Carbon Reduction Plan

Prepared in accordance with Procurement Policy Note 006 (PPN 006) and the NHS Net Zero Supplier Roadmap

Supplier name: NAS Recruitment Services (Scotland) Limited

Company registration number: SC285783 (registered in Scotland)

Registered office address: NAS House, 2 Fairbairn Place, Kirkton North, Livingston, West Lothian, EH54 6TN

Reporting period covered by this plan: 1 May 2025 to 30 April 2026 (financial year 2025/26)

Publication date: 21/09/2026

Version: 2.0 (supersedes version dated 01/06/2026)

Commitment to Achieving Net Zero

NAS Recruitment Services (Scotland) Limited (“NAS Recruitment”) is committed to achieving Net Zero greenhouse gas emissions by 2050 at the latest, in line with the UK Government’s target under the Climate Change Act 2008 (as amended). The commitment covers all of our Scope 1 and Scope 2 emissions and the required subset of Scope 3 emissions (Categories 4, 5, 6, 7 and 9) across our UK operations, which is our full operational footprint.

We will reach Net Zero by reducing absolute emissions by at least 90% against our FY 2025/26 baseline, with any small residual emissions neutralised through permanent carbon removals. The interim milestones set out in the Emissions Reduction Targets section below define the trajectory we will follow, and we will review annually whether the target date can be brought forward towards the NHS’s 2045 ambition for the emissions it can influence.

Reporting Boundary and Methodology

Organisational boundary: Operational control approach, in accordance with the GHG Protocol Corporate Accounting and Reporting Standard. The plan covers NAS Recruitment Services (Scotland) Limited only; there are no subsidiaries.

Geographical boundary: United Kingdom. All of our operations are in Scotland and comprise two leased office premises – NAS House, 2 Fairbairn Place, Livingston, EH54 6TN, and 2nd Floor, 41 Main Street, Rutherglen, Glasgow, G73 2JF – and two company-owned vehicles (one battery electric vehicle and one internal combustion engine vehicle). We have no operations outside the UK.

Greenhouse gases: All emissions are reported in tonnes of carbon dioxide equivalent (tCO2e) and cover the seven Kyoto Protocol gases (CO2, CH4, N2O, HFCs, PFCs, SF6 and NF3) to the extent that they are embedded in the UK Government conversion factors applied.

Calculation method: Activity data (fuel and electricity consumption, distances travelled and waste tonnages) was multiplied by UK Government Greenhouse Gas Conversion Factors for Company Reporting. The activity data, data sources and every conversion factor applied are listed in Annex A so that each figure can be independently recalculated. The calculations are held in our GHG emissions calculator workbook, which is retained as evidence.

Data sources: Utility invoices for gas and electricity at both offices; company-paid charging records for the electric vehicle; recorded business mileage for the company internal combustion engine vehicle and for employee-owned cars used on company business (grey fleet); courier and postal records; waste contractor records; and a staff survey of usual commuting mode, distance and office attendance.

Scope 2 method: Scope 2 is reported using the location-based method (UK grid average factor). Both offices are currently supplied on standard tariffs without renewable energy guarantees of origin (REGOs), so no lower market-based figure can be claimed. From the FY 2026/27 plan onward we will report market-based Scope 2 alongside location-based, using our suppliers’ published fuel-mix disclosures, so that the planned switch to REGO-backed tariffs can be evidenced.

Headcount and intensity: Average number of employees during the reporting period: 8 full-time equivalent (FTE), excluding temporary workers placed with clients. Emissions intensity: 6.81 tCO2e per FTE (total emissions), of which 1.41 tCO2e per FTE relates to Scope 1 and 2.

Home working: Emissions from employee teleworking are an optional element of Category 7 under the Technical Standard and are not included in the totals below. For transparency we have estimated them separately: 8 FTE × 1 home-working day per week × 46 weeks × 7.5 hours × 0.33378 kgCO2e per FTE-hour (UK Government homeworking factor: office equipment plus heating) = 0.92 tCO2e. This figure will be brought into the reported boundary from FY 2026/27.

Data limitations: This is our first full carbon footprint. Company vehicle emissions were calculated on a distance basis because complete fuel receipts were not available, and courier and postal mileage is an estimate. Both will be improved through the data collection measures set out under Planned Carbon Reduction Initiatives.

Rounding: Figures are shown to two decimal places. Totals are calculated from unrounded values and may therefore differ by ±0.01 tCO2e from the sum of the rounded components shown.

Baseline Emissions Footprint

Baseline emissions are a record of the greenhouse gases that were produced in the past, prior to the introduction of any strategies to reduce emissions. Baseline emissions are the reference point against which emissions reduction can be measured.

Baseline year: Financial year 2025/26 (1 May 2025 to 30 April 2026)

Additional details relating to the baseline emissions calculations: FY 2025/26 is the first year for which NAS Recruitment has compiled a complete carbon footprint across Scope 1, Scope 2 and the required Scope 3 categories, and it has therefore been adopted as the baseline year. No reliable emissions data exists for earlier years, so an earlier baseline could not be set without estimation. The baseline has been calculated using the boundary, method, data sources and conversion factors described above and detailed in Annex A. Carbon reduction measures already in place before or during the year (see Completed Carbon Reduction Initiatives) are reflected in the baseline figures. The baseline will be recalculated if there is a structural change to the business or a methodology change that alters total emissions by 5% or more.

