Published reports

ADAM SMITH INTERNATIONAL LTD

Company number: 02732176

This information is as reported by the business, and responses are in their own words.

Reporting period:

1 July 2025 to 31 December 2025

Report filed on:

18 March 2026

Approved by:

Jalpa Patel


Payment statistics

Average time taken to pay invoices: 18 days

Total value paid:

  • within 30 days: £11,998,397  (93%)
  • in 31 to 60 days: £765,226  (6%)
  • in 61 days or more: £117,195  (< 1%)

Invoices paid:

  • within 30 days: 92%
  • in 31 to 60 days: 6%
  • in 61 days or more: 2%

Late and disputed:

  • total value of payments due in the reporting period which have not been paid within the agreed period: £882,420
  • payments due in the reporting period which have not been paid within the agreed period: 8%
  • not made in the reporting period due to a dispute: 0%

Payment terms

Shortest standard payment periods

0 days

Longest standard payment period

60 days

Standard payment terms

Invoices are expected to be submitted by CoB of the second working day of the month following the period of work, to quality for our standard payment terms of 30 days. Failure to adhere to this deadline could result in delayed payment terms of up to 60 days.

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

Invoices are submitted either through our supplier billing portal or emailed directly to the accounts payable function. Any concerns are submitted to the central AP mailbox whereby investigation and resolution KPIs should see the matter resolved within 3 days.

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