Charlty numbor 1061108 The Analytical Methods Trust Unaudlted Trusteos, report and flnanclal statements For the yéar ended 31 December 2025
The Analytl¢al Methods Trust Contents Pag& Refer•nc• and admlnlstrallv• dotalls of the Charlty. Its Trustees and ad¥lsers Trusto88' r•port Indopgndgnt •xaminorf8 r•p(¥1 10 Statom•nt of financl•l actlvltl•• 11 Balance Shoot 12 Nots* to th• flnanclal $tatsm¢nts 13-20
The Analytlcal Meth¢)d8 Trust Refèren¢e and admlnlstratlve detalls olthe Charlty, Its Trustees and advlsers For the yoar andod 31 Docemb•r 2025 Trust•OS JN Mi118r, Chairman CS Caer (resigned 23 OctrA)er 2025) G Greenway AJ Handley ID Lumley D S18venson F Sweetsng Idece8sed 2 April 2026) R Wood C Gibbons18ppdnte(19 March 2026) L Burgio (appointed 9 Fabruary 2026) Charlty rngl8tsr•d numbor 1061108 Prlnclpal offlc• The Royal Society ol Chemistry Budington House London W1J 08A Honorary ucr•tary to Ihe Tru8t•es ID Lumley A¢¢ounlants Kreslon Reeves LLP Suits 2 OrchariS Hoijse Orchard Street Canterbury Kent CT2 8AR Ind•p•ndont Examlnor Samantha Rouse FCCA DChA Kreslon Reevas LLP Suite 2 Orchard House Orchard Street Canterbury Kent CT2 8AR Page 1
The Anatytlcal Meth¢xls Trust Trustees. roport Forlho year •nd8d 31 Docembof 2025 The Trustees present their report. thng vthh the financial statements of the charity for the year ended 31 December 2025. The finarKial ststements have been prepared in aCrdan with the Ststemenl of Recommended Practice: Accounting and Rep(Kb"ng by Chariknes preparing their accounts in accordance with the Financial Reporting Standard applicaile in the UK and Republic of Ireland {FRS 1021 ISSU in October 2019, the Financial Reporh'ng Slandard applicable in the Unitejj Kingdom aThJ Republic of Ireland (FRS 1021, tho Charib88 Act 2011 and UK Generally Accepted Pmce as il apFlies from 1 January 2019. ObJectSve8 and aGllvltl88 a. Pollclgs and obl•ctlv To promot8 and encxjurago thg acquiyillon aThJ disseminatlon of knOdge In regard to methods of Chèmical anatysis and thg gduc8tion of persons as ar011 chemists. In setting oblectfv8s and planning for aclfvltles. the Truste8s have given due nsideraOn to general guidance publlshed by the Chorlty CommL%slon reIatr to wblic b8nefiL Indudlng the guidance 'Publlc beneflt.. runnlng a charity IPB21'. b. Rlsk manag•mont Trustees revl8w the commttmants eX[ted lo bé made on thè unrestiicled funds annually, to assure Ihgmselves that deman¢J$ nom)ally fal wtthin Income. Trust88s only accopl funds for reslrfctgd work when an agreement to cover full costs has b8en received in advance. Flnancial procedures are in plac8 lo monllor expendllure on Indivldual prOgraMS. aThJ tsse are rovlavJ perlcxllealty to ensure that they meat the currenl requlrgm6nts of the TrusL c. Grant maklng pollcy Outtine programmè8 for Ihe spo¢ffjli8t Expgrt Working Groups {EWG8) are aPpVed by the AnalY(Ical M¢thod$ Committe8 IAMCI of tho An81¢81 Scign¢e Community. which receives regular reports on progre88 made. In addllion. the Expert Worklng Groups publish their work in the scienttfie Ilterature or on the webslte 80 permlttlng scrutlny by the anatyii¢al community. The AMC Chaiman makes an 8nnu81 report, Includlng any recommendallons for action or change resulbw from AMC discusslons lo the trustees at the fomial meetlng. Declslons on granting financial support or partial support for lectureshlps, fellowshlps, studentships and other 9ducation81 res8arch are made onty after c¥)nsideralion by the truslges agaln r9gular progress reports are required. Work by the speoalist Exrt Worknng Groups is not authortsed unless supporting finances from donalbons or Investment Inrne Is guaranlwj. d. Inve•tmgnt pollcy Tho Tru8t has a capitsl Investment currenty a market value of £1,236.22812024: £1,096,287) generallng Sncome of about £40,000 per annum. The Trust invests in an Alianz portfollo Flxe(I Interest Fund - part of Allianz Global InvesloTS, who manage the fund wthin a low risk policy of mcKlest growih and reasonable incom8, and with the BIBckRock chaShare Comftn Investment Fund. The Trusvs investments. whbch had been adversely affected foSlowng oulbreak of the vrdr in Ukrdine in February 2022, began to recover due to the calming of the economic dimate. Th8 investrnents at the year end had generated a net galn of £120.91912024'. £16,952). Achlevemonts and perforn The work of the AMC ExFert Working Groups is no k)nger fOLbti supported by any outside organisalK)n. As a result, a review system for the EWGS has been Impmented. Each wll be assessed for need and effectivenes5 on a threa-yeaT rdling programme. In 2025 il was the Expwt Working Group on Sampling Uncertainty and Sampling Qualty. The past ts¥ee months have seen an increase in actsvity in AMC bIOnS 8Th1 initiatves. Th8 webslts IAnalyilcalMethodsCommitteel ha5 now become the main vehlde fcy AMC communication and publications.
