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2025-12-31-accounts

Annual Report and Financial Statements For the year ended 31 December 2025 ESTICIDE TION ORK UK

Pesticide Action Network UK ANNUAL REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2025

Contents

Contents
Page
Introduction from the Director 2
The context 3
Strategic goals 4
Goal 1: To reduce pesticide use and related harms in the UK 6
Goal 2: To reduce pesticide use and related harms in agriculture internationally 15
Fundraising review 22
Financial review 23
Reserves policy 23
Remuneration 24
Going concern 24
Principal risks and uncertainties 25
Structure, governance and management 26
Related parties and relationships with other organisations 27
Public benefit 27
Diversity, equity, inclusion and justice 27
Key people and suppliers 29
Statement of responsibilities of the trustees 30
Independent auditor’s report 31
Financial statements 35

Cover image: Tractor spraying pesticides. By Fotokostik (Shutterstock.com)

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Pesticide Action Network UK ANNUAL REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2025

Introduction from the Director

2025 has been a momentous year for Pesticide Action Network UK. We have achieved huge wins in the UK and internationally while navigating some major internal transitions.

After 15 years at the helm, Keith Tyrell stood down as Director in March. He left a legacy of successfully navigating the Charity through initially challenging financial times and transforming it into the impactful and financially robust organisation it is today.

I joined the team at the beginning of September. What has impressed me most since starting the role is how well run the organisation is, how dedicated and knowledgeable the staff team are, and how well regarded our work is by stakeholders, partners and funders alike.

Since 1986, PAN UK has been raising the alarm about the harms to human health and the environment caused by pesticides. In our 40th year, it is plain to see the enormous influence that we have had over the past four decades both here in the UK and internationally.

In the last year, our high-profile work highlighting the divergence of UK and EU pesticide standards led to a major win in May, when the UK agreed to align its current and future pesticide standards with those of the EU. Throughout the year we supported UK supermarkets and supply chain actors globally to improve their approaches to monitoring and reducing the use of Highly Hazardous Pesticides. Using our mobile phone app, T-MAPP, we ramped up the collection of evidence of acute poisoning which convinced individual governments to ban some of the world’s most toxic pesticides. In Ethiopia and Benin, we continued to expand our support for agroecological alternatives training thousands of farmers and supporting the transition to organic practices. In Benin alone we now support over 9,600 organic cotton farmers.

Despite this amazing work, global pesticide use continues to rise while the triple planetary crises of climate change, biodiversity loss and pollution worsen. The EAT Lancet report, published in October 2025, called for a 70 percent reduction in pesticide use if we are to avoid exceeding planetary boundaries. This is a mammoth global challenge that effects the lives of every living creature.

PAN UK is the only UK charity that works solely on the issue of pesticides. However, as part of the wider PAN International network of partner organisations we have connections across the world that mean we have access to the most up to date scientific evidence on the harmful impacts of pesticides as well as the massive opportunities on offer from their alternatives.

Looking ahead to 2026 (and our 40th anniversary celebrations in the autumn) we are excited to be launching our new Strategy to 2030 in the spring. There couldn’t be a more important time to set our ambitions for the next four years as we focus our efforts on creating a world where people and nature can thrive free from the harms of pesticides.

Jonathan Worthy-Pauling, Director

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Pesticide Action Network UK ANNUAL REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2025

The context

Pesticides impact nearly all life on earth. They are designed to kill pests, but it has been estimated that less than 1% of pesticides actually reach their target pests . More than 99% of pesticides used move directly into the environment, polluting water, air and land, generating adverse effects on natural habitat, biodiversity and human health. In fact, pesticides are the only pollutants deliberately applied to the environment. Pesticide use is increasing globally causing harm to the environment and ecosystems and to human health and farmer livelihoods

It is thought that over 15 million people have died by suicide from pesticide poisoning since 1960. A recent study also estimated that about 385 million cases of non-fatal unintentional pesticide poisonings occur every year with approximately 11,000 deaths per year. Pesticides are also associated with a multitude of chronic health effects including a range of cancers, endocrine disruption and neurological, immunological, and reproductive disorders.

