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// payment practices, as filed · company NI023032

Macnaughton Blair Ltd: how it pays its suppliers, from its own filing

Macnaughton Blair Ltd reports paying its suppliers in an average of 53 days, with 56% of invoices paid later than the agreed terms, for the period 1 January 2026 to 30 June 2026. Across the 1,496 companies that report on construction contracts, the median is 31 days and 14% late. Every figure below is the company’s own, approved by a director and published on the government register; this page reproduces it and says what it means for a subcontractor.

53 days

Average days to pay

longer than 89% of the 1,496 filers; median 31 days

56%

Paid later than agreed

a higher share than 94% of filers; median 14%

15%

Paid within 30 days

34% took longer than 60 days

The terms it declares

Standard payment terms
30 to 120 days
Maximum contractual period
120 days
Paid in 31 to 60 days
51%
Paid after 60 days
34%
Not paid because of a dispute
3%
Filed on
15 July 2026

Their standard terms, in their words

Most common terms are 60 Days end of month

Every filing since Jun 2018

Macnaughton Blair Ltd has filed 17 times. The share paid late is down 2 points on the previous filing, and the average days to pay up 1 days. The first filing, for the period to 30 June 2018, reported 65 days and 90% late.

Macnaughton Blair Ltd: share of invoices paid late (bars) and average days to pay (line), every filing since H1 180%50%100%0d45d90dH1 18H1 19H1 20H1 21H1 22H1 23H1 24H1 25H1 26BARS: PAID LATER THAN AGREEDLINE: AVERAGE DAYS TO PAY
The last six filings by Macnaughton Blair Ltd
Period toDays to payPaid lateWithin 30 daysOver 60 days
30 June 20265356%15%34%
31 December 20255258%16%33%
30 June 20255258%17%34%
31 December 20245052%19%30%
30 June 20244950%21%29%
31 December 20234951%20%28%

Retention

This filing declares no retention clauses in its construction contracts. If your subcontract with Macnaughton Blair Ltd does hold retention, the contract governs; the retention piece explains how to get it released.

What this means if you are pricing work for them

The share paid later than agreed is the number to read first, because a short term makes an invoice late sooner and a long one hides lateness inside the term. Macnaughton Blair Ltd is above the median on that measure, so build the delay into your cash flow before you sign. The average days to pay sits over the median.

A worked example on a 30-day term: an invoice of £10,000.00 paid on this company’s average, 23 days after the final date, carries £74.04 of statutory interest at 11.75% plus the fixed sum, £174.04 in all, which the law lets you add without a clause. Run your own figures.

Against the official benchmark: the Department for Business and Trade’s statistics for 2025, published 14 July 2026, put large construction businesses at 33 days to pay with 14% of invoices late by number (13% by value), and all large businesses at 32 days and 15% late. Macnaughton Blair Ltd is slower than the sector figure. Its late share is above the sector figure.

What the register does not show: it is self-reported, large companies only, and the filing covers the whole company, not your contract. Read it alongside the notice rules that decide what you are actually owed, and keep your own dates.

Questions subcontractors ask about Macnaughton Blair Ltd

How long does Macnaughton Blair Ltd take to pay its suppliers?
Macnaughton Blair Ltd reported an average of 53 days to pay an invoice for 1 January 2026 to 30 June 2026, with 15% of invoices paid within 30 days and 34% taking longer than 60 days. The official 2025 figure for large construction businesses is 33 days.
Does Macnaughton Blair Ltd pay late?
By its own filing, 56% of Macnaughton Blair Ltd's invoices were paid later than the agreed terms, against 14% across large construction businesses in 2025 and a median of 14% among the 1,496 companies on this register that declare construction contracts. That is down 2 points on its previous filing (58% for the period to 31 December 2025).
Does Macnaughton Blair Ltd hold retention?
Macnaughton Blair Ltd declares no retention clauses in its construction contracts in this filing. Your subcontract governs; if it holds retention, the contract terms decide when it is released.
Can I charge Macnaughton Blair Ltd interest on a late invoice?
Yes, under the Late Payment of Commercial Debts (Interest) Act 1998, from the day after the final date for payment, at 8% over the Bank of England base rate plus a fixed sum per invoice, without any clause in the contract. The calculator works it out for your figures.

Source: the company’s own report on the government’s payment practices service, report 112875, made under the Reporting on Payment Practices and Performance Regulations 2017 and reproduced under the Open Government Licence v3.0. Register copy taken 2 October 2026; comparisons are against the latest filing of each of the 1,496 companies declaring construction contracts. Figures are as filed, not judged. Not legal advice.