AGM1171 Collaborati¥0 International Pe8¢i¢id?$ AnJlytl¢al Counell Llmlt•d (Company Ilrnitod by guarant•• and not having •h4ro c•pi¢¥ll R•port and Flnancl•l St4tom•nts For Th• Y••r End•d 31 D•c•mb•r 2025 Company Numb•r: 00984076 Ch•rity Numbèr.. 261SS3
Collaborativ? Iniomalion¥l Pesticides Anatytical Council Limited Flnancial Statements For Thè Year Ended 31 Oecember 202S Contents Paggs Truste•s' R•wrt Auditor's fleport Rèvenue A¢¢ount 10 Staternenl ol Finar31 Adivrt195 Balance Sh8è1 12 Noles lo the Financial Ststemenls 13-17
Collaborative Intemational Pesticides Anatytical Councll Llrnlt•d Trustees. Report For Th• Yèar End•d 31 Oecember 2025 Refer•n¢e and Admlnistrnlion 41•t The Directors of thè charitae company l-the chaNty"} are ils Tws¢ee5 for the purpose of charily law and Ihroughout this rep1 are <x)Ilectively ielerred lo as the Trustees. The Trustees present their annual report wilh Ihe financal statements of Ihè thaity for the y8ar ended 31 December 2025. Constitution ColLgborative Intematronal Pesticides Analytical Council Limrted (known as CIPACI is a company Iitniled by guarantee and not ba¥ino any share capital and a ieg15tored ¢harily It IS governed by ils Memorandum and Artirls ol A$soCialn Company nurnber 00984076. Charity numbei 261553 Honorary Offlc•rs l Trustee¥ l Director8 The Trustees serving during Ihe year were as lollows. Chairman l Diieclor Secrètary Treasurer I CMie¢loi Ms E Karasali MrL Bur Mr 8 E Hock&n Managèmnt Committ•• l Trusl••s l Dlr•ctor• IAS M Caideal De Oliveira Mr B Patrian Mr A Plumb Mr F MalhU Ms D. Julinkova R•g18t•r•d Offlc• The Pnnade 170 MKJsumrner Boulevard Mi51on Keynes 8ucks MK9 IBP Auditor Mercer & Hole LLP The Pinnacle 170 Mlsumrnef Boulevard Milton Keynes euck$ MK9 18P Principal Banke HSBC Bank plc 1 High Streel Harpenden Herts ALS 2RS
C¢llabor#tlVo IntomAIioAal Pt$tieid•$ Analytic•l Coun¢ll Llmlted Trugt••g' R•port contlnu•d Structure Governancg and Mana •moDt Go¥•rning DV•t Collaborative Inlernalional Pesticides Analytical Council Limiled Is a charitable company Iirnited by gLtarantee and not having any share caprtal It IS govèrned by rts M8rnorarndum and ArtKles of Associalion daled 8" July 1970 Recruitment and Appointment of TruJteas Current Truslees ar8 aulorn3tica1 elle lor fe-electK)n PTospeclive Trustees are nominated at the annual general meetings. and are elected su"eCt lo approval by majority v¢1& Induetlon & Tralnlng Nw Trustees are Inducted arKJ Irairbed at the annual Symposium conferences Rl8k Manag•m•nt The rnanagemenl tommittee have eXaMe the m4or $tr8tegi¢, business and operalk)nal nsks Ihat CIPAC faces and confimi that systems have been eslablished to lessen these risks. i¥ Obl•et8 of th• chfity l. To promote the inltrnaiionol agi¢emenl on methods lor the an#tysi8 ol pes1i¢Kle producls and physKTr-chemical lesl methods loi fomiulalKJnS 2 To promote Iniei-laboralory programmes 3 To sponsor syrnposw lo encourag¢ develwenl In Ihe Irlds menti¢8 x)ve 4 To ¢ollaborat wlth ¢4h¥r ¢yganlsaiion$ Prlnelpal Aetlvlll•8 The prin¢ip¥l •¢livrty ol the ¢hoiily in the year was the Pftynoliorn ol agriculture In the field ol pesliri¢les lor the bonefil ol Ihe ¢¢rnmunrty There have been no material changes in these aclivilies or in the polKies alted by Ihe Council since the last annual report ol th8 Council. Publlc B•n•ltt In selling out Ihe charty's aims and obieclives Ihe Trvslees have given careful consideratBJn to Ihe Charity Commissions gu*Jance on public benelil Durin9 the year the council sponsored and supwted symposia. reSeah arsd publicalion of scientific papers to encouTage develoF¥menl ol the analysis ol pesticide products and phy$io- chemical test melhod5 10 Improve pesticide use ltr the th8ncement cl agriculture 0r publications are available lo all 1r1te$led in this afea and hava dealt with many Issuès which are ol benefit to the wider wrnmunity-
