Independent Assurance Statement
Ibstock Plc.
OBJECTIVE AND SCOPE OF WORK
This is the eleventh year that Ibstock Plc (herein referred to as "the client") has engaged LUCIDEON to provide independent assurance for their Ibstock Plc Sustainability Report (2025) titled "Progress Built In" (herein referred to as "the report"). The objective of the assurance engagement was to establish that the information presented is a reliable representation of Ibstock Plc's reported information and the data presented is not misleading, by giving a balanced overview of performance, and it meets the requirements of Ibstock Plc's own external reporting requirements.
RESPONSIBILITIES
The sole responsibility for the content and presentation of the report lies with the reporter. By accepting this assurance statement, the client confirms that all required data and information relevant to this independent assurance has been disclosed.
LUCIDEON did not, in any way, contribute to the preparation of the report and its responsibilities are limited to:
Forming of an independent assurance opinion
Reliability of reported information
Data presented is not misleading
Reporting the conclusions and
recommendations to client's management
LIMITATIONS AND EXCLUSIONS
Excluded from the scope of work are the following:
Statements regarding the company's positioning.
Information not related to the defined reporting period.
Specific information related to suppliers.
Financial data (as provided in client's Annual
Report audited by an external financial auditor)
The appropriateness of the reporting criteria.
Some estimations have been made where data has not been complete for some minor sources and for some sources for sites outside of UK ETS.
Scope 3 emissions have not been verified as part of this engagement.
An engagement with a limited level of assurance relies on risk-based sampling for assurance of the reported information. It also relies on client's internal data collection processes. Hence, based on the mentioned limitations and exclusions, this statement should not be relied upon to detect all misstatements or errors that may exist.
METHODOLOGY AND SUMMARY OF WORK PERFORMED
The assurance engagement included, but was not limited to:
Assessment of client's internal systems for data collection and aggregation of report content regarding reliability, accuracy, appropriateness, omission, sources of error and limitations.
The assurance approach included interviews and review of documents and records and also considered records from third party verifications of related data for installations reporting under the UK Emissions Trading Scheme (UK ETS) and under Climate Change Agreements.
Almost all Ibstock Brick sites hold UK ETS permits and those that do were visited by LUCIDEON for the 2025 reporting period. Site visits are also undertaken by LUCIDEON to the Ibstock Brick sites for the purpose of Product Certification.
No site visits were undertaken for this assurance; all work was undertaken remotely,
and all information requested was made available.
It has been demonstrated that there has been a 41% reduction in absolute Carbon for Scopes 1 and 2 emissions. Of this 41% reduction, 25% is permanent carbon reduction and 16% is due to temporary volume production decreases.
CONCLUSION
Based on our independent assurance engagement, nothing came to our attention to suggest that:
the reported information is not fairly stated in all material aspects for the defined reporting period.
RECOMMENDATIONS
Recommendations for improvements were shared with the client in a separate report.
STATEMENT OF INDEPENDENCE, IMPARTIALITY AND COMPETENCE
LUCIDEON is an independent assurance provider, whose employees have extensive experience in the verification and assurance of GHG and sustainability information and associated processes and systems for data collection. LUCIDEON operates an accredited Business Management System, ensuring and actively managing the quality of all processes related to appointment of auditors and compilation of assurance teams. Members of the assurance team are not involved in any other projects or activities that would cause a conflict of interest with regard to the assurance engagement.
Lucideon CICS Limited Stoke on Trent, UK
10 March 2026
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The Assurance Statement is granted subject to conformance with the conditions of contract governing the verification. Further clarifications regarding the scope of this verification statement may be obtained by consulting the organisation.