealants 84
    88 BOOTS MANAGEMENT SERVICES LIMITED 07073438 Other business support service activities not elsewhere classified 84
    89 DORENELL WINDFARM LIMITED 05628395 Construction of utility projects for electricity and telecommunications 84
    90 DNATA CATERING UK LIMITED 08005515 Other retail sale not in stores, stalls or markets 84
    91 REYNOLDS PORTER CHAMBERLAIN LLP OC317402 ne Supplied 84
    92 THG SHARED SERVICES LIMITED 13515579 Activities of other holding companies not elsewhere classified 83
    93 GREENCORE GROCERY LIMITED 01754279 Manufacture of prepared meals and dishes 83
    94 GREENCORE FOODS LIMITED 07441672 Manufacture of prepared meals and dishes 82
    95 MATTHEW CLARK BIBENDUM LIMITED 02550982 Wholesale of wine, beer, spirits and other alcoholic beverages 82
    96 DRAX PUMPED STORAGE LIMITED 06657336 Production of electricity 82
    97 FORGED SOLUTIONS GROUP LIMITED 00158672 Forging, pressing, stamping and roll-forming of metal; powder metallurgy 82
    98 TRIVIUM PACKAGING UK LIMITED 02553094 Manufacture of light metal packaging 82
    99 J A KEMP LLP OC427581 ne Supplied 82
    100 MINDSHARE MEDIA UK LIMITED 03425312 Advertising agencies 82



