UK Late Payments Report - (updated 2024-06-07 )



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 20172018201920202021202220232024
    2017 43.440.041.741.240.240.238.936.9
    2018-36.936.337.136.236.035.936.1
    2019--35.136.335.034.333.932.2
    2020---38.336.534.032.728.4
    2021----36.135.935.832.2
    2022-----34.733.931.2
    2023------34.031.0
    2024-------35.0



    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 PHYLLIS TUCKWELL MEMORIAL HOSPICE LIMITED 01063033 Other human health activities 722
    2 ADMIRAL LAW LIMITED 08023665 Solicitors 643
    3 KR MEDIA UK LIMITED 05269703 Advertising agencies 503
    4 L&Q NEW HOMES LIMITED 04828168 Buying and selling of own real estate 230
    5 ERNST & YOUNG (ASIA-PACIFIC) SERVICES LIMITED 07239694 Accounting and auditing activities 228
    6 MINSTER LAW LIMITED 04659625 Solicitors 196
    7 SYNNOVIS ANALYTICS LLP OC392043 ne Supplied 169
    8 ERNST & YOUNG (EMEIA) SERVICES LIMITED 06613918 Accounting and auditing activities 166
    9 PRADA RETAIL UK LIMITED 03299599 Retail sale of clothing in specialised stores 138
    10 CANARY WHARF LIMITED 01971312 Development of building projects 132
    11 RECKITT BENCKISER HEALTHCARE INTERNATIONAL LIMITED 02741587 Manufacture of household and sanitary goods and of toilet requisites 129
    12 SLATER & GORDON (UK) 1 LIMITED 07895497 Activities of head offices 128
    13 RECKITT BENCKISER (UK) LIMITED 03982446 Manufacture of household and sanitary goods and of toilet requisites 128
    14 GALLIARD DEVELOPMENTS LIMITED 09158234 Other business support service activities not elsewhere classified 127
    15 RECKITT BENCKISER HEALTHCARE (UK) LIMITED 00261312 Manufacture of household and sanitary goods and of toilet requisites 125
    16 BALL BEVERAGE PACKAGING EUROPE LIMITED 02554348 Other service activities not elsewhere classified 125
    17 AB INBEV UK LIMITED 03982132 Manufacture of beer 118
    18 ALSTOM ENGINEERING AND SERVICES LIMITED 02235994 Manufacture of railway locomotives and rolling stock 117
    19 FERRARIS PISTON SERVICE LIMITED 04148298 Wholesale trade of motor vehicle parts and accessories 116
    20 ARRIVA RAIL NORTH LIMITED 04337712 Passenger rail transport, interurban 116
    21 ADVANCED COMPUTER SOFTWARE GROUP LIMITED 05965280 Activities of other holding companies not elsewhere classified 115
    22 THE BOOK DEPOSITORY LIMITED 05124926 Retail sale of newspapers and stationery in specialised stores 115
    23 ARDAGH METAL PACKAGING TRADING UK LIMITED 07832417 Combined office administrative service activities 114
    24 TELEFONICA UK LIMITED 01743099 Wireless telecommunications activities 113
    25 CAPITA SECURE INFORMATION SOLUTIONS LIMITED 01593831 Manufacture of telegraph and telephone apparatus and equipment 112
    26 BIBENDUM OFF TRADE LIMITED 01655729 Agents involved in the sale of food, beverages and tobacco 112
    27 KIMBERLY-CLARK EUROPEAN SERVICES LIMITED 04071548 Financial intermediation not elsewhere classified 109
    28 CCEP GROUP SERVICES LIMITED 08819390 Activities of head offices 109
    29 OFFICE ANGELS LIMITED 01985032 Temporary employment agency activities 108
    30 DOBBIES GARDEN CENTRES LIMITED SC010975 Other business support service activities not elsewhere classified 107
    31 YOUGOV PLC 03607311 Market research and public opinion polling 106