Analytlcal Methods Trust Trust8es' report {¢ontlnued) For th• year anded 31 Docgmber 2025 Achievom•nts and rtoMn¢t (conUnu•d) The Technical Bri8fs. after AMC peer miew, are all wt41Shj in the Royal of Chemistry joumal Analytical Melho(Is, as well as more sperAalist publi111$ by one of the Expert Working Groups (Essential Oils) in Perfumer & Flavorisl (Allured Business Media). Four Technlcal Brlets were publl¥lwd In 202S: AMCTB116 Scientific Inveth'gaticffl of Aslan lacquep8re. Mothods. 2025, 17, 5069-5073. https'.Ildoi.org110.1039ld5a(mj63h AMCTB117 Drffvjsive sampl8rs for ambignt alr qualty mMttorlng, Anal. IA¢thods, 2025, 17, 5074-5077. https.Ildoi.org110.10391d5a0o61k AMCTB118 IntrLMJctlon to neutron technK4ues for liural heritsge, Afft¥l. Methods. 2025. 17, 5527-5531. https.'Ildol.org110.1o391d5aD7sa AMCTB119 Microfade tèswng h wliural hwllage. Anal. Mèthods. 2025, 17, 7570-7573. https'.Ildoi.org110.1039ldSaI20k And the work of the Sampllng Unurtalnty and Sampllng Quallty EWG: A Guld• wos publlsh8d In l•te 2024 IVaAIPISJ." Ramsey M.H.. Roslron P.D., RaFKlSO F.C. (eds), EurachemEUROLApJcfTACINor(ItesVAMC Gui¢Je.' Valldalion of Measuremgnt Procedures that Include Sampling. Eurachem (20241. htt rac uld Leaflet promotlng the V•AIPIS Guld•." The lèaflet summarises tho recent Eur8chemlCITAC guidè i)n the ValIdan of Maa8urnm¢nt Procedure8 that Include Sampling (VaMPISI. mnuwikv Presentathpns on VaAIPIS.. Eurachem Workshop on ISOnEC 17025 and ISP15189 on the 12-13 March 202S. in Nicx)si8, Cyprus. The presentslions. glven by Mike Ramsey. arè entiugd, Measur6mgnt uncertainty arising from sampling., Working examples on ISO/lEC 17025 8nU ISO 15189 requlrements. and Valall( of Measurement Procedure that includgs Sampling IVaMPISI'. New Eurdchem Supplementsry Guance. -2025 The 329th PT8 Seminar, Mike Ramsey presenled a paper on the 'Calculabon of measurement uncertainty - recommendations for prath"ce'. This Sefninar was hekl at the German Physical Measurement Institute. Bertln on the 120 May 2025. h ..IlvrtW4. tb.delonsl bmach bleilun nlabt8 la -8421semin 29- Ib-semin b8rechn -der-messunsithrhert*m n-luer4i raxis.html Eurdehem Gener AssemNy in Buchar¥L Romanta. 2&27 May 2025. Mike Rafftsey gave an overview presentation on VaMPIS. EUROLA&Eur8chem webinar. How to Valkyate Measurement PrDceduros IdIng Samying IVaMPISI, by Mike Ramsey. 19 June 2025. from 10."00- 13..00 CEST, online via Zo(. Pago 3
The Analyilcal PAethods Trust Trustees. rgport (contlnuedl For tho year end¢d 31 D0mber 2025 Achievements and p•rformance {contInd} SeJlon on VaMPIS at th• Joint IMEKOIEurachemlEurolab meetiThJ in Turin, Ilay. 1¥17th September 2025 Session title". New Eurathem Guidan¢% on Vaidalion of Measurement prced$ th8t Indude S8mpling 10.. 10 13'.00 on Tuesday 161h September 2025. Talks by JTG Members". 1. The relationship belween the Eurachem Guides on validation.. FIP and V8MPIS (Marios Kostakisl 2. Validation of Measurement PftxJures that IndJe Samph'ng (VaMPIS) - a n8w Euratham Guide (Mike Ramsey) 3. Setting target uncertainty using the Optsmised Uncertainty aprTh1ch IP&t8r Rostr() 4. Comparing EN 17075 and VaMPIS appro¥has for in situ continuous mltOng of fre8 chlorine in drinking water (Nalhalie GuigLsesI S. Managemont Issu68 of VaMPIS eJKI owoing Imac (Tatyana Tomic, bul proparad by Vassilis Zon8r08 and Stelanelli Patrizia Softw•rn D•velopm•nts rel•t•d to VaMPIS.' Optimu {for the calculation of Opllmal Uncertainty). The software is to support users of the VaMPIS gulde. htt s.'Ilme .or entlcommuni Is mmun IAna cal Scaenc8 Communll IAMCSO fe.as Postsr Pr•s•ntatlons In 2025 (on VaPAPIS)." Eurachem Gener81 Assembfy in Butharest. Rom8nLq. 2&27 May 2025. Joint IMEKOIEuracheMEur8I meellThJ in Turin, Itaky, 1&17th Septembgr 2025. Vldeo on VaMPIS.' Youtube video on 'How to Validate Measurgment Procedur98 Indu¢JlrKJ Sampllng IVaMPISI'. The following Expert Working Groups are 8pwinted by the AMC l Anal¢81 Scienc8 Community Councll and which are supported by the AMC TnJsL but sometlmes re¢eive ld1110n?1 extemal financial sUPPOrt'. Anlmal FlIng Sluff• The work of Ihls Group has had no Strateg lead. M has ¢Sed to operate wllhin thls rgwtlng 