Financial year 2025/26
1. Supplier details
| Item | Detail |
|---|---|
| Supplier name | Flexible Power Systems Ltd |
| Company number | 10980144 |
| Reporting period | Financial year 2025/26 (1 October 2025 to 30 September 2026) |
| Prepared in line with | PPN 006 and WPPN 006 technical standard for Carbon Reduction Plans |
2. Commitment to achieving Net Zero
Flexible Power Systems Ltd is committed to achieving Net Zero emissions by 2035, fifteen years ahead of the UK’s 2050 target.
FPS builds software that helps fleets plan and run their transition to electric vehicles. This plan applies the same discipline to our own operations: measure, set a trajectory, and report against it every year.
3. Baseline emissions footprint
Our baseline is FY2025/26 (1 October 2025 to 30 September 2026), with total emissions of 21.56 tCO₂e (tonnes of carbon dioxide equivalent). This is our first full year of measurement, so it is both the baseline and the first reporting year.
FPS had around 20 full-time staff in the year. Most work from home. The rest attend sublet serviced offices in London and Liverpool between once a month and twice a week. We own or lease no vehicles and buy no fuel directly. Homeworking and business travel make up 87% of the footprint.
3.a. Baseline year emissions, FY2025/26
| Emissions | tCO₂e |
|---|---|
| Scope 1 | 0.00 |
| Scope 2 (location-based) | 0.60 |
| Scope 3 - Cat 4 Upstream transportation and distribution | 0.05 |
| Scope 3 - Cat 5 Waste generated in operations | 0.19 |
| Scope 3 - Cat 6 Business travel | 9.34 |
| Scope 3 - Cat 7 Employee commuting (including homeworking) | 11.39 |
| Scope 3 - Cat 9 Downstream transportation and distribution | 0.00 |
| Total Scope 3 | 20.97 |
| Total emissions | 21.56 |
Category 7 comprises homeworking (9.40 tCO₂e) and commuting (1.99 tCO₂e). Category 9 is zero because FPS paid for all outbound deliveries in the year; these are reported under Category 4. Figures are rounded to two decimal places and may not sum exactly.
4. Current emissions reporting
FY2025/26 is both our baseline and current reporting year, so current emissions are the 21.56 tCO₂e shown in section 3. From FY2026/27 this section will report each year against the baseline.
4.a. Additional sources reported voluntarily
We also report two sources outside the required categories, so readers can see the full picture. Neither is included in the total above.
| Additional source | tCO₂e | Basis |
|---|---|---|
| Scope 3 - Cat 1 Cloud hosting (Microsoft Azure) | 0.69 | Microsoft’s emissions reporting for our subscriptions, October 2025 to August 2026; September 2026 estimated at the August level |
| Scope 3 - Cat 8 Heating of sublet offices | 1.05 | Estimated from floor area; heating is supplied by the landlords |
5. Emissions reduction targets
We will reduce our emissions intensity by 10% of the baseline level each year, in a straight line, reaching a 90% reduction by FY2034/35. The remaining 10% will be neutralised with high-quality carbon removals to achieve Net Zero by 2035.
Intensity is measured as tCO₂e per £1m of income (revenue plus grant income). The FY2025/26 baseline is 21.56 tCO₂e per £1m, on income of £1.0m.
5.a. Intensity trajectory
| Financial year | Target intensity (tCO₂e per £1m) | Reduction vs baseline |
|---|---|---|
| FY2025/26 (baseline) | 21.56 | - |
| FY2026/27 | 19.41 | 10% |
| FY2028/29 | 15.09 | 30% |
| FY2030/31 | 10.78 | 50% |
| FY2034/35 | 2.16 | 90% |
Each year we will measure progress against this trajectory and implement that year’s reduction measures. Because intensity can fall as income grows, we will also report absolute emissions every year; the Net Zero 2035 commitment applies to absolute emissions.
6. Carbon reduction projects
No formal reduction projects were completed in the baseline year. The following measures start in FY2026/27 and will be in effect during the performance of any contract.
| Measure | Emissions addressed | Start |
|---|---|---|
| Rail-first travel policy: no domestic flights where a reasonable rail alternative exists | Cat 6 business travel | FY2026/27 |
| Virtual-first client and partner meetings; in-person only where it adds clear value | Cat 6, Cat 7 | FY2026/27 |
| Cloud efficiency: low-carbon region choice, rightsizing, automatic shutdown of development environments, data retention limits | Cat 1 cloud hosting | FY2026/27 |
| Consolidated hardware shipments and lower-impact packaging | Cat 4 | FY2026/27 |
| End-of-life and take-back policy for TRU Smart Plug hardware | Cat 5 | FY2026/27 |
| Renewable electricity supply and access to energy and waste data as selection criteria at office renewal or relocation | Scope 2, Cat 5 | FY2026/27 |
| Annual staff travel and homeworking survey, replacing estimates with measured data | Cat 7 (data quality) | FY2026/27 |
| Monthly capture of cloud hosting emissions | Cat 1 (data quality) | FY2026/27 |
Our software also helps customers cut fleet emissions, for example by plugging in transport refrigeration units (TRUs) instead of running diesel engines. These avoided emissions are not netted off our footprint.
7. Methodology
Emissions are calculated under the GHG Protocol Corporate Standard, using the operational control boundary and covering UK operations. All seven Kyoto Protocol gases are reported as CO₂e. Conversion factors are the UK Government (DESNZ) 2026 set, version 1.2, applied to the whole year as nine of its twelve months fall in 2026. The footprint has not been externally verified; the standard does not require this.
| Source | Method |
|---|---|
| Scope 2 | Sublet offices with landlord-supplied energy. Landlords do not provide meter data, so use is estimated from FPS’s floor area and the CIBSE TM46 general office benchmark |
| Cat 4 Upstream transport | Courier and postage expense claims; parcel weights estimated by item type, road distance assumed |
| Cat 5 Waste | Estimated per office attendance day, split between recycling and landfill |
| Cat 6 Business travel | All FY2025/26 expense claims reviewed line by line, plus one domestic return flight booked outside expenses; duplicate claims removed. Mileage converted at HMRC rates; rail and hire car distances estimated from routes; taxi and Tube distances from fares; flights by great-circle distance with radiative forcing. Hotel stays calculated but excluded from the total, as they fall outside the minimum boundary |
| Cat 7 Commuting | Named regular office-goers’ home stations and attendance; occasional visitors estimated |
| Cat 7 Homeworking | Staff working days at home multiplied by the DESNZ homeworking factor (office equipment and heating) |
| Cat 1 Cloud hosting (voluntary) | Microsoft’s reported emissions for FPS’s Azure subscriptions |
Estimates will be replaced with measured data where it becomes available. Any change of method that materially affects the baseline will be disclosed and the baseline restated.