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Pawston Cat Foods Ltd · FY2024-25

Methodology report

The GHG inventory artefact, prepared and released by Hemera staff. Version-pinned and reproducible. Every figure carries a calculation trace linking back to source records.

Prepared as a PDF and released by Hemera staff 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. Production site at Wolverhampton, plus the Reading distribution hub and London head office. No minority interests in scope. Cut-off threshold 1% of inventory.

Inventory totals

13,688 tCO₂e (FY2024-25), Scope 1: 1,210 · Scope 2: 1,840 · Scope 3: 10,638 (including category 3, 841). 95% confidence interval 11,936 to 15,440. GSD 1.48.

Methodology + factors

Per-record activity × factor with characterisation. Factors version-pinned to DEFRA UK 2024 v1.1 and Defra EEIO 2022. Three analyst overrides with signed rationale.

Data quality

38% primary data, 22% activity-based factors, 40% 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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