    Percentage invoices not paid within agreed terms - 100 Worst payers

    Rank Company Name Company Number Sector (SIC) % invoices not paid within terms
    1 VALERO HOLDCO UK LTD 07541674 Activities of financial services holding companies 100
    2 THE FINANCIAL TIMES (M-M UK) LIMITED 01398449 Other publishing activities 100
    3 CAIRN ENERGY HYDROCARBONS LIMITED SC172470 Extraction of crude petroleum 100
    4 HOWDEN GROUP HOLDINGS LIMITED 02937398 Non-life insurance 100
    5 CRYOSERVICE LIMITED 00976552 Manufacture of gas 100
    6 ROADCHEF DEVELOPMENT HOLDINGS LIMITED 03745584 Activities of head offices 100
    7 SHOP DIRECT FINANCE COMPANY LIMITED 04660974 Other credit granting not elsewhere classified 100
    8 FIRST MOTORWAY SERVICES LIMITED 03126731 Hotels and similar accommodation 100
    9 BLUE BOAR MOTORWAYS LIMITED 00637848 Retail sale of automotive fuel in specialised stores 100
    10 PTS GROUP LIMITED 02219435 Agents involved in the sale of timber and building materials 99
    11 CARLSBERG MARSTON'S BREWING COMPANY LIMITED 00078439 Manufacture of beer 99
    12 LAMEX AGRIFOODS LIMITED 02021105 Non-specialised wholesale trade 98
    13 WORKING TITLE TELEVISION LIMITED 12159364 Television programme production activities 98
    14 IPC NETWORK SERVICES LIMITED 02539234 Other telecommunications activities 98
    15 ARAMARK LIMITED 00983951 Other food services 97
    16 ABSOLUTELY CATERING LIMITED 06313610 Other food services 97
    17 CROWN PACKAGING DISTRIBUTION UK LIMITED 10352314 Other business support service activities not elsewhere classified 97
    18 NEWLY WEDS FOODS LIMITED 00374033 Manufacture of other food products not elsewhere classified 96
    19 ROADCHEF LIMITED 01713437 Activities of head offices 96
    20 GB RAILFREIGHT LIMITED 03707899 Freight rail transport 96
    21 THE CDA GROUP LIMITED 02621460 Manufacture of electric domestic appliances 96
    22 ARCHER (UK) LIMITED SC229291 Support activities for petroleum and natural gas extraction 95
    23 ROADCHEF MOTORWAYS LIMITED 01123082 Retail sale of automotive fuel in specialised stores 95
    24 XAARJET LIMITED 03375961 Manufacture of other electrical equipment 94
    25 INSPIRE CATERING SCOTLAND LLP SO301918 ne Supplied 94
    26 MEDACS HEALTHCARE LIMITED 02518546 Temporary employment agency activities 94
    27 AUTONEUM GREAT BRITAIN LIMITED 02248334 Other manufacturing not elsewhere classified 94
    28 LAMEX FOODS EUROPE LIMITED 00875838 Non-specialised wholesale of food, beverages and tobacco 93
    29 CHEP UK LIMITED 00197807 Renting and leasing of other machinery, equipment and tangible goods not elsewhere classified 93
    30 ASD LIMITED 01370600 Wholesale of metals and metal ores 93
    31 JDR CABLE SYSTEMS LIMITED SC186794 Activities of head offices 93
    32 ZENTIA LIMITED 00207732 Manufacture of other non-metallic mineral products not elsewhere classified 93
    33 WORKING TITLE FILMS LIMITED 02755827 Motion picture production activities 93
    34 ST.EDWARD'S SCHOOL 00116784 General secondary education 92
    35 BAXI HEATING UK LIMITED 03879156 Manufacture of central heating radiators and boilers 92
    36 ELECTROLUX PLC 02331516 Wholesale of radio, television goods & electrical household appliances (other than records, tapes, CD's & video tapes and the equipment used for playing them) 92
    37 BARRATT METROPOLITAN LLP OC320725 ne Supplied 92
    38 NUMATIC INTERNATIONAL LIMITED 00773331 Manufacture of electric domestic appliances 92
    39 CORIN LIMITED 01910453 Manufacture of medical and dental instruments and supplies 92
    40 F.W. THORPE PUBLIC LIMITED COMPANY 00317886 Manufacture of electric lighting equipment 92
    41 EMINOX LIMITED 01349209 Manufacture of other fabricated metal products not elsewhere classified 92
    42 IDVERDE LIMITED 03542918 Landscape service activities 92
    43 SOUTH COAST NURSING HOMES LIMITED 01337123 General medical practice activities 91
    44 TRAVIS PERKINS PLC 00824821 Non-specialised wholesale trade 91
    45 CAPRICE HOLDINGS LIMITED 01661349 Licensed restaurants 91
    46 PRINCIPAL CATERING CONSULTANTS LIMITED 02419830 Event catering activities 91
    47 BAXTERS FOOD GROUP LIMITED SC023572 Manufacture of fruit and vegetable juice 91
    48 FORUM ENERGY TECHNOLOGIES (UK) LIMITED SC238859 Other business support service activities not elsewhere classified 90
    49 BREYER GROUP PUBLIC LIMITED COMPANY 00782931 Construction of domestic buildings 90
