To a business recovery and insolvency expert it may be obvious that a company is heading towards financial difficulty or even insolvency proceedings.  A creditor however may not see the warning signs when a business owner is “putting their head in the sand” and avoiding the reality of the situation.   

Insolvency is not an instant or immediate state. It can take weeks, months or even years for a faltering business to get to the point that it is insolvent.

The two basic methods of assessing whether a company is insolvent are as follows:

Cash Flow Test

Is the business able to pay its debts as and when they fall due or in the reasonably near future? 

Highlighted below are some of the typical indicators we come across prior to a business failing. These on their own may not indicate a failing company but in conjunction with each other may indicate issues. 

If a customer is displaying some of the following behaviours it may be worth probing deeper before extending further credit. Remember that emotions cannot play any part in making that decision.

• Has the customer exceeded their agreed credit terms?
• Have requests for an extension or renegotiation on prices been made?
• Have there been several broken promises of payment?
• Are they making unnecessary invoice disputes to delay matters?
• Are they unable to produce up to date financial information when undertaking credit reviews?
• Are regular reviews of external credit reports undertaken to monitor for detrimental data?
• Are they subject to any pending legal action e.g., CCJ or winding up petition?
• Is the customer ignoring your correspondence and calls?
• Have you had to repeatedly place your customer on stop?
• Has their credit rating been reduced?
• Have they tried to seek credit terms with alternative suppliers?
• Do they have repayment plans with other creditors?
• Do they have a Time to Pay Arrangement with HM Revenue & Customs?
• Has the business lost a key customer that it has not or is unable to replace? 

• Is there an alternative competitor in the market that could potentially reduce their market share?
• Does the customer only have a small number of key clients and how are these performing, have they been subject to a bad debt or insolvency?
• Are they using invoice financing or other funding more frequently?
• Have they sold or refinanced assets?
• Are you able to obtain trade credit insurance for the customer?
• Is the customer laying off staff or making redundancies?

Balance Sheet Test

Are the company assets less than its liabilities?  It is not unusual for a company to have net liabilities so this should be considered alongside the cash flow test.  

As a credit manager it is sometimes difficult to form a view on the publicly available information given that it is historic and does not necessarily reflect the current financial position. This is where an industry specific credit information provider comes into play. This type of credit information provider can provide data gathered from other traders in your industry. This information will build a picture of how the customer is paying other trade suppliers at the current time. 

• Has the company continually required the use of an overdraft?
• Has it submitted its statutory accounts on time?
• Do you have open conversations with your customer?  Are they indicating any financial issues within the company?  Is there a high turnover of staff?  Are there problems with the landlord?
• How old are the directors?  Is any succession planning evident?
• Have long standing directors suddenly resigned?
• Has the business moved to smaller premises?
• Is the company showing reduced profit margins?  It is far too easy to be misled by thinking high turnover leads to bigger profits. If overheads are also growing at an exponential rate, the profitability could in fact be reduced. An often-used quote in the insolvency profession is “turnover is vanity, profit is sanity.”

Legal 

A further test to consider is whether your customer is subject to any pending legal action. 

If the customer is subject to a statutory demand or a County Court Judgement, these are precedents that a creditor could use to follow up with a Winding up Petition after which your customer could be forcibly liquidated. Legal action may be taken as a strong warning signal of pending insolvency if the matter cannot be resolved. 

Trading History

With creditors only being able to issue a winding up petition in certain circumstances during the pandemic, it is more important than ever to closely monitor your customers performance and ensure that you have a robust credit and collection policy. 

Top Service is a key stakeholder in your business credit management function. Our credit reports include everything you need to know before extending further credit.  

Where you might be struggling to collect on your outstanding invoices the effective collections service offered by Top Service is based on a combination of skilled collectors with a pro-active approach to collections, to help your overdue invoice become your customer’s priority for payment.

We along with our trusted partners can offer you support and advice on all credit management matters. 

Contact our helpdesk team today on 01527 518800 to discuss how Top Service can support and help you protect your business.

This article is produced in collaboration with Paul Hughes Director for Restart BTi Licensed Insolvency Practitioners

This week (25^th March 2021) the government has updated the Corporate Insolvency and Governance Act by extending the moratorium period for issuing winding up petitions and statutory demands, against companies, to the 29^th June 2021  in order to relieve pressure being placed on businesses dealing with coronavirus.