18. Envlronm•nt Thls infomi81 Group meets virtuafy on an adthtx bas. In 2025. AMC and AMT approvad Its transition from 8 rtUal EWG to a substantive Gr(MJp chaired ty Rthrd 8rtr•vn. The aim5 of the GTOUP are lo promote the role and imwrtance of anatytscal scienL W51hin the environm¢ntsl sector, in particular environmental analyticol chemistry ralated lo measurement of the chemKal composition of air, soil. waste and water m81rl¢es. The EEWG will mnitor d8veknpments in environmerrtal science and prrrtlucè Technical Briefs Dn important topi¢x kn environment81 anatytKal th8misty. The Group published one Technio818ri8f In 2025. This Group is supported by the Se(Jelary aThl has 7 mombers. Essentlo10115 The aims of this Group (CIred ty Neil ljyen) are the elatL)ratlon and YalKlation of analytical meth¢)ds to detèmiino the quality and authenticity of traded essential 0115. Members of this EWG have previously b8en V8ry actlve and have undertakgn several firw-printing eXse$ for specffic essentsal oils. This Group supported by the Secretary and has 11 members and 1 c4)rresponding member. Page 4
The Anatytlcal Mothods Trust Trustees. report Icontlnuad} For Iho yr ondad 31 D•comr 2025 A¢hlovom•nts and porfornMn¢e {contlnuod) Food and Fged Authentlclty The Chair, Michael Walker, has been very activo coordinalng the work in the area and for which the UK is pl8w.ng a prominent part. The BSI AW134146 is a mimr group of cENc 460 'Food 8ulhentlcity, of which the Food and Feed Authenticity EWG has a $yThbbc relatsonship. Thwe is exlIent UK parbThpation In CENc460 whlch hosts wght worknng groups. H•rltage Scl•nc• This Group Ichalred by Lucla Burglo) alms to prrynote the rol8 and importance of anatyttcal sclence In tha heiitage sciencé sector. Th& Grcyjp are activdy pursuing a wide range of Tethnlcal Briets th8t 8re in various stages of developmenl {as wall as three publlcabms In 2025). This Group 18 WPPCKted by thé S8¢tsry and has 10 m8mbors. Instrumontal Analylls The Group aims lo cons¢der and give rgcommendab.ons on features of specific anolyit'cal instruments and lo provide a fornm for discusslon of all aspects of mats 5pectrometsy pertirlt lo obtalnin9 reliable data with the alms ol promong best practice in the applutw of mass spèLromety. ThSs Group was re-actlvaled in 2025 and is chaired by Steve Hll. This Group15 6UPPOrted ty thè Secretary and h8$ 11 members. Statlstlcal Méthods Statisti, as the concaptual language of lEbratIon and all aspguts of dats ouallty. playE an axlal role in analyucal science. The Group. Igd by JIM Miller. have identified a Wrang1n9 seri88 of lopiGs for generation of Technical 8riefs that are in different stsg8s of d8velopmonL This Group 1$ 5UPPOrted by the Secretary and has 9 members and 3 rreSPOndIng m8mbeTr. Sampling Unc•rtalnty and Sampllng Quallty The alm is to Gonslder the effect of sampling uncertainty, aThJ wocedures for its elaboration. and lo make recomm8ndatlons as to best pracli( in asFeCts of samplirrtj. It holds jrynt meetlngs with the gquIv8lent Vvorklng Group of Eurachem and publish jthnt ¢Yments IAMC Technical Briefs and Eurachem Leaflets, as wdl as 8thrg1. The single chair. Mike Ramsey. hosts joint rIal meetings. This Group w85 very actNe promoting the VaMPIS GuNJe (published on the 18 1)ecember 202418t several EL¢ropean onferences and workshops. In addrtion. a leafiet, poster arKI VKleo were produced lo support the launch of the Gulde and its dissemination. This Group ts SUP[rted by the Secretary and has 6 members and 1 corresporKling member IAMC &VG) as well as 13 members and 2 o)ffesponding membern {Eur8chem}. 8ustalTrablllty This new Group was established in 2025 a1 is chalred by VM*)rra Hillxsme. The aun of the Group is to assist with &mbgdding sustainatrAe wactiC8 in an8lytral $ere and assoLiatod measurement methods. This Group is supwrted by the S8(¥etsry aThJ has 16 members. L S Thèobald L•ctUTeshlp Th8 dual 2023 avRrd wner David BuSlrKk esenj hi5 kcture on 'PfencY testing and the effects of analytical methods., along wrth Iwo other speakets on related topics after the AMC meeting on the 16 September 2025. The other 2023 award winner has so far dedined to pr85ent lis Sectur&.
