PPN 006 · Carbon Reduction Plan

Carbon Reduction Plan

NOVA AI SW LIMITED, trading as NodeNova.
Company registration number 16962401.
Registered office: 5 Den Road, Teignmouth, Devon, TQ14 8AR, United Kingdom.

Published 2 September 2026 Version 1.0 Next review by 31 July 2027 Reporting period 14 Jan to 31 Aug 2026

Total reported emissions, tCO2e

Scope 1 0 No combustion source
Scope 2 0 No premises, no supply
Scope 3 0.07 Required subset, plus homeworking
Total 0.07 230 days, 1,314 working hours

01Commitment to achieving Net Zero

NOVA AI SW LIMITED is committed to achieving Net Zero emissions by 2050, in line with the United Kingdom's statutory target under the Climate Change Act 2008 as amended.

We are a two-director company with no employees, no premises, no vehicles, no manufacturing, no warehousing and no physical supply chain. Our emissions are correspondingly small. Every figure in this document is either zero for a stated reason, or the result of an arithmetic shown in full in section 6.

02Baseline emissions footprint

A baseline is a record of emissions that occurred prior to the introduction of any strategies to reduce emissions. It is the reference point against which reduction is measured.

Baseline year: 14 January 2026 to 31 August 2026.

This is a part-year of 230 days, reported as a part-year rather than annualised. The company was incorporated on 14 January 2026 and its first accounting reference date is 31 January 2027, so no complete financial year has yet elapsed. Reporting a projected or annualised figure would put a forecast into a document that is signed as a statement of fact, so we have not done it. This baseline will be restated against the first full financial year to 31 January 2027, in the revision of this plan due by 31 July 2027.

Because this is the company's first reporting period, the baseline year and the current reporting year are the same period. Section 3 is therefore identical to this section, and will diverge from it at the next revision.

Baseline emissions

Scope Emissions (tCO2e)
Scope 1 0
Scope 2 0
Scope 3, the five categories required by PPN 006, plus voluntary homeworking 0.07
Total 0.07

How each figure was arrived at

Scope Source tCO2e Why
Scope 1 Fuel combustion from owned or controlled sources 0 The company owns and controls no vehicles, no premises, no boilers, no generators and no process plant. There is no combustion source within its operational boundary.
Scope 2 Purchased electricity, heat, steam and cooling 0 The company operates no premises and holds no energy supply contract. It purchases no electricity as an organisation. The electricity actually consumed in doing the work is reported below under Scope 3, where it belongs for a company with no operational site.
Scope 3.4 Upstream transportation and distribution 0 The company purchases no physical goods for resale or transformation, and takes delivery of no freight. Its inputs are software services and cloud capacity, delivered over a network.
Scope 3.5 Waste generated in operations 0 There is no operational site and therefore no operational waste stream, no trade waste contract and no commercial waste collection.
Scope 3.6 Business travel 0 No business journeys were made in the reporting period. Delivery is remote by default, and no client visit, conference or business mileage was undertaken between 14 January and 31 August 2026.
Scope 3.7 Employee commuting 0 commuting
0.07 homeworking
There is no worksite, so there is no commute: the figure is a true zero rather than an unmeasured one. Homeworking energy is optional under the PPN 006 technical standard's minimum boundary for this category. We include it voluntarily, because it is the only energy this company actually consumes. The calculation is in section 6.
Scope 3.9 Downstream transportation and distribution 0 The company's output is software and written analysis, delivered electronically. Nothing is transported, stored or distributed downstream.

What is not in this figure

Purchased cloud computing and software services are Scope 3 category 1, purchased goods and services, which is outside the subset of Scope 3 categories that PPN 006 requires. They are consequently not included in the total above. They are, however, likely to be this company's largest emission. Quantifying them is target 1 in section 4.

03Current emissions reporting

Reporting year: 14 January 2026 to 31 August 2026, the same period as the baseline, this being the company's first Carbon Reduction Plan.

