PPN 006 Carbon Reduction Plan

Impact Futures Group is committed to achieving net zero emissions by 2045 at the latest.

Baseline emissions footprint and current emissions reporting

Baseline emissions are a record of the greenhouse gases that have been produced in the past and were produced prior to the introduction of any strategies to reduce emissions. Baseline emissions are the reference point against which emissions reduction can be measured.

Below is an itemised breakdown showing the amount of tonnes carbon dioxide equivalent (tCO2e) emissions produced by each Scope and Category for the FY2024 baseline, along with our FY2025 emissions tCO2e inventory for the financial year 1 October 2024 – 30 September 2025. The percentage change between the FY2024 base year and FY2025 is shown in the final column.

Table 1 shows the total emissions for Impact Futures Group, comprising Tend, The Childcare Company and First Response First Aid:

• Total Market-based tCO2e emissions (Scopes 1, 2 and 3) show an absolute increase of 15.6% in FY2025 versus the FY2024 baseline, primarily driven by an increase in the number of employees across the group, with resulting increased Scope 3 Category 6: Business travel emissions.
• This is despite significant reductions in Scope 1 emissions from the reduction of our vehicle fleet, and reduced Scope 2 emissions, resulting from a reduction in our office footprint. These reductions mean that we are on track for our Scope 1 and 2 reduction target for a 69% reduction in Scope 1 and 2 by 2030, having surpassed the targeted 6.1% reduction in these Scopes between FY2024 and FY2025.

Table 2 shows Impact Futures Group’s Market-based emissions intensity for the FY2024 base year versus FY2025. This demonstrates that despite the absolute increase in tCO2e emissions, Impact Futures Group has achieved a Market-based reduction in emissions intensity of 8% per employee and 10% per £million turnover.

Table 3, Table 4 and Table 5 show the individual subsidiary-level emissions for Tend, The Childcare Company and First Response First Aid.

Exclusions from FY2025 PPN 006 Carbon Reduction Plan

Captiva Learning was acquired by Impact Futures Group six weeks prior to the end of FY2025. Due to a lack of available of data for calculations, Captiva Learning has been excluded from the FY2025 emissions inventory. Captiva Learning will be integrated into Impact Futures Group’s emissions inventory as part of FY2026 emissions reporting.

Our Carbon Reduction Plan covers all material Scopes and Categories required under PPN 006, with the exclusion of Scope 3 Category 9 Downstream transportation and distribution due to being not relevant or applicable: while Scope 3 Category 9 is included in PPN 006, this category is excluded because it pertains to the transportation and distribution of products sold by the company, whereas the educational services provided by the company are not referenced within the PPN 006 Technical Standard.

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