The Analytlul Methods Tnt Trustgès. rèport (contlnued) For tho ygar end 31 Decambor 2025 Achi8Vom•nts and perfonnanco IntInU•d) FUTURE PLANS In 2025 the AMC planned lo meet Ihree times inrS in Fetsuary. May 8nd September however the February meeting had to be CAncelled hence onty two meetings were hekl. All AMC meetsngs are now held both In-person al the RSC, Burlington House, an opts.on for on4ine zoom attendance available. Th8 Expert Working Groups are developing their own pattems of aliendance. with often lrPp8rK m8etiNJs hold al RSC. Burfinglon Hous8 andlor on-line using zoom. The hybrid opb.on for meetings 18 now aayS avaiL8ble, allowng in-p9rson attendance or Zoom. whlch allows parliripation for al. PUBUC BENEFIT Tha work of the Analyti¢81 M8thods Commrlteé. and ils Expert w¢)ng Groups. 18 of particular Importanco given that il dlredy enables anatyts'cal data to be prcrtJuceJJ whlch is both accurate and reliable. Thls Is partlcularly Important not only to the honest manufacturer but dso to enforcement bodles and ultimataly the consumer. It operal8s on a croswaty basis, i.e. the scientific merlts of problems affj addr89sed without undu8 influence from industy, enfor¢8ment. govemment or rafaree analyst pe•. PERSONNEL The Ch81r, Christophgr Waldron (Warwid( University), was appointed by Anatyb'cal Sciencé Community Council in summer 2024 and wll retire from the post in summer 2026. In addition, a new secretary. John R. Dean, was appointed in September 2024, on a &traCt. Ar Ih8nks to Judith Egan-shuttler who professlon8lly annotates the prepared Technlcal Briets to the hKJh8st Sta18rd8. and lialses voth RSC publlshing. ACKNOWLEDGEMENTS I would liko to fornially thank 811 outside oryJanisation$ for their 8UPPOrt4nvkrnd. In additlon. th• conlnued 8LlPPOrt of the Royal Society of Chemistry for AMC, and 8spoC49Ny the c4)ntrlbution of Anne Horan, and tho An811¢al M8thod5 Trust for 8UPPOrt of the Eypert WcKkiTrJ Groups. This report would not be ¢omplete bthoul an expresSn of thanks lo those persons in academia. industry and the public service tho have given their time and expertise to the AMC ar¥J its Expert Working GTOUPS. wr(houl their assistsnce lithè would be achieved. Emeritus Profgssor John R Dean Secretary. Anawcal Meifhxls Committee Flnanclal rnvlgw . Golng ¢onc•m Aftgr m8klng appropriate enquldes, the Trustees have a re8son8ble expectalkjn th8t the Charfty has adequate resources lo continue In operat1 exislenc8 for the foreseeable future. For this reason. they continue lo adopt the going conc8m basis in preparing the finanoal statements. Further (Jetails regarding the adoption of the going concem basis can be fourKI in th8 accounlirKJ p)Ilues. Page 6
The Analytlcal Methods Trust Trustfjes. rnport Iconllnuedl For tho yoar gndgd 31 D•c•mber 2025 b. Roservos pollcy Th8 accumulated capital remaining inve5tad 15 regarded as a reserve to cover unforeseen ev8ntualities in the 8dminislralion or fundlng of work projerAs. Th& reserves Fdicy to retain the ca1 value of the fund. so far as this is practical in view of the market variatiC and, rf pbtre. to use only the incomè from investments lo support unrestricted acts'viti8s. Method development programmes and educational projects are carefully examined before commencomenl and regular progress meetings are required. Restricted lunds are expect8d lo cover the full costs of restrictsd activib8s the expenses of th programm8$ carried by specific sponsors and are not expected to impinge on resgrve5. Al 31 December 202S. unrestricted furKls amount&J to £1299,5(K)12024.. £1.144.79018nd restricted reserves for the year were £NII {2024'. £10.856). Structur•. govgrnanc• and rnan•g•m•nt Tho An8lWical Methods Trust (tho Trust) 18 a raglstered tharity under the name of The Society for Analytical cheMtry Ana1C81 Methods Tnjst Fund {Charity Number 1(1108) and is constituted by a Twst Deed dated I F8bruary 1956. The aim of the Charity is to extend the knovA&Jga and St of analyttc81 cheml8ty, together wlth th8 d8velopmenl and validakn of new and Impffjvod rn9th(S of analysis. Tho trL¢Stees may knv•st kn anwhlng perniltted by law bLrt are restdct6d to investments in companles w+th pald up capltal of £500,(KKJ or over. The Trnst admIniste the d8y4Trday finances of the sp6clalist Expert Worklng Groups of the Anatyti¢•l Methods Commlttee. The trustees, who h8ve Served during the year and since the year end are set out bel¢)w 8fKI are 811 associated with the Anawcal Science Community (ASC} of the Royal Sooèty of Chemistry IRSCI., they meet in formal committee 8118ast once per year. Da*lTrday financial busin8ss Is nducted by rrespondenCe Involving molnly the Ch8iTrnan 8nd Honorary Secretary to the truste8s. New trustees ar6 thosen by oxisbng trustees. Trust6ès are expected to have demonstrated an interest in arKI lo have ImJ-temi knowledga of the actlv11168 of the Analytical Methods Committee arKI Its Suwmnmrttees. M05t are likely to havo ext8nstve knowledge of analytiC81 chemistry and of 81 matter8 relating lo the analysB. nature 8nd coMpolI0n of natural and manufactured materials. Four out of Ihe 8whl ¢urrenl trustees havé been el8cted President of the An8lyts'cal Sci8nee Community of the Royal So(a"8ty of Chemlsty. Tho Trust (318T8 011 thg above trust to be their kgy management personn81. The trustees who served from 1 January 2025 to Ihe date of slgning of the I[n8181 statements were: JN Miller O Stevenson AJ Handley G Greenwsy R WOCKI ID Lumley Page 7