Collabofative Int•rnational P•¥li¢idg3 An•tyti¢al ¢oun¢il Limit•d Trust••s' Rèport Continu•d Ob 8Ctlves and Activitios contbnu8d Org•nls&tlon of work AI CIPAC'S annual meelings. resutts ol colbrate stu(e5 a evaluated. Ihe slalus ol th melhods are discussed. wogrammes forfLdure WO are set up. and new pe5rJdes are allocaied to member countr$ NalK)nal or regnal commrttees. so called Peslichje Anatylical Committees, carry out mosl work These committees not onty ¢dd thè aciual CLab)ratiVe studies. Induding the statislulevalualK)n of the resutts, bul also are responsible forthe extensive preliminary woth. The "Guidelines lor Ihe CIPAC Collaboralive Study Procedures for Ibe Assessment of Perforrnance ol Analytical Melho(Js" are ihe inte¥nal CIPAC sian¢Jard lor ¢onducting inter- laboralory trials and are in a9reement wrth IUPAC recornmendalion5 & ISO standards The International Studies we announced through CIPAC Information Sheets An Informalion Sheet Is Issued on reques1 of the leader or the commitlee, when the preliminary work has proved the mèthod concerned Is iu99ed. precise and accurate enough lo be tested al a lull-scale level Th& irtfoimaiion Shèèts havè a wtsrltsknida distnbulion and giva Information ab)ul the kind and extent of Ihe method. specwl equipmenl anLI the conducl ad¢Jre55 lor participaln Oncè a melh¢xl has been accepted Il may be claswfied as a CIPAC Method. 8 Provisional CIPAC Method. or a leniative CIPAC Method. 11 or more rnethods are acceptable. one Is selected as Ihe Releiee Method A symposium has become an legra1 parl of the annual CIPAC meeting 11 not onty serves purely scienlific purSe bul Is also a meeting point fof thè olficials and analysts ol the pestice industry The programme Is usualty Such. that rt places Ihe CIPAC work In a wider agricultural and environfnenlal conlexl
Callaborativ• Int•mational P•8tlcld•s AnalytKal Council Limit•d TrW$t¥. R?port conlinuod Achi•¥ern?nt¥ nd Pfjrtorniarn CIPAC has respon(Jed to the repre5enlaiK¥n ol a commefoal workl In that handbooks are Pfovided on CD-ROMS in a(klrtion to Ihe traditional papef lomiats Tho charrty now also produces pre.published methods lo order. CIPAC has approximatety thity volunteers around thè Wofld who ccfflprise hhlY qualilied soenlisls who give their l¥ne for tree to produce analy1al work Ihat 15 onwing and has been the subject ol sevecal handbook publKalions that are available on a worl(kvide basi$. Financlal R The Surplus lor thè y8ar amouThi•d 10 £39212024" £2121 It is proposed Ihal this is trSferred lo reserves. Total funds al Ihe year end amounted to £403.03012024 £402 6381. The present Stocks ol Handbooks and CD ROMS will enable CIPAC lo salisty orders lor Ihe coming year A decisiC has been taken by the commillee to wrii down the value ol gk handbooks over a live-year period. Reserves policy.. CIPAC invèsis ils lunds in a Bank Monèy Market Account These lunds represernt the Thet Sale proceeds of CIPAC Handtooks and CD ROMS after deducting printing and carriage cosls over approximately thirty years. The funds are kept low-nsk Investments. relle¢ling the ne¢(1 lo axess lunds al short no18. Ilsi Xlenlrf woth is given on a free of chaige basis there has been a buildup ol ¢¥s reserves against the ime when scntisislconsultanis ar• paMI lor their servKes. The Pfoduction of luture publicatK)ns will be made on a 'bfeak even, ba519 lo ensJr a 0W r¢duclKJn ol restTh•s Iroprtssenled by cashl con¢•rn The incorporated charrty's Incorne is deiived from sase of C05 and publicalions via mail oidef and the market for Ihis has siayed relatively stablè and there has t)een no major ¢han9è In the harity's activibes Monies are held at bank to cover any small deficits In the lulure The incorporaled charily 16 lhere1& ¢on$id¢red 10 bè a gn9 conc•m. f r Futuro Perlod It is the desire and Inlenlk)n of Ihe charrty to continue the prtyn0iTr ol agftcuKurè In th8 field ol pestice$ The Trustee$ dc not anlicipalè thal Ihere wil ba any fundamental change In the development of the charity during the coming year See the going concern section atr*)ve in ielation to subsequent events
Collaborative Intèmational P08ticides Anatytical Councll Llmited Trtsstees. Report Contsnued Auditor• In accordance with the cofflpany's articles. a resolution prowsing Ihat Mercer & Hole LLP be reappoinled as auditor of the eompany will be put at a General Meeting. Slalern•nl of res onsibiliti¢s ol tthe Trustees The ¢harily truslees Iwho are also Ihe directors of Cullaboralive Inteinalional Peslicide5 Analytical Council Limrted for the purposès ol Company lawl are respon31ble for preparin9 a trustees. annual report and financial statement5 In accordance with applicable Iw4 and United Kingéorn Accounling Siandafds IUni18d Kingdom Generally Accepted Accounting PraCte) Company law requires the charity trustees lo preparé financial slaiements for each year which giv a true and lair view ol the slate of affairs of Ihe charitable company and ol the Incoming resources and