    50 LPSO LIMITED 03897375 Non-life insurance 90
    51 ABBEY LOGISTICS GROUP LIMITED 02484251 Freight transport by road 90
    52 CMBC SUPPLY LIMITED 08626420 Manufacture of beer 90
    53 JIGSAW FOODS LIMITED 06553236 Manufacture of condiments and seasonings 90
    54 MARSHALL OF CAMBRIDGE AEROSPACE LIMITED 00245740 Manufacture of air and spacecraft and related machinery 90
    55 INTERTEK INTERNATIONAL LIMITED 00087587 Other business support service activities not elsewhere classified 90
    56 MOLE VALLEY FARMERS LIMITED 00679848 Manufacture of prepared feeds for farm animals 89
    57 SEFE LNG LIMITED 06680034 Other business support service activities not elsewhere classified 89
    58 LIQUID TELECOMMUNICATIONS LIMITED 04946019 Other telecommunications activities 89
    59 GATHER & GATHER LIMITED 03610591 Event catering activities 89
    60 PUBLIC RESTAURANT PARTNER LIMITED 05111519 Licensed restaurants 89
    61 BUILDING SOLUTIONS (NATIONAL) LIMITED 11912299 Other building completion and finishing 89
    62 LAMEX FOOD GROUP LIMITED 05646718 Non-specialised wholesale of food, beverages and tobacco 89
    63 KCA DEUTAG TECHNICAL SUPPORT LIMITED SC219425 Extraction of crude petroleum 89
    64 TITAN STEEL WHEELS LIMITED 02593559 Cold forming or folding 89
    65 SEACHILL UK LIMITED 00481280 Manufacture of prepared meals and dishes 89
    66 CALEA UK LIMITED 02506615 Manufacture of pharmaceutical preparations 89
    67 FNZ (UK) LTD 05435760 Activities of other holding companies not elsewhere classified 88
    68 VACHERIN LIMITED 04516461 Other food services 88
    69 THOMPSON AERO SEATING LIMITED NI032654 Manufacture of other transport equipment not elsewhere classified 88
    70 CIENA GLOBAL PRODUCTS COMPANY, LTD. 13064681 Other telecommunications activities 88
    71 ENERSYS LTD. 00731261 Manufacture of batteries and accumulators 88
    72 FORFARMERS UK LIMITED 00062904 Manufacture of prepared feeds for farm animals 88
    73 ARDONAGH SPECIALTY LIMITED 05734247 Non-life insurance 88
    74 ZEBRA TECHNOLOGIES EUROPE LIMITED 02881068 Business and domestic software development 88
    75 JAMES WALKER & CO. LIMITED 02432592 Manufacture of other rubber products 88
    76 HEYDAY TELEVISION LIMITED 10089966 Television programme production activities 87
    77 BUCHER MUNICIPAL LIMITED 00199841 Manufacture of motor vehicles 87
    78 BELFIELD FURNISHINGS LIMITED 04416650 Manufacture of soft furnishings 87
    79 GFK U.K. LIMITED 02512551 Market research and public opinion polling 87
    80 CUBIS SYSTEMS LIMITED NI692328 Manufacture of other plastic products 87
    81 RANK GROUP GAMING DIVISION LIMITED 03213743 Activities of head offices 87
    82 VPS (UK) LIMITED 04028962 Other service activities not elsewhere classified 87
    83 KLM UK ENGINEERING LIMITED 02513110 Service activities incidental to air transportation 86
    84 SIEMENS GAMESA RENEWABLE ENERGY LIMITED 10253129 Construction of utility projects for electricity and telecommunications 86
    85 MANN + HUMMEL (UK) LIMITED 03152081 Other manufacturing not elsewhere classified 86
    86 UNIVERSAL PICTURES PRODUCTIONS LIMITED 00947098 Video distribution activities 86
    87 BLUE ARROW LTD. 00641659 Temporary employment agency activities 86
    88 VALERO EQUITY SERVICES LTD 02203164 Activities of other holding companies not elsewhere classified 86
    89 LOOKERS LIMITED 00111876 Sale of new cars and light motor vehicles 86
    90 STOELZLE FLACONNAGE LIMITED 02973822 Manufacture of hollow glass 86
    91 DWF LLP OC328794 ne Supplied 86
    92 THOMAS RIDLEY AND SON,LIMITED 00148692 Wholesale of wine, beer, spirits and other alcoholic beverages 86
    93 HALLIBURTON MANUFACTURING AND SERVICES LIMITED 00611451 Support activities for petroleum and natural gas extraction 86
    94 MNG-MANGO U.K. LIMITED 03358140 Retail sale of clothing in specialised stores 85
    95 INNOVUS BUSINESS SERVICES LIMITED 14769299 Activities of other holding companies not elsewhere classified 85
    96 SPIRAX-SARCO LIMITED 00509018 Manufacture of machinery for food, beverage and tobacco processing 85
    97 SERVOMEX GROUP LIMITED 02170458 Manufacture of electronic industrial process control equipment 85
    98 SPIRAX GROUP PLC 00596337 Manufacture of pumps 85
    99 UNISYS LIMITED 00103709 Business and domestic software development 85
    100 CHARLIES STORES LIMITED 01761459 Other retail sale in non-specialised stores 85


