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Pawston Cat Foods Ltd · FY2024-25

Methodology report

The analyst-reviewed GHG inventory artefact. Version-pinned and reproducible. Every figure carries a calculation trace linking back to source records.

Prepared as a PDF and released by your lead analyst from the Reports screen. The underlying JSON payload ships inside the audit pack.

Contents

Reporting framework + standards

GHG Protocol Corporate Standard (rev 2015) · ISO 14064-1:2018 · SECR (Streamlined Energy & Carbon Reporting) · DEFRA UK Conversion Factors 2024 v1.

Boundaries + consolidation approach

Operational control. Single UK production site (Pawston, Devon). No minority interests in scope. Cut-off threshold 1% of inventory.

Inventory totals

12,847 tCO₂e (FY2024-25) — Scope 1: 1,210 · Scope 2: 1,840 · Scope 3: 9,797. 95% confidence interval 11,203 to 14,491. GSD 1.48.

Methodology + factors

Per-record activity × factor with characterisation. Factors version-pinned to DEFRA UK 2024 v1. Three analyst overrides with signed rationale.

Data quality

27% primary data, 51% category-specific factors, 22% spend-based. Pedigree Matrix scoring across all 5 indicators.

Recalculation policy

>5% structural change · >5% methodology impact · >2% data-quality restatement · >1% error correction. Last triggered: 22 Apr 2026 (Hartmoor primary data).

This page is a demo summary of what the report covers. In the live workspace, your analyst prepares and releases reports from the Reports screen, and the audit pack carries the working data behind them for third-party review.

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