To help protect businesses from insolvency a number of changes were introduced under the Corporate Insolvency and Governance Act (2020) (Coronavirus) including the restriction of statutory demands and winding-up petitions which have previously been extended on a number of occasions up until March 2021. 

The now three-month extension until the end of 29^th June 2021, means winding up petitions are prohibited if the statutory demand served was between March 2020 and September 2020.  

Emma Miller, Top Service Company Director said:

“We see the extension of these restrictions as a positive move in that it has given those suppliers the opportunity to see how well a specialised third-party agency can work as an alternative to court action. Suppliers have seen a reduced amount of court fees being paid whilst keeping cash coming into the business. 

At Top Service we have adapted our collections methods to suit the struggles of contacting companies who are working from home and potentially on furlough – achieving great results. We advise members to look at their options for collection, take advice from their collections service provider on the best course of action and consider all options.” 

The temporary measures were introduced in the Corporate Insolvency and Governance Act 2020

Are you struggling to recover the money you are owed?

Top Service debt recovery service is operating normally. Our team are proving that their skills are second to none with the results we are achieving during this challenging time. Top Service members have access to an exclusive combination of no collection, no fee recovery services.Contact our helpdesk team today on 01527 518800 to discuss how Top Service can support and help you protect your business.

The government has this week (16 March 2021) announced the appointment of Liz Barclay as Small Business Commissioner to ‘spearhead the national effort to crackdown on delayed invoices – which cause thousands of small businesses to close every year.’^[1]

The government press statement announced Liz Barclay as the first female Small Business Commissioner to take up the post which was created to help small businesses secure the payments owed to them and to ‘galvanise UK businesses behind a new culture of prompt payment.’

Liz Barclay’s appointment follows reforms to the Prompt Payment Code (PPC) which came into effect earlier this year (January) to crack down on delayed invoices owed to small businesses. Under new reforms, companies that have signed up to the Prompt Payment Code will be obliged to pay small businesses within 30 days – half the time outlined in the previous code.^[2]

Emma Miller, Top Service Company Director said:

“I’m sure this appointment will be welcomed by small business owners. I spend a lot of time talking to and advising our customers on how good and relevant credit information at the start of a business relationship and robust credit management processes throughout the trading cycle, will help to reduce the risk of incurring a bad debt. My hope is that this new appointment will help to create the right culture to further reduce the risk of bad debt.” 

A statement made by the Department for Business, Energy & Industrial Strategy (19 January) confirms that ‘despite almost 3,000 companies having signed the code, poor payment practices are still rife, with many payments delayed well beyond the current 60-day target required for 95% of invoices. Currently, £23.4 billion worth of late invoices are owed to firms across Britain.

Liz Barclay’s appointment also comes following last year’s consultation to ‘increase the scope and powers of the Small Business Commissioner including the power to order payments, levy fines and open investigations based on third-party information.

What is the Prompt Payment Code (PPC)?

The Prompt Payment Code (PPC) is administered by the Chartered Institute of Credit Management on behalf of the Department for Business, Energy and Industrial Strategy (BEIS). Compliance with the principles of the Code is monitored and enforced by the Prompt Payment Code Compliance Board. The Code covers prompt payment, as well as wider payment procedures. 

Top Service Member Benefits

All signatories of the Prompt Payment Code (PPC) are eligible for a 25% discount on Top Service Ltd subscription fee. 

Are you struggling to recover the money you are owed?

Top Service debt recovery service is operating normally. Our team are proving that their skills are second to none with the results we are achieving during this challenging time. Top Service members have access to an exclusive combination of no collection, no fee recovery services.

Contact our helpdesk team today on 01527 518800 to discuss how Top Service Ltd can support and help you protect your business.

https://www.gov.uk/government/news/liz-barclay-named-as-small-business-commissioner-to-lead-crackdown-on-late-payments-to-small-businesses?utm_medium=email&utm_campaign=govuk-notifications&utm_source=3384e69e-25e5-4ce8-b075-3c5e88085d8f&utm_content=daily2

https://www.gov.uk/government/news/government-tackles-late-payments-to-small-firms-to-protect-jobs^[

https://www.gov.uk/government/consultations/increasing-the-scope-and-powers-of-the-small-business-commissioner

^[

New statistics on company and individual insolvencies in England and Wales for February 2021 have been released by the Government Insolvency Service and reports that since the start of the first UK lockdown the overall numbers of company insolvencies have remained low compared to pre-pandemic levels. 