The Analytlcal Moth¢xl$ Twst Trustoès. report (contlnued) For the yoar end•d 31 Dec8mb•r 2025 Statsment of Tnte0. r•sponslblllllos The Tnjslges are responsible for preparing the Truste8s' rewt and the ffn0rial ststements in 8ccordance wth applicable law and Unrt8d Kingdom Accounting Standards (United Kingdom Generally Accepted Accounllng Practice}. The 18w applicable lo ¢haritles In Eryland & Wales roqulres the Trust8gs to prepare financial statements for each financial which glve a true and fair of the stsle of affai of the Charity and of its incommg resources and appllcallon of resourcas. induding Its and expendtbjre. for that [lOd. In preparing these financial slalemenls. Ihg Trustees are required to.. select suitable accountlry wllcies 8fKI then apply them cortslstenty, obsèrwe the methods and princi85 of the Charities SORP {FRS 1021.. mako judgments 8nd accounbng estimates Ihal are re8sonabl8 and prudont: stale whether applicable UK Accounting Slandar(Is (FRS 1021 hava been followed, 8ubhect lo any mateTlal departures disclosed and explained in Ihe financ481 statements: prepaie the financial $tstements on Ihe going e4Jncem basis unles¥ It 1$ Inappropriate lo presumè that th8 Charity will continue in business. The Trustees are rostnSIble for keeplng adequate 8crA)unfjng recths thal are $ufficl8nt to show and explaSn the Charity's Iransaclions and disdose reasonable accuracy al any tim8 the financial p051tion of the Charity and enable them lo ensure th8t the fina181 &atements comply wilh the Charitie5 Act 2011, tho Charity IAccounts and Rèports) Regulaborts 2(M)8 and th8 provisions of the Trust deed. They 8rg also responsible for safeguarding the assals of the Chanty and hence for taking reasonable stsps for the preventson and detection of frol and other Irregulart68. Approved by order of the members ofth8 t#)Brd ofTwst688 arvj 81gned on thelr behaw by.. Prof J N Mlllar Chair of Trustees Dale.. Pago 8
The Analyocal Methtxls Trust Appendlx: Analyucal Alethods Commlttee Ternis of Refernnce The Analytical Melh(Kls Committee IAMC) is a Committee of Ihe RSC Analytical Saenco Community Council. The broad aim of the AMC is lo activety rx)ntritKrte to the national and inlemab.onal efforts to estsblish a comprehensive framework for quality In ana1]Cal asUreMent. lo improve and develop ana11¢al methodology and to keep the wider analWical sclence MMunity infornied of developments. The Commritee operates through Expert Worf(irKJ Groups dealing with speofic topic areas. It is responsible for the general supeNision and moniioring of suth Expert WorkirYJ Groups. However, it wil also operate directly as and when the need is demonstrated. T•mis of R•forence To lake 816ading ro in h1enting and promulgath)g b6St praclu in analytical scignce., including aspects relatsng lo sam 1ra. analysis, stslistical methods. equipment, in51rumontats.on and malarials. To approve and recommend the publication of validated methods. To Pro8 Independent and importi81 advKe to stsk8holders such as regulatory and harmoni8at4on bodles. To gener8te valid8led comrthilional dala of natural produds ts interpretaknva and onforcemenl purpKJse5. To issuo guidanL* 8uch a5 RewJrt8. T&thnk•l Brlefs. Reo)mmendakns. Bad(ground Papers and sOare on topic ar88s of interest lo prownote the educat.on and training of an811¢al scientists. To appolnl and disband Expert Worknng Grwps as required with the approval ofASC Councll and the Analytical Methods Trust. which funds their actlvity. To Ilaise with other nab'onal and IntematiorI ixxlies in the field of stsndard1saOn. To nomlnatè éxpgrt membern to r¢lovant regulatory and stsndards bodi88 on bahaif of the RSC (See Nots bèlow). To rec£ive and act on r8Forls from repreStr$ other ctsnmrftsgs bthgre relevant lo tho work of tha AMC. To provide tschthal advlc8 lo UK4S an81 quallty i58U88. Note.. Experts nomlnoted by the AMC shall act In their capadty as Indldual technlcal 8xperts and do not necessarily represent the viaws Of1 RSC unS additionally authoriged to do so by RSC Council.
The Analytlcal Methods Trust Indopgndgnt examlnerfs report For the year •nded 31 DeCernr 2025 Indgp8nd•nt oxamlnefs r•port to th• TNst••s of Th• Wcal M•tho(ts Trust {he Charlty'l report to the charity Trustees on my examination of the a(wunts of the Charity for tha yaar end8d 31 December 2025. ResponslbSlltles and b•sls of rnport As the Trustees of the Chanty you are responsible for th8 pr8par8tkn of the wjunts in ac£<)rdanc8 with tho requirements of the Charities Act 2011 llhe 2011 AI. I report in resp8cI of my examination of the Chantys 8(£ounts Caled out under section 145 of the 2011 Act an(1 in carrying out my examination I have fc4lowed the applicabl6 Directions given by the Chanty Commission under section 14515llbl ol the 2011 Act. Ind•pondont Oumlnafs stat•m•nt Your attention is drawn to the fact that the Chanty has prepared the aceounts in 8ccordanee wrth Accountlng and Reporting by