application ol resources Inclu¢Jng the InCe and expenditurè, of the charitable company for that period In prepaTr9 the fanCIal $taièm&nts, Ihe liuslees ale require(I lo s¢lect suitable a¢¢ounling polics and then apply them consistèntly. observe the method$ and principles in thè Charities SORP 2019 IFRS1021.' make judgements and eslirnates Ihat ale reasonable and prudent. slatè whether applicable UK accounting slandards have been floWe11, s¢Jbi8ct to any material departure5 (J15closed and explained in th6 financial slalemenl8.' piepafe the Iirancial slalemenls on the going concern basis unb5$ rt is inappr¢)priale lo pre5urne ihal the ¢harity will continu8 In operation. Th• Trustees a responslole for keeping adequate a¢eountmg fecoids that disclose wilh reasonable accuracy al any time Ihe IM)ancial positjon ol the charilable company and to 8nat)le them lo ensurè Ihai thé financial siattrmenis comply with the Companies Act 2006 Théy are alw responsibk for safeguarding the assels ol the charilable company and hence for taking reasonable slp$ lor th& prentIOn and d8ttctiC ol fraud and other irregul8rits Stat•m•nt of dl8c108ure to th• auditors In so Iw as Ihe Irustees are aware at Ihe tune ol approving our trustees. annual feport.. there is no relevanl audit nIormal)n. of wthith the chantable company s auditor 1$ unaware, an Ihe Iruslees have taken all sieps ihal Ihay ought to have taken lo make Ihern5elve5 awar8 ol any relevant audit Infomwlion and lo eslablish that thè auditor Is aware of that infomaih)n This report Is prepared In accordance wilh Ihe Special provisi¢$ relating to small Compan45 within Part 1 S of the Companies Act 2(x On béhaw ol Ihe Board MSE Oate SKJned on behalf of the Committee of Management rasali 30-os-Ic2
Collaboratlv• Int•matlonal P•stleid•s Anatytleal Counell Llmit8d Indepondent Auditor's Report to the Trust8 For Th• Year Ended 31 Oecember 2025 Oplnlon We have audite(J Ihe financial statements of Collaborali¥• Intemational Pestitades Analyli¢al Council Limited Ilhe 'charitable company'l for the year ended 31 Oec8rnber 2025 which cornpr15e Ihe Revenue Account. the stalent of FinancL81 Activities. Ihe Balance Sheet and notes ID the Iinanc¢al statements. Including a summary ol $1gnilicanl accounting polries The financial f•POrtlll9 framework Ihat has beer4 applied In their preparation Is applicable law arnd Uniteil Kingdorn Accounting Standards. Inclvdin9 Financial Reporting Slandard 102 The Financial R&porting Standard appltcable m Ihe UK and R8public ol Ir81and (United Kingdtsm Genèrally Attaplèd A¢counting Prxtel. In our opinK)n Ihe IingnGial 51atem¢nts give a true and lair ol the slate of the chantable company's affairs as at 31 December 2025. and ol lis Incoming resources and appliealion of iesources, Including Its Income and expenditvr•. lor thts year then enLled. have b8en properly pr•pafed In a¢¢ordanGe wilh Uniled Kingdtyn Genwally Accepted A¢¢ournliri9 Practice. and have prèparad in accordance wilh the requiremenls ¢1 Ihe C¢mpaThies Act 2006 Bas18 for oplnlon We conducted our audil In accoidance with Inlernalional sIdards on Auditing IUKI IISAS IUKII and applicabl8 law. Our responsibili1$ under thos¢ $iandafd$ are lurthw described In the Auditor's responsibilities foi the audit ol the finanekal statements seclion ol oui repori We are Ind?pendenl ol the charitable cornpany Irb accordance wilh the ethical requiremanls Ihal are relevant to Ouf audit 01 Ihe Iinancial statemen15 111 the UK. Including the FRC'S Elhical Standard. and we have fuwilled our other ethical responsibilrties In accordance with these requirements. We believe thal the audil evidence we have obtained Is suffic*nl and approprkgle to provide a basis fof our cyinion. Concluslons Telatlng to golng concorn In auditing th8 financial statements, w¢ have ¢on¢lLkled thai the Irustees. use of Ihe going concern bas1$ ol accountin9 In the preparalDn ol the linancial statements is appropriate. Based on the work we have performed. we have not tyjenlrfied any rnatenal uncertainlies relating 1¢ events or condith)ns thal. Individually or collectively. may casl significanl doubl on Ihe charitable company's ability to continue as a going concern for a ntsd ol al least tsvelve months from when finanual statements are authori5ed lof issue. Our responsibilitS and the responsibilrties of the trustees wrfh respeLI to going concern are described In the relovanl secbons of this rèptyl.