    32 STAPLETON'S (TYRE SERVICES) LIMITED 00332098 Wholesale trade of motor vehicle parts and accessories 106
    33 DRUCK LIMITED 01590333 Manufacture of electronic measuring, testing etc. equipment, not for industrial process control 104
    34 MONDELEZ UK CONFECTIONERY PRODUCTION LIMITED 00474310 Manufacture of cocoa and chocolate confectionery 103
    35 KENNEDYS LAW LLP OC353214 ne Supplied 102
    36 MSIX COMMUNICATIONS LIMITED 06665820 Advertising agencies 101
    37 LRC PRODUCTS LIMITED 00698371 Manufacture of basic pharmaceutical products 101
    38 CSIB (NO.1) LIMITED 07242304 Activities of head offices 100
    39 SEALED AIR LIMITED 03443946 Manufacture of plastic packing goods 99
    40 WBA (IT SERVICES) INTERNATIONAL LIMITED 03946622 Other information technology service activities 99
    41 DIESEL (LONDON) LIMITED 03005257 Wholesale of clothing and footwear 98
    42 TENNENT'S NI LIMITED R0000299 Wholesale of wine, beer, spirits and other alcoholic beverages 98
    43 ENGELS (NO.1) LIMITED 00515994 Non-trading company 97
    44 CREATION COMMUNICATIONS LIMITED 05619191 Non-trading company 97
    45 MINDSHARE MEDIA UK LIMITED 03425312 Advertising agencies 97
    46 JOHN DEWAR AND SONS LIMITED 00613551 Distilling, rectifying and blending of spirits 97
    47 WILLIAM GRANT & SONS BRANDS LIMITED 08871077 Wholesale of wine, beer, spirits and other alcoholic beverages 97
    48 PLADIS (UK) LIMITED 02506007 Manufacture of rusks and biscuits; manufacture of preserved pastry goods and cakes 95
    49 GKN AEROSPACE SERVICES LIMITED 00355922 Manufacture of air and spacecraft and related machinery 95
    50 TATA STEEL UK LIMITED 02280000 Manufacture of basic iron and steel and of ferro-alloys 95
    51 TT ELECTRONICS IOT SOLUTIONS LIMITED 00236394 Manufacture of other electrical equipment 94
    52 NTT UNITED KINGDOM LIMITED 01505004 Other information technology service activities 94
    53 JDR CABLE SYSTEMS LIMITED SC186794 Activities of head offices 93
    54 KERRY INGREDIENTS (UK) LIMITED 00329695 Manufacture of other food products not elsewhere classified 93
    55 REYNOLDS PORTER CHAMBERLAIN LLP OC317402 ne Supplied 93
    56 ESSENCEMEDIACOM SCOTLAND LIMITED 03296603 Advertising agencies 92
    57 DAC BEACHCROFT CLAIMS LIMITED 04218278 Solicitors 92
    58 COCA-COLA EUROPACIFIC PARTNERS GREAT BRITAIN LIMITED 00027173 Manufacture of soft drinks; production of mineral waters and other bottled waters 92
    59 UNITED BISCUITS (UK) LIMITED 02506007 Manufacture of rusks and biscuits; manufacture of preserved pastry goods and cakes 91
    60 DRAX HYDRO LIMITED 08654218 Trade of electricity 91
    61 CMBC SUPPLY LIMITED 08626420 Manufacture of beer 91
    62 MEDIACOM UK LIMITED 01199309 Advertising agencies 91
    63 WALKERS SNACKS (DISTRIBUTION) LIMITED 03566410 Other business support service activities not elsewhere classified 90
    64 NOV DOWNHOLE EURASIA LIMITED 04514250 Support activities for petroleum and natural gas extraction 90
    65 GREENCORE GROCERY LIMITED 01754279 Manufacture of prepared meals and dishes 90
    66 PLEXUS CORP (UK) LIMITED SC146948 Manufacture of other electrical equipment 90
    67 JACOBS DOUWE EGBERTS GB LTD 00999990 Wholesale of coffee, tea, cocoa and spices 90
    68 WAVEMAKER LIMITED 04078547 Advertising agencies 89