Charities.. Stalemenl of Recommended Practicè applicable to tharities preparing their accounts In 8ccordance wih the Financral R6porting Standard apICable in the UK 8nd Republic of Ireland IFRS 1021 In preference lo the Accounting and Reporting by Charilie5.' Stalement of Recomm8nd6d Practlce1ssU6d on 1 April 2005 which is referred lo in the exlanl regulations Ixrt has been wthdrawn. l understand that this has been done in ordw for the a(x¥)unts to tKowde 8 true and fair view in aGcord8n¢a th the Generally A¢pIed A(xounling Practic efftiVe for reportiTVJ periods beginning on or after 1 January 2019. I have compl6led my exomination. I nfirrn that no m8tters have c*)me to my attention in nectIOn with the examination givlng me cause to believe that in any matèrial respect accounting recuds wgr8 not kept in rnsp8ct of tho Charity a8 requi1 by section 130 of th9 2011 Art or the accounts do not accord those records.. or the accounts do not comply vlth the applicable requlrements corthmlng the fomi and content of accounts set out In the Charities (Atxounts and Reports) Regulatkjns 2008 other than any requlremenl that the accounts giva a and faif wew is not a matter C<Jnsldere(l a8 P8rt of an Independenl 8xaminatson. I have no concems and have come across no oth8r matters in connoctlon with lh• examination lo which attèntion should be drawn in this repcmt in order to enabl8 a prcper understanding of the accounts lo be reached. This report Is made solety lo the Charity$ Trustees. as a trdY. in accordance with Part 4 of the Ch8rllle$ (Accounts and Reports) Regulation$ 2CKJ8. My V•Drk has been undertaken so that I might stalo to the Ch8riWs Truslges those matters l am require(I to stale to them in an Indep8ndent examinerf8 r&port and for no other purpose. To the fullest extent permitted by Law, I do nol accept or assume responsibility to anyone other than the Charity and thè Charitys Trusle6s as a body. for my work or for th18 reporL Signed. A m 2 Dabj.. 17 August 2026 Samantha Rouse FCCA DChA Kreston Re8ves LLP Suite 2 Orchard House Orchard Street Canterbury Kent CT2 8AR Page 10
The Analytlcal Methods Trust Statement of financial artivities For th• year ended 31 D•cemb•r 2025 Unro8trict•d Rè$trict8d lunds funds 2025 2025 Total nd5 2025 Total funds 2024 Incom• from: Investments 40.099 37,723 Totsl Incomg 40.099 37.723 ExpendSture on: Ch8rllabl8 adth'lies 17,164 17,164 7,671 Total gxp•ndltur• 17.164 17,164 7.671 Ngt Incom• b•forn n•t galn• on Invostm•nts Nel gains on Invethents 22.93S 120.919 22.93S 120.919 30,052 16,952 Net Incorn? Transfers been funds 143,854 10,856 143,854 47,004 10 (10,856) Net movem•nt In lund• 154.710 (10.8561 143.854 47,004 Reconclllallon olfunds: Total funds brought lorward Nel movèment In fund8 1,144.790 1x710 10,856 (10.8S6) 1.155,646 143.854 1,108,642 47.004 Total funds car¥l•d forward 1299,500 1,299.500 1,1 S5,646 The Statement of flnarrial activltles In(aeS all galns arKI reeognised in th& year. The Trot on pag•8 13 to 20 forn) part of tha90 financial Jtalom¢n¢•. Page 11
Th• Anatyllul Methods Trust Balance she•t As at 31 0¢mbar 2025 2025 2024 Note Flxed ais•ts Investments Curront assets 1236228 1,096,287 Oebtors Cash at bank and in harKI 9.521 56.769 9.353 53,714 63,067 CurT•nt Il•bllltla• Creditors: amounts falling due within one year (3,018) 13.708) Net curr•nt assets 63,272 59,359 Tolal n•t ••••ts 1.299,500 1.155,646 Charlty funds R8slrlcted funds UnT8stricted funds 10 10 10.856 1,144.790 1.299,500 Tolal funda 1.299,500 1,155,646 The finandal $tat•m8nts were apwovad and authonsad for188ue by thè Trustaes and 8ign8d on thelr bohalf by.. JN Mlller Trustee Dat8.. ID Luml•y Trusta8 i?Itl?fJZ The nots$ on pages 13 10 20 form part ofthese financial 3tstements. Page 12
The kntytical Methods Tntsl Notgs to the Ilnariclal ststements For th• year onded 31 Doc•mr 2025 G•n•ral Infonnation The Trustlg an unincorporated charty (registered number 1061108). registered in England and Wales th Its registered office address Ing 67 The Marina. Deal. CT14 6NS. Accountlng poll¢le8 2.1 Ba818 of prnparatlon of lInala1 •talwnents The financial statements have been prepared In accordance tho Charities SORP IFRS 102} - Accounung and Repcwting by Charities.. Ststement of Recommended Practice appllcable to charllles preparing their accounts In accordance the Fln8ndal ReFts)ng Standard applicable in the UK and Republic of Ireland IFRS 102) leffectNe 1 January 2019). the Financ+al Repo.ng Stsndard applicable in the UK and Republic of Iraland {FRS 1021 arbd the Charfties Act 2011. The financial stslerrthts have been prep8r&J to give 8 Irue arvj fai¢ VW4V and have departed from the Charitses (AcenIS and Reports) Regulations 2LK18 only to the extent required lo provide a 'lrue and faif view. Thls d8partuf8 has invrAved follrywing the Chariti&s SORP IFRS 1021 published in October 2019 rather Ihan the Accounting aThl Rewrting by Charitlas.. Statement of Rgcommended Prad¢¢ trffgctsve from 1 Aprm 200S whith has 8in(x tJ6an wlthdrawn. Thè Analytical Methods Trust meèts the doffiniuon of a public banefft entity under FRS 102. Assets and liabil1$ are iNbally recognised at histori¢ Gosl or transaction valua unl685 oth6Thse $tsted in the r91evanl acUntIng policy. The finandd statements ara present&J in UK sterflr¥J, is thg Charity$ functional currency, ond rounded to the nearost pound. 