SECR Reporting Services
Streamlined Energy and Carbon Reporting, done properly
Trusted by
If your business is required to report under SECR, the disclosure sits in your directors’ report, alongside your statutory accounts, in the public domain, with your directors’ names attached to it. It deserves the same rigour as the numbers around it.
Nero Energy prepares SECR disclosures for large UK companies and LLPs. We handle the full process: gathering the energy data, calculating emissions using the current government conversion factors, drafting the disclosure, and giving your finance team and auditors a clear methodology paper to stand behind. No estimates dressed up as measurements, and no boilerplate narrative about LED lighting that reads the same as everyone else’s.
Who has to report
SECR applies to three groups of organisations:
- Quoted companies of any size, incorporated in the UK.
- Large unquoted companies meeting at least two of the three Companies Act 2006 size thresholds: turnover of £36 million or more, balance sheet total of £18 million or more, or 250 or more employees.
- Large LLPs meeting the same two-of-three test.
There is a low energy user exemption for organisations consuming 40,000 kWh or less in the reporting year, but in practice very few businesses that meet the size thresholds fall under it. If you occupy premises and run vehicles, you almost certainly do not.
Group reporting adds complexity. A parent company preparing group accounts generally reports for the group, but subsidiaries that would qualify in their own right can be excluded in certain circumstances, and the boundary decisions you make (financial control, operational control or equity share) affect what you have to count. Getting the boundary right at the outset saves a great deal of rework later.
What the disclosure has to contain
For a large unquoted company or LLP, the annual report must include:
- UK energy consumption in kWh, covering as a minimum electricity, gas and transport fuel
- Scope 1 and Scope 2 greenhouse gas emissions in tonnes of CO2 equivalent, associated with that energy use
- At least one intensity ratio, such as tonnes of CO2e per £m turnover, per unit of production or per full-time employee
- A narrative of energy efficiency actions taken during the year
- The methodology used, stated clearly enough that a reader can understand how the figures were produced
- Prior year comparatives from the second reporting year onwards
Quoted companies report global emissions and underlying energy use, which broadens the data collection exercise considerably.
Scope 3 emissions are voluntary under SECR, but an increasing number of our clients choose to report selected categories, usually because customers, lenders or tender requirements ask for them. We can advise on which categories are worth including and which would be estimate-heavy noise.
When it is due
SECR is not a separate filing. It goes into the directors’ report within your annual accounts, so the deadline is your normal Companies House filing deadline: nine months after the accounting reference date for private companies, six months for public companies. A private company with a 31 March year end therefore needs its SECR disclosure finalised in time for accounts filed by 31 December.
The practical implication is that energy data collection cannot start when the accountants ask for the numbers. Meter data, fuel card records and landlord recharges take time to assemble, and the quality of the final disclosure is set months earlier by how well that data has been captured.
Where SECR is heading
SECR remains in force. The government published the UK Sustainability Reporting Standards (UK SRS S1 and S2) in February 2026, and mandatory reporting against them is currently proposed only for listed companies. For large private companies and LLPs, SECR is still the live obligation, though the government has committed to reviewing how the two frameworks interact to reduce duplication, and a consultation on extending UK SRS to economically significant private companies is expected.
Our view is straightforward: businesses that treat SECR as a genuine measurement exercise, with robust data and a defensible methodology, will find any future transition largely a formatting exercise. Businesses that have treated it as a copy-and-paste job will be starting from scratch. We prepare SECR disclosures with that direction of travel in mind.
How we work
Data collection and validation.
We gather consumption data directly from suppliers, meter operators and your own records. Where we manage your energy data already, this step is largely done. Where we do not, we validate what we are given against invoices and half-hourly data rather than taking spreadsheets at face value, because errors in the underlying data become errors in a public disclosure.
Emissions calculation.
We apply the current DESNZ conversion factors, which are updated annually, and we document the vintage of the factors used. Transport, on-site generation, district heating and landlord-supplied energy all have specific treatment rules, and we apply them correctly rather than approximately.
Boundary and methodology advice.
We help you settle the reporting boundary, deal with acquisitions and disposals mid-year, and document the methodology in a form your auditors can review.
Disclosure drafting.
We draft the SECR section of the directors' report, including the intensity ratio and the energy efficiency narrative, written specifically about what your business actually did during the year.
Year-on-year continuity.
From year two onwards, the comparatives matter. We maintain the dataset so that restatements, boundary changes and methodology adjustments are handled transparently rather than quietly.
Why Nero Energy
We are an energy consultancy first. The same team that prepares your SECR disclosure analyses half-hourly data, validates bills and runs procurement for our clients, which means we understand the numbers rather than just transcribing them. When the data reveals something worth acting on, an out-of-hours consumption pattern, a site running well above benchmark, a metering anomaly, we tell you, because reducing demand is the point of the exercise, not just reporting it.
We are independent of suppliers and technology vendors, registered with the Energy Ombudsman, and we operate under the RECCo Code of Practice. Our advice is not tied to selling you anything else.
SECR compliance also connects naturally to the rest of the compliance landscape. If your organisation qualifies for SECR, there is a reasonable chance it qualifies for ESOS too, and the same underlying data serves both. We can assess your position across both schemes in one exercise.
Talk to us
If your next SECR disclosure is approaching, or your first one is, the earlier the data work starts, the better the result. Contact Nero Energy for an initial conversation about your reporting position, with no obligation.