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 Finar￿￿31 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 charita￿e company l-the chaNty"} are ils Tws¢ee5 for the purpose of
charily law and Ihroughout this rep￿1 are <x)Ilectively ielerred lo as the Trustees.
The Trustees present their annual report wilh Ihe financ*al 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 Artirl*s ol A$soCial￿n Company nurnber 00984076.
Charity numbei 261553
Honorary Offlc•rs l Trustee¥ l Director8
The Trustees serving during Ihe year were as lollows.
Chairman l Diieclor
Secrètary
Treasurer I CMie¢loi
Ms E Karasali
MrL Bur
Mr 8 E Hock&n
Managèm*nt Committ•• l Trusl••s l Dlr•ctor•
IAS M Caideal De Oliveira
Mr B Patrian
Mr A Plumb
Mr F Malh￿U
Ms D. Julinkova
R•g18t•r•d Offlc•
The Pnnade
170 MKJsumrner Boulevard
Mi51on Keynes
8ucks
MK9 IBP
Auditor
Mercer & Hole LLP
The Pinnacle
170 M*lsumrnef Boulevard
Milton Keynes
euck$
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 D￿V￿•￿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￿ el￿￿le 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
N*w Trustees are Inducted arKJ Irairbed at the annual Symposium conferences
Rl8k Manag•m•nt
The rnanagemenl tommittee have eXaM￿e￿ the m4or $tr8tegi¢, business and operalk)nal
nsks Ihat CIPAC faces and confimi that systems have been eslablished to lessen these risks.
i¥
Obl•et8 of th• ch*fity
l. To promote the inltrnaiionol agi¢emenl on methods lor the an#tysi8 ol pes1i¢Kle
producls and physKTr-chemical lesl methods loi fomiulalKJnS
2 To promote Iniei-laboralory programmes
3 To sponsor syrnposw lo encourag¢ develwenl In Ihe Irlds menti¢￿8￿ *x)ve
4 To ¢ollaborat* wlth ¢4h¥r ¢yganlsaiion$
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 al￿ted 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. reSea￿h arsd publicalion of
scientific papers to encouTage develoF¥menl ol the analysis ol pesticide products and phy$io-
chemical test melhod5 10 Improve pesticide use ltr the th8ncement cl agriculture
0￿r publications are available lo all 1r1te￿$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 col￿b￿rat￿e stu(*e5 a￿ evaluated. Ihe slalus ol th
melhods are discussed. wogrammes forfLdure WO￿ are set up. and new pe5*rJdes are allocaied
to member countr￿$
NalK)nal or reg￿nal commrttees. so called Peslichje Anatylical
Committees, carry out mosl work These committees not onty ¢￿d￿d thè aciual C￿Lab)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
participal￿n
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 pur￿Se bul Is also a meeting point fof thè olficials and analysts ol the
pestic￿e 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$t￿¥. R?port conlinuod
Achi•¥ern?nt¥
nd Pfjrtorniarn
CIPAC has respon(Jed to the repre5enlaiK¥n ol a commefoal workl In that handbooks are
Pfovided on CD-ROMS in a(klrtion to Ihe traditional papef lomiats Tho charrty now also
produces pre.published methods lo order.
CIPAC has approximatety thity volunteers around thè Wofld who ccfflprise h￿hlY qualilied
soenlisls who give their l¥ne for tree to produce analy1￿al work Ihat 15 onwing and has been
the subject ol sevecal handbook publKalions that are available on a worl(kvide basi$.
Financlal R
The Surplus lor thè y8ar amouThi•d 10 £39212024" £2121 It is proposed Ihal this is tr￿Sferred
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 no1￿8.
Ilsi Xlenlrf￿ woth is given on a free of chaige basis there has been a buildup ol ¢¥s
reserves against the ime when sc*ntisislconsultanis 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$id¢red 10 bè a g￿n9 conc•m.
f r Futuro Perlod
It is the desire and Inlenlk)n of Ihe charrty to continue the prtyn0i￿Tr ol agftcuKurè In th8 field
ol pestic￿e$
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 PraCt￿e)
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 InC￿e and expenditurè, of the
charitable company for that period In prepa￿Tr9 the f￿anCIal $taièm&nts, Ihe liuslees ale
require(I lo
s¢lect suitable a¢¢ounling polic*s and then apply them consistèntly.