Vision

Our vision is for people and nature to thrive in a world free from the harms of pesticides

Mission

Our mission is to end the harms to human health and the environment from pesticides by:

Objects

Our objects are:

  1. To carry out research into, to gather and disseminate information relating to the manufacture, use, sale and application and effects of pesticides, chemicals, gases anywhere in the world; and

  2. To carry out research into, to gather and disseminate information relating to alternatives to pesticides.

Pesticides have been identified as one of the key drivers of global biodiversity loss . Direct effects of pesticides have been linked to population reductions of terrestrial insects, aquatic arthropods, soil invertebrates and organisms responsible for pollination and natural pest control, and others. Study after study is uncovering the role that pesticides play in dramatic pollinator and insect declines. Bird populations are also suffering significant losses. In the UK, the number of farmland birds has fallen by 64% since 1970 and 13% since 2021.

For nearly 40 years, Pesticide Action Network UK (PAN UK) has worked to tackle the problems caused by chemical pesticides in the UK and globally.

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Pesticide Action Network UK ANNUAL REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2025

Strategic goals

We launched the current strategic plan in 2021 and have just completed our final year of work under this framework. The strategic plan sets out our organisational objectives for the period 2021 to 2025. It also captures our theory of change and the way in which we will work to deliver our objectives. In addition to the main strategic goals, there is also a cross cutting goal associated with information provision to the general public.

Goal 1: To reduce pesticide use and related harms in the UK.

1.1 UK Government puts in place new measures to drive a major reduction in pesticide use by farmers, and defends against threats to existing pesticide standards arising from EU exit.

1.2 UK Supermarkets take significant steps to reduce pesticide-related harms caused by their supply chains. 1.3 Local councils go pesticide-free as part of a long-term strategy to achieve national ban on urbanpesticide use.

Goal 2: To reduce pesticide use and related harms in agriculture internationally

2.1 International Institutions, national authorities and mechanisms support the reduction of pesticide use, the adoption of agroecological methods and the elimination of Highly Hazardous Pesticides (HHPs) in agriculture.

2.2 Key international supply chain initiatives prohibit the use of HHPs, reduce pesticide use and promote the use of alternatives to pesticides. 2.3 Strengthened evidence base on pesticide-related harms and alternatives to pesticides underpins PAN UK and others’ advocacy

Work continued across 2025 on the development of a new strategic framework to follow on from the one above. This was delayed slightly by the recruitment of a new Director but we expect that the work will be completed and published in May 2026.

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Pesticide Action Network UK ANNUAL REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2025

How will we achieve the strategic objectives?

Our unique contribution and approach to achieving the strategic objectives is summarised in the diagram below, with the specific activities undertaken in 2025 described on the following pages.

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Goal 1: To reduce pesticide use and related harms in the UK

This area of work focuses on influencing national-level, political decision makers to take action to drive a reduction in pesticide harms. Originally designed to take advantage of opportunities, and defend against threats emanating from EU exit, we work to ensure that the UK regulatory system is fit-for-purpose in terms of protecting human health and the environment from pesticides. We are increasingly advocating at the national level for a ban on urban pesticide use, but this will be covered under objective 1.3 below.

Significant achievements and activities 2025

2025 saw the Labour government’s first full year in power. While it has failed to show the ambition required to reduce pesticide-related harms, we were able to make major progress on a number of our long-term advocacy objectives.

Our high-profile work highlighting the divergence of UK and EU pesticide standards led to a major win for our work in May, when the UK agreed to align its current and future pesticide standards with those of the EU. We have been advocating for ‘dynamic alignment’ with EU pesticide standards since the Brexit referendum in 2016 and spotted an opportunity when the UK government started talking about a ‘UK/EU Reset Agreement’ back in 2024. Thanks to a combination of detailed analysis and high-profile media stories exposing how UK standards have fallen behind - coupled with direct advocacy work with both the UK government and European Commission - we have managed to get the UK to agree to go back under the EU pesticide regime. We continue to be the leading NGO voice on what the agreement means for pesticides and have been advising the government and parliamentarians on how the deal should be implemented.

