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	2017	2018	2019	2020	2021	2022	2023	2024	2025
2017	43.4	40.0	41.8	41.2	40.2	40.1	38.9	37.1	37.8
2018	-	36.9	36.3	37.2	36.3	36.0	36.0	35.3	33.6	18.0
2019	-	-	35.1	36.4	35.0	34.2	33.8	33.9	31.1
2020	-	-	-	38.2	36.4	33.8	33.1	32.0	30.0
2021	-	-	-	-	35.9	35.6	35.6	33.7	30.8
2022	-	-	-	-	-	34.9	33.9	32.5	30.9
2023	-	-	-	-	-	-	34.0	32.9	30.4
2024	-	-	-	-	-	-	-	33.6	30.8
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.