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SECR Threshold Checker
Enter your company's financials and headcount — find out in seconds whether you're legally required to file a SECR report.
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Select your company type to see your result
SECR eligibility criteria explained
Quoted companies
All UK-quoted companies must comply with SECR, regardless of size. A quoted company is one whose equity share capital is officially listed on the London Stock Exchange, AIM, or any other regulated market in the UK or EEA.
No size threshold applies
If you're quoted, you must report.
Large unquoted companies & LLPs
Must meet at least 2 of these 3 criteria in the relevant financial year:
Small company exemption
Companies that qualify as small under the Companies Act 2006 are exempt from SECR — even if they would otherwise meet the large unquoted criteria. A company is small if it meets at least 2 of:
Turnover
≤ £10.2M
Balance sheet
≤ £5.1M
Employees
≤ 50
What a SECR report must include
| Disclosure Item | Applies To |
|---|---|
| Scope 1 emissions (tCO₂e) | All qualifying companies |
| Scope 2 emissions (tCO₂e) | All qualifying companies |
| UK energy consumption (kWh) | All qualifying companies |
| At least one intensity ratio | All qualifying companies |
| Methodology description | All qualifying companies |
| Energy efficiency narrative | All qualifying companies |
| Prior-year comparison figures | All (except first year) |
| Global energy and emissions | Quoted companies only |
| Scope 3 emissions (if material) | Quoted companies only |
Who needs to report what?
Listed on the Main Market, AIM, or an overseas exchange recognised by the FCA.
Private companies meeting at least 2 of the 3 size thresholds above.
LLPs meeting at least 2 of the 3 size thresholds above.
Frequently asked questions
When do I need to file my SECR report?
Your SECR disclosure must be included in your Directors' Report, filed as part of your annual accounts — typically within 9 months of your financial year end for private companies, or 6 months for public companies.
What emission factors should I use?
The UK government publishes annual GHG Conversion Factors through DESNZ (Department for Energy Security and Net Zero). You must use the factors for the year in which the energy was consumed. For reporting years ending in 2025 or 2026, use the DESNZ 2025 factors.
What if my company was below threshold last year but above it this year?
SECR eligibility is assessed on a year-by-year basis. If you crossed the threshold this year, you are required to report for this financial year. There is no prior-year comparison requirement for your first year.
Do subsidiaries need to report separately?
Not necessarily. A subsidiary is exempt if its parent company includes it within a group-level SECR report. However, any qualifying subsidiary that is not included in a group report must file its own disclosure.
Is there a penalty for not reporting?
Failure to include a compliant SECR disclosure in your Directors' Report is a criminal offence under the Companies Act 2006. Directors can face personal liability, and the company may be required to file an amended report.
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