WHITFORD LIMITED carries an average payment time of 49 days, falling outside standard 30-day terms and indicating a persistent tendency toward delayed settlement. The payment distribution shows only 33% of invoices are cleared within 30 days, while the majority (41%) fall in the 31–60 day bracket and a significant 26% extend beyond 60 days. This pattern suggests a structurally slow payment cycle rather than isolated late payments, with no indication of movement toward shorter settlement windows.
With 36% of payments classified as late and over a quarter exceeding 60 days, WHITFORD LIMITED presents a notably unpredictable payment profile that would challenge supplier cash flow planning. The spread across all three time bands — particularly the substantial over-60-day segment — points to inconsistent payment behaviour rather than a stable, albeit slow, rhythm. This variability increases the risk of revenue uncertainty for suppliers operating on tighter liquidity margins.
WHITFORD LIMITED represents a medium-to-high payment risk, and suppliers should exercise caution when extending standard credit terms without additional safeguards. Key risk factors include a 49-day average payment time, a 36% late payment rate, and meaningful exposure in the over-60-day category. To mitigate risk, suppliers should consider shortening credit terms to net 15 or net 20 days, applying credit limits, or requiring partial upfront payment to offset the likelihood of extended settlement delays.
| Reporting Period | Filing Date | Average Time to Pay (days) | Paid within 30 days | Paid 31-60 days | Paid after 60 days | Not Paid within Terms |
|---|---|---|---|---|---|---|
| 01 Jul 2025 - 31 Dec 2025 | 28 Jan 2026 | 49 | 33% | 41% | 26% | 36% |
| 01 Jan 2025 - 30 Jun 2025 | 29 Jul 2025 | 53 | 35% | 44% | 21% | 72% |
This information is as reported by the business, and responses are in their own words.
Standard payment terms
Payment terms are negotiated individually with each supplier.
Were there any changes to the standard payment terms in the reporting period?
No information available
Any other information about payment terms
The Company does not currently have in place a system to capture for all invoices the date of receipt of each invoice. As a consequence the Company has decided to use as the start date the date of invoice. Similarly, the Company’s systems do not have the functionality to identify for all invoices the actual date that the supplier received payment. Also, the Company’s payment systems are set up only to pay invoices on the due date for payment. Accordingly, in its calculation of the time taken to pay each invoice, the Company has added (in accordance with the UK Government’s guidance) the standard time it takes for a payment to clear in the supplier’s bank account (depending on the method of payment). This approach has no doubt contributed to an artificial inflating of the number of days it takes to pay invoices. Accordingly, this should be borne in mind when reviewing the Company’s responses to 1A, 1B and 1C above. Regarding the response to question 1C, if the Company was able to re-set the date of payment 3 days earlier than the payment due date (to ensure each supplier received payment of its invoice in cleared funds), then the actual statistic would be reduced to 16% for this reporting period.
Maximum contractual payment period agreed
180
The Company is committed to dealing with its suppliers in a fair, honest and professional manner while seeking best value for the business. We seek to resolve queries as quickly as possible to everyone’s satisfaction prior to payment being made. Our suppliers can contact AP department via email: gpagliaro@ppg.com and should receive reply within 2 working days. These contact details can be found on the purchase orders
Has this business signed up to a code of conduct or standards on payment practices?
For example, signatories to The Prompt Payment Code must commit to paying 95% of their invoices within 60 days.
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Does this business offer e-invoicing in relation to qualifying contracts?
This is where suppliers can electronically submit and track invoices. It's not just allowing suppliers to email them an invoice.
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Does this business offer supply chain finance?
This is where a supplier who has submitted an invoice can be paid by a third-party finance provider earlier than the agreed payment date. The business would then pay the finance provider the invoiced sum.
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Under its payment practices and policies, can this business deduct sums from payments under qualifying contracts as a charge for remaining on a supplier list?
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During the reporting period, did the business deduct sums from payments as a charge for remaining on a supplier list?
No information available
I can write the first two paragraphs using confirmed data, but I must flag an issue with Instruction 1 and 3.
**The problem:** The company name "Whitford Limited" does not indicate what the company does. Writing factually about their activities or "typical services" would require speculation — which your critical rules correctly prohibit. A company named "Whitford" could operate in any sector.
Here is what I can write factually:
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Whitford Limited is a private limited company registered and actively trading in the United Kingdom. The company operates under the private limited company structure, which provides shareholders with limited liability protection.
Whitford Limited is registered with Companies House under company number 00959015. The company is incorporated in England and Wales, with its registered office located at 11 Stuart Road, Manor Park, Runcorn, Cheshire, WA7 1TH, placing it in the North West of England. The company was incorporated on 28 July 1969, giving it over 55 years of continuous registration.
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**My recommendation:** To complete paragraphs 1 and 3 accurately, you would need the company's SIC code, trading description, or website. I can incorporate that information immediately once provided. Adding invented industry details — even plausible ones — would undermine the directory's reliability.