Their own payment-practices filing · gov.uk
E.H.Booth & CO.,Limited pays suppliers in 32 days on average — within its stated 7–60 day terms
Their H2 2026 filing puts the average 25 days past the shortest term they state (7 days), still within their 60-day upper term.
- Their stated terms
- 7–60 days
- Paid outside agreed terms
- 29% of invoices
- Paid after 61+ days
- 1%
- Reporting period
- 29 Mar 2026 – 28 Sept 2026
- Source
- their gov.uk filing, filed 9 Oct 2026
Self-reported figures from their statutory filing. How this is compiled.
Terms vs reality · their H2 2026 filing
Paid within their stated range — 32 against 7–60 days
Where their invoices landed · share of all invoices
The pattern · last 6 of 17 reports
42 → 32 days — getting faster
The read · computed from their figures
E.H.Booth & CO.,Limited's H2 2026 filing puts their average at 32 days against stated terms of 7–60 days; 29% of invoices were paid outside agreed terms and 1% took 61 days or longer. Filed 9 Oct 2026.
The direction is faster: from 42 days in H1 2024 to 32 now — 10 days faster across their last 6 reports.
On the latest reported averages: Faster than 66% of the 815 large companies reporting in wholesale & retail trade.
That is 17 statutory periods on record (earliest H2 2018) — a historical record, not a promise for a new invoice.
What they tell their suppliers
In their own words · from the filing
Standard payment terms
Booths standard payment terms are 45 days from the date of invoice with credits due to EH Booths and Co Ltd offset against the next available payment. Terms may vary in accordance with the individual agreements made to suppliers.
Dispute resolution
EH Booth & Co Ltd is committed to working with its suppliers in a fair and timely manner to resolve all disputes quickly. To simplify processing all invoices are received into the company either through an e-invoicing portal or via a dedicated email linked into our system. The system then automatically validates purchase order invoices or assigns an invoice approver for certain non-stock items. If a dispute has arisen either by price or volume discrepancy, EH Booth & Co Ltd will always resolve the matter with reference to the original invoice and not ask suppliers to credit and re-invoice once the matter has been cleared. This does result in a technical late payment but is in agreement with the supplier as once resolved the cleared invoice will be processed on the next available payment r
Every statutory report on record
Most recent first.
| Period | Avg days | Outside terms | 61+ days | Filed |
|---|---|---|---|---|
| H2 2026 | 32 | 29% | 1% | 9 Oct 2026 |
| H1 2026 | 30 | 31% | 1% | 9 Apr 2026 |
| H2 2025 | 40 | 35% | 5% | 22 Oct 2025 |
| H1 2025 | 42 | 30% | 3% | 15 Apr 2025 |
| H2 2024 | 43 | 32% | 4% | 11 Oct 2024 |
| H1 2024 | 42 | 33% | 5% | 29 Apr 2024 |
| H2 2023 | 45 | 37% | 8% | 20 Oct 2023 |
| H1 2023 | 46 | 43% | 12% | 25 Apr 2023 |
| H2 2022 | 42 | 38% | 5% | 20 Oct 2022 |
| H1 2022 | 47 | 42% | 8% | 28 Apr 2022 |
| H2 2021 | 49 | 45% | 6% | 19 Oct 2021 |
| H1 2021 | 44 | 44% | 7% | 7 Apr 2021 |
| H2 2020 | 45 | 47% | 5% | 12 Oct 2020 |
| H1 2020 | 42 | 52% | 5% | 15 Apr 2020 |
| H2 2019 | 39 | 58% | 5% | 17 Oct 2019 |
| H1 2019 | 44 | 70% | 9% | 25 Apr 2019 |
| H2 2018 | 42 | 69% | 9% | 30 Oct 2018 |
On the public register · Companies House
Company record
- Status
- Active
- Type
- Private Limited Company
- Incorporated
- 31 Oct 1896
- Registered office
- BOOTHS CENTRAL OFFICE, PRESTON, PR2 5BX
Illustrative · working-capital arithmetic
What a 32-day cycle ties up
A worked example, not a finding. On a hypothetical £12k/month account, at a 32-day vs a 7-day payment cycle.
Late Payment Act. The Late Payment of Commercial Debts (Interest) Act 1998 lets a supplier charge statutory interest and fixed compensation on invoices paid past agreed terms. Work out what a late invoice is worth → Whether it applies depends on your contract — check with an adviser.
Quick answers · E.H.Booth & CO.,Limited
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How UK payment reporting works
What is a Payment Practices Report?
What does "paid outside agreed terms" mean?
How often is this data updated?
Is this official government data?
How this is compiled. Built from official records only: Companies House and the gov.uk payment-practices service. The payment figures are self-reported — companies over the size threshold must file them by law and the board signs them off. No credit-agency data. The numbers are theirs; the plain-English read is ours. This is information compiled from public records under the Open Government Licence v3.0 — not a credit rating and not advice.
The 31-day comparison figure is the median across 6,104 companies with a current statutory report — every sector pooled, not an average of sector medians (how the figure is built).
Report PL-00049933 · latest period to 28 Sept 2026
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