    69 SMITHS MEDICAL INTERNATIONAL LIMITED 00362847 Manufacture of other plastic products 89
    70 MOLSON COORS BREWING COMPANY (UK) LIMITED 00026018 Manufacture of beer 89
    71 FNZ (UK) LTD 05435760 Activities of other holding companies not elsewhere classified 88
    72 DKH RETAIL LIMITED 07063508 Wholesale of clothing and footwear 88
    73 PZ CUSSONS BEAUTY LLP OC364213 ne Supplied 88
    74 DS SMITH PAPER LIMITED 00058614 Manufacture of paper and paperboard 88
    75 PPG ARCHITECTURAL COATINGS UK LIMITED 00436135 Manufacture of paints, varnishes and similar coatings, mastics and sealants 88
    76 DIALOG SEMICONDUCTOR LIMITED 03505161 Activities of head offices 88
    77 ILLUMINA CAMBRIDGE LIMITED 03625145 Research and experimental development on biotechnology 87
    78 GSF CAR PARTS LIMITED 01779084 Retail trade of motor vehicle parts and accessories 87
    79 KUHN FARM MACHINERY(U.K.)LIMITED 00996289 Wholesale of agricultural machinery, equipment and supplies 87
    80 KELLOGG COMPANY OF GREAT BRITAIN,LIMITED 00199171 Manufacture of other food products not elsewhere classified 87
    81 KERRY FOODS LIMITED 02604258 Production of meat and poultry meat products 87
    82 GALDERMA (U.K.) LIMITED 00715401 Wholesale of pharmaceutical goods 86
    83 ARCONIC MANUFACTURING (GB) LIMITED 00633328 Aluminium production 86
    84 RS INTEGRATED SUPPLY UK LIMITED 04188491 Wholesale of other intermediate products 86
    85 GREENCORE PREPARED MEALS LIMITED 00298325 Manufacture of other food products not elsewhere classified 86
    86 VF NORTHERN EUROPE SERVICES LIMITED SC081872 Retail sale of clothing in specialised stores 85
    87 EATON ELECTRIC LIMITED 04617032 Manufacture of other electrical equipment 85
    88 DNATA CATERING UK LIMITED 08005515 Other retail sale not in stores, stalls or markets 84
    89 BOOTS MANAGEMENT SERVICES LIMITED 07073438 Other business support service activities not elsewhere classified 84
    90 WH SMITH HOSPITALS LIMITED 03981392 Other retail sale in non-specialised stores 83
    91 WINNINGTON CHP LIMITED 08568552 Steam and air conditioning supply 83
    92 NOKIA UK LIMITED 02650571 Other telecommunications activities 83
    93 H.J. HEINZ MANUFACTURING UK LIMITED 00147624 Manufacture of other food products not elsewhere classified 83
    94 GILLETTE U.K. LIMITED 00254912 Manufacture of perfumes and toilet preparations 83
    95 PHARM RESEARCH ASSOCIATES (UK) LIMITED 03247443 Data processing, hosting and related activities 83
    96 STEWARTS LAW LLP OC329883 ne Supplied 82
    97 PTS GROUP LIMITED 02219435 Agents involved in the sale of timber and building materials 82
    98 CEVA LOGISTICS LIMITED 01291251 Other transportation support activities 82
    99 DENTONS EUROPE LLP OC316822 ne Supplied 82
    100 MONDELEZ UK R&D LIMITED 03841804 Other research and experimental development on natural sciences and engineering 81



    Percentage invoices not paid within agreed terms - 100 Worst payers

    Rank Company Name Company Number Sector (SIC) % invoices not paid within terms
    1 FINANCIAL TIMES GROUP LIMITED 00879531 Activities of other holding companies not elsewhere classified 100
    2 NIKKEI FT LEARNING LIMITED 10796408 Other education not elsewhere classified 100
    3 ST. CLEMENTS PRESS (1988) LIMITED 02174119 Printing of newspapers 100
