frr4
(L6
Collaboratlve Internatlonal Pastlcldes Analytlcal Councll
Limlted
(Company Ilrnlted by guarantee and not havlng
share capltal)
Report and Financial Statements
For The Year Ended 31 Dec8mber 2024
Company Number. 00984076
Charity Number. 261553

Collaboratlve Internatlonal Pestl¢ldes Analytical Councll Llmited
Financial Statement5
For The Year Ended 31 December 2024
Contents
Pages
Trustees. Report
1-5
Audltorfs Report
Revenue Account
10
Statement of Financial Activ1tr8S
11
Balance Sheet
12
Notes to Iha Flnanttial Statements
13-17

Collaborative International Péstleideg Analytlcal Councll Llmltad
Trustees, Report
For The Year Ended 31 De¢ember 2024
Refèrenc• and Administratlon detslls
The Directors of Ihe charitabte company I'yhe chariv) are ils TNstees for the purpose of
¢harity law and throughout this report are collectively ref&rr8d lo as the Trustees.
The Trustees p￿sent their annual report with the financlal stslem8nts of the charty for the
year ended 31 December 2024.
Con$titutlon
Collaborative Intemauonal Pestlad8s Analytical Council Limited (known as CIPACI is a
company Ilmhed by guarantee and not hawng any share capital and a reglstÈred charity. 11 is
governed by its Memorandum and Articles of AssoGbatlon. Company number.. 00984076.
Charity number.. 261553.
Honorary Offlcors l Trusttes l Dlre¢tors
The Trustees serving during tha year were as follows..
Chairman l Dlrgctor
Secretary
Treasurer l Director
Assistant Secretary
Dr FL Hanel l Ms E Karasali
Mr L. Bura
Mr B.E. Hocken
MrT. Rijk
Managgmgnt Cornmittge l Trustees l Dlrect•rs
Ms M. Cardeal De Oliveira
Mr B. Patrian
MrA. Plumb
Mr F. Mathieu
Ms D. Julinkova
R&gistwed Officp
The Plnnacle
170 Midsummer Boulevard
Milton K&ynes
Bucks
MK9 1BP
Auditor
MerGer & Hole LLP
The Pinnacle
170 Midsurnmer Boulevard
Milton Keynes
Bucks
MK9 1BP
Prjncipal Bankers
HSBC Bank plc
1 High Stre8t
Harpenden
Herts
AL5 2RS

CoNaboratlve Intsrnatlonal Pestlcld85 Analytlcal Councll Llmlt@d
Trustees, Report contlnued
Structure Govemance and Man
ent
Governing Document
Collabor8tlve Intemational Pesticides Analytical Coundl Llmlted is a charitsble company
limited by guarantee and not having any share capital. It is governed by ts Memorandum and
Artides of Association datéd 8 July 1970.
ReGrunment and Appolntment of Trustees
Current T￿slee$ are automatically eligible for re-election. Prospective Trustees are
nominated al tho annual general meetings, and are elected subject to approval by majority
vote.
Induction & Tralning
New Trustees are inducte(l and trained al the annual Symposium conferences.
Risk Management
The management commlt18e have examlned the major strategi¢, business and operationgl
risks that CIPAC f8￿S 2nd confimi that syst8m$ have been establlshed to lessen these risks.
Ob
ectlves and Activlt"
ObJeGts of the charlty
l. To promote the intema.onal agrfjement on methods for the analysls of pesticidé
products and physi0-chemical tesl methods for fomiulations.
2. To promote Inler-laboralory programmes.
3. To sponsor symposia to encourag8 dav8lopment in the fields mentioned above.
4. To collaborate with othor organisations.
Princlpal Aclivltlos
The principal activity of the charity In the year was the promotion of agriGulture In the fiekl of
pesticides for the benefit of the communtiy. Thère have been no material chan Jes in these
actrvilies or in th8 polides adopted by the Council since the last annual report of the Council.
Public Benofft
In setting out the charitls aims and objectives the Trustees have given ￿reful consideration
lo the Charlty Commisslons guidance on public benefit.
During the year the councll sponsored and supported symposia, researth and publiGalion of
sclentsfic papers to encourage development of the analysis of pesticide products and physlo-
chemical test methods to improve p8slicid8 us8 for the advan￿rnent of agrieulture.
Our publlcations are available to all irrterested in this area and have deali wtth many issu8s
which Bre of benefit to th8 wider community.

