KJ Tait_PAS2060_QES Statement_YE24_Y2 by KJ Tait

Qualifying Explanatory Statement for KJ Tait

Prepared for: KJ Tait

Prepared by: Elizabeth Champion, Junior Data Analyst, Planet Mark Date: 09/04/25

Planet Mark Qualifying Explanatory Statement

Introduction

This document forms the Qualifying Explanatory statement (QES) for KJ Tait which demonstrates the commitment and achievement of carbon neutrality for its operations in accordance with PAS2060:2014.

KJ Tait has committed to and achieved carbon neutrality under the guidelines of PAS2060:2014. The information contained within this QES is believed to be correct at the time of issue.

The data and information have been subject to a limited confirmation through the achievement of Planet Mark Business Certification. The Planet Mark Business Certification report is provided in separate documentation to the QES and reports an organisation’s measured Greenhouse Gas (GHG) emissions Planet Mark Members are required to achieve an annual 5% reduction in Scope 1 and 2 emissions and expand their measurement remit to have a total carbon footprint by 2030 Planet Mark is an internationally recognised carbon reduction and net zero specialist.

Should any data or evidence present itself that would alter the Business Certification report, KJ Tait’s QES will be updated and reissued accordingly.

PAS 2060 Requirements Information Relating to the Carbon Neutral Declaration

Entity making declaration

KJ Tait

Description of the entity Building Services Engineers

Boundary of declaration

Rational for boundary selection

6 UK sites: Glasgow, Edinburgh, Cambridge, Manchester, London and Aberdeen.

The boundary represents the majority of emissions associated with the operations of the company that they have direct control over

Emissions scope Electricity, Natural Gas, Transmission and Distribution Losses, Business Travel, Fleet Travel, Waste, Water

Methodology and standards used

Why has this methodology been chosen

Greenhouse Gas (GHG) Protocol, Department for Energy Security and Net Zero (DESNZ) Emission Factors 2024

The methodology employed shall minimise uncertainly and yield accurate, consistent and reproducible results

Certified by Planet Mark

Baseline date for PAS2060

01 January 2023 to 31 December 2023

Achievement period 01 January 2024 to 31 December 2024

Declaration of Achievement

KJ Tait has achieved carbon neutrality in line with the guidelines of PAS2060:2014 for the period 01 January 2024 to 31 December 2024

Carbon neutrality of KJ Tait achieved by KJ Tait in accordance with PAS 2060 on 21 March 2025 with a commitment to maintaining to 01 January 2025 to 31 December 2025 for the period commencing 01 January 2024 to 31 December 2024

PAS 2060 Requirement

Relating to the Carbon Neutral

Absolute or intensity reduction

Carbon neutrality option

Location of details describing internal reductions

Location and details about the carbon offsets

by a 5.0% per employee reduction in market based compared to the previous year.

Signed by a senior company representative.

Name:

Date:

Declaration of Commitment

KJ Tait has committed to carbon neutrality in line with the guidelines of PAS2060:2014.

PAS 2060 Requirement Information Relating to the Carbon Neutral Declaration

Entity making declaration

KJ Tait

Description of the entity Building Services Engineers

Boundary of declaration

Rational for boundary selection

Baseline date for PAS2060

Achievement period

Commitment period

6 UK sites: Glasgow, Edinburgh, Cambridge, Manchester, London and Aberdeen

The boundary represents the majority of emissions associated with the operations of the company that they have direct control over

01 January 2023 to 31 December 2023

01 January 2024 to 31 December 2024

01 January 2025 to 31 December 2025

Signed by a senior company representative.

Name:

Date:

Section A. Measured Carbon Footprint

The information contained within Section A. relates to the measured carbon footprint of the entity and any information related to the methodology, assumptions and data quality.

The measured carbon footprint has been prepared in line with the GHG Protocol Corporate Accounting and Reporting Standard. Emissions have been calculated in line with this standard and the relevant emissions factors applied listed in the DESNZ emissions factors The measured carbon footprint is calculated and undergoes a limited verification process in line with the Planet Mark Certification Scheme Rules, Procedures and Management as part of Planet Mark Business Certification.

KJ Tait has currently measured the following Scope 1, 2 and core Scope 3 categories as part of the Planet Mark Business Certification:

o Scope 1 emissions are KJ Tait direct GHG emissions from sources that are owned or controlled by KJ Tait. These emissions include:

• Natural Gas,

• Fleet Travel.

o Scope 2 emissions are KJ Tait indirect GHG emissions that occur when they have purchased and uses electricity, steam, heat, or colling.

• Electricity

o KJ Tait has included the following Scope 3 categories as part of its carbon neutrality assessment:

• Cat. 1: Purchased Goods and Services (partial measurement – water supply),

• Cat. 3: Fuel & energy related activities (partial measurement – transmission and distribution losses),

• Cat. 5: Waste,

• Cat. 6: Business travel

As part of Business Certification, the measurement of all material Scope 3 emissions (categories 1-15) is recommended within three years of first Certification but is not a requirement for certification until 2030.