Collaborativo Intomational Pesticides Anatytical Councll Lknited Indopendent Auditor's Report to the Trustoès Continu Other Inlorni4on The other Information compiises the Information Included in the trustees annual report. other than the financial stalemenls and our audit(x's report. theweon The Iru5tees are responsib f¢r the othèr inftsmalion contained wrtbin Ihe annual retK)rt OLtr opinion on Ihe financial sl8tement5 does nol cover the other InfonatiOn and, e¥cept to the extent otherwise expltcitly slated In our reporl. we do not express any form ol assurance conclusion ther80n Our responsibility Is lo read the other inlormalion and. In cloing so. consider whether thè other Information Is materially Inconsistent with tha Iinancial statements or our knowl8dge obtained in thè course ol the audil or otherwise appears to be malerialty rnisstated 11 we Identify such material Inconsisien¢s or apparènt material misstaiemenls, we are required to determine whèlher this gives rise lo a malenal misstalernent in the financial 51alernenls Ihernselves. 11. based on the work we have perfoirned. we conclude that Ihere Is a malenal misstalamènt of this olhw 1nlorrnaln. we are required lo rèport Ihal lact. We have nothing to foport in this regard Oplnlon8 on othor mattern pre8crlb•d by th• Comp•nlg• A¢t 26 In our opinion. based on the work undertakèn m Ihe course ol Ihe audrt.. Ihe inlomialion given In the liusl¢es' report lincorporaling Ihe difeclors, repojrll lor tha finanoal year for whKh the Inancial 3wem•nts ara pi8paf8d va consislent wilh the firnan¢ial statem•nt$. and the (Fireclors. report has been prepared In accordance with applKable legal requiiemenl¥. M•rtgrn on whi¢h w• ar¢ r•qulr•d to r•port by •x¢optio In the light ol our knowledge and underslanding of the tharitablè ¢ompany and Its ènvironment obtained in the ¢OLrs¢ 91 ihe audil. we have not identified material rnisslalernenls in direclois. report. We have nothing lo report in respct of the following matlers in relation lo wh¢ch the Companies Act 2006 requires us lo lep1 io you . In Our opinion" adequate accovnling recofds have nol been kept. or rgtums Jequate lor our audit have not beèn rècèived Irom branches not wsrted by us. or the fin8nco1 $lat¢ments are not in agreement with the OntIng récords and relurn$, or certain disclosuffts of directors, remuneralion specrfied by law arè not made". or V4e have noi received all the informatKJn and explanations we iequire lor Our audit, or the trustees wefft not entrtled lo prepare the hnèncial statements In accordance with the small companies, regime and take advantage of the small cornpanies. exèmpbon in preparing Ihe direclors, report
Collaborative Intemational P•sticid•8 Anatytical Cowneil Limit•d Indop•nd•nt Auditor's Roport to th• TnAt••s Contlnu•d R•8ponslbllitl•s of tru0£ As èxplained mtrre fully In the tiustees. fesponsibllrtS statement set out on page 5. the Iruslees Iwho are alsts the dire¢tgrs ol the charitable comparhy lor Ihe purposes of company lawl are responsible lor the pieparalion of the financial stalemenls and for being salislied that they give a true and lair view. and lor such internal conlrol as the trustees determine Is ecessary to enabl8 the preparation ol financial staternenls that are free from rnalerial rni55talement. whelher due lo traud N error. In praparing thè financial statèmanls, thè trustett #re responsible lor 8$5e$sirng the ¢harilablè company s ablily lo conlinue as a going concern disclosing as appIable. matters reIed lo going concern and using Ihe gthng concern basis ol accounling unlèss th• truslé•s •ilh•r Intend lo liquKlale the charitable company or lo cease