Macfarlan Smith Limited payment practices report
PennyFetch rating based on government data:
Mostly on timeCompanies House no. SC035640
This rating is PennyFetch’s own assessment derived from data self-reported by Macfarlan Smith Limited to the UK government.
Avg. days to pay
42
UK median: 32
Outside agreed terms
21%
UK average: 24%
Trend
Stable
16 reports filed
Payment terms
1 to 90 days
Standard terms
Invoice payment breakdown
How Macfarlan Smith Limited compares
Macfarlan Smith Limited takes an average of 42 days to pay its suppliers, which is 10 days slower than the UK median of 32 days across 9,336 reporting companies. 21% of their invoices fall outside the agreed payment terms, compared to a national average of 24%.
The “outside agreed terms” percentage measures how often the company pays after its own agreed payment terms (1 to 90 days), not against a fixed 30-day standard. A company with long payment terms can still be rated “Good payer” if it consistently meets those terms.
Payment history
| Period | Avg. days | % outside terms | % in 30d | % over 60d |
|---|---|---|---|---|
| Jul 2025 to Dec 2025 | 42 | 21% | 20% | 10% |
| Jan 2025 to Jun 2025 | 42 | 21% | 31% | 18% |
| Jul 2024 to Dec 2024 | 42 | 21% | 12% | 9% |
| Jan 2024 to Jun 2024 | 44 | 13% | 18% | 13% |
| Oct 2023 to Dec 2023 | 54 | 32% | 7% | 23% |
| Apr 2023 to Sept 2023 | 51 | 27% | 17% | 22% |
| Oct 2022 to Mar 2023 | 55 | 30% | 18% | 26% |
| Apr 2022 to Sept 2022 | 45 | 24% | 24% | 18% |
| Oct 2021 to Mar 2022 | 43 | 22% | 19% | 14% |
| Apr 2021 to Sept 2021 | 45 | 27% | 19% | 19% |
| Oct 2020 to Mar 2021 | 46 | 28% | 24% | 19% |
| Apr 2020 to Sept 2020 | 49 | 30% | 17% | 22% |
| Oct 2019 to Mar 2020 | 45 | 20% | 29% | 14% |
| Apr 2019 to Sept 2019 | 42 | 16% | 25% | 12% |
| Oct 2018 to Mar 2019 | 44 | 22% | 26% | 15% |
| Apr 2018 to Sept 2018 | 44 | 18% | 25% | 14% |
PennyFetch sends automatic payment reminders so you don’t have to chase. If they still don’t pay, it calculates statutory interest and generates a Letter Before Action as a PDF.
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All payment statistics on this page are self-reported by Macfarlan Smith Limited to the UK Government Payment Practices Reporting service . The government publishes this data but does not independently verify the figures. Published under the Open Government Licence v3.0.
Most recent report filed: Jan 2026. The rating labels on this page (e.g. “Good payer”, “Often outside terms”) are PennyFetch’s own classifications based on the reported data. They are not government ratings. This page is for informational purposes and does not constitute legal or financial advice.
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