    4 TUI UK TRANSPORT LIMITED 01014599 Other service activities not elsewhere classified 100
    5 VALERO EQUITY SERVICES LTD 02203164 Activities of other holding companies not elsewhere classified 100
    6 JIMMY CHOO GROUP LIMITED 09198021 Activities of other holding companies not elsewhere classified 100
    7 VALERO HOLDCO UK LTD 07541674 Activities of financial services holding companies 100
    8 KR MEDIA UK LIMITED 05269703 Advertising agencies 100
    9 PITNEY BOWES FINANCE LIMITED 00820730 Financial leasing 100
    10 CIRCUIT LAUNDERETTE SERVICES LTD. 02944540 Other business support service activities not elsewhere classified 100
    11 CAIRN ENERGY HYDROCARBONS LIMITED SC172470 Extraction of crude petroleum 100
    12 BLUE BOAR MOTORWAYS LIMITED 00637848 Retail sale of automotive fuel in specialised stores 99
    13 PTS GROUP LIMITED 02219435 Agents involved in the sale of timber and building materials 99
    14 ROADCHEF MOTORWAYS LIMITED 01123082 Retail sale of automotive fuel in specialised stores 99
    15 FIRST MOTORWAY SERVICES LIMITED 03126731 Hotels and similar accommodation 99
    16 ROADCHEF DEVELOPMENT HOLDINGS LIMITED 03745584 Activities of head offices 99
    17 ASD LIMITED 01370600 Wholesale of metals and metal ores 99
    18 CARLSBERG MARSTON'S BREWING COMPANY LIMITED 00078439 Manufacture of beer 99
    19 CHARLES TAYLOR ADJUSTING LIMITED 01994696 Other business support service activities not elsewhere classified 97
    20 JAMES CROPPER PUBLIC LIMITED COMPANY 00030226 Manufacture of paper and paperboard 97
    21 DRIVETECH (UK) LIMITED 03636328 Driving school activities 97
    22 THOMPSON AERO SEATING LIMITED NI032654 Manufacture of other transport equipment not elsewhere classified 97
    23 GUALA CLOSURES UCP LIMITED SC119026 Manufacture of other plastic products 97
    24 LAMEX AGRIFOODS LIMITED 02021105 Non-specialised wholesale trade 97
    25 APLEONA UK LIMITED 04073907 Combined facilities support activities 97
    26 C-RETAIL LIMITED 07139142 Retail sale of clothing in specialised stores 96
    27 FTI CONSULTING LLP OC372614 ne Supplied 96
    28 THE CDA GROUP LIMITED 02621460 Manufacture of electric domestic appliances 96
    29 NBCUNIVERSAL INTERNATIONAL NETWORKS ACQUISITIONS LIMITED 05308780 Motion picture distribution activities 96
    30 GB RAILFREIGHT LIMITED 03707899 Freight rail transport 96
    31 NUMATIC INTERNATIONAL LIMITED 00773331 Manufacture of electric domestic appliances 96
    32 WREN KITCHENS LIMITED 06799478 Cutting, shaping and finishing of stone 96
    33 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) 96
    34 ROADCHEF LIMITED 01713437 Activities of head offices 95
    35 TRAVIS PERKINS PLC 00824821 Non-specialised wholesale trade 95
    36 SIEMENS GAMESA RENEWABLE ENERGY LIMITED 10253129 Construction of utility projects for electricity and telecommunications 95
    37 ERNST & YOUNG (ASIA-PACIFIC) SERVICES LIMITED 07239694 Accounting and auditing activities 94
    38 F.W. THORPE PUBLIC LIMITED COMPANY 00317886 Manufacture of electric lighting equipment 94
    39 VOLAC INTERNATIONAL LIMITED 02576295 Manufacture of other milk products 94
    40 R&R ICE CREAM UK LIMITED 00901522 Manufacture of ice cream 94
    41 EUROCAPS LIMITED 02878879 Manufacture of other food products not elsewhere classified 94