observe the method$ 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 f￿loWe11, 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 sl*p$ lor th& pre￿ntIOn and d8ttctiC￿ ol fraud and other irregul8rit*s
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 Compan￿45
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 stal￿ent of FinancL81 Activities. Ihe Balance Sheet and
notes ID the Iinanc¢al statements. Including a summary ol $1gnilicanl accounting polries The
financial f•POrtlll9 framework Ihat has beer4 applied In their preparation Is applicable law arnd
Uniteil Kingdorn Accounting Standards. Inclvdin9 Financial Reporting Slandard 102 The
Financial R&porting Standard appltcable m Ihe UK and R8public ol Ir81and (United Kingdtsm
Genèrally Attaplèd A¢counting Prxt*el.
In our opinK)n Ihe IingnGial 51atem¢nts
give a true and lair ol the slate of the chantable company's affairs as at 31 December
2025. and ol lis Incoming resources and appliealion of iesources, Including Its Income and
expenditvr•. lor thts year then enLled.
have b8en properly pr•pafed In a¢¢ordanGe wilh Uniled Kingdtyn Genwally Accepted
A¢¢ournliri9 Practice. and
have prèparad in accordance wilh the requiremenls ¢1 Ihe C¢mpaThies Act 2006
Bas18 for oplnlon
We conducted our audil In accoidance with Inlernalional sI￿dards on Auditing IUKI IISAS
IUKII and applicabl8 law. Our responsibili1*$ 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 responsibilit￿S 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 Inlorni4￿on
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 Info￿natiOn 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 1nlorrnal￿n. 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 2￿6
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 ¢OL*rs¢ 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 $lat¢ments are not in agreement with the O￿ntIng récords and relurn$, 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 tru￿*0£
As èxplained mtrre fully In the tiustees. fesponsibllrt￿S 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 appI￿able. matters re￿Ied 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 Kiegularit*s Including Ifaud The specifK proc&dures lor Ihis
engagemeni and the extent to which Ihese are capable ol *Jelecling If￿gUlarit*s, Including
Iraud 1$ detoil¢d below.
Explanatlon •¥ to whal •xt•nt lh• audSt wa• con•ld•r•d capabl• r*f 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 financ￿1 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 ￿cI￿led."
discussions wilh mana9emenl. Including conwderations of known or suspected
instances ol non- complrance with laws aThJ re9uktions and Iraud".
gairni￿g 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 Lrmit*d
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 overr￿8 ol Internal
controls. We ale not reskK*nsible for prevenljng non- cornpliance and cannot ￿ expected lo
detèct non-complian¢e with all laws ant1 regulalion$.
A lurlher d¢scriplion ol Our c6sponsibilit￿S Is availab￿ on the Financial Reporting Council's
website at https 11 www Irc or9 uhjaudrtorsièswnsibilrties This deSCript￿n lorrns part ol our
audrto¢s report
Use of our r•ptsrt
This rèport is made $0181y lo the chaTrlab￿ company's memt*rs. as a body. in a¢¢ordan¢8
with Chaplei 3 01 Part 16 01 thè Companies Act 2006 Oui audil work has been undertaken 50
that we might slate lo the Charitab￿ cornpany's fflern￿r$ 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
Cons￿ltanIS, 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 ￿eDg￿lsed gains or1093e5 olhef than Ihe Su￿1￿3 lor the linancial year.
The note5 on pages 13 10 17 form part of these financ￿1 slatements.
10

Collaboratlve Int•rn4tlonal P￿tICI￿￿* 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 lo￿ard
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
publicat￿nS and Spons￿ShIp 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￿•M￿r 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 PraCt￿e 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 AnalYI￿al Council Limited meels the definition of
a pvbli¢ bénelit èntity under FRS 102. Assets and liabilitie5 are Initially re¢o9nised al
historical ¢osi oi trafisact￿n value unless olherwise staled In the relevanl accounling
poI￿Y 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 su￿1￿5e5 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 wh￿h Ihe expendrture
wa$ ncvNed.
1.8 Depr•clatlon ol tanglble fixèd assèts
0opr6ciat￿n 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 s*ort 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
allobv￿g 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•n*actlon•
There woffj no tran$xliort$ be￿eeffi ihe ¢h*rtable C¢ynpany and related parties In the
year.
17