THE LIVERPOOL FOOTBALL CLUB AND ATHLETIC GROUNDS LIMITED
Company number: 00035668
Reporting period:
1 June 2025 to 30 November 2025
Report filed on:
19 January 2026
Approved by:
EMMA GRIFFIN
Contracts and payments
Do any of this business's construction contracts with its suppliers include retention clauses? Yes
Payment statistics
Average time taken to pay invoices: 30 days
Total value paid:
- within 30 days: £227,511,704 (77%)
- in 31 to 60 days: £61,251,496 (21%)
- in 61 days or more: £6,993,130 (2%)
Invoices paid:
- within 30 days: 69%
- in 31 to 60 days: 27%
- in 61 days or more: 4%
Late and disputed:
- total value of payments due in the reporting period which have not been paid within the agreed period: £6,993,130
- payments due in the reporting period which have not been paid within the agreed period: 4%
- not made in the reporting period due to a dispute: 0%
Payment terms
Shortest standard payment periods
30 days
Longest standard payment period
60 days
Standard payment terms
The company shall pay for the work on the last working day of the month following the month of receipt of a valid value added tax (VAT) invoice from the supplier.
Were there any changes to the standard payment terms in the reporting period?
No
Were suppliers notified or consulted about these changes before they were made?
N/A
Maximum contractual payment period agreed
60 days
No further comment provided
Any other information about payment terms
No further comment provided
Retention clauses
How does this business use retention clauses?
Retention clauses are used in specific circumstances:
Retention clauses inlcuded for specific capital expenditure/construction contracts
Does this business only use retention clauses in construction contracts above a specific contract sum?
No
Does this business use a standard percentage rate in retention clauses?
No
Does this business apply retention clause practices that are no more onerous than those applied to it on the same project?
No
Releasing money under a retention clause
Process for releasing money this business has deducted or retained under a retention clause
once the completed work is signed off
Is the money released in stages?
No
Amount retained from suppliers in the reporting period
Amount retained stated as a percentage of the money retained from this business by its clients
0%
Amount retained stated as a percentage of the total construction payments made by this business
5%
Dispute resolution process
The supplier is advised to contact the Purchase Ledger Department via a dedicated email address or telephone number for all payment and transactional disputes. A member of the team will respond to all emails received within 24 hours. If the query cannot be resolved this will either be escalated to the relative department or to Senior Management for further action.
Other payment information
Has this business signed up to a code of conduct or standards on payment practices? If so, which?
For example, signatories to The Fair Payment Code must commit to paying 95% of their invoices within 60 days.
No, this business has not signed up to a code of conduct or standards on payment practices.
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.
Yes
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.
No
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?
No
During the reporting period, did the business deduct sums from payments as a charge for remaining on a supplier list?
No