Collaborative Intématlonal P68tlclde3 Analytlcal Councll Llmltsd
Trustees, Report Contlnued
continued
s and Activitles
Organisatloft of work
At CIPAC'S annual meetlngs, resuits ol collaborative studies are evaluated. the slatus of Ihe
methods ar6 discussed. progrdmmes forfuture WO￿ are *t up, and new pesticides are allocated
mber courrtrie8.
National or regional committees. so called Pesticide Analyh'cal
Committees, carry out most worl These committees not onty e£)ndud the actual collaborative
studles, Indudingthe statistical evaluation of th6 results, but also are respon81ble forthe extenslve
preliminary work.
The 'Guidelina$ for thè CIPAC Collaborative Study Proc&dures for Ihe Assessment of
Performance of Anatytical Methods" aro the internal CIPAC standard for conducting inter-
laboratory trials and are In agreement Wtth IUPAC recommendations & ISO standards. The
intemational studies arè announced through CIPAC InfOr￿￿tIon Sheets.
An Informatlon Sheet is issued on request of the leader or the commiltoo. whan the preliminary
work h8s proved the method concerned 18 ruggedt precise and accurate enough to be tested
at a full-scale level. The informatton Sheets have a worldwide distribution and givo infonnation
about the kn.nd and extent of the method. special equipment and the Gonducl address for
partiapalion,
Once 8 method has been accepted il may be classilgd as a CIPAC Method. a Provisionol
CIPAC Molhod, or a tentative CIPAC Method. If or mor8 methods are acc8Ptabl@. one is
selected as th& Refere8 MethTrl.
A symposium has become an inlegral parl of the annual CIPAC rneeling. 11 not only serves a
purely scientific purpose bul is also a meeting point for the officials and analysts of the
pestiad8 Industry. The programma IÈ usually such. that it placas the CIPAC work In a wider
agricultural and environmental context.

Collaborative International Pestlcldes Analytical Councll Limlted
Trustees, Report Contlnued
Achievemen
d Performance
CIPAC has responded to the repre5enlatlon of a commercial wodd in that handbooks are
provided on CD-ROMS in addition to the traditional paper fomiats. The charity now also
produces pre-publlshed methods to order.
CIPAC has approximately thity volunteers around th8 worfd who comprise highly qvalified
sclenllsts who give thelr time for free to produce analytical work that is ongoing and has been
the subject of several handbook publications that arg available on a worldwide basis.
Flnanclal Rèview
The surplus for Iho yo8r amounted to £212 {2023= £827}. It is proposed that this is transferred
lo reseNe$. Total funds at th8 year end amounted to £402,638 (2023.. £402,426).
The present sto¢ks of Handbooks and CD ROMS will enable CIPAC to satisfy orders for the
)ming year. A dedslon has been taken by the commlttee lo write down the value of old
handbooks over a five year period.
Resgrves policy:
CIPAC invests its fvnd8 In a Bank Money Market Account. These funds represent the net sale
proceeds of CIPAC Handbooks and CD ROMS aftar deducting printing and carriage costs ov8r
approximately thity year5. The funds ar8 kept in low risk invgstments. refl8cting the need to
access funds at short noticg.
INhilst sctenlific work is giv8n on a fr88 of charge basis there has been a buildup of cash
resoNes agalnst the lime when scientistslconsultants are paid for Iheir s&rvlces. The
produclion of future publications will be made on a 'break even, basis lo en$ufe a slow
r8duclion of r9serves (represonted by cash).
The incorporated charity's IrF¢omo is derived from sal& of CDS and publications via mail c*der
and th8 market for this has stayed relatively slable. On 24 July 2024 the incorporated chariV8
Fulfilment Housè. Marston Book Services {'M8S'I, want into Administration leaving the
incorporated charity as an unsecured creditor being owed £14.922. following this event
Incorporated charty's mail order and s8les activities were immediately suspended and no
operations look place forthe remalnder of the year to 31 December 2024. Another entlty, BCQ
Bucklngharn took over as 8 web5hop in January 2025 to undertak8 the role previously filléd
by MBS and the irbcorporated ch8ritls activities rgcommenc¢d. The Incorporated Ghan'ty holds
monies at bank to cover any small deficits in the future. The incorporated tharity is therefore
considered to be 8 going concem.
Plans for Future Period
It is the deslre and Intenth)n of the charity lo continue the promolion of agriculture In the fieby
of pesticides.
The Trustees do nol anticipate that there will be any fundamental chang6 in the development
ot the Gharity during the coming year.
8ub8e
uent Events
Seè th8 going concern section above In relation to subsequenl event$.