    42 BAXTERS FOOD GROUP LIMITED SC023572 Manufacture of fruit and vegetable juice 94
    43 DORCHESTER HOTEL LIMITED 01229635 Hotels and similar accommodation 94
    44 FNZ (UK) LTD 05435760 Activities of other holding companies not elsewhere classified 93
    45 RM EDUCATIONAL RESOURCES LTD 03100039 Non-specialised wholesale trade 93
    46 ZENTIA LIMITED 00207732 Manufacture of other non-metallic mineral products not elsewhere classified 93
    47 IPC NETWORK SERVICES LIMITED 02539234 Other telecommunications activities 93
    48 JDR CABLE SYSTEMS LIMITED SC186794 Activities of head offices 93
    49 CHARLIES STORES LIMITED 01761459 Other retail sale in non-specialised stores 93
    50 VPS (UK) LIMITED 04028962 Other service activities not elsewhere classified 93
    51 AUTONEUM GREAT BRITAIN LIMITED 02248334 Other manufacturing not elsewhere classified 93
    52 TI GROUP AUTOMOTIVE SYSTEMS (DEESIDE) LIMITED 03061637 Other business support service activities not elsewhere classified 92
    53 DKH RETAIL LIMITED 07063508 Wholesale of clothing and footwear 92
    54 BAXI HEATING UK LIMITED 03879156 Manufacture of central heating radiators and boilers 92
    55 INTERTEK INTERNATIONAL LIMITED 00087587 Other business support service activities not elsewhere classified 92
    56 WESTBRIDGE FOODS LIMITED 03443712 Other food services 91
    57 DELOITTE GLOBAL SERVICES HOLDINGS LIMITED 07249312 Other business support service activities not elsewhere classified 91
    58 NEAL'S YARD (NATURAL REMEDIES) LIMITED 01597194 Manufacture of perfumes and toilet preparations 91
    59 EMINOX LIMITED 01349209 Manufacture of other fabricated metal products not elsewhere classified 91
    60 UNISYS EUROPE LIMITED 09799479 Business and domestic software development 91
    61 BAKER & BAKER PRODUCTS UK LIMITED 01478292 Manufacture of other food products not elsewhere classified 91
    62 SUPERDRY PLC 07063562 Wholesale of clothing and footwear 90
    63 LAMEX FOODS EUROPE LIMITED 00875838 Non-specialised wholesale of food, beverages and tobacco 90
    64 LOOKERS LIMITED 00111876 Sale of new cars and light motor vehicles 90
    65 MEDACS HEALTHCARE LIMITED 02518546 Temporary employment agency activities 90
    66 CORIN LIMITED 01910453 Manufacture of medical and dental instruments and supplies 90
    67 ABBEY LOGISTICS GROUP LIMITED 02484251 Freight transport by road 90
    68 CAPRICE HOLDINGS LIMITED 01661349 Licensed restaurants 90
    69 MANN + HUMMEL (UK) LIMITED 03152081 Other manufacturing not elsewhere classified 90
    70 EURILAIT LIMITED 02667268 Wholesale of dairy products, eggs and edible oils and fats 90
    71 RANK GROUP GAMING DIVISION LIMITED 03213743 Activities of head offices 90
    72 ENERSYS LTD. 00731261 Manufacture of batteries and accumulators 89
    73 CMBC SUPPLY LIMITED 08626420 Manufacture of beer 89
    74 SEACHILL UK LIMITED 00481280 Manufacture of prepared meals and dishes 89
    75 JAMES WALKER & CO. LIMITED 02432592 Manufacture of other rubber products 89
    76 EDEN FARM LIMITED 00820872 Other food services 89
    77 BESPAK EUROPE LIMITED 03515896 Manufacture of basic pharmaceutical products 89
    78 WESTBRIDGE FURNITURE DESIGNS LIMITED 05149939 Manufacture of other furniture 88
    79 RM EDUCATION LTD 01148594 Other information technology service activities 88