The UK government refused permission for a banned highly-bee toxic neonicotinoid (thiamethoxam) to be used on UK sugar beet, breaking tradition with the past few years when so-called ‘emergency’ permission had been granted. This win follows years of coalition-building and campaigning against highly bee-toxic neonicotinoids by PAN UK and the Pesticide Collaboration which led to a commitment from the incoming Labour government to end the cycle of repeat emergency authorisations for neonicotinoids. In January, we were concerned that more public pressure was needed to prevent the government from reneging on its promise, so we worked with Greenpeace on a petition which secured 1.6 million signatures.

After years of delay, the UK Pesticides National Action Plan (NAP) was finally published in March. We were one of only five NGOs invited to a private briefing with the Chemicals Minister in advance of publication. In general, the NAP is a very short and underwhelming document showing little ambition on pesticides. The one major win it contains is the introduction of a UK pesticide reduction target based on a Pesticide Load Indicator — aligning with our long-standing call for targets that account for both volume and toxicity. However, the target only applies to the arable sector and is aiming for a reduction of 10% by 2030 which is far lower than we had hoped. Given that the UK has never had a reduction target, it’s a decent starting point but still far from the kind of reductions we need. In addition, the systems required to monitor progress towards the target are currently not in place. We are now working to strengthen monitoring systems and improve implementation, while continuing to advocate for broader and more ambitious reductions.

In July, the Welsh Government launched long-awaited guidance on its Sustainable Farming Scheme. The scheme has 12 Universal Actions which must be taken by all farmers receiving public support. While a number of the actions relate to reduced pesticide use (for example, improved soil health and habitats maintenance), the

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biggest win for PAN UK is that the standard includes a specific action on Integrated Pest Management which requires farmers to “Complete an annual assessment of Plant Protection Products used, and alternative methods employed to reduce chemical usage”.

With Great Britain’s approval of glyphosate due to expire, we launched a new strategic focus on the world’s most widely used pesticide. While our overarching goal remains changing the overall system which drives pesticide use, glyphosate provides a powerful lens through which to address a broad range of pesticide-related issues including farming, urban and amateur garden use and impacts on both human health and the environment. Early in the year, we undertook extensive coalition-building, engaging NGOs and academic experts. This led to the formation of a dedicated Glyphosate Working Group which has attracted strong participation across civil society. In April, we co-hosted a successful parliamentary event on glyphosate, which brought together a range of experts to discuss farming practices, urban pesticide use and the public health implications. When the Global Glyphosate Study was published in June, linking glyphosate exposure to a range of cancers, we organised a high-profile webinar featuring one of the key authors, Professor Michael Antoniou from Kings College London. Interest far exceeded expectations with nearly 2,000 people registering and over 900 attending live. The recording has since been viewed thousands of times. We are now preparing for the government’s formal consultation on reapproving glyphosate which is expected to take place in summer 2026.

On World Menstrual Hygiene Day, we launched the groundbreaking report “Blood, Sweat and Pesticides”, coauthored with the Pesticide Collaboration and Women’s Environmental Network (Wen). We laboratory tested 15 boxes of tampons sold on UK shelves and, in one box, found glyphosate residues at 40 times the level allowed in drinking water. This shocking finding generated extensive coverage in national media and enabled us to reach new audiences through women’s magazines. It resonated strongly with the public, travelling well on social media and generating almost 100,000 petition signatures and emails calling for robust regulation of period products, including mandatory residue testing. Politically, the impact has been substantial. The issue has been raised in the House of Lords, an Early Day Motion incorporating our recommendations has attracted cross-party support from almost 50 MPs, and the Department for Business and Trade is now engaging directly with us to explore regulatory reform.