Collaborative Internatlonal PestlGldes Analytlcal Gouncll Ltmlted
Tru5tees' Report Contlnugd
udltors
In accordance with the companvs artrcles, a resolu￿On proposing that Memr & Hole LLP be
reappointed as auditor of the company will be pul at a General Meetlng.
eme
onslblllties of the Trustees
The Gharfty trustees Iwho are also the dlreclors of Collaborative Intemational Pesticides
Analytical Council Lilnited for the purposes of company law) are iesponsiblg for preparing a
tnjstees, annual report gnd financial ¥tatements in accotdanc8 wtth appliGable law and United
Kingdom Accounllng Standards (Unlle(1 Klngdom Generally A0￿pted Accounting Pr8Ctice).
Company law requires the charity frustees to prepare financial slalements for each year which
give a true and fair view of the state of affairs of the charitable company and of the Incoming
resources and appllcatlon of resources, InGluding the Income and expenditure, of the
charitablo company for that pèriod. In preparlng the linanciai statements. the trustees are
requiied lo..
sdeGI suitable acGounting PDlicies and then apply them conslstently.
observe the methods anrj prlnclples In the GhaTilies SORP 2019 IFRS102)'.
make judgements and estimates that are reasonablg and prudent.,
state whelhei applicable UK accounting slandaids have been followed. subject lo any
matsrkl departuTes disclosed and explained in the )Inancial stalemenls.,
prepar6 the financial statements on the going conc8Tn b?si$ unless it is inappropriats lo
presume that the charily wlll continue in operation.
The Trustees a￿ Tesponslble foi keeping adequate a¢¢ounting records that disclose with
reasonable accuracy atany time Ihefinancial posilitsn ol the charitable company and lo enable
them to ensure that the financial slalements Bomply wth the Companle5 Act 2006. They are
also responsible for safeguarding tho assets of the Gharitable Gompany and hen￿ for taking
reasonable steps for thg preventlon and detection of fraud and other irroyulaiities.
Statement of dtsGlosure to the audlÉors
In so far as the trustees are aware at the time of approving our tru5tees' annual report:
there rs no relevant audit informatlon, of which the charitable company's auditor is
unaw8re.' and
the trustees hav8 taken all tstsps that thèy ought lo have taken to make themselves
aware of ar¢y relevant audit information and to establlsh that the auditor is aware of
that informatlon.
This report is prepared in ac¢o¥dance wrth the special provisions relating to small companlès
within Part 15 Cil the Companles Act 2006.
On behaw ot the Board
Dr R Hanèl
DATE:
Signed on behatf of the Committee of Management