The overall reduction in company insolvencies is in part driven by the range of government support put in place to financially support companies in response to the coronavirus (COVID 19) pandemic^[1] although the true picture of the impact of company and individual insolvencies to the construction industry is likely not to be fully understood until the 12 months ending 2021 as the nation fluctuates between local and national lock down measures. 

To help protect businesses from insolvency a number of changes were introduced under the Corporate Insolvency and Governance Act (2020). The Government announced (Dec 2020) that the temporary restrictions placed on issuing statutory demands and winding up petitions has been extended to 31st March 2021 in order to relieve pressure being placed on businesses dealing with coronavirus (read full article). The extension until the end of March 2021, means winding up petitions are prohibited if the statutory demand served was between March 2020 and September 2020. 

Reported in the Government’s Monthly Insolvency Statistics (February 2021) ‘between 26 June 2020 and 28 February 2021, four companies obtained a moratorium and five companies had a restructuring plan sanctioned by the court. The low number of cases of since the Act came into force is likely to be as a result of the range of Government support provided to companies as mentioned above, including the range of temporary measures that apply until 30 June 2021.’^[2]

Emma Miller, Top Service Company Director says;

“Whilst the support offered by the Government is welcome, I know some of our customers have felt frustrated, in particular with the insolvency restrictions, specifically where the debtor company has a history of non-payment and where overdue invoices date back to pre-pandemic times. At Top Service we advise our members to discuss with us alternative collection options and our customers have seen good collection results from our bespoke collection strategies, whilst maintaining their business relationships.” 

Top Service Ltd debt recovery service is operating normally. Our team are proving that their skills are second to none with the results we are achieving during this challenging time. Top Service members have access to an exclusive combination of no collection, no fee recovery services.

Contact our helpdesk team today on 01527 518800 to discuss how Top Service Ltd can support and help you protect your business.

^[1] https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/969214/Commentary_-_Monthly_Insolvency_Statistics_February_2021.pdf

^[2] https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/969214/Commentary_-_Monthly_Insolvency_Statistics_February_2021.pdf

We started in an old damp building with one typewriter, one photocopier, one landline phone and a fax machine in 1991, at the height of a recession. 

Telephoning the office when out on the road involved finding a working phonebox and having plenty of change! In those days most businesses paid either by cash or cheque and “the cheque must be lost in the post” was a common excuse for late payment.  Another excuse we heard on a few occasions was “I’ve broken my wrist so I’m unable to sign any cheques”. Everything we did was recorded on paper or index cards and stored in boxes, lever arch files or filing cabinets.  Our desks had an anglepoise lamp, a filofax and an adding machine.

Phoenix companies were a regular occurrence in those days due to the recession and lax laws.  Fraud was also prevalent in the construction sector at the time and all our investigation was done the hard way.  We had no computers, no mobile phones and no internet.  We spent hours sitting at microfiche readers staring at blurry screens studying rows of figures in an attempt to unravel frauds and scams.  Our network of members would all get involved in fraud prevention by keeping an ear to the ground for us.  It was like a grapevine of information and, with everyone working together, we were able to stop many fraudsters in their tracks.

There were many more independent businesses 30 years ago.  There has been a lot of consolidation since then, particularly in the builders’ and plumbers’ merchants sector. We now boast the use of cutting-edge credit management technology, in order to provide our members with the most up-to-date and accurate trading data which has never been more important in the wake of the worst economic challenge in decades. 

Lisa Cardus, Founding Director

In celebration of 30 years in business Top Service Ltd are offering a 30-day FREE trial
The 30-day trial is completely commitment free. Customers will have access to an unlimited amount of credit checks and 3 chasing letters as part of the trial. During the trial customers will also have full and unlimited access to the customer service team who are on hand to provide any support required.
To take advantage of this offer customers are requested to register online and complete a short form (Offer valid until 31st March 2021)

From today (1 March 2021) the domestic VAT reverse charge must be used for most supplies of building and construction services.