New Free Trade Agreements (FTAs) with countries with weaker pesticide standards than those of the UK remain a major threat to our domestic protections. In 2025, we fed into a range of trade related processes, including the government’s consultation on the UK Trade Strategy and broader civil society work highlighting the risks of signing an FTA with the Trump administration. During the second half of the year, we focused on the UK-India deal which was signed in July. Having published a major report on the deal in 2022, we made written submissions to inquiries run by the Food Standards Agency and Food Standards Scotland, the Trade and Agriculture Commission and the House of Lords International Agreements Committee. Our submissions were reflected in the reports produced by these expert bodies, which acknowledged concerns about differences in pesticide standards and potential competitive disadvantages for UK farmers.

PAN UK continues to be the only organisation highlighting the health risks posed to UK consumers by pesticide residues in food. Our annual “Dirty Dozen”, which highlighted the fruit and vegetables most contaminated with pesticide cocktails, secured widespread media coverage and strong public engagement. It has become our flagship communications output and continues to be the key vehicle through which we grow our mailing list.

The Pesticide Collaboration – which we established jointly with RSPB in 2020 to fill the regulatory vacuum created by Brexit – came to an end in 2025 as planned. It brought together more than 80 NGOs, trade unions, farming groups and academics under a shared goal of reducing UK pesticide harms. We created a detailed legacy plan which ensured that none of the impact was lost. Wildlife and Countryside Link has now taken over

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running the Collaboration, complementing their existing forum on industrial chemicals. The Collaboration’s legacy is still very much intact, with dozens more NGOs now working on pesticides than before its creation.

Throughout 2025, we met with a wide range of political decision makers including MPs and Peers from all the major parties and high-level civil servants from Defra and the Department for Business and Trade. Our relationships with key decision-makers continue to deepen, ensuring that pesticides remain a key part of conversations at the highest levels of government and parliament.

Plans for 2026

While we do have new projects in the pipeline, a huge amount of focus in 2026 (and potentially beyond) will be spent working to ensure that the wins we have achieved in 2025 lead to genuine change. In particular, our big wins on the UK/EU Reset Agreement and the introduction of a pesticide reduction target both require more effort if we are to convert them into a significant reduction in pesticide harms to both human health and the environment in the UK.

2026 key objectives:

Major activities under this area of work include:

1.2 UK Supermarkets take significant steps to reduce pesticide-related harms caused by their

supply chains

This area of work combines public-facing communications with behind-the-scenes advocacy with supermarket technical staff. We act as a ‘critical friend’ to the UK’s largest supermarkets, publicly ranking their efforts to tackle pesticide-related harms to human health and the environment caused by their UK and global supply chains. Meanwhile, we advise them on how to implement the improvements we have identified – a ‘carrot and stick’ approach which has proven to be highly successful at driving change. We continue to be the only organisation working with UK supermarkets on pesticides.

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Pesticide Action Network UK

Significant achievements and activities 2025

Last year, we made a strategic decision to increase our focus on UK supermarkets. Unlike the public sector, supermarkets are not facing a funding crisis and are, therefore, much more able to implement changes which have positive impacts throughout their global supply chains. With this in mind, our first ever full-time Supermarkets Campaigner began her role in January. This has enabled us to spend considerably more time on influencing supermarkets which has led to a corresponding increase in impact.

In 2025, we increased significantly the number of bilateral meetings we held with UK supermarkets. During the year, we met with all ten of the largest supermarkets at least once (even Iceland for the first time!), and with seven supermarkets at least twice. For our initial meeting with each supermarket, we outlined where the company had come in our 2024 supermarkets ranking and why, and set out bespoke, priority recommendations for improvements. These meetings require a huge amount of preparation and follow up, but they are the key driver of change for our supermarkets work and have led to many wins this year. For example:

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Pesticide Action Network UK ANNUAL REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2025

their suppliers. Waitrose has also phased out the sale of biocidal products containing HHPs. In 2025, the company ran a successful trial of ending pesticide spraying around their Guildford store and we are now in discussions about how to scale this up. Following our recommendations, Waitrose are extending their work on pesticides to commodity areas outside of fresh produce, including arable, cocoa and cut flowers.