Collaboratlvg Internatlonal Pestt¢ldes Analytlcal Councll Llmlted
Independent Audllor's Report to the Trustees
For The Year Ended 31 DecÈmber 2024
Opinion
We have audited Ihe financial statemenls of Collaborative Intemational Pesticides Analytical
Council Limited (the '¢haritable company,) for the year énded 31 Decemb8r 2024 which
compris8 the R8V8nu& Account. the Statement of Financial Aclivitl8S. the Balance Sheet and
notes to the flnancial statements, including a summary of slgnificant accountlng pollcie5. The
financlal reporung framework that has bgen applled In their prèparation Is applicable law and
United Kingdom Accounting Standards. including Financial Reporting Standard 102 The
Financial Repothng Stand8rf applicable in the UK and RgpubllG ol lTrland (United Kingdom
Generally Accepled Accounting Practice).
In our opinion the financlal 3t8tements'.
give a true and fair vlew of the slate of the charitable company's 8ff8irs as 8t 31 December
2024, and of incomlng resources and application of resources, including its income and
exp8nditure, for the year thèn ended-
have b*n properly prepared in accordance wrth United Kingdom Gener811y Accepled
Accounting Pract￿. and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basi5 for opinion
We Gonducted our audrf( in acttsrdance with Intemational Standards on Audlting (UK) IISAS
(UK)) and applicable law. Our responsibilities under those standards arÈ further described in
the Audltor's responslbililles for the audit of the financial statements sectlon of our report. We
are independent of the charllable company in accordance wlth the ethical requirements that
are relevant to our audit of the financial statements in the UK. including the FRC'S Ethical
Standard. and we have fulfilled our other 6thical responsibilities in accordanGe with these
requirements. We believe that the 8udft evlden¢e we have obtained is Sufficient and
appropriat8 to provide a basis for our opinion.
Concluslons relatlng to golng concern
In auditing the financial statements, we have ¢onGluded that the trjstees, use of the golng
concem ba6is ol a￿o￿ntIng in th8 preparation of the financial statements is appropriate.
B85ed on the work we have performed, we have not ident￿led any material uncertainlles
relating to events or conditions that, individually or collectively. may cast significart doubt on
the charitable company'& ability to contlnue ag a golng concern for a period of at least twelve
months from when the financial ststements are authorfsed for [￿Ue.
our responsibilities and the rosponsibilitles of the trugte8S With respect to going ￿ncern ate
d8scrlbed in the relevant sections of Ihis report.

Collaboratlve International Pe$tlGldes Analytlcal Council Llmited
Indapendent Audltor's Report to the Trustees Contlnued
other infomiation
The other infomiatlon comprlses the infomiation included in the trustees annual raport, other
than the financial statements and our auditor's report. thereon. The trustees are responsible
for the other Inform8Von contained wlthin the annual report. Our opinion on the finandal
statements does not cover th8 Other infO￿atrOn and, exrEpt to the extent otherwise explicitly
stalgd in our report, we do not expres8 any form of assurance conclusion thereon. QLtr
responsibility Is to read the other Informatlon and, in doing so, consider whether the other
information is maleri8lly inconsist8nt with th8 financial statements or our knowledge obtained
in the course of the audit or othewse appears to be materially misstated. If we Identrfy such
material inconsistencies or apparent material misstatements. we are requlred lo determine
whether this gives rise to a material misstatement in the financial statements thgmselves. Ir,
based on the work we have perfomied, we conclude that the￿ is a mateAal mlsstatemeni of
this other infonnation, we arg required lo r8POrt that fact.
We have nothin9 to r8pori in thls reg8rd.
Oplnlons on other matters prescribed by the Companles Act 2006
In our opinion, based on the worf< undertaken in the course of the audlt..
the Infomiatlon glven In Ihe Iruslee8' report {incorporating the directors, report) for the
financial year for which the financial sta18m8nts are prepared is consistent with the
financial statements,. and
the directors, report has been prepared in accordance wtth applicable legal requirements.
Matters on which wo are requlrèd to report by oxceptlon
In the light of our knowledge and understanding of the charitable company and its environment
obtalnéd In the course of the audit. we have not identified material misstatements in Ihe
directors, report.
We have nDthlng to report In respect of the following matters in relatton to whlch the
Companies Act 2006 requires us to report to you rf. in our opinion:
8dequate accounting records have not been kepL or retums adequate for our audit have
not been received from branches not visited by u5; or
the financ181 statements are nol in agreement with the ac¢ounting records and returns: or
certsin disclosures of directors, remuneration speCif￿d by law are not made; or
we have not received au the infomiation and expianations we require for (MJr audlt or
the trustees were not enlitled to prepare the flnanc4al statements In accordan￿ with the
small companies. regime and take advanlag8 of the small companies. exemption in
preparing the directors, report.