2.2 Golng contem The Trustees a8888s whthr Ihe use of gowwj (x)nLn ts 8pwoprfale 1.8. whether there 8re any material uncertalnlie8 related lo events or corrtjitions that may c8sI significant doubt on th8 abllity of the Chanty to continue as a going ceffl. The Trustees make Ihis assessment in respect of a period of al least e year from the date of authorlsation for issue of the financi81 ststemenls and have concluded that the Charity has adequate resources lo continue in operabonal 8xislence for the foreseeable futur& and there are no m8tertal UrrtaintieS aul the Chantys ability lo continue as a going concem. thus they conb'nue Io 8d¢wl th& going concsm basis of accounting in prgparing the finono81 stolements. 2.3 Incomo AJI InCne is reccgnised once the Chaiyty has entitlement to th8 Inffle. il i¥ prc+>abl6 thot the income wll be receNed and the am¢)unt of Incom8 receivabl8 can bè me88ured rellably. Inme tsx recoverable in rnlation to investment In¢ome IB recogn&ad 81 the tlme thg investsnent irbwme is recetvable. 2A Expendltur• Expenditure is recognised once Ihere is a leg81 or c($1[Ucte obligation to transfer economic benefit lo a third party, il is probable that a transfer of ect)ncrfnic beneffts vlll be required In settlement and Ihe amount of the oblig8tion can t* measured reliably. Expenditure is dassffied by activity. The costs of each acts'vrty are made up of the total of direct CX)5ts and shared cA)sts. induding support costs invofve(J in undertaking each acbvity. Direct costs attritmtsble to a sirule activtty are allocated directly to that actity. Shared costs which Contrite lo more than one acthity and 5UPPOrt costs which are not attributable to a single athty are apportioned beknn those actmties on a basis consislenl with the use of resour5. Central staff StS are ONCed on the basis of time spent, and depreciaknon charges allocated on the p)rkn ofts assefs use. Pag8 13
The Analytlcal Mothods Trust Not•s to the financial statements For thg year ended 31 Do¢¢mber 2025 Ac¢ountlng pollclos lconllnuod) 2.4 Expondlturty (continu Expenditure on charitsble actsvit is incurred on dire(aly vlertakIng the activities furth6r tha Charitys objecte9. es as any ass(K48t suptM)rt (. l expendibJr6 is Inclusrée of irr8cov6rable VAT. 2.5 Taxatlon The Charity Is considered lo pays Ihe t88ts set ¢yJt In Paragraph 1 Sthadula 6 of the Flnancé Act 2010 and therefore it meets Ihe definib.on of a tharitsble ts)mpany for UK corpor8tlon tsx purposes. Accordingly. the Chanty is potentially exempt from taxation in respect of income or capital gains received within este9085 covered by Chapter 3 Part 11 of the Corporab'on Tax Act 2010 OT Section 256 of the Taxetlon of Chargeable Gains 1992, 10 the extent that such Inojme or gains are appli&J exdusively lo charitable W[[s. 2.6 Invo•tm•nts Fixgd assèt investments are 8 fo of finarKial instrum8nl and ar8 initially recognised at thelr Ir8ns8ction cost and subsequenuy me8sured al falr value at the BaLqn¢e sh991 dale. unless the value cannot b8 measured reliably in whlch case it 15 measured at cost less impalmnI. Investment gains 8nd 1088es, whethar re81ised or unrealised, are combln8d arnl Presentèd a8 'Gain8llL0$8881 on Investments. in the Statement of finanryal aclNibes. 2.7 D•bt Trado and other debtors ara reo)gni8¢d at the settlemènt amount after any trade discount offered. Prepayments are valued 81 thg amount prepaid not of any trade discounts due. 2.8 Cash at b•nk and In hand Cash at bank and in hand IrudeS cash and short4erm highly Ilqukl Investments with o short maturfty of three months or less from the date of acqulsrtb)n or opening of tha deposll or similar account. 2.9 U•bllltl•8 and provltylons Liabilities are rncc¥3nised when Ihere is an obligatK)n al the Balance sheet dale 88 a result of a past event. It is probable that a Iransfer of e(x)nomic benefil w1 be required in settlement, and the amount of the settlement con be estimated relia. Liabilili6s are recognised at the amount that the Charlty antlup8tos it WIU pay lo settle the debt or thè amount it has received as adVanf payThents for the goc¥J8 or seiviGes it must provide. Pmwsions are measured at the best estimato of the amounts wuired to settle the obligation. Where the effect of the time value of fflonoy is material. the provision is based on the present volue of those amounts, dIUnted at the prtrtax discount rale that refiects the risks specillc to the liability. The unwinding of the discount is reccMJnised in Statement of financial athitss as a finarsce cost. P•Je 14