With increased capacity in place, we undertook a strategic review of the supermarkets campaign. Recognising the limits of an extremely small team working across ten major retailers, we refined our approach to maximise impact. Supermarkets were grouped into three categories:

We have pivoted toward prioritising the “middle performers,” which are likely to move with the right pressure and where improvements would generate the largest overall reduction in pesticide harms. We will continue to engage with all ten supermarkets and respond to their requests for advice but will be most proactive with the middle group going forward. This targeted allocation of time and resources strengthens our ability to drive sector-wide transformation while maintaining engagement across all ten of the major supermarkets.

From October to December, we hosted four supermarket roundtable events in collaboration with the Nature Friendly Farming Network (NFFN). PAN UK co-ordinated and facilitated the meetings, while NFFN provided speakers who were able to describe their efforts to reduce pesticide use on their own farms and how supermarkets could support them. Each roundtable focused on a different area of farming, namely fresh produce, arable, meat and dairy, and cut flowers. Eight out of ten supermarkets attended at least one of our roundtables with some attending all four and we received excellent feedback from both supermarkets and NFFN members.

We have been encouraging supermarkets to increase their efforts to protect the health of farmworkers in their global supply chains. Three supermarkets have now expressed a strong interest in piloting our acute pesticide poisoning monitoring app, T-MAPP. Following lessons from earlier trials, we are working with supermarkets to identify independent in-country partners capable of confidentially interviewing farmworkers without fear of reprisal. This represents an important step toward improved worker protection and transparency within global supply chains.

Alongside direct engagement, we produced a range of technical resources for supermarkets, including two horizon scanning reports and an evidence review on pesticide poisonings among agricultural workers. Following feedback from our contacts at supermarkets that they sometimes struggle to approach decision makers in other departments with our recommendations, we also produced short briefing on ending amenity pesticide use and guidance on removing synthetic pesticide products from shelves.

Overall, the approach we take with supermarkets broadened in 2025. In addition to encouraging them to look beyond fresh produce to other parts of their supply chains, we are also advocating for them to take action on issues that emerge in other areas of our work such as PFAS pesticides and ending amenity use. Conversely, where our interests align, we are increasingly mobilising supermarkets as useful allies with the UK government.

Plans for 2026

In 2026, we will continue to implement our recently refreshed supermarket campaign strategy by focussing on the so-called ‘middle performers’ while encouraging the ‘top performers’ to go further and faster. We will also

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launch our first ever public campaign, calling on individual supermarkets to ban the use of the lethal herbicide paraquat in their global fresh produce supply chains. The second half of the year will be spent preparing for the next supermarket ranking which will be published in early 2027.

2026 key objectives:

Major activities under this area of work include:

1.3 Local councils go pesticide-free as part of a long-term strategy to achieve national ban

on urban-pesticide use

The Pesticide-Free Towns (PFT) campaign aims to end urban pesticide use by UK councils. Launched in 2015, the campaign has traditionally focused on working directly with local level decision-makers and providing residents with the tools and information needed to enable them to target their council. While we continue to conduct and support a great deal of local-level work, the campaign has evolved considerably over the past two years. Our overall aim to achieve a nationwide ban on urban pesticide use by local councils has remained constant throughout, but our strategy for getting there has been adapted from an almost entirely bottom-up approach to a hybrid approach that pushes both from the bottom up as well as from the top down, targeting the UK government, devolved administrations and parliamentarians. While urban pesticide use only makes up 1015 percent of the UK’s total pesticide usage, it is the second most common route of exposure for UK citizens after diet.