Collaborative Intornatlonal Pestlcld&8 Analytical Councll Llmlted
Independent Audltorfs Report to Ihe Trustee¥ Continued
Responsibilitles of trustees
As explalned mor8 fijlly In the trustees. résponsibilities statement set out on page 5. the
trustees Iwho are also th8 diredors of the ch8ri1able company for the purposes of company
law) s￿ responsible for kne preparation of the flnancial stslements and for being satisfie{1 that
th8y give a true and fair view. and for such inlarnal control as the I￿￿tee$ detemine 18
necessary to enable tha preparation of financial 81atements that are free from material
misststemenl, whether due to fraud or error.
In preparing tha financial statement8, the trugte88 are responsible for assessin9 the charltable
company's ability lo continue as a going concern, disGloslng, as apF4icabl8, matters related to
going concern and using tho going conc8rn basis of accounting unless the trustees either
intend to liquidate the ¢haritabl8 company or to cease operations, or have no realists'c
altemalive but to do so.
Auditor'$ respon8ibFlStles for tho audFt of the flnancial staternents
Our objectives are to obtain reasonable assurancè ab￿t whether the finanaal stat8monts as
wholè are froe from material mis8talem8nt, whether due to fraud or error, afid to Issue an
auditor's report that Indudes our oplnlon. Reasonable assurance Is a high level of assurance
bul is not a guarantee that an audit conductéd in accordance with ISAS (UK) will 8Kvay8 detect
a material misstatement when it exists. Misstatements Gan arisu from fraud or error and are
considered material if, individu811y or in the aggregat8, they could reasonably b8 expected to
inffuence the 8conomic deusions of users taken on tha basis of these financial statements.
Irregularities, including fraud, ar8 instances of non-complianc8 With laws and regulations. We
doslgn procedures In line with our responsibilits'es, outlined above. to delect material
misstatemonts in respect of Irregularities, Including fraud. The specific procedur88 for thls
engagemenl and the extent to whiGh thes8 are capable of detecling irregularities. including
fraud is detailed bglow:
Explanation as to what extent the audlt was considered capable of detectlng
irregularitl•$. includlng fraud
We galned an understanding ofthe legal and regulatorytramework apph'cable lo the company
and the industy in which it operate5 and considered the rfsk of acts by the eompany that were
contrary to applicable laws and regulations, Induding fraud. These Induded, bul were not
limited lo. th8 Companies Act 2006, Charities Aet 2011, Charitl8s SORP 2019 and tax
18gislation.
We evaluated managemenvs incentives and opportunilios for fraudulont manipulation of the
financial statements and the financial report {including the risk of overrtde of controls), and
det¢miined the principal ri8ks were related to postlng Inappropriate entdes includ5ng
joumals to overstate revenue or understatè gxpenditure and management bias in accounting
estimates.
Audrt procedur8s perfofmed by the 8ngagernent team included..
discussions with management. including considerations of knDwn or suspected
Instances of non- compliance with laws and regulotions and fraud:
gaining an understandiro of managemenvs control8 designed to prevent and detecl
iriegularltles- and
identrfying and testing Joumal onlrla8.

Collaborative Intomatlonal Pesticldes Analytlcal Councll Llmlted
Indepondent Audltor's Report to thg TnBtees Conlinuod
Owing to the inh@renl limilations of an audlt, there is an unavoidable Tisk that we fflay nol have
detected some mater￿1 misstatements in the financial stalemgnts. even though we have
PrOpe￿Y planned and perfonned our audit accord8nce wth audrtsng standards. Forexample,
the further removed non-compllance with laws an(f regulations (Srregularllesl is from the
events and transadions reflecied in the financial slatÉm8nts, thè less likety the inherently
limited procedures required by auditing standards would identify it. In addltlon, as wth any
audit. there remained a higher rlsk of non4etection of irregularities, as these may involve
collusion. forgery. intentional ornissions. misrepresentalrons, or the ovgrrido of intemal
eontrols. We are not responsible for preventing non- Complian￿ and cannot be expected to
detect non-wmpliance wlth all laws ane regulallons.
A fvrther description of our responsibilities is available on the FInan￿8[ Reporting Council's
website al- https,'Il www.frc.org.uklaudilorsr6sponsibililies. This description foms part of our
auditors report.
Uso of our report
Thls report Is madè solety to the Gharitable company's member5, as a body, In accordance
whh Chapter 3 of Part 16 of the Companies Act 2006. Our audll work has been undertaken so
that we might state to the charitable company's members those mallers we are ￿qUired lo
Stalg to thèm in an auditovs report arid for no other purpose. To the fvllost exl8nt permltled
by law, we do not acceptor assume responsibility to anyone otherthan the d)aritablè cnmpany
and th8 charitab18 company's mem
opinions we have fonned.
rs as a body, for our audit work, for this report. or forfhe
Steve Robinson FCA (Seni
tulory Audttorl
for and on behalf of Mgrcer & Hole LLP
Chartered Accountants
Statutory Auditor
The Pinnacle
170 Midsummer Boulevard
Milton Keynes
Bucks
MK91BP
D8te: i9_￿-1s