    Analysis by sector


    Companies belonging to the sectors 'Legal and accounting activities', 'Manufacture of paper and paper products', and 'Manufacture of basic metals' are the 3 worst sectors for paying invoices, taking on average 75, 60, and 53 days repectively to pay their invoices.

    Rank Sector (number of companies) Average days to pay % invoices not paid within terms
    1 Legal and accounting activities (21) 75.5 32.9
    2 Manufacture of paper and paper products (26) 60.3 36.6
    3 Manufacture of basic metals (17) 52.8 27.3
    4 Manufacture of other non-metallic mineral products (41) 51.7 33.6
    5 Manufacture of other transport equipment (31) 51.4 31.3
    6 Activities of extraterritorial organisations and bodies (1) 51.0 33.0
    7 Manufacture of motor vehicles, trailers and semi-trailers (44) 50.4 24.4
    8 Manufacture of beverages (54) 50.3 23.3
    9 Manufacture of rubber and plastic products (50) 49.2 39.3
    10 Manufacture of fabricated metal products, except machinery and equipment (69) 49.0 26.2
    11 Manufacture of basic pharmaceutical products and pharmaceutical preparations (62) 48.6 35.0
    12 Manufacture of electrical equipment (45) 48.5 31.9
    13 Manufacture of machinery and equipment n.e.c. (83) 48.0 31.8
    14 Activities of households as employers of domestic personnel (1) 47.5 8.0
    15 Manufacture of food products (153) 46.8 29.9
    16 Manufacture of chemicals and chemical products (113) 45.6 29.2
    17 Other manufacturing (85) 45.2 29.0
    18 Manufacture of textiles (12) 45.0 32.9
    19 Manufacture of wearing apparel (5) 43.8 32.6
    20 Printing and reproduction of recorded media (13) 43.2 29.7
    21 Remediation activities and other waste management services. (6) 43.2 42.8
    22 Manufacture of wood and of products of wood and cork, except furniture; manufacture of articles of straw and plaiting ma (18) 43.1 19.4
    23 Wholesale trade, except of motor vehicles and motorcycles (430) 43.0 25.5
    24 Veterinary activities (4) 42.4 17.9
    25 Repair of computers and personal and household goods (3) 42.0 35.0
    26 Telecommunications (79) 41.7 25.7
    27 Manufacture of computer, electronic and optical products (52) 40.7 25.2
    28 Specialised construction activities (103) 40.3 19.8
    29 Repair and installation of machinery and equipment (19) 39.9 20.8
    30 Retail trade, except of motor vehicles and motorcycles (228) 39.8 24.7
    31 Manufacture of coke and refined petroleum products (10) 38.9 20.4
    32 Services to buildings and landscape activities (38) 38.6 25.7
    33 Scientific research and development (48) 38.4 27.6
    34 Manufacture of leather and related products (3) 38.0 30.2
    35 Manufacture of tobacco products (2) 37.3 13.8
    36 Waste collection, treatment and disposal activities; materials recovery (40) 37.1 20.6
    37 Land transport and transport via pipelines (143) 36.8 16.7
    38 Advertising and market research (69) 36.8 25.5
    39 Postal and courier activities (6) 36.0 13.8
    40 Motion picture, video and television programme production, sound recording and music publishing activities (71) 34.6 32.1
    41 Manufacture of furniture (9) 34.5 21.8
    42 Accommodation (54) 34.4 26.6
    43 Civil engineering (76) 34.1 17.9
    44 Rental and leasing activities (65) 33.9 20.3
    45 Warehousing and support activities for transportation (57) 33.7 25.9
    46 Other professional, scientific and technical activities (74) 33.0 24.0
    47 Wholesale and retail trade and repair of motor vehicles and motorcycles (202) 32.9 21.3
    48 Office administrative, office support and other business support activities (370) 32.2 21.2
    49 Construction of buildings (195) 32.0 19.0
    50 Activities of head offices; management consultancy activities (251) 32.0 21.9
    51 Other personal service activities (110) 31.8 23.4
    52 Food and beverage service activities (120) 31.6 17.2
    53 Sports activities and amusement and recreation activities (54) 31.6 16.6
    54 Architectural and engineering activities; technical testing and analysis (52) 31.6 29.0
    55 Real estate activities (81) 30.8 23.2
    56 Programming and broadcasting activities (11) 30.7 25.8
    57 Water collection, treatment and supply (22) 30.5 21.3
    58 Gambling and betting activities (12) 30.3 30.4
    59 Publishing activities (62) 30.0 26.5
    60 Human health activities (91) 29.8 22.4
    61 Computer programming, consultancy and related activities (202) 29.7 21.0
    62 Air transport (28) 29.2 24.5
    63 Electricity, gas, steam and air conditioning supply (161) 29.1 18.8
    64 Activities of membership organisations (16) 29.0 16.0
    65 Water transport (26) 28.1 27.2
    66 Residential care activities (33) 27.7 24.0
    67 Information service activities (36) 27.3 21.8
    68 Public administration and defence; compulsory social security (16) 26.8 25.7
    69 Financial service activities, except insurance and pension funding (419) 25.6 18.1
    70 Security and investigation activities (13) 25.5 22.2
    71 Creative, arts and entertainment activities (11) 25.4 26.6
    72 Education (262) 25.1 21.0
    73 Insurance, reinsurance and pension funding, except compulsory social security (84) 24.4 20.6
    74 Social work activities without accommodation (11) 24.2 19.7
    75 Libraries, archives, museums and other cultural activities (9) 24.2 24.1
    76 Activities auxiliary to financial services and insurance activities (138) 22.5 18.2
    77 Employment activities (91) 22.4 19.3
    78 Travel agency, tour operator and other reservation service and related activities (25) 21.0 15.0


    Analysis by Company Type


    It is interesting to note that Public Limited Companies are 7 days faster at paying their invoices than Private Limited Companies.

