Sustainability Consultancy. We combine a small garden office with a co-working space. Alongside remote home working of part-time members across different locations.

3

Headcounts

Parent company

2045

In 23/24 we set conservative targets to allow time to understand where we can make meaningful change. In 24/25 we have significantly improved our measurement methodology. Correcting a working days error that was overcounting Scope 2 by ~20%, introducing dual Scope 2 reporting as required by the GHG Protocol, and correctly calculating homeworking emissions for the first time. Our corrected 24/25 Scope 2 (location-based) figure of 0.129 tCO2e represents a genuine reduction of approximately 28% against our corrected 23/24 baseline of 0.175 tCO2e. We will review our near-term targets once we have two full comparable years of data. Our target-setting uses the SBTi Corporate Net-Zero Standard (SME route) as its framework, guided by the GHG Protocol. We do not anticipate formal SBTi validation in the near term given the cost, but will revisit this in 2026/27. Our long-term targets are a 75% reduction in emissions by 2040 and net zero by 2045, in line with Scotland’s net zero target.

Yes, the plan and action include all scope 1+2+3

No

No

Yes

2024/25 is our second full year of emissions measurement. The headline result is a corrected Scope 2 (location-based) of 0.129 tCO2e which is a genuine reduction on the equivalent corrected 23/24 figure (0.175 tCO2e), driven primarily by improved working days accuracy and a more precise heating season calculation. On a market-based basis, our Scope 2 is 0.011 tCO2e, reflecting our renewable energy tariff. The most significant development this year is the correction and expansion of our Scope 3 measurement: • Homeworking emissions correctly calculated for the first time at 0.235 tCO2e (the 23/24 figure of 0.0001 tCO2e was an error due to an omitted hours multiplier in the methodology) • Co-working space added as Scope 3 Cat 8 at 0.049 tCO2e (estimated benchmark, data gap to close) • Business travel for 24/25 at 0.277 tCO2e, an increase from 23/24’s 0.035 tCO2e, driven almost entirely by four long-distance rail trips (Oxford, London ×2, Liverpool) that did not feature in 23/24 Total 24/25 emissions on a location-based basis are 0.690 tCO2e. On a market-based basis (reflecting our renewable tariff) the figure is 0.572 tCO2e. The rise in total reported emissions against 23/24 is almost entirely attributable to (a) correcting the homeworking methodology and (b) a busier year for long-distance business travel. On a like-for-like basis using consistent methodology, our underlying operational emissions are stable; the growth in the reported total reflects a more complete and accurate inventory rather than a deterioration in performance.