Collaboratlvo Intornatlonal P8sticlde8 Analytital C•)uncil Limlted
Revenue Account
For The Year Ended 31 Do¢ember 2024
2024
2023
Sales of handbooks, CD ROM8 and
publl¢atlons
Sponsorships
19,459
21.295
4.161
6.969
C05t of Sales
Opening Stock
Purchases
Packnng and dispatch
808
858
3.435
545
3,353
Closing Stock
11,115
08
Surplus on handbooks. CD ROMS
and pubiications
88.2°
20,820
63.7%
17,957
Admlnlstratlve Expènses
Ttsvel and admlnlslralion expense8
Legal
Consultants, costs
Conferences
Accountsncy
Audlt fees
Computerl Website
Bad dabts
Bank char98s and Irrt8reyt
Deprgciallon
7,931
20,983
463
4.310
1.650
1.380
3,993
14,922
30
1.806
1.280
1.320
1.281
237
0￿ratIng IDoflcltVSurplu$
113,8591
18,950)
other Income and Expenses
Interest recelvablo
Interest rsceivable
B8nk deposit Interest
Surplus for the Year
Continulng Operation8
None of the ch8rttys 8clivi￿e$ were 8(4ulred or dlscontinued during the financial year.
Total Recognised Galns and Losses
The charfty ha5 no recognised gains or losses other Ihan the surplus for the financial year.
The notes on pages 13 to 17 form part of these financial statements.
io

Collaborative Internatlonal Pestlcidès Analytical Council Llmlted
Stalement of Financial Activlties
For Tho Year Ended 31 De¢ember 2024
Unreslrl¢ted Funds
2024
2023
Notes
INCOME AND ENDOWMENT8 FROM:
Charitable activili8s
Donatlons and lega¢ies
Investments
23.620
28.264
14,071
9.777
TOTAL
37,691
38.041
EXPENDITURE ON:
Charitablo actlvitiO$
Trading expenditure
Management and administration
2,800
34.679
10.307
26.907
TOTAL
37,479
37.214
Net kncotne and net movement In funds
RECONCILIATION OF FUNDS
Total funds brought forward
212
827
402,426
401,599
Total funds carried forward
402,638
402.426
Notes
InGome from charftable aGtivtties conslsts of sales of handbooks, CD ROMS and
publications and sponsorship net of VAT during the year. Trading expenditure includes
all direct costs relating to the trading income.
Administration expenditure indudes the remuneration of the audftor and general office
costs. See note 3.
Continulng Actlvltles
None of the charity's aclivitias were a￿u1red or discontinued during the financial year,
The charity has no regJgnlsed galns or losses other ihan th8 results shown above for
the financial year.

Collaborative Internatlonal Pesticidès Analyllcal Councll LimFted
Balance Sheet
As At 31 December 2024
2024
NDte5
2023
FIXED ASSETS
T8ngible assets
CURRENT ASSETS
stocks
Debtors
Cash at bank and In hand
553
4,844
400,041
808
12,9T4
391.444
405,438
405,226
CREDITORS: amounts folling due
within one year
10
NET CURRENT ASSETS
402
402 426
TOTAL NET ASSETS
402,638
402,426
UNRESTRICTED FUNDS
402 638
TOTAL CHARITY FUNDS
11
The flnancial statemen15 have been prepared In accordance with the FinanGial Reportlng
standard (FRS 102) and the special provisions of the Companies Act 2006 relating to small
mpanies.
The financial statements were approved by the Trustees and signe¢J on their behalf by:
Dr R Hanel
Chaiman
DATE".
Tho notes on pages 13 10 17 form part of these financial slatern8nts
12