Over 95% of the carbon emissions within this report have been accounted for within the defined scopes and boundaries

Emissions from Natural Gas consumption for the Manchester and London sites have been estimated using an average kWh per m2 figure calculated using consumption at the Glasgow, Edinburgh, Cambridge and Aberdeen sites.

Fleet emissions are all in relation to the Cambridge site only.

Emissions from electricity consumption at the Manchester, London and Aberdeen sites have been estimated based on an average kWh per m2 figure calculated using consumption at the Glasgow, Edinburgh and Cambridge sites.

Water supply consumption for the Glasgow, Manchester, London and Aberdeen sites have been estimated using the WaterWise office benchmark figure of 0.6m3/m2/annum.

Tonnes of waste going to landfill and recycling for the London and Aberdeen sites have been estimated using an average tonne per m2 figure calculated using consumption at the Glasgow, Edinburgh, Manchester and Cambridge sites.

Electricity for the Manchester, London and Aberdeen sites, Natural Gas for the Manchester and London sites, Water supply and treatment from the Glasgow, Manchester, London and Aberdeen sites and Waste going to landfill and recycling from the London and Aberdeen sites were normalised and therefore excluded from comparison as this was the first time these emissions at these sites have been estimated and accounted for

The Scope 3 emissions included within this footprint are those of which KJ Tait can accurately report and influence. All Scope 3 emissions where possible have been included in this assessment; however where emissions are not measured, the data is not available and not financially viable to materially obtain. These emissions are not included within this report but KJ Tait will continue to review and include further Scope 3 emissions where possible.

KJ Tait’s absolute emissions increased by 12.4% over this achievement period (01 January 2024 to 31 December 2024), largely due to a 22.2% increase in emissions from Business Travel.

Measured Carbon Footprint Breakdown

Section B. Carbon Management Plan

This is the second year KJ Tait has achieved carbon neutrality and a commitment has been made to reduce emissions from the baseline period stated within this report. In line with the Planet Mark, KJ Tait has committed to reducing its Scope 1 and Scope 2 carbon emissions by 5% in the period 01 January 2025 to 31 December 2025, which equates to 2.1 tCO2e. Planet Mark requires all Members to achieve at least 5% carbon reduction in Scope 1 and Scope 2 emissions from year three of Business Certification.

KJ Tait has made an overall 5.0% per employee reduction in Scope 1 and 2 emissions year on year when calculated using the market-based method.

The reduction figures are from the market-based totals, calculated from the normalised figures. Normalisation is the process whereby emissions sources that were not reported on in the previous year but are in the current year, are removed when comparing year-on-year footprints. We do this to compare like for like and see how carbon emissions have changed across the same reporting boundary of the business from one year to the next and is in line with the GHG Protocol Corporate Accounting and Reporting Standard.

KJ Tait’s wider business goal of setting up Energy Champions in each office so that the staff within each of the offices can drive energy efficiency and reduce emissions accordingly was completed by their deadline of 01 June 2024

Focus area SMART Target

Wider Business Achieve Net Zero

Carbon by 2030 - As per SME Climate Hub definition, be a Net Zero Carbon Company by 2030

How? Measure(s) Responsible Deadline

Review energy on a monthly basis and provide budget for improvements to the energy efficiency of offices. There will be a requirement to investigate other sources of heat.

Reduction in buildings energy usage in line with UKGBC targets, decarbonisation of heat

Wider Business Setup Energy

Champions in each office - So that the staff within each of the offices can drive energy efficiency and Review each of the initiatives within this workbook proposed by each of the energy

Reduction in energy consumption year on year

Aberdeen - Dave, Regional Director

Cambridge: Muhammad, Senior Energy Engineer Complete

Energy

reduce emissions accordingly champions and provide funding

Energy

Energy Action Plan established for each office - Create schedule of costed initiatives for each office

Appointment of energy champions with remit of identifying and providing costs for improvements

Reduction in energy consumption year on year

Edinburgh: Paul/Andy, Director/Associate

Glasgow: Matthew/Clare, Engineers

London: Roberto/Gabbi, Engineers

Manchester: Gareth, Associate

Aberdeen - Dave, Regional Director

Cambridge: Muhammad, Senior Energy Engineer

Edinburgh: Paul/Andy, Director/Associate

Glasgow: Matthew/Clare, Engineers

London: Roberto/Gabbi, Engineers

Manchester: Gareth, Associate

01/06/2025

Energy meteringEnsure that all end uses within offices are metered Energy champions to review gaps in consumption from utility metering or sub meter readings

