SECR Thresholds — Company Size Criteria for SECR Reporting
SECR (Streamlined Energy and Carbon Reporting) applies to UK companies that meet specific size thresholds. Understand the £36 million turnover, £18 million balance sheet, and 250 employee criteria.
What Companies Must Comply
SECR applies to UK-incorporated companies that qualify as "large companies" under the Companies Act 2006. A company is considered large if it meets 2 or more of the following thresholds in the current or previous financial year:
This is your company's total revenue for the financial year, as reported in your annual accounts. The threshold has remained unchanged since SECR was introduced in 2019.
This refers to the total assets figure on your company's balance sheet. It includes all assets: current assets, fixed assets, and any other assets.
This is the average number of employees during the financial year, calculated on a monthly basis. Include all employees, whether full-time, part-time, or on fixed-term contracts.
Group Company Rules
SECR also applies to UK-incorporated companies that are part of a group that meets the large company thresholds on a consolidated basis, even if the individual UK company is below the thresholds.
Measurement Period
The thresholds are assessed based on your most recent financial year. If your company meets 2 or more thresholds in either the current year or the previous year, SECR reporting is required.
This means there's typically a one-year lag between qualifying for SECR and having to submit your first report. Companies that crossed the thresholds for the first time in 2025 would need to start SECR reporting for their 2026 accounts.
✓ Company A — Requires SECR
- • Annual turnover: £42 million ✓
- • Balance sheet total: £12 million ✗
- • Employees: 280 ✓
Result: Meets 2/3 thresholds → SECR required
✗ Company B — No SECR Required
- • Annual turnover: £28 million ✗
- • Balance sheet total: £22 million ✓
- • Employees: 180 ✗
Result: Meets 1/3 thresholds → No SECR required
✓ Company C — Group Rules Apply
UK subsidiary with £15M turnover, £8M balance sheet, 120 employees (below individual thresholds)
But parent group has: £500M consolidated turnover, £200M consolidated balance sheet, 3,000 employees
Result: UK subsidiary must comply with SECR due to group size
The SECR thresholds have remained unchanged since the regulation was introduced in 2019. They are the same thresholds used to determine "large company" status under the Companies Act 2006.
However, it's worth noting that with the introduction of UK SRS in 2026, companies above certain thresholds may face additional sustainability reporting requirements beyond SECR.