Collaboratlve Intomatlonal Pesti¢ideg Analytieal Coun¢il Llmited
Notes lo the Flnan¢lal Ststements
For The Yoar Endgd 31 Decembor 2024
Aeeounting Policios
The followlng 8cc0unling policies have been applied Gonsistently in dealing with Items
which are considered material in relalK)n to the financial stat6ments.
1.1 Basls of Praparatlon
The financial statements have been prepared In accord8nce wtth Accounting and
Reporting by Charilles= Statement of Recommended Practi￿ applicable to tharities
praparing their accounts in accordancé with the Financial Reporting Standard applicable
In the UK and Republic of Ireland (FRS 1021 (effective 1 January 20191- (Charities
SORP 2019 IFRS 102)). Update Bultetin 1, the Financial Reporting Standard applioble
in the UK and Républic of Ireland IFRS 102) and the Companies Act 2006.
Coll8borative International Pesticides Analytical Coundl Limited meets thg definrtson of
a public benefit entlty under FRS 102. Assets and liabilities are I￿11[81[Y r6CQgnised at
historical ¢05t or tfdnsaction value unless otherwise ststed in the relevant accounting
policy note(s).
1.2 Golng concern
At the lime of approving the financial statements, tha trustees have a reasonable
expectation that the charity has 8dequat8 resources to continue in operational 8XlSten¢e
for the foreseeable future. Thus thg trustees Can￿nUe to adopt the going Can￿M basis
of accounung In preparing the financial stalements.
1.3 Cash tl¢)w
Thè accounts do not include a cash flow statement because th9 charlty Is not a larger
charity as defined by the Charllies SORP FRS 102 and is therefore exempt from the
requirement to prepare such a statement.
1.4 Income
Income 15 recognlsed when the charity has entitlernent to the funds, any performance
conditions attached to the rtemls) of income have been met. il is probable that the
income will be received and the amount can be measured reliably.
Incomè from the sale of handbooks, CD ROM3 and publicattons represents the invoiced
amount of goods sold net of value added lax.
1.5 Fund Accounting
General unrestricted funds comprlse accun7ulated surpluses and deficits which are
available for use at the discrgtion of the Trustees in furtherance of the general Gharitable
objedives.
1.6 Investments
CIPAC Invests tts funds in a Bank Money Market Accounl. These fun(Js represent the
net sale proGeed5 of CIPAC Handbook3 and CD ROMS after deducllng printing and
carriag6 costs over approximately Ihirty years. The funds are kept in low risk
inv8slrnents. r8flectlng the need to access funds al short nolice.
13

Collaboratlve Intematlonal Pastlcidos Analytl¢al Councll Llmlted
Notes to the FwnanGial Statements Contlnu
For The Ygar Endod 31 December 2024
A¢countlng Pollcles Continued
rf.7 Expendlture and irrecoverable VAT
Expenditure is recognised On￿ there is a legal or constructive obligation to make a
payment to a third party, it 1$ probable that settlement bwill be required and the amount
of the obfigatlon can be measured rellabty.
Irr8coverable VAT is charged as a ￿st against the actlvlty for whlch the expenditure
was incurred.
1.8 Deprociation of tanglble fixed assets
Depreciation is provided on the following annual rates in order to writ& off each assgt
over its useful lrfe.
Office equipment
Computer equipment
25% on cost
50% on cost
1.9 Stocks
stocks are stated at the lower of costs and net realisable value. Net realisable value is
based on the estlmated selllng prlce less further costs lo completion and disposal.
1.10 Debtors
Trdde and other debtors are rewgnlsed at the settlement amount due after any trade
dlscount offered. Prepayments are vafued at the amount prepaid n&t of any trado
discounts du8.
1.11 Cash at bank and In hand
Cash at bank and cash in hand includes cash and short tem hlghly Ilquid investments
with a short maturity of Ihr88 months or less from the date of a￿ul5[l10n or opening of
the deposit or similar aceount.
1.12 Creditors and provlslons
Creditors and provisions are recognised where the charity has a present obligation
resulting from a past event that will probably result in the transfer of funds to a Ihlrd paty
and Éhe amount due to settle the Dbligation can be measured or èslimatad reliably.
Creditors and provigons are nomially recognised at their settlemenl amount after
allowing for any trade dlscounts due.
1.13 Hnanclal Instruments
The charity only has financial assets and financial liabflities of a kinii Ihat qualmy as ba51C
ftnancial instruments. Basic finanGial inslrum8nts are Inltially recognised al transaction
value and subsequently measured at their settlement value with the exception of bank
loans which are subsequently measured al amortised cost using the effective interest
method.
1.14 Remuneration of Tru5tee$
Tru61ees dtd not re￿tve payments or remuneration dunng the year. Trustees, travelling
and secretarial expenses Incurr￿ when travelllng lo. or enga9ed upon. the buslnes5 of
the charlty were relmbursed.
14