The charge applies to standard and reduced-rate VAT services:

• for individuals or businesses who are registered for VAT in the UK
• reported within the Construction Industry Scheme

What is the VAT Domestic Reverse Charge for Building & Construction Services and who will it affect?

HMRC has introduced the VAT domestic reverse charge for building and construction services to be enforced from today, 1^st March 2021.

The new VAT reverse charge rules will impact certain Construction Industry Contractors, Trade Contractors and Subcontractors with the aim to defend against on-sale fraud in the construction sector. VAT-registered Contractors who supply construction services to another VAT-registered business will be required to issue a VAT invoice stating that the service is subject to the domestic reverse charge.

The business in receipt of the services must declare the VAT due on that supply to HMRC via a VAT return instead of paying the amount directly to the contractor. In short, the ‘customer receiving the service will have to pay the VAT due to HMRC instead of paying the supplier’.

HMRC guidance sets out what you need to do to be ready for the start of the domestic reverse charge which includes:

• checking whether the reverse charge affects either your sales, purchases or both
• making sure your accounting systems and software are updated to deal with the reverse charge
• considering whether the change will have an impact on your cashflow
• making sure all your staff who are responsible for VAT accounting are familiar with the reverse charge and how it will operate

HMRC guidance clearly outlines when you must use the reverse charge for the following services:

• constructing, altering, repairing, extending, demolishing or dismantling buildings or structures (whether permanent or not), including offshore installation services
• constructing, altering, repairing, extending, demolishing of any works forming, or planned to form, part of the land, including (in particular) walls, roadworks, power lines, electronic communications equipment, aircraft runways, railways, inland waterways, docks and harbours, pipelines, reservoirs, water mains, wells, sewers, industrial plant and installations for purposes of land drainage, coast protection or defence
• installing heating, lighting, air-conditioning, ventilation, power supply, drainage, sanitation, water supply or fire protection systems in any building or structure
• internal cleaning of buildings and structures, so far as carried out in the course of their construction, alteration, repair, extension or restoration
• painting or decorating the inside or the external surfaces of any building or structure
• services which form an integral part of, or are part of the preparation or completion of the services described above – including site clearance, earth-moving, excavation, tunnelling and boring, laying of foundations, erection of scaffolding, site restoration, landscaping and the provision of roadways and other access works

When you must not use the reverse charge

Do not use the charge for the following services, when supplied on their own:

• drilling for, or extracting, oil or natural gas
• extracting minerals (using underground or surface working) and tunnelling, boring, or construction of underground works, for this purpose
• manufacturing building or engineering components or equipment, materials, plant or machinery, or delivering any of these to site
• manufacturing components for heating, lighting, air-conditioning, ventilation, power supply, drainage, sanitation, water supply or fire protection systems, or delivering any of these to site
• the professional work of architects or surveyors, or of building, engineering, interior or exterior decoration and landscape consultants
• making, installing and repairing art works such as sculptures, murals and other items that are purely artistic signwriting and erecting, installing and repairing signboards and advertisements
• installing seating, blinds and shutters
• installing security systems, including burglar alarms, closed circuit television and public address systems

Further information and guidance can be found here on the HM Revenue and Customs website

More information and visual aids can be found on the VAT Reverse technical guide.

Today (26th February 2021) Top Service Ltd marks 30 years of trading in support of the construction industry. Redditch based firm, Top Service is the ‘only credit reference and debt collection agency’ aimed specifically for the construction sector. Founders Lisa Cardus and Kevin Halligan started the company in 1991 with one mission to become ‘the credit reference and collections company of choice for the UK construction sector. Three decades on and their business growth has been unprecedented starting with just two individuals to today’s 40 strong team with more than 3500 members.

As the nation prepares for the easing of lockdown restrictions, the construction industry has continued to make positive progress. For 30 years Top Service has remained constant in support of the sector and has been an invaluable source of support for its members during the pandemic. Now boasting the use of cutting-edge credit management technology, Top Service provides its members with the most up-to date and accurate trading data which has never been more important in the wake of the worst economic challenge in decades.

Lisa Cardus Founding Director says; “Construction is a lengthy process, involving many layers of providers,” says Lisa. “People need to know that their business partners are financially stable – nobody wants a project going under halfway through completion especially when many businesses have been severely impacted by the pandemic. We’ve seen many changes over the last 30 years but the one thing that will never change is the gratitude and care we have for our customers and the service we provide. We’re proud of how far we have come, and how many businesses we have supported over the years. So much of this is because of our customer loyalty and support, to whom we are eternally grateful.”

