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Scope check
Does SECR apply to you?
Three entity types are in scope. The test is applied to the entity, and to the group where consolidated accounts are prepared.
Type 01
Quoted companies
In scope regardless of size. Equity listed on the LSE, an EEA regulated market, NYSE or NASDAQ.
Type 02
Large unquoted companies
UK-incorporated and meeting two of the three tests below in two consecutive financial years.
Type 03
Large LLPs
The same two-of-three test. LLPs disclose in an Energy and Carbon Report rather than a directors’ report.
The thing most finance teams miss
The size thresholds moved in April 2025. SECR’s didn’t.
In April 2025, the Companies Act thresholds went up. SECR’s didn’t move.
So if your company now counts as medium-sized, you could still be large enough for SECR, and still need to disclose it in your directors’ report.
SI 2018/1155 · Sch. 7 SI 2008/410 · Companies Act 2006 s.465
Low energy user exemption
An organisation consuming 40,000 kWh or less over the reporting period may omit the energy and carbon disclosures — but must state in its report that it has done so.
The disclosure
What has to be disclosed
The requirement differs by entity type. Quoted companies report globally; large unquoted companies and LLPs report their UK footprint.
| Requirement | Quoted companies | Large unquoted companies & LLPs |
|---|---|---|
| Energy use | Global energy use, kWh | UK energy use, kWh — gas, purchased electricity and transport fuel |
| GHG emissions | Global Scope 1 and Scope 2, tCO₂e | UK Scope 1 and Scope 2, tCO₂e |
| Intensity ratio | At least one, chosen and explained | At least one, chosen and explained |
| Prior year comparative | Required from the second year of reporting | Required from the second year of reporting |
| Methodology | Stated, including the standard applied | Stated, including the standard applied |
| Efficiency action | Narrative of the action taken in the year | Narrative of the action taken in the year |
| Where it is filed | Directors’ report, with the annual accounts | Directors’ report — or Energy and Carbon Report for LLPs |
Timing
SECR is filed with your accounts. Work back from that date.
There is no separate SECR deadline. The disclosure sits inside the directors’ report, so it inherits your accounts filing date — and the data collection has to be finished well before it.
Get Instant QuoteTypical turnaround from complete data: 7 working days
Filed with the annual accounts
The disclosure forms part of the directors’ report, not a standalone submission.
Nine months — private companies
Accounts are filed within nine months of the financial year end.
Six months — public companies
The window is shorter, and the audit sign-off sits inside it.
Data collection is the long pole
Half-hourly meter data, fleet mileage and landlord-supplied energy take the longest to assemble.
Quality control
Eight ways a SECR disclosure goes wrong
Transport fuel omitted
Grey fleet mileage and hire cars are in scope. They are the most commonly missed source.
No intensity ratio
At least one ratio is mandatory, and it has to be explained — not just printed.
Wrong conversion factor year
Match the factor set to the year the data covers, not the latest published set.
Landlord-supplied energy left out
Serviced and multi-let sites still consume energy. Apportion it and say how.
Methodology not stated
The standard applied and the basis of any estimate both belong in the report.
Missing prior-year comparative
From the second year onwards the comparative is required, restated if the boundary moved.
Assuming medium means exempt
SECR kept the old size test. Reclassified companies can still be in scope.
No efficiency narrative
A statement of the action taken in the year is required, even where no action was taken.
Every one of these is avoidable with a documented methodology and a second pair of eyes.
How it runs
Four steps, one owner, a fixed date
Step 01
Scope and quote
We confirm the reporting entity, the group boundary and the year end, then issue a fixed fee.
Step 02
Data collection
One data request list, one point of contact. One input.
Step 03
Calculation and drafting
Emissions calculated in our software, with the factor set and every assumption logged.
Step 04
Sign-off and filing pack
Disclosure-ready wording for the directors’ report, plus the evidence pack for your auditor.
Why Net Zero Group
Software and advisory, from one team
The calculation engine is ours, so the numbers in your directors’ report are traceable back to the meter read that produced them.
Certified B Corporation
Verified accountability
Audit-ready by default
Every figure ships with its source, factor set and assumption log in one evidence pack.
Our own calculation engine
Not a spreadsheet. The same platform carries your data forward into next year’s comparative.
UK regulation, in depth
SECR, ESOS, PPN 006 and UK SRS readiness — one team that follows the statutory detail.
B Corp certified, Manchester
A UK team held to a verified standard of accountability — and reachable by phone.
Beyond compliance
Once the disclosure is filed
Public sector bidding
PPN 006 Carbon Reduction Plan
The compliant CRP required to bid for major government contracts.
ExploreEnergy audit
ESOS
Lead assessor support and the audit evidence behind the compliance notification.
ExploreTarget setting
Net Zero Strategy & SBTi
Baseline, reduction pathway and science-based targets built on the same data.
ExploreWhat comes next
UK SRS readiness
A gap assessment against the UK Sustainability Reporting Standards.
ExploreSuccess Stories and Client Testimonials
NZG has been instrumental in helping us build our pathway to Net Zero 2040. Their expertise and clarity made a complex project seamless.
NZG has played a key role in delivering our strategy. The Employee Carbon Portal has driven over 70% staff engagement.
Collaborative, flexible, and highly effective. Their Scope 1 & 2 expertise has been invaluable to our Net Zero journey.
NZG's guidance and software make emissions management simple and actionable. A valuable partner for any business.
Rather talk it through with someone who files these every week?
0161 457 0146Instant quote
Tell us your year end. We’ll price it.
A few fields is enough for us to scope the work and come back with a fixed fee and a filing timeline.
- A fixed fee, in writing. No hourly rates and no scope creep once the boundary is agreed.
- No sales sequence. One reply from a specialist, not a nurture campaign.
- Your data stays yours. Used to scope the quote, nothing else.
Request a fixed-fee SECR quote
Tell us your year end and entity list, and we'll come back with a fixed fee and a filing timeline.
We reply with a fixed fee — no automated sequence.
Thirty minutes now saves a restated disclosure later.
Bring your year end and your entity list. You’ll leave the call knowing whether SECR applies, what has to be disclosed and what it costs.