operab"ons. or have no realistic alternatNe bul lo do so Audltor'o r•8pon81bllltl•8 for th• audlt of th finanelal $tatèm•nt• Our objectives are lo obtain reasonable assurarce about whelher the financial statements as a wholè arè Irtè Iiom malarial misslal8m•ni. whtrlher due t¢ Iraud ¢1 rror, ar lo i$suè an aLtdii¢r's feport Ihai In¢lud•s ¢vr opinion Reasonable assurance ts a high level ol assurance, but Is not a guarantee that an audit conducted in accordance with ISA5 IUKI will always detect 8 rnglerial rnisslalement whern rt exisis Misslatements can ar15e from fraud or error 8nd are ¢onsidere(J materol Il. IndividtJ•lly N In the aggregate, Ihey could reasonably be expected to influence the economic decis¥)ns ol users taken on the basis ol these linanaal slalemenls. Irregulanties. mduding Ifaud. are inslan¢e$ of non-¢omplian¢e with law$ and r•gulation$ Vve design proc8dur•s In Iina wilh our r8sponsibililies. outlined abovè lo matèrial misslalefn•nls In respect ol Kiegularits Including Ifaud The specifK proc&dures lor Ihis engagemeni and the extent to which Ihese are capable ol Jelecling IfgUlarits, Including Iraud 1$ detoil¢d below. Explanatlon •¥ to whal •xt•nt lh• audSt wa• con•ld•r•d capabl• rf d•t•ctlng Irr•gularlti•8, Includlng fraud W• galned an und•rslandin9 01 thè al and r¢9ulalory Iiamew¢fk apF4i¢•bl• lo th• Company and the Industry In which Il operates and considered Ihe risk ol acts by the cornpany Ihal were contrary to applicable laws and regulations. Including fraud Thès8 Included. but warè not Iimiled to. the Companies Art 2016. Charrties Ad 2011. CharilE5 SORP 2019 and lax gislation Wè èvaluated managernènl's Incèntivès an¢J tspportunilEs lor fraudulent manipulation ¢1 the financLII 5talernénls and thè financ1 rèport Iindu¢ing the risk ol override ol conlrolsl. and delerrnined that Ihe principal risks were related lo posttng inappropriate entries including journals to overstate revenue or undèr$t3re expendilure and managernenl bias in aKguntin9 estimates Audit pr¢xedures perfome(I by the engagernent learn cIled." discussions wilh mana9emenl. Including conwderations of known or suspected instances ol non- complrance with laws aThJ re9uktions and Iraud". gairnig an unikr5tanding of wnanagernenl'5 controL8 designed lo prevenl detect IrreguLqrilies, and idernlrtying and testing Iwmal •ntr*s
Collaborati¥• Intern•tion•l Pesticides An¥lytlc•l Councll Lrmitd Indgp?ndent Auditor'• Report ¢0 th• Tru¥t••s Continu•d Owing to the Inherent limitations of an audit. there Is an unavoidable nsk that we may not have dele¢te<l some material missiatemenls In Ihe financial statements. even though we have properly planned and perfomied our audit In accordar)ce with auditing standards. Forexarnple, the further rernoved non-compliance with laws and regulations Iirfegularitiesl is from the evenls and IransaGtions reiknied In the Iinan¢ial slaiements. the less likely the Inherently limiied procedures required by auditing slandards would Idenlify It Irb addition, as wilh any audit, ther8 remain&d a highèr risk of non-deleclion of Irregularilies. 8$ thesè may involve collusion, forgery. inlÈnlK)nal omissions. misrepresentations. Of Ihe overr8 ol Internal controls. We ale not reskKnsible for prevenljng non- cornpliance and cannot expected lo detèct non-complian¢e with all laws ant1 regulalion$. A lurlher d¢scriplion ol Our c6sponsibilitS Is availab on the Financial Reporting Council's website at https 11 www Irc or9 uhjaudrtorsièswnsibilrties This deSCriptn lorrns part ol our audrto¢s report Use of our r•ptsrt This rèport is made $0181y lo the chaTrlab company's memt*rs. as a body. in a¢¢ordan¢8 with