Increased visibility of energy spend in shared offices

Aberdeen - Dave, Regional Director

Cambridge: Muhammad, Senior Energy Engineer

Edinburgh: Paul/Andy, Director/Associate

Glasgow: Matthew/Clare, Engineers

01/06/2025

Energy Communication with landlords - Ensure all is being done within shared offices to decarbonise heat

Energy

Staff training through Planet Mark - Ensure all staff are aware of responsibilities

Reduce overall energy billing by 5% year on year across electricity and gas utility billing. This is to be benchmarked on a per staff member basis (FTE) to account for company growth. This is expected to be achieved by implementation of energy initiatives identified across each office. - Energy within offices to reduce by 5% when benchmarked by full time staff (in line with Science Based Target). 5% has been chosen as we do not have a lot of HVAC services within our offices with the main conditioning systems being radiators

Speak to Landlords and offer our services on a pro bono basis Plans established with Landlords to decarbonise heat

Setup training sessions with Planet Mark

All staff to have a CPD certificate at end of training to demonstrate compliance

London: Roberto/Gabbi, Engineers

Manchester: Gareth, Associate

Paul Miller, Director 01/06/2025

Implement energy initiatives identified by Energy Champions.

Reductions in energy demand from the offices

Paul Miller, Director

01/06/2025

Energy Monitor energy on a monthly basis - Ensure any out of tolerance energy demand is rectified ASAP

Meter readings and billing spreadsheet to be populated each month

Water Consumption Water Metering - Install water meters wherever there are gaps Through energy champions identification of gaps

Water Consumption Monitor water consumption - Monitor the water demand as the bills or meter readings are taken

Populate the central tracking spreadsheet on a monthly basis

Water Consumption Reduce water demand across meters by 5% in 2024 - This target has been identified due to costed works that are already in place for 2024 within our Glasgow Office. The WCs are being refurbished with dual flush low volume toilets specified Office refurbishment in Glasgow

Waste Management Review waste management arrangements in all offices - Identify the main areas of waste in each of the offices with a view to reducing Office Champions to identify what the landfill waste consists of

Waste Management Monitor waste disposal - Identify the offices not performing well

Monitor of central spreadsheet to understand each offices landfill to recycling ratios

in energy usage Paul Miller, Director 01/05/2025

of water usage Paul Miller, Director 01/12/2025

of water usage Paul Miller, Director 01/01/2026

Waste Management Create a Waste Management and Recycling PolicyPolicy creation for waste management and recycling for staff to follow

Waste Management Monitor printer usageMonitor staffs printing with a view to reducing

Policy to demonstrate what good should look like and how to record waste

Installation of device to monitor printer usage and track each member of staff

Waste Management Ensure electronic waste is recycled in line with KJ Tait policyEnsure all electronic waste is recycled

Waste Management Reduce landfill waste year on year by 5%Reduce our landfill waste across each office by 5% year on year. This is to be benchmarked on a FTE basis

Ongoing initiative to track IT departments record keeping

Costing upgrades to install hand driers in the WCS in our offices to mitigate the usage of paper towels and investigating the use of reusable coffee cups.

Travel Implement Sustainable Travel Policy - Travel policy to ensure that the most sustainable transport method is regularly taken by staff

Implementation of travel policy.

Travel Encourage train travel rather than air travel whenever possibleLevelized cost of air travel to help ensure that staff pick lower cost options

Travel

Ensure company cars are energy efficient and driven in an energy efficient manner - Electric vehicle scheme

Travel Encourage car sharing if possible - Where staff live in similar locations or are visiting sit together, ensure each are aware of the responsibility to car share

Travel Maximising the use of public transport - Staff to avoid use of cars and taxis

Travel

Reduce air travel by 5% year on year (benchmarks at FTE Staff) - 5% target to reduce companies airmiles on a yearly basis. This target has been set as staff that regularly travel now use the train more often and the implementation of more online meetings

Salary sacrifice scheme for electric vehicles implemented and Enterprise Car Club scheme in place

engagement and training

Through sustainable travel policy

Staff engagement, levelized costs of air travel to train, more portable equipment for staff to use on trains, migration to Office 365 to ensure productivity on trains

Section C. Carbon Offsetting Strategy

The following information refers to the GHG emissions that have been offset for the reporting period. KJ Tait has offset 84.0 tCO2e through Gold Standard which is more than its market-based footprint of 83.1 tCO2e, and this has been independently verified by Planet Mark as meeting the criteria for PAS2060.

PAS 2060 Requirement Information Relating to the Carbon Neutral Declaration

Number of carbon credits used: 84.0 tCO2e

Project standard (verified by): Gold Standard

Type of carbon credits used:

Time period for carbon credits:

https://registry.goldstandard.org/creditblocks?q=Gold+Standard+Marketplace+Order+GSM27926+&page=1

Date carbon credits retired: 21 March 2025

Carbon credit registry:

https://registry.goldstandard.org/creditblocks?q=Gold+Standard+Marketplace+Order+GSM27926+&page=1