Scope Emissions (tCO2e)
Scope 1 0
Scope 2 0
Scope 3, required subset, plus voluntary homeworking 0.07
Total 0.07

04Emissions reduction targets

A percentage reduction target against a total of 0.07 tCO2e would be arithmetic without meaning: a single return flight would swamp it, and a rounding change would let us claim a reduction we had not made. We have therefore set targets that can actually be passed or failed.

# Target By when How it will be judged
1 Measure what is currently unmeasured. Quantify emissions from purchased cloud computing and software services, Scope 3 category 1, and report them in the next revision of this plan 31 July 2027 A cloud and software emissions figure appears in version 2.0, with its method stated
2 Keep Scope 1 and Scope 2 at zero by remaining premises-free, vehicle-free and remote by default Continuing Any departure is reported in the next revision, with the reason
3 Travel is the exception and is justified when proposed. Where a journey is unavoidable, rail is chosen over air and over private car unless rail cannot serve the requirement Continuing Every business journey is recorded, with mode and reason, and reported in the next plan
4 Reduce electricity consumed per working hour below the 0.373 kWh/hour implied by this baseline, through equipment efficiency and by not heating a space beyond what the work needs 31 July 2027 kWh per working hour in version 2.0, computed the same way
5 Net Zero by 2050 at the latest 2050

Projected emissions

On the operating model above, and with the same working pattern, the first full financial year to 31 January 2027 would carry a footprint of the same order, in the region of 0.1 tCO2e on the categories reported here. Over five years, to 31 January 2031, we project emissions on these categories at or below 0.1 tCO2e. That is held there by targets 2 and 3 rather than by a percentage reduction: Scope 1 and Scope 2 stay at zero, and travel stays exceptional and justified.

Two things would change that projection. Target 1 widens the boundary to cloud and software emissions, which will raise the reported total in version 2.0 without any emission having increased; the two figures will be shown side by side so the change is legible as a change of scope. And if the company takes on employees or premises, the projection is restated in the revision that happens in. These are projections and are labelled as such; they are not measured figures and nothing else in this plan rests on them.

05Carbon reduction projects

Completed

The measures below have been in effect since incorporation, which is also the start of the baseline period, so there is no earlier baseline to measure a reduction against: the emissions reduction attributable to them is not quantified for this first plan, and the zeros in section 2 are their effect. These measures will be in effect when performing the contract.

Measure Effect
Remote-by-default operating model, from incorporation. The company holds no office lease and requires no attendance at a worksite Removes commuting emissions and premises energy entirely, rather than reducing them. It is the single largest reason the totals in section 2 are what they are
Efficient engineering treated as an emissions control, not only a cost control. Compute consumed is compute emitted. In practice: computing an expensive result once and reusing it deterministically rather than recomputing per occurrence; batching and scheduling heavy workloads rather than running them interactively; choosing the smallest model or method that meets the required standard rather than the largest available; deleting intermediate data on a defined schedule rather than retaining it indefinitely Reduces the cloud consumption that is this company's largest real emission. Set out in full in our Sustainability Policy, NN-SUS-01 § 2.2
No physical supply chain. Inputs are software services and cloud capacity only Upstream and downstream transportation and distribution are structurally zero, not merely low

In progress or planned

Measure Target date
Quantify cloud and software emissions using provider-published carbon reporting, and bring them into the next plan 31 July 2027
Move working-space electricity supply to a renewable tariff where the supply is within the directors' control 31 January 2027
Extend hardware replacement cycles and buy refurbished where specification allows, reducing embodied emissions from IT equipment Continuing
Report project-attributable travel and cloud consumption to a client on request, so that the emissions of an engagement are visible to the organisation paying for it Available now, on request

06Method, and the arithmetic in full

This plan is completed in accordance with PPN 006 and its associated guidance and technical standard for the completion of Carbon Reduction Plans. Emissions are reported using the Greenhouse Gas Protocol Corporate Accounting and Reporting Standard, under an operational control boundary, in tonnes of carbon dioxide equivalent (tCO2e), using the UK Government greenhouse gas conversion factors for company reporting, 2026 edition.