Chaplei 3 01 Part 16 01 thè Companies Act 2006 Oui audil work has been undertaken 50 that we might slate lo the Charitab cornpany's fflernr$ those marters w& are req¢Jir8d lo slate to Ihem in an avditor's report and for no othei purposa To Ihe fullest extent pèmilted by law we do nol accept or assume responsibility to anyone other than the tharilable e¢mpany and the cha(Ilable cornpany's rnember5 as a boty. lor our 8udil WL)rk. foi Ihis report. or lor the opinions we havè lomed Steve obinson FCA (Senior Statutory Audrtorl for and on behaff ol Mercer & Hole LLP Chartered Accouniants Statutpry Auditor The Pinnacle 170 Midsummef eoulevard Miiion Keynes Bucks MK9 1BP Data. 31 March 2026
Collaborative Internalional P•sti¢id•s Analylical Council Limitod Ro¥8nue Account For The Year Ended 31 December 2025 2025 2024 Salè$ of handbooks. CD ROMS and publieation$ Spon8or8hips 47.216 19,459 5,045 4.181 Co•t of Sal•s Opening Stock Purchases Packing and th'spal¢h 553 30.342 808 30.895 789 3.353 55 Closing Siock Surplu$ on handbooks, CD ROM$ and publicalions 42% 22.155 882% 20.820 Admlnlstratlvé Exptrn$•$ Travèl and administralion exs)enses ConsltanIS, costs Conferences A¢¢ount8ncy Audil lees Cornputerl Websile 8a¢J ¢Jcbl Bank ¢harge$ and Inleresl 9.892 534 11.454 3.650 1.675 1.768 4.585 7.931 463 4.310 1.650 1.380 3.993 14.922 30 Op•ratlng Deficll 111.5141 113.8591 Other Incom• Sundry Interest receSvabl• Bank depo$il Inieresi Surplu• lor the Y•ar Contlnulng Op•ratlons None ol the charity's aciiwtiès wère acquir or dis¢ontinuèd dvnng thé finan¢i¥l yoar Total R•cogni•od Gains and L088•• The Charity has no eDglsed gains or1093e5 olhef than Ihe Su13 lor the linancial year. The note5 on pages 13 10 17 form part of these financ1 slatements. 10
Collaboratlve Int•rn4tlonal PtICI Analytlcal Coun¢il Limit•d Balanc• Sh••t A¥ At 31 D¢¢ernb?r 2025 2025 2024 Notes FIXED ASSETS Tangib assets CURRENT ASSETS Stocks Debtor5 Cash at bank and In hwd 789 3.420 401.971 553 4,844 400.041 4C6.180 40S,438 CREDITORS.. 8mouniS falling due within one year 10 3150 2800 NET CURRENT ASSETS 402 638 TOTAL NET ASSETS 403.030 402.638 UNRESTRICTED FUNDS 402 638 TOTAL CHARITY FUNDS T• financial slatèmenls have been prepared In accordance wilh the Financial Reporting Standard IFRS 1021 and the Special prow$n$ ol the Compan*s A¢1 20C6 felating to small companies The financial sialements were approved by the Twustees and signed on their behalf by. Ms E Karasali Chair Date.. 0-03-2016 The notes on page5 13 to 17 form parf of Ihese finawal Slatements 12
collaborth.vè Intèmational P•8tseides Analytlcal Council Limit•d Stat•ment of Financial Activities For Th• Y•¥r Endgd 31 D•¢gmbgr 2025 Unr•strlet•d Funds 2025 2024 Notes IPICOME AND ENDOWMENTS FROM: Charitable aclivili&s DonalM)ns ané 3clOS Inve51menls 52.261 23.620 11.906 TOTAL 64 187 37 691 EXPENDITURE ON: Charitable activilios Tfading expenditure Manag8m8nl and a¢Jminislralion 30.1C6 33.669 2,800 34,679 TOTAL 63,775 37,479 N81 incom• and nèi movem•nt in funds RECONCILIATION OF FUNOS Total funds broughl loard 392 212 402.638 402.426 Tot81 lunds cariiad loNafd 403.030 402,638 Nol•• Incorne fron) charitable aclivrties consisls ol sales ol handbooks. CO ROMS and publicatnS and SponsShIp nel of VAT euring Ihe year Trading èxpénditurè Incluéts all dirèct costs raJaiin9 10 th• trading incorn• Administration expendilure cludeS Ihe remungration of Ihe auditor and general office costs See note 3 Continuing A¢tiviti98 None ol the charity's aclivilies We 8cquired or disconlinued during the financial year The charity has no Ièco9nised gains or losses Olhei than ihe resuNs shown above lor Ihe financial yeai.