Significant achievements and activities 2025

In 2025, we provided support to a wide range of local authorities from all over the UK, including parish, town, city, district and county councils. Our support included providing advice to both elected councillors and council officers on how best to devise and implement pesticide policies and phase out plans, speaking at full council meetings, helping to design trials of non-chemical alternatives, giving guidance on establishing community weeding groups and opt-out schemes, and strategy tips for communicating with residents. As a result of our

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efforts, UK councils continue to make considerable progress on ending their pesticide use. Councils that have either gone pesticide-free, or made progress towards doing so, in 2025 include Adur and Worthing, Tewkesbury, Penryn, Coventry, Wareham, Rochford, Rother Newark, Maldon, Wirral, Wealden, Northeast Lincolnshire, Walmer and Deal and Milton Keynes. We continue to use local media coverage both to keep the issue of urban pesticides on local political agendas and celebrate council level wins.

In addition to engaging with individual councils, we also used our convening power to bring councils together for peer-to-peer learning. In 2025, we ran four such meetings which were attended by representatives from a total of 23 councils. Attendees updated each other on their progress, shared tips on a range of subjects, including non-chemical alternatives, and discussed how best to overcome common obstacles.

As we have succeeded in raising the profile of urban pesticide use, an increasing number of other organisations are now running events on the topic for councillors and other key stakeholders. Last year, we spoke at a range of such events, including a conference organised by Bionet (Nature Partnership for North East Wales) and the first ever Integrated Weed Management Conference which was well attended by council officers, councillors, contractors, Defra and others involved in the amenity sector. Similarly, thanks to our efforts, there are now increasing numbers of organisations contacting us for advice before launching their own work on urban pesticides. In 2025, we advised a wide range of NGOs including Surfers Against Sewage, UK Youth for Nature and the All-Ireland pollinator project. Given that PAN UK was the lone voice on urban pesticide use just a few years ago, it is fantastic to see our movement building efforts pay off as other organisations join the fray.

In addition to local councils, we also advise other major land managers on how to go pesticide-free. In 2025, this work has included recycling and waste management companies, housing associations and conservation organisations. We have also been conducting a stream of work to better protect children’s health by making school grounds pesticide-free. The Department of Education reached out to us regarding a joint project with Natural England to produce a piece of training for school estate managers on managing for biodiversity in school grounds. They have now incorporated our schools policy into their training programme which encourages schools to increase biodiversity on their grounds for the benefits of both wildlife and students. We are also key members of the Nature Friendly Grounds advisory group (organised by Students Organising for Sustainability) which aims to make university campuses, college grounds and schools more sustainable.

While we are no longer actively recruiting PFT campaigners, we still support local residents around the country that are concerned about urban pesticides. We reply to the dozens of emails we receive every month on the topic and update our suite of materials to meet emerging needs. In 2025, we advised concerned local residents on how to establish new PFT campaigns in a range of locations, including Hampshire and Cornwall. We also hosted two in-person workshops at an all-day launch event of the Pesticide-Free Devon campaign which was extremely well-attended. In March, we advised a journalist from the Northern Echo on the design of their “get pesticides out of your neighbourhood” campaign that the paper ran for the rest of the year. Although PFT has evolved to focus less on the public, mobilising local residents remains a crucial part of the campaign.

In 2025, our work on securing a nationwide ban on urban pesticides made great strides. In March, PAN UK and the Pesticide Collaboration managed to secure a roundtable meeting at Defra on urban pesticide use with Chemicals Minister Emma Hardy. She has the power to ban urban pesticide use nationwide and it was by far the highest-level meeting we have ever managed to secure on the topic (in fact, it was the first time we have been able to talk to a government minister about urban pesticides). We arranged for council officers and councillors from Westminster, Cambridge City and Southwark Councils to accompany us to the meeting. They spoke about their own experiences of reducing pesticide use locally and described the assistance that local councils require from central government in order to go pesticide-free. At the meeting, we also handed over materials we had prepared for the Minister, namely a new briefing outlining the ways in which Defra should