    Company Type Number of companies Average days to pay % invoices not paid within terms
    Private Limited Company 5283 36.0 23.5
    Limited Liability Partnership 210 30.5 23.5
    Private Unlimited Company 57 29.4 19.0
    Public Limited Company 261 28.5 17.9
    PRI/LTD BY GUAR/NSC (Private, limited by guarantee, no share capital) 108 25.8 19.7
    PRI/LBG/NSC (Private, Limited by guarantee, no share capital, use of 'Limited' exemption) 259 24.9 21.0


    Promptness of filing Payments Report


    Although across the whole sample there is virtually no correlation between paying invoices late and the speed of filing the mandatory payment reports, it is clear that the companies that are the very fastest at filing payment reports pay their invoices fatser than the companies that are the very slowest at filing payment reports. Specifically, the top 50 companies who are slowest at filing reports take an average 39.4 days to pay their invoices, whereas the top 50 fastest companies take 34.8 days.. A possible interpretation of this is that the slowest companies are organisationally challenged to pay invoices quickly.

    Slowest 50 Companies for filing Payments Report


    Company Name Average days taken to file report Average Days to Pay
    LEARNING WITHOUT LIMITS ACADEMY TRUST 1,758.0 28.0
    THE CO-OPERATIVE ACADEMIES TRUST 1,758.0 36.0
    INVERTEK DRIVES LIMITED 1,754.5 70.5
    BIGHAMS LIMITED 1,705.5 46.0
    ROSS-SHIRE ENGINEERING LIMITED 1,694.5 43.0
    MORRIS & SPOTTISWOOD LIMITED 1,694.0 30.5
    SPIRAX-SARCO OVERSEAS LIMITED 1,694.0 5.0
    INTERFLOOR LIMITED 1,689.5 65.0
    UK FINANCE LIMITED 1,659.5 41.5
    SEFE LNG LIMITED 1,632.0 30.5
    SEFE MARKETING & TRADING LIMITED 1,632.0 30.0
    CHEP UK LIMITED 1,599.0 55.0
    INGENICO (UK) LIMITED 1,597.0 59.0
    AFLEX HOSE LIMITED 1,591.0 53.0
    LULULEMON ATHLETICA UK LTD 1,587.0 62.0
    PEPPER (UK) LIMITED 1,587.0 24.0
    SPIRAX GROUP PLC 1,582.0 32.0
    SPIRAX-SARCO LIMITED 1,582.0 32.0
    ASTON VILLA FC LIMITED 1,581.5 32.0
    ASTON VILLA FOOTBALL CLUB LIMITED 1,580.5 31.0
    QE FACILITIES LIMITED 1,569.5 45.0
    OXFORD BIOMEDICA (UK) LIMITED 1,541.0 29.5
    OXFORD BIOMEDICA PLC 1,541.0 39.0
    CONTINENTAL WINE & FOOD LIMITED 1,531.5 49.0
    CENTRAL GARAGE(UPPINGHAM)LIMITED 1,524.0 43.0
    SYCAMORE (PETERBOROUGH) LIMITED 1,524.0 48.0
    AIRPORT MANAGEMENT SERVICES LIMITED 1,499.5 25.5
    DUNDEE AIRPORT LIMITED 1,499.5 18.5
    HIGHLANDS AND ISLANDS AIRPORTS LIMITED 1,499.5 20.5
    PETERSON (UNITED KINGDOM) LIMITED 1,484.0 58.5
    KONE PUBLIC LIMITED COMPANY 1,478.0 48.5
    MAXI HAULAGE LIMITED 1,472.0 33.0
    AURORA ACADEMIES TRUST 1,468.5 28.5
    HYDES' BREWERY LIMITED 1,454.7 37.7
    DOMINO UK LIMITED 1,454.0 49.0
    V.SHIPS UK LIMITED 1,402.0 17.5
    WHITECROFT LIGHTING LIMITED 1,395.0 68.0
    KINGSPAN LIMITED 1,392.0 42.0
    GFK U.K. LIMITED 1,391.0 41.5
    DENMAUR INDEPENDENT PAPERS LIMITED 1,390.0 40.5
    KINGSPAN ACCESS FLOORS LIMITED 1,387.0 36.0
    MHR INTERNATIONAL UK LIMITED 1,387.0 44.5
    RENEWABLE ENERGY SYSTEMS LIMITED 1,385.0 34.0
    KEPAK KIRKHAM LIMITED 1,372.0 44.5
    ERA HOME SECURITY LIMITED 1,365.0 36.0
    KEPAK GROUP LIMITED 1,357.0 23.0
    AVL UNITED KINGDOM LIMITED 1,352.0 55.5
    SYNTEL EUROPE LIMITED 1,338.0 31.5
    JOSEPH HOLT LIMITED 1,336.0 43.5
    DRIVE DEVILBISS HEALTHCARE LIMITED 1,332.0 35.0