    80 SUPERGROUP INTERNET LIMITED 07139044 Other retail sale not in stores, stalls or markets 88
    81 SHORT BROTHERS PLC NI001062 Other manufacturing not elsewhere classified 88
    82 BELFIELD FURNISHINGS LIMITED 04416650 Manufacture of soft furnishings 88
    83 ADVANCED COMPUTER SOFTWARE GROUP LIMITED 05965280 Activities of other holding companies not elsewhere classified 88
    84 QUALCOMM TECHNOLOGIES INTERNATIONAL, LTD. 03665875 Wireless telecommunications activities 88
    85 ARCHER (UK) LIMITED SC229291 Support activities for petroleum and natural gas extraction 87
    86 IG DESIGN GROUP UK LIMITED 02265899 Manufacture of other articles of paper and paperboard not elsewhere classified 87
    87 LOOKERS PLC 00111876 Sale of new cars and light motor vehicles 87
    88 UNISYS LIMITED 00103709 Business and domestic software development 87
    89 REHAU LIMITED 00722004 Manufacture of other plastic products 87
    90 WILLIAM HILL ORGANIZATION LIMITED 00278208 Gambling and betting activities 87
    91 W & J LINNEY LIMITED 00137552 Printing not elsewhere classified 87
    92 CIENA GLOBAL PRODUCTS COMPANY, LTD. 13064681 Other telecommunications activities 87
    93 TRELLEBORG SEALING SOLUTIONS UK LIMITED 00446036 Manufacture of other rubber products 87
    94 LIQUID TELECOMMUNICATIONS LIMITED 04946019 Other telecommunications activities 87
    95 WORKING TITLE FILMS LIMITED 02755827 Motion picture production activities 86
    96 ERNST & YOUNG (EMEIA) SERVICES LIMITED 06613918 Accounting and auditing activities 86
    97 FIRSTPORT GROUP LIMITED 04352396 Activities of head offices 86
    98 BELRON UK LIMITED 00494648 Maintenance and repair of motor vehicles 86
    99 XEROX LIMITED 00575914 Manufacture of office machinery and equipment (except computers and peripheral equipment) 86
    100 CUBIS SYSTEMS LIMITED NI692328 Manufacture of other plastic products 85


    Analysis by sector


    Companies belonging to the sectors 'Legal and accounting activities', 'Activities of extraterritorial organisations and bodies', and 'Manufacture of paper and paper products' are the 3 worst sectors for paying invoices, taking on average 96, 73, and 60 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 (20) 96.1 36.2
    2 Activities of extraterritorial organisations and bodies (1) 72.5 38.5
    3 Manufacture of paper and paper products (28) 60.2 37.1
    4 Activities of households as employers of domestic personnel (1) 59.0 31.5
    5 Manufacture of basic metals (16) 54.1 20.5
    6 Manufacture of other non-metallic mineral products (38) 51.1 32.2
    7 Manufacture of beverages (52) 50.8 24.9
    8 Manufacture of electrical equipment (39) 50.5 38.3
    9 Manufacture of other transport equipment (30) 50.1 26.1
    10 Manufacture of fabricated metal products, except machinery and equipment (67) 49.9 28.3
    11 Manufacture of machinery and equipment n.e.c. (87) 48.9 33.2
    12 Manufacture of motor vehicles, trailers and semi-trailers (41) 48.6 26.6
    13 Manufacture of rubber and plastic products (51) 48.5 39.6
    14 Repair of computers and personal and household goods (3) 47.8 35.0
    15 Manufacture of food products (156) 47.6 31.6
    16 Manufacture of basic pharmaceutical products and pharmaceutical preparations (63) 47.1 34.7
    17 Advertising and market research (68) 46.2 28.1
    18 Veterinary activities (5) 46.0 17.4