What Top Service Ltd Customers Say:

Martyn Rees of County Building Supplies is one of the first customers to have joined Top Service Ltd having subscribed to their services since 1991, Martyn says; “I’ve been with Top Service from the start, their determination and professionalism has resolved some of the most difficult debts. Top Service has a good reputation within the construction industry and provides excellent customer service, I recommend them highly.”

Future Plans:
As the recognised ‘go to’ company for all aspects of credit information, credit control and debt collection within the construction industry, Top Service has great plans for the future, including continued growth without compromising customer service.
“30 years is a long time. Top Service started in an old damp building with one typewriter, one photocopier, one landline phone and a fax machine in 1991, at the height of a recession. Three decades ago, the market was very different and the technology too. Telephoning the office when out on the road involved finding a working phone box and having plenty of change. Everything was recorded on paper and stored in index boxes, lever arch files or filing cabinets. In those days most businesses paid either by cash or cheque and “the cheque must be lost in the post” was a common excuse for late payment. We have come a long way since then and we’re so excited for what’s still to come. We look forward to many more years developing new services designed to help the construction industry support and protect their business,” Lisa Cardus Founding Director.

In celebration of 30 years in business Top Service Ltd are offering a 30-day FREE trial
The 30-day trial is completely commitment free. Customers will have access to an unlimited amount of credit checks and 3 chasing letters as part of the trial. During the trial customers will also have full and unlimited access to the customer service team who are on hand to provide any support required.
To take advantage of this offer customers are requested to register online and complete a short form

ENDS

Notes to editors:

Top Service Ltd is the only specialist credit reference and debt recovery agency for the UK construction industry. Top Service currently have thousands of companies subscribing to their service with around 6,000 branches and depots between them, spanning many different sectors in the construction industry. Top Service credit reports contain unique trading experiences which are sourced from thousands of their members, all trading in and around the construction industry. For more than 30 years Top Service have helped the construction industry avoid problem payers and reduce bad debt. All of their members benefit from access to their unique and invaluable credit information and effective recovery services.

About Top Service: /why-choose-us/about-us/

For more information please contact:

Emma Miller Joint Company Director:
Telephone: 01527 503991
Email: marketing@top-service.co.uk

We provide Insolvency Practitioners with a tailored end to end Post-Insolvency Debt Collection Service. We provide our service in collaboration with Silverback Commercial Law who offer competitive rates if legal action is required to recover monies owed.

HM Revenue & Customs has extended the 2019-2020 tax self-assessment deadline by a month, until 28 February to further support businesses and individuals facing difficulties as a result of the pandemic.

The official deadline for completing a self-assessment tax return remains Sunday 31 January, after which a £100 late filing penalty would be automatically imposed. However, as a result of the extension, those who file after 31^st January 2021 will not receive a late filing penalty, provided their return is submitted by 28 February.

Taxpayers are still obliged to pay their bill by 31 January 2021 for the tax year 2019-2020. Interest will be charged from 1 February on any outstanding liabilities. Taxpayers who cannot afford to pay their tax bill on time can apply online to spread their bill over 12 months. But they will need to file their 2019 to 2020 tax return before setting up a time to pay arrangement.

Emma Miller, Top Service Company Director says:

“The extension of deadlines being offered across the board for businesses is welcomed by many. Our advice to businesses is to not leave any filing for HMRC or Companies House until the last minute. Particularly with Companies House so they can process submissions in time for any deadlines.”

For further information and to read the full HMRC press statement please click here.

This week (19 January) the government has announced ‘an overhaul of the Prompt Payment Code (PPC) to crack down on delayed invoices owed to small businesses. Under new reforms, companies that have signed up to the Prompt Payment Code will be obliged to pay small businesses within 30 days – half the time outlined in the current code.^[1]

In a press release issued by Department for Business, Energy & Industrial Strategy (19 January) government states that ‘despite almost 3,000 companies having signed the code, poor payment practices are still rife, with many payments delayed well beyond the current 60-day target required for 95% of invoices. Currently, £23.4 billion worth of late invoices are owed to firms across Britain.’