Collaboratlv• Internatlonal Pestlcldés Analytical Council Limited
Notes to the Flnaficial Slatements Contlnued
For The Year Ended 31 Docember 2024
Legal stat￿5 of the Charity
The Gharity is a Gompany limited by guarantee in England within the United Kingdom
and has no share capital. In the event of the charity being wound up, the liabllty In
respeGt of Iho guarantee is limtted to £1 per member of the charity.
Management and admlnlstration
2024
2023
Travel and administratlon
Consultants, costs
Bank charges
Conf&ran¢es
Governance costs - Auditors. r6muneration.'
Audit
Accounl8n¢y
Bad debts
Depreciation
Computerl Website
7,931
463
30
4,310
20,983
1.806
237
1.380
1,650
14,922
1,320
1,28Q
3,993
1.281
34,679
26,907
Trustee remuneration and expenses. and the cost of key managemenl porsonnel
The charlty trusteas were not paid or received any olher benefits from employment wlth
the chaiity in the year {2023: £nil). Administration expenses include amounts totalling
£7,931 which were reimbursed lo three Trustees for Iravel and secr8tari￿ expenses
(2023-. £12.197 to three Trustees}. No charity trusteo received payrnent for professional
or other services supplied to the charity {2023.' £nil).
The key management personnel of the charity comprise the trustees onty. The total
employee benefits of the key managemenl porsonnel of the chanty were £nil 12023:
£nil}.
staff Numbers
No staff were employed by the charity In the year (2023.- nil).
Gorporation Taxation
The tharity is 8x8mpl from tax on income and gains falling wrthin section 505 of the
Taxes A¢t 1988 or s8ction 252 of th& Taxat¢on of Chargeable Gains Act 1992 to the
extent Ihat these are 8pplied to its charitable objects.
15

Collaboratlve Intematlonal Pestlcldas Analytlcal Councll Llmited
Notes to the Financlal Ststements Continued
For The Yoar Endgd 31 D¢Gember 2024
Tanglble Fixed Assèts
Office & computer
Equipment
Cost or valuatton.,
At 1 January 2024
Addition5
Disposals
At 31 Decembar 2024
5,046
5,046
Depreclatlon:
At 1 January 2024
Charge for year
Disposals
At 31 December 2024
5,046
5,046
Net book value:
At 31 December 2024
Al 31 Dec8mber 2023
stocks
2024
2023
Books and CD ROM'S for resale
553
808
Doblors
2024
2023
Trade debtors
Social secur¢ly and other taxes
12,298
676
259
4,844
12.974
16

Collaboratlve Int•mallonal Pestl¢lde3 Analytlcal Councll Llmited
Notes to the Financlgr Statements Continued
For The Year Ended 31 De¢6mber 2024
10. Credltors: amounts falling due within on8 year
2024
2023
Accruafs and deferred income
2.800
2.800
11. Unrestrlcted funds of tho ¢harlty
Unrostri¢ted
Funds
Balance at 1 January 2024
Movements in funcjs for the year
Balance at 31 December 2024
402,426
12
12. Related paty tran$actions
Th&re were no transactions bethen the charitabl8 company and related partfes in the
year.
17