    19 Manufacture of wearing apparel (5) 46.0 40.5
    20 Repair and installation of machinery and equipment (17) 45.5 24.1
    21 Manufacture of chemicals and chemical products (106) 45.3 28.7
    22 Other manufacturing (74) 44.9 32.1
    23 Manufacture of computer, electronic and optical products (50) 44.2 28.5
    24 Manufacture of textiles (11) 43.9 34.9
    25 Printing and reproduction of recorded media (13) 43.1 33.5
    26 Telecommunications (70) 42.7 24.0
    27 Human health activities (92) 42.0 22.7
    28 Specialised construction activities (93) 41.8 21.6
    29 Manufacture of wood and of products of wood and cork, except furniture; manufacture of articles of straw and plaiting ma (18) 41.3 18.2
    30 Remediation activities and other waste management services. (3) 41.2 42.8
    31 Retail trade, except of motor vehicles and motorcycles (233) 40.6 27.0
    32 Wholesale trade, except of motor vehicles and motorcycles (431) 40.6 28.2
    33 Manufacture of tobacco products (2) 39.0 22.8
    34 Postal and courier activities (6) 38.5 15.1
    35 Services to buildings and landscape activities (34) 38.5 32.0
    36 Scientific research and development (48) 38.5 26.5
    37 Manufacture of furniture (10) 38.3 35.8
    38 Manufacture of coke and refined petroleum products (11) 37.3 19.5
    39 Land transport and transport via pipelines (147) 37.2 18.5
    40 Warehousing and support activities for transportation (50) 36.8 27.8
    41 Manufacture of leather and related products (3) 36.8 28.4
    42 Waste collection, treatment and disposal activities; materials recovery (41) 36.5 21.6
    43 Programming and broadcasting activities (12) 35.7 28.4
    44 Other professional, scientific and technical activities (72) 35.6 27.2
    45 Accommodation (55) 35.4 26.3
    46 Motion picture, video and television programme production, sound recording and music publishing activities (66) 35.1 34.2
    47 Civil engineering (69) 34.5 19.3
    48 Food and beverage service activities (98) 34.1 19.2
    49 Rental and leasing activities (61) 34.0 19.9
    50 Activities of head offices; management consultancy activities (244) 34.0 25.3
    51 Construction of buildings (197) 33.2 19.7
    52 Wholesale and retail trade and repair of motor vehicles and motorcycles (204) 32.9 23.0
    53 Real estate activities (74) 32.7 25.6
    54 Architectural and engineering activities; technical testing and analysis (50) 32.7 28.4
    55 Gambling and betting activities (14) 32.3 34.4
    56 Sports activities and amusement and recreation activities (52) 32.1 17.0
    57 Computer programming, consultancy and related activities (187) 31.7 23.1
    58 Water collection, treatment and supply (19) 31.6 23.1
    59 Other personal service activities (106) 31.5 25.6
    60 Office administrative, office support and other business support activities (352) 31.5 22.7
    61 Publishing activities (62) 30.6 26.4
    62 Residential care activities (32) 30.1 25.1
    63 Water transport (25) 30.0 27.1
    64 Activities of membership organisations (15) 30.0 18.3
    65 Air transport (27) 28.8 23.0
    66 Public administration and defence; compulsory social security (16) 27.8 23.0
    67 Electricity, gas, steam and air conditioning supply (154) 27.4 18.2
    68 Information service activities (35) 27.1 23.2
