Carbon Reduction Plan
– initial action plan

Prepared: 7 October 2026
Responsible owner: Steffi Hesketh, sole trader
Review date: 7 October 2027, or earlier when the first emissions inventory is completed
Website: https://www.steffiheskethtutoring.co.uk

1. Purpose and commitment

Steffi Hesketh Tutoring is an online tutoring agency. This plan sets out our commitment to achieving net zero greenhouse gas emissions from UK business activities by 2050 and the practical actions we will take to measure and reduce our impact.

This initial plan is transparent about the information currently available. It is an environmental action plan, not a completed emissions inventory. It must not be represented as meeting the full PPN 06/21 or PPN 006 Carbon Reduction Plan reporting standard until the required emissions data, methodology and approval have been completed.

2. Business activities and reporting boundary
The business provides online one-to-one and group tuition, using digital teaching resources and independent tutors. Learners do not attend business premises for lessons. Online delivery avoids routine journeys to a tuition venue; no quantified avoided-emissions claim is made.

Our first inventory will document the organisational boundary and allocation of home-working energy used for business purposes. It will distinguish the sole trader’s controlled operations from independent tutors and other suppliers, applying a consistent approach to avoid double counting. Relevant supplier, technology and contracted tuition emissions will be considered separately from the five minimum Scope 3 categories.

3. Baseline and current emissions
No verified baseline or current annual emissions inventory is available at the date of this plan. Scope 1, Scope 2, Scope 3 and total emissions are not yet quantified. “Not yet quantified” does not mean zero.

We will aim to use the most recent complete calendar year, 1 January to 31 December 2025, as the baseline if sufficient evidence can be obtained. If the evidence is inadequate, we will select and explain an alternative complete reporting period. The baseline year is therefore provisional.

Scope 1: Assess fuel combustion, business-controlled vehicles and other direct sources, including any relevant allocation of home-working heating.
Scope 2: Assess purchased electricity and other purchased energy attributable to controlled business activities.
Scope 3 minimum categories: Assess upstream transportation and distribution; waste generated in operations; business travel; employee commuting; and downstream transportation and distribution. Any non-applicable category will have a documented explanation rather than an assumed zero. Sole trader travel, home-working and independent tutor activities will be classified according to the agreed boundary and methodology.

The inventory will record activity data, evidence, assumptions, exclusions and uncertainty. Emissions will be calculated in tonnes of carbon dioxide equivalent (tCO2e), using appropriate UK Government conversion factors for the reporting year and a methodology consistent with the GHG Protocol. Independent tutor activities will not be mislabelled as employee commuting.

4. Existing delivery model
Lessons are delivered online. Digital communication, agreements and teaching resources are used within the business. These practices reduce the need for routine lesson travel and paper-based administration, while still creating emissions through electricity, devices and digital services.

5. Reduction actions
By 31 January 2027:

• Establish an emissions evidence register covering energy, business travel, relevant deliveries, waste and equipment.

• Document reporting boundaries and a reasonable, consistent basis for allocating shared home-working energy.

• Review supplier information for hosting, online teaching and other significant digital services.

• Issue practical guidance to tutors on energy-conscious working, avoiding unnecessary printing and extending equipment life.

By 30 April 2027:

• Complete the first emissions inventory where evidence allows, publishing figures, assumptions and limitations.

• Identify the largest controllable emissions sources.

• Set evidence-based interim reduction targets after establishing the baseline.

During 2027 and thereafter:

• Retain online delivery and use remote meetings where suitable.

• Enable power-saving settings and switch off unused equipment.

• Repair and reuse devices where practical; consider refurbished replacements and dispose of electronic waste responsibly.

• Minimise unnecessary printing and manage digital files and storage sensibly, subject to safeguarding and retention requirements.

• Consider environmental information alongside quality, security, suitability and cost when selecting suppliers.

• Record unavoidable business travel and favour lower-emission options where practical.

6. Monitoring and targets
The long-term target is net zero by 2050. We will establish measurable interim targets after the first inventory, rather than publish unsupported percentage reductions.

Annual reviews will compare emissions on a consistent basis and explain material changes in activity or methodology. Where useful, we will also monitor emissions per delivered lesson so business growth does not obscure efficiency improvements. Absolute emissions will remain visible.

We will prioritise reducing emissions. No carbon-neutral status, purchased offsets, achieved reductions or environmental certification is claimed by this initial plan. Any future treatment of residual emissions will be explained separately and supported by evidence.

7. Responsibility and publication
Steffi Hesketh is responsible for coordinating evidence collection, reviewing progress and maintaining this plan. The plan will be published on the business website with its preparation date and reporting status clearly visible. A completed inventory and revised plan will be subject to owner review and approval before a formal compliance declaration is made.

Contact: steffiheskethtutoring@gmail.com

Reporting references:
Cabinet Office PPN 06/21 technical standard:
https://assets.publishing.service.gov.uk/media/60ba4d208fa8f57ce980b5b7/PPN_0621_Technical_standard_for_the_Completion_of_Carbon_Reduction_Plans__2_.pdf
UK Government greenhouse gas conversion factors:
https://www.gov.uk/government/collections/government-conversion-factors-for-company-reporting