Carbon Reduction Plan
Baseline and current reporting year: 1 October 2024 to 30 September 2025
Lazarus Training Ltd
Reporting boundary: UK operations under operational control
Publication date: 14 July 2026
Approved by: Alistair Hollington, Director
Commitment to achieving Net Zero
Lazarus Training Ltd is committed to achieving Net Zero greenhouse gas emissions from its UK operations by 2050 at the latest.
This is Lazarus Training Ltd’s first formal Carbon Reduction Plan. The financial year 1 October 2024 to 30 September 2025 is therefore both the baseline year and the current reporting year.
Headline footprint
| Category | Emissions |
|---|---|
| Scope 1 | 1.743 tCO2e |
| Scope 2 | 0.822 tCO2e |
| Required Scope 3 | 40.636 tCO2e |
| Total | 43.201 tCO2e |
The footprint is dominated by business travel associated with delivering training. Direct operational emissions are comparatively small.
Baseline emissions footprint
Baseline year: 1 October 2024 to 30 September 2025
| Emissions category | tCO2e |
|---|---|
| Scope 1 – former company pool car | 1.743 |
| Scope 2 – purchased electricity | 0.822 |
| Scope 3 – upstream transportation and distribution | 0.041 |
| Scope 3 – waste generated in operations | 0.130 |
| Scope 3 – business travel | 38.271 |
| Scope 3 – employee commuting | 2.153 |
| Scope 3 – downstream transportation and distribution | 0.041 |
| Total emissions | 43.201 |
Current emissions footprint
Because this is the first formal reporting year, the current footprint is identical to the baseline footprint: Scope 1 1.743 tCO2e; Scope 2 0.822 tCO2e; required Scope 3 categories 40.636 tCO2e; total 43.201 tCO2e.
Organisational boundary
The footprint uses the operational-control approach. It covers emissions from Lazarus Training Ltd’s UK operations and travel undertaken by employees and associate trainers when delivering work on behalf of the company and paid or reimbursed by Lazarus.
The former petrol pool car was within Lazarus’s operational control throughout the reporting year. It was sold in February 2026, after the reporting period.
Calculation methodology
Data quality and assurance
The footprint was calculated from accounting records, mileage claims, utility expenditure and management information. The private supporting calculation records all conversion factors, assumptions and formulae. The footprint has not been externally audited; the calculations were reviewed internally for consistency and reconciliation to the source accounts.
Activity-based methods
Where activity information was available, emissions were calculated using the UK Government greenhouse gas conversion factors for 2025.
- Mileage reimbursements of GBP 12,230.82 at GBP 0.45 per mile represent 27,180 business miles. These were converted using the Government average-car, fuel-unknown factor.
- Pool-car petrol litres were estimated from recorded fuel expenditure using an assumed average petrol price of GBP 1.45 per litre, then converted using the Government petrol factor.
- Electricity consumption was estimated from energy expenditure using an assumed average unit price of GBP 0.25 per kWh, then converted using the UK grid-electricity factor.
Spend-based methods
Complete flight sectors, passenger-kilometres and hotel room-nights were not held centrally. Defra’s 2023 SIC spend-based greenhouse gas multipliers were therefore used as a conservative proxy. These multipliers estimate average full supply-chain emissions and may not match the narrower carrier-use boundary exactly. This limitation is disclosed and will be reduced through improved data collection.
- Flight expenditure used in the estimate: GBP 12,144.
- Accommodation expenditure used in the estimate: GBP 22,066.
- Rail expenditure used in the estimate: GBP 11,010.
- Taxi and bus expenditure used in the estimate: GBP 667.
- Other travel expenditure used in the estimate: GBP 2,923.
Combined Travel Counsellors bookings were apportioned between flights and accommodation using the observed ratio in separately classified expenditure. This avoids double counting.
Employee commuting
Lazarus employed six people during the reporting year. Two normally walked to work, one travelled by train and three drove. In the absence of a distance survey, the calculation assumes 220 commuting days, a 10-mile daily return journey for each car commuter and a 30-mile daily return journey for the rail commuter. Walking was assigned zero transport emissions.
Waste and distribution
The office operates predominantly paperlessly and produces little waste. A conservative estimate of 0.25 tonnes of commercial waste sent to landfill was used. Postage and delivery expenditure was divided equally between upstream and downstream transportation because shipment-level information was unavailable.
Emissions reduction targets
Lazarus Training Ltd will pursue an absolute reduction of 30% by 2030 against the 2024/25 baseline, while maintaining its commitment to Net Zero by 2050.
If achieved, a 30% reduction would lower annual emissions from 43.201 tCO2e to approximately 30.241 tCO2e by 2030. Progress will be reviewed annually and interpreted alongside changes in training volume and international delivery requirements.
Completed carbon reduction measures
- The petrol pool car was sold in February 2026 and has not been replaced with another company-controlled petrol or diesel vehicle.
- Administrative and course-management processes are predominantly digital and paperless.
- Course information, certificates and materials are supplied digitally where appropriate.
- Remote meetings are used where physical attendance does not add operational value.
Current and planned measures
- Allocate trainers geographically where competence, availability and client requirements permit.
- Prefer rail and public transport when they provide a practical delivery option.
- Consolidate overseas assignments where possible to avoid repeat journeys.
- Consolidate purchasing and deliveries where practical.
- Capture fuel litres and electricity kWh rather than relying on expenditure estimates.
- Record flight origin, destination, passenger class and one-way or return status.
- Record hotel country and room-nights for business accommodation.
- Undertake a short annual employee-commuting survey.
Annual review
This plan will be reviewed annually. Lazarus will retain the 2024/25 year as its baseline and compare subsequent reporting periods against it. Improved activity data will replace estimates as it becomes available.
Declaration and approval
This Carbon Reduction Plan has been completed in accordance with Procurement Policy Note 06/21 and the associated reporting standard for Carbon Reduction Plans. It also reflects the successor PPN 006 technical standard.
Emissions have been reported using the best available information and appropriate UK Government conversion factors where activity data was available. Where activity data was unavailable, transparent estimates and Defra spend-based multipliers were used and the limitations have been disclosed.
This Carbon Reduction Plan was approved by the Board of Directors of Lazarus Training Ltd on 14 August 2026 and has been signed off by the director named below.
Signed on behalf of: Lazarus Training Ltd
Name: Alistair Hollington
Position: Director
Date: 14 August 2026
Reference sources
- UK Government greenhouse gas reporting conversion factors 2025
- Defra spend-based emissions multipliers
- Technical standard for completion of Carbon Reduction Plans
- Website: www.lazarustraining.co.uk