Supplier: Performance Health

Date: 6 August 2026
Subject: Carbon Reduction Plan, written explanation of our emissions data position

1. Purpose
This letter responds to the clarification issued through the tender portal, which asked us to set out in writing why we do not hold all of the required emissions data, our plan for obtaining it, and the timescales involved. It should be read alongside our published Carbon Reduction Plan.

2. Our current position
Our Carbon Reduction Plan uses 2022 as its baseline year. Our most recently published reporting year is 2023.

Since submitting that plan we have been preparing our 2024 emissions inventory. That work has raised questions about the completeness of our 2023 reporting year which we were not previously aware of, and which we are now investigating. The most significant concerns Category 1 purchased goods and services, which is the largest single component of our footprint.

The issues we have identified run in both directions. Some would increase our reported emissions and others would reduce them, and we are not yet in a position to say where the net position falls. We would rather tell you that than speculate.

We want to be direct with you. When we submitted our Carbon Reduction Plan we believed the 2023 figures to be sound, and they were provided in good faith. Our own subsequent review has caused us to question them. We would rather tell you that now than have it emerge later.

3. Why the data is not currently available

• The method used to convert purchased goods and services spend into emissions categories was developed and externally managed for our 2022 baseline.
• When running the subsequent years, it appears to us now that this mapping may not have been applied in a comparable manner for the 2023 and 2024 audits.
• Our emissions inventory has not been subject to external independent assurance in any reporting year. We state that plainly so there is no ambiguity about the status of our figures.

4. Our plan for obtaining the data
The plan is defined and already under way.

5. Timescales
We are not able to give a date earlier than the first quarter of 2027 for completion of the fully validated position, and we do not want to offer one that we cannot meet. The work has been scoped and is planned for that window.

In the interim we expect to complete our internal reconstruction and to have it independently reviewed. Where that produces a more complete position before the framework goes live, we will provide it to you without waiting to be asked.

6. Carbon Reduction Plan currency
Our Carbon Reduction Plan has been reviewed, approved and published within the last twelve months and therefore meets the twelve-month publication requirement.

7. Our commitment
We recognise this is a pass or fail requirement and we have chosen to give a complete and accurate account rather than a more comfortable one. We would rather be assessed on what is true. We remain committed to our carbon reduction targets and to transparent reporting. We are strengthening the governance around our emissions data as a direct result of this review, including retaining supporting evidence against each data entry and introducing a defined review step before any figure is issued externally.

Signed:

Name: Darren Umbers
Job Title: Global Head of ESG
Company: Performance Health International Ltd
Date: 6 August 2026