Carbon Reduction Plan

Smart Audio Technologies Limited

Publication Date: 13 January 2026

Commitment to Achieving Net Zero

Smart Audio Technologies Limited is committed to achieving Net Zero greenhouse gas emissions for UK operations by 2050 in accordance with PPN 06/21 and the reporting standard for Carbon Reduction Plans.

This commitment applies to Scope 1, Scope 2 and the defined subset of Scope 3 emissions set out in this Carbon Reduction Plan and will be embedded within operational activities and performance of contracts under UK Government procurement frameworks.

In addition to the mandatory 2050 commitment, Smart Audio Technologies Limited has established an enhanced internal objective to achieve Net Zero emissions by 31 December 2040, subject to technological feasibility and proportionality as an SME operating within the defence and security sector.

This commitment is approved by the Board of Directors and will be reviewed annually.

Baseline Emissions Footprint

Baseline emissions are a record of the greenhouse gases produced prior to the introduction of formal carbon reduction measures and provide the reference point against which future emissions reductions are measured.

Smart Audio Technologies Limited is an early-stage technology SME and has not previously undertaken a formal organisational carbon footprint assessment. The reporting year 1 January 2025 to 31 December 2025 represents the first full 12-month reporting period for which emissions have been calculated and is therefore adopted as the Baseline Year.

Baseline Year: 2025

Additional Details relating to the Baseline Emissions calculations

Smart Audio Technologies Limited operates as a remote-first organisation and does not maintain leased or company-controlled premises. The organisation does not operate a company vehicle fleet.

Scope 1 emissions are reported as 0.0 tCO2e.

Scope 2 emissions are reported as 0.0 tCO2e.

Scope 3 emissions arise primarily from business travel.

Scope 3 emissions have been calculated using UK Government greenhouse gas conversion factors and are based on a blended estimate of domestic public transport, private vehicle use and international economy air travel associated with business operations.

Baseline Year Emissions

Emissions - Total (tCO2e)

Scope 1 - 0.0

Scope 2 - 0.0

Scope 3 (Business Travel – Defined Subset) - 10.5

Total Emissions - 10.5

Current Emissions Reporting

Reporting Year: 2025

Emissions - Total (tCO2e)

Scope 1 - 0.0

Scope 2 - 0.0

Scope 3 (Business Travel – Defined Subset) - 10.5

Total Emissions - 10.5

Emissions Reduction Targets

Smart Audio Technologies Limited is committed to achieving Net Zero greenhouse gas emissions for UK operations by 2050.

The organisation aims to achieve a minimum 10 percent reduction in combined Scope 1 and Scope 2 emissions by 2030 relative to the 2025 baseline, subject to operational expansion.

The organisation will prioritise:

- Increased use of lower-carbon domestic transport options where practicable

- Consolidation of international travel where operationally feasible

- Use of secure digital collaboration tools to reduce avoidable travel

- Structured travel planning to minimise unnecessary journeys

Carbon Reduction Projects

Completed Carbon Reduction Initiatives

- Remote-first operating model

- Use of digital collaboration platforms

- Blended use of public transport for domestic travel

- Reduction of paper-based documentation

- Engagement with UK-based supply chain partners where feasible

Future Carbon Reduction Initiatives

- Enhanced travel emissions tracking and reporting

- Structured internal travel approval controls

- Evaluation of renewable electricity procurement if operational premises are established

- Engagement with suppliers on environmental performance

- Consideration of lifecycle carbon impacts in product design

Declaration and Sign Off

This Carbon Reduction Plan has been completed in accordance with PPN 06/21 and the associated reporting standard for Carbon Reduction Plans.

Signed on behalf of Smart Audio Technologies Limited:

Sandeep Kumar Chintala

Director

Date: 13 January 2026