Collaborative International Pesticides Anatytical Cg¥11 Limit•d Not¢s to th Financial St4tom•nt$ For Thè Year Ended 31 D•Mr 2025 Accounting Policies The Idlcpwing accounting polieies have been applied consistentty in dealin9 Wlth Items whKh are considered rnaierial In rek3tion to the financial slatetnenls 1.1 B¥si8 of Pr•paratbon The financial stalernents have beeTh prepared In accordan¢e wilh Accounling and Reporting by Charities" Sialement ol Recommended PraCte applicablè to charrties preparing their accounts In accordancewilh the Financial Reporting Slan¢Jard applicab in Ihe UK and Republic ol lieland IFRS 1021 leffeciive 1 January 20191- ICharrtie$ SORP 2019 IFRS 10211. Uwlale Bulletin l. the Financial Reporling Standard applicab in the UK and RepublK of Ireland IFRS 1021 and the Compart$ Act 2006. Collaborative Internalional Pestiodes AnalYIal Council Limited meels the definition of a pvbli¢ bénelit èntity under FRS 102. Assets and liabilitie5 are Initially re¢o9nised al historical ¢osi oi trafisactn value unless olherwise staled In the relevanl accounling poIY nolelsl. 1.2 Golng con¢¢rn At lh8 time ol approving Ihe financwl statements. the Iruslees h8ve a fea50nable expectation Ihat the charrty has adequate cesouices to continue In operational éxistènce lor the foreseeable lulure Thus the trvstee$ ¢ontinue to adopt the going concern basis ol ac¢ounlin9 in pr8pariTrg the linanrjal stJlem¢nts 1.3 Cash flow The aecounls do nol nclud8 a cash Ilow slalement bec•u$e the chafrty is not a laraer charity as defined by the Charit*s SORP FRS 102 and Is thèièlore exempt ffr the requirèmènt to prepare such a staternent. 1.4 Income Income is reeo9nised when Ihe charily has entitlernenl lo lh¥ funds. any performance conditions allached lo Ihe Ilèmlsl ol Incomè have been met, rt Is probablè that the income will be received the amojnt can be measured reliably Income from Ihe sale ol handbooks. CO ROMS and publications represents the Invoieed 8mounl of goods sold nel of wdue added tax 1.S Fund Accountlng Gènèral unrestricled funds compnse accumulated su15e5 and deli¢its which are available for use at the dixretion of the Trustees in furtherance ol ihe geneial charitable obieclives 1.6 Inv••tmgnls CI PAC Invests Ils funds In a Bank Money M8rket Account. These funds represent the net sale proceeds ol CIPAC Handbooks and CD ROMS after deductin9 printing and carriage costs over appro¥imately thirty year5 The funds aTe kept in low r15k Inve51ments. reflecting the need to access funds at short not 13
Collaborative International P•sticidgs Analytical Council Limit NoteG to thè Finaneial Statem•nts Contlnued For The Yoar Ended 31 December 2025 Accounting Polici Con¢tnu 1.7 Exp•ndltur• and irrèeovèrablg VA T Expenditure Is recognised once there is 3 legal or constructive obligation to mak8 a payment to a third party. Il is probable that settlemenl will be required and the arrount ol the obligalion can be measurèd reliably Irrecoverable VAT is charged as a cost against the aclivity for whh Ihe expendrture wa$ ncvNed. 1.8 Depr•clatlon ol tanglble fixèd assèts 0opr6ciatn Is provided on Ihè lollowing annual rales in ordèr lo write off each asset ovèr its useful lrtè oiri¢e oqupm&nl Cornpul•r equipment 25% on $1 SO% on cos1 1.9 Stoekg Stocks are slai•d at th• Icftw•r ol costs and I realtsabl• value Not r•alisabl• valu8 1$ based on the estThated selling price less further costs to completion and disposal. 