The Analytlcal Methods Trust Notes to the financlal statsments For the yèar endgd 31 December 2025 A¢countlng pollcias {¢ontlnu•d) 2.10 Fund accountlng General fvnds are unrestricted funds are availaile for use al th8 discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes. Rèstrictgd funds arn funds are io be u8&1 in 8¢4>Jrdance with SFedfic $trIdIonS imposed by donors or which have been raised by the Charity ft)r part¢cular purposgs. The costs of raising 8nd 8dmini8t8ring such funds ar6 charged against the spec4fic fuTrJ. The aim aThJ u88 of eath reslriclgd fund is set OLrt in the notes to the financial statemènts. Investment Income. galns and 1088es are aL4)eated to the appropriate ftjnd. Inv•¥tm•nt Incom• UnMtrld•d funds 2025 Total fund• 2025 Total funds 2024 Interest- fixed interest securllies 40.099 40.099 37,723 Total 2024 37.723 37.723 Analys1• of •xp•ndltur• by •ctlvltl•i Actlvlti und•rtaken dIr*lY 2025 Support Total fund¥ 2025 Total funds 2024 2025 Meetings and education Support C9 7,231 7231 9.933 3.963 3,708 9.933 7,231 9,933 17,164 7,671 Totsl 2024 3.708 7.671 All costs in the currant and pri(Y are altributsd to unrgslrirted funds. Pag8 15
The Anatytleal Methods TruBt Notes to th• flnanelal Statements For the year ended 31 Dacember 2025 Analy$ls of expondIre by actlvltles (nued} Analysls of Support costs Support sts Totsl ftsnds 2025 Total funds 2024 2025 Honoranum- sgcretsrial seryices otfice expanses Accountancy 7.200 195 2,538 800 46 2,862 195 2,538 9,933 9,933 3,708 Totsl 2024 3.708 3,708 Indopond•nt ex•mln•rfs remun•ratlon The independent ex8mlnerfs remun8ratlon 8m(yJnts to an independent examlner fee of £1,4 {2024 - £1,300) and accounts preparation tsa of £1.60012024- £1,562). Tru8t••s' r9murt•rntlon and •xp•nMs The charfty con¥iders Ils Boar(l of Trustees to be ils key management personnel. An Honorarium of £7,200 12024.. £NS1) was to Pmf. J Dean for providing 5ecrètsrfal servicos. Thè Trustees have previousty agreed Prof. J Dean woukl receive £4LKI par me81ing 8ttended. In 2024, an Honoradum 01 £800 was due to Dr R WLM)d, a trustee, for provKling secretsrial servw5 12025.. £Nill. The Truste9s wwously agrogd Dr R Wood would receNe £2Tr) per meeting arfendod. No Trustee was paKI any remunoratlon during tho ¢urrenl or wov*)U8 >wr. During the year ended 31 December 2025. expenses tijlalling £956 were reimbursed or paid dlreclly lo 6 Trustees 12024 £1.467 to 8 Trustees) for travel expenses aThl prinling, postwje 8nd slalionery expenses. Paga 16
Tho Analytl¢al Mathod6 Tw Notes to thg financlal statements For the year endod 31 Dacembor 202S Flx•d assèt Investments Llsted Inve8tmonts Cost or valuatlon At 1 January 2025 Addrtions Revaluation$ 1,096,287 19,022 120,919 Al 31 December 2025 1.236,228 Not book valu• At 31 December 2025 1336.228 At 31 Decgmber 2024 1,096.287 Dtbtor• 2025 2024 Due wlthln on• y•ar Prepayments and accrued in(¥ 9,521 9,353 9,521 9,353 Crodftorn: Amounts l•llng du• T*lthln one yo•r 2025 2024 Accruals and d6ferr8d Irme 3,018 3,708 Pe 17
The AnalytlGal Mgthods Trust Notès to the financial statemgnts For the year endod 31 D8cember 2025 10. Ststsmont of fund• ststement of funds - current y•ar Balance at 31 Galn81 December (Los¥8sl 2025 Balance at 1 January 2025 Incomo Eynditure Inlout Unrostrlctod fund$ Accumulated fund 1,144,790 40.099 (17,1641 10,856 120.919 1,299,500 R•8trfcted funds Food and Feed Authenticity OEFRA prole¢ts 8,781 2,075 {8,781) 12,075) 10.856 110,8561 Tot•1 of funds 1,155,646 117.164) 120.919 1,299,500 18
The Analytlcal Methods Trust Notes to the financial statem¢nts For the yr ended 31 Dec¢mr 2025 10. Stat•m¢nt of funds (¢onllnu•d Statemgnt of funds - prlor year Balance at 31 December 2024 8alance at 1 January 2024 Galnsl {Lossesl Income ExpeN11re Unrnstrict•d funds AGcumulat&J frjnd 1.097.786 37.723 {7.671) 18,952 1,144,790 Restrlcted lun Food and Feed AUonI1ty DEFRA projects 8.781 2,075 8,781 2,075 10,856 10.856 Total of lund• 1,108.642 37.723 {7.671) 16,952 1,155.848 The Accumulated Fund represents th8 fr88 fund8 of the TnwL Tho Deslgnated Furnl 18 a fund 88t up to malntsin the Thecthld Lectures. Thls has been frjlly ulillsed In the prbor year. Rèstrlcted Funds: Food and Feed Au1hentty Fund - Represents grnnts given for work on ntirryJ8n factors 8nd also for work more generalty on fc(¥J and feed aulhenti¢ity that may be undertaken by the Food ond Feed expert Working GrLwp. DEFRA projects fund - During the year ended 31 Docember 2021. on8 woiect. which commenced in 2019 and w85 funded by DEFRA, was t)JmpJeIl. A lotal of £11.OtX) was receivod for the prep8ratK)n of 'Guidance for Ihe Organisation of 8 Nrtrogen Fartor Stuty. Historfc balanc88 on the mcxibund restri¢ted ha been transferr&J to the unr88trided fvnd dudng the year lo recoup AMTIAMC 8uWemental funding and input that was deemed necessary for promulgabon of prO1t out88. Pago 19
The Analytlcal Mfrthods TTUSt Notes to the financial statements For thg year ended 31 December 2025 11. Anatysls ot not ass•ts botw••n fvnds Analysls of not amots betwegn funds- currnnt year Unrnstrl¢tad funds 2025 Total funds 2025 Flxed asset invgstments Currenl assets Creditors due within one •r 1.236,228 66,290 13,018) 1,236.228 66,290 13,018) Total 1.299,500 1.299,500 Anaty¥ls of u••ts botTh fund• . fv y•ar Unrestncted R8stricted ftjnds fvnds 2024 2024 Total funds 2024 Flxed asBèt Investmonts Current a5sats Credltors due wllhin one J*ar 1.096.287 52.211 (3,708) 1,096.287 63,087 13.7081 10,858 1,144,790 10.856 1,155,646 Totsl 11 R¢l•ted yrty transactlon• Thg CharTty has rK)1 8ntergd into any related paty transgction durfng thg year. nor are there any outstanding balances owng b&een related parties and the Charity at 31 Drnber 2025. PwJe 20