    Fastest 50 Companies for filing Payments Report


    Company Name Average days taken to file report Average Days to Pay
    F.HINDS LIMITED 1.0 31.5
    GRAFF DIAMONDS LIMITED 1.0 24.0
    SCIMITAR CARE HOTELS PLC 1.5 30.0
    HAMPTON SCHOOL 2.0 30.0
    THE ORDERS OF ST. JOHN CARE TRUST 2.0 28.0
    WARWICK INDEPENDENT SCHOOLS FOUNDATION 2.0 38.5
    BLACK SWAN INTERNATIONAL LIMITED 3.0 34.0
    BUSSEY & SABBERTON BROS.LIMITED 3.0 42.5
    WESSEX EAGLE LIMITED 3.5 70.5
    DOWNE HOUSE SCHOOL 4.0 27.5
    IMPACT FORK TRUCKS LIMITED 4.0 50.0
    NIPPON GOHSEI UK LTD. 4.0 52.0
    RIVER LEARNING TRUST 4.0 12.0
    SCHOOLSWORKS ACADEMY TRUST 4.0 19.0
    TRUMPF LASER UK LIMITED 4.0 53.0
    FRANK ROBERTS & SONS LIMITED 4.5 52.0
    PD TEESPORT LIMITED 4.5 32.5
    AMT FRUIT LIMITED 5.0 26.0
    ASPIRE DEFENCE SERVICES LIMITED 5.0 23.5
    BATLEY MULTI ACADEMY TRUST 5.0 13.0
    DIRECT PRODUCE SUPPLIES LIMITED 5.0 63.0
    HARLEY-DAVIDSON EUROPE LIMITED 5.0 49.5
    HUGH STEEPER LIMITED 5.0 42.0
    VEOLIA ES LANDFILL LIMITED 5.0 36.0
    VEOLIA ES SOUTH DOWNS LTD 5.0 29.0
    VEOLIA WATER OUTSOURCING LIMITED 5.0 29.0
    DFDS SEAWAYS PLC 5.5 48.5
    GUEST MOTORS LIMITED 5.5 54.5
    HEATHCOAT FABRICS LIMITED 5.5 44.0
    DISCOVERY SCHOOLS ACADEMIES TRUST LTD 6.0 11.5
    THE NORTH BRITISH DISTILLERY COMPANY LIMITED 6.0 28.5
    WELLSPRING ACADEMY TRUST 6.0 46.0
    ACCO UK LIMITED 6.5 32.5
    ASPIRE DEFENCE LIMITED 6.5 21.5
    FIRSTPORT RETIREMENT PROPERTY SERVICES LIMITED 6.5 23.5
    NAGEL LANGDONS LTD 6.5 28.0
    O-I GLASS LIMITED 6.5 57.5
    OLIVER BONAS LIMITED 6.5 48.0
    SAYWELL INTERNATIONAL LIMITED 6.5 41.5
    SOUTH DOWNS WASTE SERVICES LIMITED 6.5 19.5
    VEOLIA ENERGY & UTILITY SERVICES UK PLC 6.5 34.5
    VEOLIA ES (UK) LIMITED 6.5 29.5
    VEOLIA ES BIRMINGHAM LIMITED 6.5 30.5
    VEOLIA ES HAMPSHIRE LTD 6.5 30.5
    VEOLIA ES SHEFFIELD LIMITED 6.5 28.5
    VEOLIA ES SHROPSHIRE LIMITED 6.5 29.0
    VEOLIA ES STAFFORDSHIRE LIMITED 6.5 26.5
    ALTRAN UK LIMITED 7.0 30.0
    ATKINS LIMITED 7.5 31.0
    EVENING STANDARD LIMITED 7.5 27.5

    If you have a client that is late or simply refusing to pay your invoice, see advice on what to do about an unpaid invoice.
    Do you have a dispute with a business?
    Make it public