1.1 O O•biorn Trade and olher debtor5 are recognise¢J at the seltlemenl amount due after any trade discount offere¢ Prepayments are valued al the amount prepaid net ol any trade ¢Jis¢ounls due. 1.11 Caoh at baftk and In hand Cash al bank and cash In hand Includes cash and short lenn highly liquid Investrnents with a sort malurily ol three monlhs or k$$ ffom the dale ol acqu151tion Of opening ol Ihe deposit or simik3r attouni 1.12 Crèditarn and pro¥i$ion8 Credrtors and provisions are recognised whtro the ¢h#nty ha$ ¥ prèsènt tsbligatKsn resulling from a past event that will probably iesull in the Iransler ol funds lo a third party and th& amount due 10 sett Ihe obligaiion Can be measured or •stimat¢¢ liablY Creditors arsd provisions are normally recognised al Iheir setllernenl amounl after allobvg lor any trade discounts duo 1.13 Financial inslrum•nt6 The charity only has financwl asset$ and finanoal liabilitiés of a kind that qualify as bas financk41 Insirurnenis Basic Iinancial InstrumÈnt5 are Initially recognisèd at transaction value and subsequentty measured at their settlernenl value with the exceplv)n of bank loans which are subsequenlty measured at amortised cost using the effective Interest method 1.14 R•munèratlon ol Trutstè•s Trustees dmy nol receive payments or mUneral)n during the year Tfustees, Iravelling and secretarial expenses incurred when travelling lo. or engaged upon, the businass of the charity were reimburseil. 14
Collaborative International Posticides Analytical Council Limitgd Notgs to Financial Ststornents Continugd Fof The Y•ar Endèd 31 Dècembèr 2026 L•gal status of thè Charfty The charity Is a company limited by guwanlee In England within the United Kingdom and ha$ nty Sharè ¢apital In the event of the charty bèing wound up, the liability in respect of Ihe guwanlee is Iimiled to £1 per mernber of the charty M•n¥g•m?rbt arbd •dmlniJtrotlon 2025 2024 Travel and administraknon Consurtaftl$ $1S Bank charges Conferences Governance Costs - Auditors. rernunerati Audil Ac¢ounlan¢y Bad debt$ Sundry Computèrl Wèbsite 9.692 534 7,931 463 30 4.310 11.454 3.650 1.675 4.585 1.380 1,650 14,922 1.768 3,993 33 669 34.679 Tru8t•• r•mun•r•tlon and •xp•nso•. and tho eo8t ol kèy managèment p•r•onnol Thé charily Irusieès wèrè nol PaKI or recèNèd any Olher benefits frcxn employmenl with Ihe charily In the year12024. f nil) Adminisiralion expenses In¢iudè amounts lotalling £8.984 which were reimbursed io lour Trustees lor travel and secretarial expenses 12024 £7.931 lo three Trus¢ees1 No charily Ifustee received paymenl lor professional or othar services suppli8d to the chanly 12024.. £nill. The key managemenl personnel 01 Ihe charrty comprisè thé trustees onty. The total employee benelils of the key management personnel of the Charily were £nil 12024 Staff Numbtrn ) slaff were ernployed by the chaiity In the year12024. nill. Corporatlon Taxatlon Th8 charity Is exernpl from tax on income and gains falling wrthin seclon $05 01 the Taxes Act 1988 or seclion 252 of the Taxalion ol Chargeable Gain5 Act 1992 to Ihe extent Ihat Ihese are app11ed to rts chariiable objecls 15
Collaborative International Pestic•des Analytical Councll Limlt•d Nott* to thts Financial Stat•m¢nts Continu4d For Th• Y?ar End¢d 31 D¢etrmbèr 2025 Tangible Fixed A$$et8 Offic• & computtrr Equlpmgnt Co8t or ¥aluatlon'. At 1 January 2025 AddilioN5 Disposals At 31 De¢emèér 2025 5.046 1478 3.56e D•pr•elation= At 1 January 2025 Charge for year Oisposals Al 31 De¢èmber 202$ 5,046 3,568 N•t book valu•.. At 31 Decembèr 202S Al 31 December 2024 Siock8 2025 2024 Books and CD ROM'S lor resale 789 553 D•btors 2025 2024 Trade debtors Social srfurity and fAher taxes 1.199 2,221 4.585 259 3,420 4.844 16
Collaboratlve Internatlonal Pesticides Analytical Council Lirnltèd Notog to the Financial Stat•m•nts Continu•d For The Year Ended 31 December 2025 10. Credltorn- amouThls falling due wiihin one year 2025 2024 Ac¢wals and delefred Income 3.150 2.800 11. unrestrict lund$ ol th• ¢harlty Unr•striet•d F41nds Balance al 1 January 2025 Movemenls in funds lor the year 402,638 392 Balance al 31 December 2025 12. R•lat•d party tr•nactlon• There woffj no tran$xliort$ beeeffi ihe ¢hrtable C¢ynpany and related parties In the year. 17