Published reports

ARNOLD CLARK AUTOMOBILES LIMITED

Company number: SC036386

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

Reporting period:

1 January 2026 to 30 June 2026

Report filed on:

30 July 2026

Approved by:

Stuart Thorpe


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: 19 days

Total value paid:

  • within 30 days: £3,088,826,188  (87%)
  • in 31 to 60 days: £357,623,195  (10%)
  • in 61 days or more: £103,001,099  (3%)

Invoices paid:

  • within 30 days: 72%
  • in 31 to 60 days: 25%
  • in 61 days or more: 3%

Late and disputed:

  • total value of payments due in the reporting period which have not been paid within the agreed period: £191,309,585
  • payments due in the reporting period which have not been paid within the agreed period: 9%
  • not made in the reporting period due to a dispute: 10%

Payment terms

Shortest standard payment periods

3 days

Longest standard payment period

180 days

Standard payment terms

Arnold Clark Automobiles Limited agrees appropriate payment terms with its suppliers, based on the nature of the transaction. The Company, as standard, pays its suppliers no later than the last day of the month following the month in which the invoice is received. Individual agreements are in place for manufacturer vehicle purchases, depending on the timing and nature of the transaction and the individual manufacturer’s conditions. These can vary from 3 days from the date of first registration to extended credit terms of up to 180 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

180 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:

We include retention clauses where we consider works to be at higher risk of defects or where projects are considered to be longer term or higher value

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?

Yes:

We are not a contractor so not subject to any clauses

Releasing money under a retention clause

Process for releasing money this business has deducted or retained under a retention clause

We retain a percentage as agreed in the contract terms. 50% of the retention is then released on practical completion of the project. The remaining 50% is released at the later of one year from the practical completion of the project and when all identified defect/snags have been resolved.

Is the money released in stages?

Yes:

50% on practical completion
50% at the later of one year from the practical completion of the project and when all identified defect/snags have been resolved

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

0%

Dispute resolution process

The Company is committed to dealing with its suppliers in a fair, honest and professional manner as well as pursuing best value for our business. We aim to resolve disputes in a timely manner. Any queries in relation to invoices are initially handled by the supplier’s regular contact at the branch or Head Office. Escalation of disputes is co-ordinated by our Head Office accounts team. If the matter cannot be resolved by our Head Office accounts team, it would be passed to the relevant Head of Department or Manager.

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.

No

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