Published reports

W. H. MALCOLM LIMITED

Company number: SC035770

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

Reporting period:

1 February 2026 to 31 July 2026

Report filed on:

29 August 2026

Approved by:

Alan Charles Palmer


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: 54 days

Total value paid:

  • within 30 days: £28,318,525  (46%)
  • in 31 to 60 days: £22,485,377  (36%)
  • in 61 days or more: £11,308,801  (18%)

Invoices paid:

  • within 30 days: 20%
  • in 31 to 60 days: 41%
  • in 61 days or more: 39%

Late and disputed:

  • total value of payments due in the reporting period which have not been paid within the agreed period: £2,189,519
  • 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

0 days

Longest standard payment period

90 days

Standard payment terms

W H Malcolm Ltd standard payment terms are 60 days end of month. Some non-standard payment terms are mutually agreed with individual suppliers and must be approved by senior management.

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

90 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 are principally a logistics business with a construction services division. Within that construction services division, a small number of payments to contractors (<2%) include retentions which are paid at the end of the defects liability period, which can vary depending on the type of work involved.

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

At the end of the defect liability period, a review of the contractor's work is carried by our surveying department in conjunction with the contractor and if no defects remain, the retention is released.

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

7%

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

2%

Dispute resolution process

W H Malcolm Ltd is committed to dealing with its suppliers in a fair, honest and professional manner, and where necessary aims to resolve disputes in a timely manner. Payment enquiries are initially handled by our Head Office purchase ledger department. If the matter cannot be resolved by them, queries are then referred to the relevant department head or line 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