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74 OCU Group Annual report and financial statements 2026
Reporting and performance SECR statement for accounting period May 2025 – April 2026
Energy consumption and Scope 1 and 2 emissions Fleet, plant and equipment are OCU’s principal Scope 1 and Scope 2 sources, making robust fuel and energy data a priority.
OCU reports under the Streamlined Energy and Carbon Reporting (SECR) requirements for an ‘unquoted large organisation’. FY26 CO 2 e figures use the 2025 UK Government Greenhouse Gas Conversion Factors for Company Reporting. Methodology Emissions are calculated under the GHG Protocol Corporate Standard and Scope 3 Standard and reported as tonnes of carbon dioxide equivalent (tCO 2 e). Organisational boundaries OCU applies the operational-control approach and accounts for operations where it can implement its own policies and procedures. The inventory covers UK sites, vehicles, plant, offices, depots and activities under operational control. Other activities are excluded unless included in the relevant Scope 3 category. SECR energy and emissions data relate to UK operations. Other regions will be incorporated as reporting matures.
Below are the UK consolidated emissions for the reporting period:
FY26
Units
Energy consumption
FY25
191,141
Fuel – non-renewable
MWh
151,208
484
Fuel – renewable
MWh
0
2,486
Purchased electricity – non-renewable
MWh
1,963
117
Purchased electricity – renewable
MWh
158
Total
MWh
194,228
153,329
Fuel – non-renewable includes petrol, diesel, natural gas, heating oil and propane. Fuel – renewable includes HVO.
Base year 2024/25
Units
Scope 1 and 2 emissions
2025/26
Operational boundaries OCU reports material emissions across the three GHG Protocol scopes.
46,843.51
Scope 1
tCO 2 e tCO 2 e tCO 2 e tCO 2 e tCO 2 e
36,207.01
417.36
439.23
Scope 2 (location-based)
These sources were subdivided into three categories:
679.22
771.89
Scope 2 (market-based)
• Scope 1 – Direct emissions from owned or controlled sources, including fuel used in vehicles, plant, equipment and facilities. • Scope 2 – Indirect emissions from purchased electricity and other imported energy. • Scope 3 – Other indirect value-chain emissions , including purchased goods and services, waste, commuting and business travel. Emissions statement OCU prioritises primary activity data. Where unavailable, estimates may use supplier data, industry benchmarks, proxy activity data or spend-based methods. Comparatives are provided against the prior year and FY25 baseline, which supports OCU’s unverified science‑based targets. The UK acquisition of Valmech in November 2025 increased the organisational boundary and changed the baseline by 0.5%. In FY26 we have made improvements to our reporting processes which we have then applied retrospectively to our FY25 baseline. In addition, we have altered our baseline to include RJ McLeod Scope 3 Purchased goods and services. This has resulted in a 1% (196.24 tCO 2 e) change in our Scope 1 and 2 emissions and 29% (31,530.27 tCO 2 e) change in our Scope 3 as reported last year.
47,260.87 47,522.73
Total Scope 1 and 2 (location-based)
36,646.24
Total Scope 1 and 2 (market-based)
36,978.90
tCO 2 e/ £m turnover
40.62
41.34
Intensity (location-based)
tCO 2 e/£m turnover
Intensity (market-based) 41.71 Scope 1 and Scope 2 emissions increased by 29% as the Group grew, while intensity improved by 3% (tCO 2 e/£m revenue). Facilities, fleet, EV adoption and Samsara-supported driving efficiency contributed to the improvement. Location-based emissions reflect the average emissions from the electricity grid in the UK. 40.84 Market-based emissions are based on the actual mix of electricity we buy, some renewable energy but mostly non-renewable, which enables us to show the tangible impact of electricity procurement decisions.
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