DECATHLON UK LIMITED
Company number: 03140144
Reporting period:
1 July 2025 to 31 December 2025
Report filed on:
29 January 2026
Approved by:
Franck Laden
Payment statistics
Average time taken to pay invoices: 64 days
Total value paid:
- within 30 days: £46,749,317 (35%)
- in 31 to 60 days: £79,741,363 (60%)
- in 61 days or more: £6,329,961 (5%)
Invoices paid:
- within 30 days: 35%
- in 31 to 60 days: 60%
- in 61 days or more: 5%
Late and disputed:
- total value of payments due in the reporting period which have not been paid within the agreed period: £71,592,635
- payments due in the reporting period which have not been paid within the agreed period: 54%
- not made in the reporting period due to a dispute: 0%
Payment terms
Shortest standard payment periods
7 days
Longest standard payment period
60 days
Standard payment terms
The most frequently used payment tersm are 45 and 60 days net depending on invoicing dates. If supplier's invoices are dated from mid month, the payment terms are set to 45 days net. If the invoices are dated the beginning of the month, the payments terms are set to 60 days net. These are the set standard terms of payment for Decathlon. For rent payments and utility supplies, we hat set 30 days net payments terms.
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
Dispute resolution process
01. Accounting Identification
As soon as the Accounts Payable (AP) team identifies a discrepancy between the invoice and the agreed terms:
Status Change: The invoice must be put on status "Hold" in the EONE system to halt the payment clock, or before reaching accounting the invoice can get refused in GEX by the responsible operation.
The "Undisputed" Rule: If a portion of the invoice is correct (e.g., we agree on £800 of a £1,000 invoice), the £800 should be paid. This limits our liability for interest to the remaining £200.
02. The Formal Rejection (Accounting Level)
Before legal intervention, Accounting Payable must send a Notice of Dispute to the supplier's credit control.
Requirement: Specify the exact reason (e.g., "Article 4.2 of the Service Agreement - Price mismatch").
Request: Formally request a Credit Note for the disputed amount.
03. Escalation to Legal (The "Legal Part")
If the supplier rejects the accounting query or sends a "Final Demand," the file moves to the L&C department.
Evidence Handover: Accounting payable must provide Legal with the "Dispute File" containing:
The original Contract/PO.
The Notice of Dispute sent by Accounting Payable.
All correspondence regarding the disagreement.
Legal Review: Legal assesses the strength of the supplier's claim under the contract terms.
04. Legal Response & Pre-Action Protocol
Once the L&C department takes over, the tone shifts to the formal legal framework of England & Wales:
Letter of Response: If the supplier issues a Letter of Claim, Legal must respond within the protocol timelines (usually 14-30 days)
Alternative Dispute Resolution (ADR): We may propose a "Without Prejudice" meeting or mediation to settle the amount without court proceedings.
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.
Yes
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