Published reports

TSL LIMITED

Company number: 04492402

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:

Chetan Sharma


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: 42 days

Total value paid:

  • within 30 days: £192,176,280  (60%)
  • in 31 to 60 days: £119,365,849  (37%)
  • in 61 days or more: £11,415,960  (4%)

Invoices paid:

  • within 30 days: 41%
  • in 31 to 60 days: 42%
  • in 61 days or more: 17%

Late and disputed:

  • total value of payments due in the reporting period which have not been paid within the agreed period: £11,415,960
  • payments due in the reporting period which have not been paid within the agreed period: 17%
  • not made in the reporting period due to a dispute: 5%

Payment terms

Shortest standard payment periods

30 days

Longest standard payment period

45 days

Standard payment terms

Most of the suppliers are on standard terms of end of month following the invoice. Subcontractors are on 35 days, 45 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

45 days

No further comment provided

Any other information about payment terms

No further comment provided

Retention clauses

How does this business use retention clauses?

All construction contracts include retention clauses, and retention clauses are included in standard payment terms.

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?

Yes: 5%

Does this business apply retention clause practices that are no more onerous than those applied to it on the same project?

Yes:

Our retention clauses with our supply chain are aligned to the retention clauses we have with clients on the project

Releasing money under a retention clause

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

Retention is paid at practical completion and after defects period is signed off

Is the money released in stages?

Yes:

50% released at practical completion and 50% after defects period.

Amount retained from suppliers in the reporting period

Amount retained stated as a percentage of the money retained from this business by its clients

51%

Amount retained stated as a percentage of the total construction payments made by this business

1%

Dispute resolution process

Suppliers/subcontractors are informed of any disputes directly by the commercial team or project team. Every effort is taken to resolve disputes in a timely manner. In the event there is no resolution by the people directly involved then it will be escalated to an appropriate senior manager/director.

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