Baseline year emissions:

Current Emissions Reporting

Reporting year: Financial year 2025/26 (1 May 2025 to 30 April 2026)

Additional details relating to the current emissions calculations: The reporting year and baseline year are the same 12-month period because this is our first carbon footprint; the figures in the two tables are therefore identical by design, not by omission. The reporting period ended on 30 April 2026, within 12 months of the date of this plan. From the next update (reporting year FY 2026/27, to be published by 31 October 2027) current emissions will be reported against this baseline, together with the percentage change and the reasons for it.

Current reporting year emissions:

Emissions Reduction Targets

In order to continue our progress to achieving Net Zero, we have adopted the following carbon reduction targets. All targets are measured against the FY 2025/26 baseline of 54.48 tCO2e (Scope 1, Scope 2 and required Scope 3), using the same boundary and method each year.

Overall absolute targets

• By FY 2027/28: reduce total emissions by at least 10%, to no more than 49.03 tCO2e.
• By FY 2030/31: reduce total emissions by at least 20%, to no more than 43.58 tCO2e.
• By FY 2035/36: reduce total emissions by at least 45%, to no more than 29.96 tCO2e.
• By 2050 at the latest: achieve Net Zero, with absolute emissions reduced by at least 90% (to no more than 5.45 tCO2e) and residual emissions neutralised by permanent removals.

Supporting targets by emission source

• Employee commuting (Scope 3, Category 7): reduce commuting emissions by 10% by FY 2027/28 (to ≤38.33 tCO2e) and by 25% by FY 2030/31 (to ≤31.94 tCO2e). Commuting is 78% of our footprint, so this is our most important target.
• Office electricity (Scope 2): supply 100% of the electricity at both offices through REGO-backed renewable tariffs by 30 April 2030, reducing market-based office electricity emissions from 3.26 tCO2e to zero.
• Office heating (Scope 1): reduce gas consumption by 10% (from 26,303 kWh to no more than 23,673 kWh, a saving of 0.48 tCO2e) by FY 2027/28 through improved heating controls.
• Company fleet (Scope 1): replace the remaining internal combustion engine vehicle with a battery electric vehicle at the end of its current lifecycle and by 30 April 2035 at the latest, removing 2.70 tCO2e of direct fuel combustion emissions.
• Waste (Scope 3, Category 5): send zero office waste to landfill by FY 2027/28 (currently 0.6 tonnes per year).

Projected carbon emissions reduction

We project that carbon emissions will decrease over the next five years to no more than 43.58 tCO2e by FY 2030/31. This is a reduction of at least 20% against the baseline. The planned trajectory is set out below.

Progress against these targets will be reviewed annually by the board of directors, and this Carbon Reduction Plan will be updated and republished at least annually, within six months of our 30 April financial year-end.

Carbon Reduction Projects

Completed Carbon Reduction Initiatives

The following environmental management measures and projects have been completed or implemented. Their effect is reflected in the FY 2025/26 baseline figures, and they will be in effect when performing relevant contracts:

• Fleet electrification (50% complete): one of our two company-owned vehicles is a fully electric vehicle. Its FY 2025/26 off-site charging emissions were 0.54 tCO2e, compared with the direct combustion emissions of a petrol or diesel equivalent.
• Hybrid working: staff work from home one day per week on average, which reduces commuting emissions and office energy demand compared with full-time office attendance.
• Digital-first recruitment delivery: candidate registration, interviews and client meetings are conducted by video conference wherever practicable. As a result, business travel in FY 2025/26 was limited to 623 miles by car (0.17 tCO2e), with no flights, rail journeys, taxis or hotel stays.
• Paperless operations: electronic contracts, timesheets, onboarding and compliance documentation have substantially reduced paper consumption, printing and associated waste.
• Energy efficiency in offices: LED lighting, equipment power-down policies and heating management at both offices.
• Waste segregation and recycling: segregated recycling is in place at both offices; 60% of office waste by weight (0.9 of 1.5 tonnes) was recycled in FY 2025/26.

Planned Carbon Reduction Initiatives

In the future we plan to implement the following measures. Estimated annual savings are calculated from our FY 2025/26 activity data and are shown against the baseline:

These measures will be in effect when performing relevant contracts. Responsibility for delivery sits with the Director named below, and progress is reviewed at board meetings at least annually.

Publication and Review

This Carbon Reduction Plan is published on our UK website at https://nasscotland.com/carbon-reduction-plan with a link from the homepage of nasscotland.com. Previous versions will remain available on the website so that progress can be monitored. The plan is reviewed and updated at least annually, within six months of our 30 April financial year-end; the next update (reporting year FY 2026/27) will be published by 31 October 2027.

Declaration and Sign Off

This Carbon Reduction Plan has been completed in accordance with PPN 006 and 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 GHG Reporting Protocol corporate standard, and uses the appropriate Government emission conversion factors for greenhouse gas company reporting.

Scope 1 and Scope 2 emissions have been reported in accordance with SECR requirements (where required), and the required subset of Scope 3 emissions have been reported in accordance with the published reporting standard for Carbon Reduction Plans and the Corporate Value Chain (Scope 3) Standard.

This Carbon Reduction Plan has been reviewed and approved by the board of directors of NAS Recruitment Services (Scotland) Limited on 21/09/2026 and has been signed on behalf of the Supplier by the Director named below.

Signed on behalf of the Supplier:

Signature: Lee Eggett (electronic signature)

Name: Lee Eggett

Position: Director

Date signed: 21/09/2026

Annex A – Emissions Calculation Detail (FY 2025/26)

Activity data and conversion factors used to calculate each figure in this plan. Conversion factors are UK Government Greenhouse Gas Conversion Factors for Company Reporting (kgCO2e per unit). tCO2e = activity × factor ÷ 1,000.