    69 Libraries, archives, museums and other cultural activities (8) 26.6 26.7
    70 Security and investigation activities (14) 26.0 27.7
    71 Education (258) 25.5 21.7
    72 Financial service activities, except insurance and pension funding (399) 25.4 19.3
    73 Sewerage (1) 25.0 26.0
    74 Creative, arts and entertainment activities (10) 24.9 29.5
    75 Social work activities without accommodation (9) 24.5 13.2
    76 Insurance, reinsurance and pension funding, except compulsory social security (84) 24.3 19.8
    77 Activities auxiliary to financial services and insurance activities (131) 23.7 19.2
    78 Employment activities (90) 23.3 18.7
    79 Travel agency, tour operator and other reservation service and related activities (21) 23.3 15.3


    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 5081 36.7 25.1
    PRI/LTD BY GUAR/NSC (Private, limited by guarantee, no share capital) 106 36.7 21.1
    Limited Liability Partnership 206 31.9 24.3
    Private Unlimited Company 56 31.6 20.6
    Public Limited Company 272 29.6 19.5
    PRI/LBG/NSC (Private, Limited by guarantee, no share capital, use of 'Limited' exemption) 256 25.0 21.5


    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 36.6 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
    MAXI HAULAGE LIMITED 1,501.0 24.0
    AURORA ACADEMIES TRUST 1,468.5 28.5
    DENMAUR INDEPENDENT PAPERS LIMITED 1,390.0 40.5
    RENEWABLE ENERGY SYSTEMS LIMITED 1,385.0 34.0
    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
    PERKINS ENGINES COMPANY LIMITED 1,329.0 68.5
    ON THE BEACH LIMITED 1,328.5 6.5
    ASHFORDS LLP 1,327.0 22.5
    KAWASAKI PRECISION MACHINERY (UK) LIMITED 1,324.0 72.0
    WDFG UK LIMITED 1,270.0 85.5
    TES GLOBAL LIMITED 1,251.5 46.5
    GLOBAL MARINE SYSTEMS LIMITED 1,251.0 28.5
    P&O FERRIES LIMITED 1,219.0 51.5
    SG KLEINWORT HAMBROS BANK LIMITED 1,216.0 15.5
    ANTHEM SCHOOLS TRUST 1,195.5 33.5
    PRYSMIAN POWERLINK SERVICES LIMITED 1,169.0 48.5
    SONIC HEALTHCARE HOLDING COMPANY 1,158.0 4.0
    WISE PAYMENTS LIMITED 1,123.0 25.5
    CMC MARKETS UK PLC 1,121.5 21.5
    KURT GEIGER LIMITED 1,120.5 90.0
    SMR AUTOMOTIVE MIRRORS UK LIMITED 1,093.5 71.5
    VITALITY CORPORATE SERVICES LIMITED 1,084.0 19.0
    BSI ASSURANCE UK LIMITED 1,076.0 29.0
    BSI STANDARDS LIMITED 1,076.0 37.0
    HEALTH SERVICES LABORATORIES LLP 1,066.0 31.5
    HSL (ANALYTICS) LLP 1,066.0 13.0
    HSL (FM) LLP 1,066.0 25.0
    HSL PATHOLOGY LLP 1,066.0 21.0
    THE DOCTORS LABORATORY LIMITED 1,066.0 18.5
    W. & G. HARRISON LIMITED 1,064.0 47.0
    CERTSURE LLP 1,058.5 40.5
    BIRMINGHAM DIOCESAN MULTI-ACADEMY TRUST 1,054.5 34.5
    FUERST DAY LAWSON LIMITED 1,045.0 24.0
    PRYSMIAN CABLES & SYSTEMS LIMITED 1,042.0 68.0
    OXFORD NANOPORE TECHNOLOGIES PLC 1,036.0 40.0
    WHITEMEADOW FURNITURE LIMITED 1,035.0 54.0
    TDR CAPITAL LLP 1,032.5 15.5
    FIVE GUYS JV LIMITED 1,027.0 28.5
    TREMCO CPG UK LIMITED 976.5 48.5
    LABEX ANALYTICS LLP 974.0 26.0
    LABEX FACILITIES LLP 974.0 27.0
    UNITED CHURCH SCHOOLS TRUST 948.0 37.0
    UNITED LEARNING TRUST 948.0 36.0
    REVOLUT LTD 918.0 44.0
    CITYSPRINT (UK) LIMITED 907.3 38.0
    SERICA ENERGY (UK) LIMITED 898.0 29.0
    OPEN TEXT UK LIMITED 889.0 34.5
    AVEVA SOLUTIONS LIMITED 887.5 36.0


    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