The reform comes into effect immediately as the government seeks to ‘strengthen the powers of the Small Business Commissioner (SBC) to ensure larger companies pay their smaller partners on time.’

“The latest reform to the PPC is welcome as it recognises the struggles companies face when it comes to late payment, particularly for the construction industry. As a company, we are proud to be an approved signatory of the Prompt Payment Code. For thirty years we have been supporting the construction industry with the tools and information to increase their protection from bad debt as well as developing services to assist with the collection of overdue invoices. Construction companies’ write-off thousands of pounds because of bad debt caused by late and non-payment each year. The knock-on effect from the top of the chain to the bottom can be devastating,” says Emma Miller, Company Director Top Service. 

The changes coming into effect immediately as outlined in Press release Government tackles late payments to small firms to protect jobs are:

• requiring a company’s CEO or Finance Director, or the business owner where it is a small business, to personally sign the Code to ensure responsibility for payment practices is taken at the highest level of an organisation
• introducing a new logo for signatories to use in external communications to show their commitment to the Code, making it more damaging to a company’s reputation to breach it
• acknowledgement as a condition of signing the Code that suppliers can charge interest on late invoices
• enabling administrators of the Code to investigate breaches based on third-party information

In addition, the new requirement for signatories to pay 95% of invoices from small businesses (those with less than 50 employees) within 30 days will be effective from 1 July 2021. The target for larger businesses will remain 95% of invoices within 60 days.

What is the Prompt Payment Code (PPC)?

The Prompt Payment Code (PPC) is administered by the Chartered Institute of Credit Management on behalf of the Department for Business, Energy and Industrial Strategy (BEIS). Compliance with the principles of the Code is monitored and enforced by the Prompt Payment Code Compliance Board. The Code covers prompt payment, as well as wider payment procedures. 

Top Service Member Benefits

All signatories of the Prompt Payment Code (PPC) are eligible for a 25% discount on Top Service Ltd subscription fee.

Are you claiming everything you are entitled to for bad debts?

Where an invoice is not paid or is paid late, the Late Payment of Commercial Debts (Interest) Act 1998 allows you to claim interest and compensation and the Late Payment of Commercial Debts Regulations 2013 allows you to claim recovery charges above the compensation amount awarded. ” 

 “Interest claims for non-payment are split into two categories, contractual and statutory. Contractual interest must be stated in the terms & conditions and / or contract and agreed with the customer before the product / service is provided. 

The majority of construction businesses who are providing trade credit to customers will turn to the statutory interest legislation to ensure they are being compensated for late payment. 

The statutory legislation (Late Payment of Commercial Debts (Interest) Act 1998) allows for interest to be claimed at 8% above base rate and also a compensation claim of either £40, £70 or £100.00 depending on the value of the debt. 

The statutory legislation can be applied to business debts that are ‘late’ the Government outlines ‘late’ as being 30 days after either the customer receives the invoice, or you deliver the goods/provide the service (if this is later than the customer receiving the invoice). Unless you have agreed longer terms to pay with your customer. In these cases, the debt would be ‘late’ after those agreed terms have passed.

In terms of raising invoices for these late payment charges, there is no need. You claim your interest and compensation on the gross amount of the invoice. Your customer should treat the payment of interest to you as they would bank charges. There is no need to raise a separate invoice for these charges. 

To enable your customer to process payments for interest and to ensure you are covering any required pre-action protocol should the need for legal action be necessary it is advisable to confirm you claim for interest within your chasing letters. If you are passing your case to a 3^rd party for recovery, then your nominated 3^rd party should do this for you. 

Can you pass the debt collection cost onto your customer?

Any claims for your debt collection costs not claimed under the statutory legislation should be agreed within your terms & conditions and / or contract with your customer.  Under the Late Payment of Commercial Debts (Interest) Act 1998 you can claim a compensation figure, depending on the value of the debt you are collecting:

If your collections costs are more than the compensation figure you are claiming, you can claim the surplus under the late Payment of Commercial Debts regulations 2013.

To help improve your chances of a successful collection for interest and / or charges and to meet any pre-action protocol required for legal action you should ensure any claims for interest, compensation and charges are ‘reasonable”.

For more information on debt prevention and recovery please contact our expert team helpdesk@top-service.co.uk

1.https://www.gov.uk/government/news/government-tackles-late-payments-to-small-firms-to-protect-jobs