6.1 Working hours

Reporting period 14 January to 31 August 2026 = 230 days = 32.86 weeks
Average working hours, both directors combined 40 hours per week, the company's own estimate of its average across the period, which included substantial business development as well as delivery
Total working hours in the period 1,314

6.2 Homeworking electricity

The workspace is heated and lit by mains electricity; there is no gas supply in use for it. The method is the one set out in section 15 of the DESNZ 2026 conversion factors methodology, which derives its homeworking factors from EcoAct's Homeworking Emissions Whitepaper (2020). Section 6.4 states where we depart from it and what that is worth.

Component Basis kWh
Office equipment 140 W per workstation, CIBSE Guide F, × 1,314 hours 184.0
Lighting 10 W per workstation × 1,314 hours 13.1
Incremental heating Heating season within the period is 14 January to 31 March = 77 of 230 days, giving 440 working hours. Applied at 1.0 kWh per hour of incremental electric heating demand, with the standard 66.7% occupancy adjustment 293.5
Total 490.6

6.3 Conversion to CO2e

Factor kgCO2e/kWh kgCO2e
Electricity generated, UK grid, location-based, 2026 0.13096 64.25
Electricity, transmission and distribution losses, 2026 0.01299 6.37
Total 70.63

70.63 kgCO2e = 0.07 tCO2e, the figure reported in sections 2 and 3.

6.4 The least certain input, and the range it produces

Incremental electric heating, 1.0 kWh per hour

DESNZ publishes homeworking factors directly, per full-time-equivalent working hour: 0.02159 kgCO2e for office equipment and 0.30234 kgCO2e for heating. Our equipment figure reproduces the first of those exactly. 197.1 kWh at the 2026 electricity factors is 28.37 kgCO2e; 1,314 hours at 0.02159 is also 28.37 kgCO2e.

The heating factor is the one we have not applied as published, and the reason is in the DESNZ methodology itself. Section 15.9(a) assumes all UK home heating is natural gas. This workspace has no gas supply and is heated by electricity, so that factor does not describe it. We have instead estimated incremental electric heating at 1.0 kWh per working hour in the heating season, using DESNZ's own 66.7% occupancy adjustment.

That estimate is the widest uncertainty in this document, so here is the range it produces. Applying the DESNZ heating factor unchanged to all 1,314 hours would give 397.3 kgCO2e of heating and a total of 0.43 tCO2e. Removing heating altogether would give 0.03 tCO2e. We report 0.07 tCO2e. A contracting authority that prefers the published factor to our estimate should read the total as 0.43 tCO2e.

6.5 Assurance

This plan has not been externally verified or audited. No audit requirement applies under PPN 006, and at this scale an assurance engagement would cost more than the emissions it examined. The hours, factors and arithmetic are set out above in full so that a contracting authority can check them.

07Declaration and sign off

This Carbon Reduction Plan has been completed in accordance with PPN 006 and the associated guidance and reporting standard for Carbon Reduction Plans.

Emissions have been reported and recorded in accordance with the published reporting standard for Carbon Reduction Plans and the Greenhouse Gas Protocol Corporate Accounting and Reporting Standard, and use the UK Government's 2026 conversion factors for greenhouse gas company reporting.

Scope 1 and Scope 2 emissions have been reported in accordance with SECR requirements where those requirements apply. The company is below the SECR thresholds and is not required to report under it; the figures above are given anyway. The required subset of Scope 3 emissions has been reported in accordance with the published reporting standard for Carbon Reduction Plans and the Corporate Value Chain (Scope 3) Standard, together with one voluntary additional disclosure which is identified as such.

This Carbon Reduction Plan has been reviewed and approved by the board of directors of NOVA AI SW LIMITED.

Date of board approval
2 September 2026
Signed on behalf of
NOVA AI SW LIMITED
Name
Vladyslav Mehera
Title
Director
Date
2 September 2026

This plan is published at nodenova.co.uk/carbon-reduction-plan and is linked from the site's home page. It will be reviewed and updated annually, within six months of the company's financial year end, and the previous version will be retained so that progress can be seen.

Questions on any figure in this document: info@nodenova.co.uk.