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support councils to reduce pesticides, a letter signed by more than 200 councillors calling for an increase in central government support, and a petition signed by 20,000 members of the public calling for a ban on urban use. The roundtable was very productive, and Minister Hardy made it clear that this was an issue she was interested in tackling. In June, we received her formal response which stated “The land that is managed by local councils and authorities matters deeply to the people who live there and use it, and therefore it matters to me. You have made it clear that we can balance effective weed management and sustainability – now I want to see your hard-won learnings shared across local government, to reduce unnecessary pesticide use across this important sector.” While we are yet to see any action as a result of this meeting, the government’s Environmental Improvement Plan 2025 (published in December) is the first UK government environmental strategy to mention urban pesticides, a direct result of our advocacy work with the Chemicals Minister.

We continued to work with Sian Berry MP to promote the Private Members Bill we helped formulate banning urban pesticide use by English councils. Sian formally ‘launched’ her Bill at a parliamentary event we ran in April. In order to secure cross-party support for the Bill, we set up an e-action and almost 2,000 emails were sent to MPs by our supporters. The Bill was due to have its second reading in December but fell off the parliamentary agenda. We are working to ensure it comes back to the House of Commons in 2026.

In July, we published a new report based on 390 Freedom of Information requests we sent to UK councils. This huge project – the largest ever UK-wide survey on pesticide use by local authorities in public spaces – revealed that 45% of UK councils are now taking action to end or reduce their pesticide use. While this shows incredible progress for our work over the past decade, it does mean that over half of UK councils continue to apply pesticides indiscriminately in public spaces. In addition to publishing our own analysis, we also made all the original data available on our website, enabling people to see whether and where their council is using pesticides. By hosting this information, we are increasing transparency around urban pesticide use significantly. Our report was the top story on the Guardian for much of the day and received a great reaction on social media. Pesticides are a devolved competency meaning that, in addition to Defra, the Northern Irish, Scottish and Welsh governments also have the power to ban urban pesticide use in their own nations. As a result, we turned the report into a set of short, targeted advocacy briefings which were sent to the UK, Welsh, Scottish and Northern Irish governments, relevant parliamentarians and civil servants. This has led to a run of extremely useful advocacy meetings, particularly with the Welsh government and Senedd Members.

Plans for 2026

In 2026, we will continue to push for a ban on urban pesticide use at both the local and national level. Currently, it appears that we are most likely to secure a national ban in Wales and the 2026 Senedd elections, therefore, could provide a great opportunity to make national-level progress. Meanwhile, our work directly with councils, and our efforts to support members of the public to run their own campaigns, are still yielding local-level results. We are becoming more adept at using these local wins to bolster the case for national-level change. For example, we will soon be accompanying the UK Chemicals Minister on a visit to Cambridge so she can see first-hand how the council has implemented our advice to go pesticide-free. We plan to do more of this kind of activity in the future, using the local to drive the national and vice versa.

2026 key objectives:

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Major activities under this area of work include:

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Pesticide Action Network UK ANNUAL REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2025

Goal 2: To reduce pesticide use and related harms in agriculture

internationally

Significant achievements and activities 2025

In 2025, our main goal was to translate major global commitments made in the previous two years into action that will have measurable benefits for people and the environment. We made significant progress, despite a challenging political climate.

The Global Framework on Chemicals (GFC), adopted in 2023, is a landmark agreement tackling the often overlooked ‘third planetary crisis’ of chemical pollution, putting it alongside the other planetary crises of climate change, and biodiversity loss. Our advocacy secured critical GFC targets for phasing out Highly Hazardous Pesticides (HHPs) and promoting sustainable alternatives. While the GFC is a massive step forward, it is a voluntary framework. Its success depends entirely on how actively nations, private sector actors and civil society organisations adopt the targets into their own plans and regulations. Throughout 2025 we focused on mobilising key global actors and establishing meaningful indicators to ensure GFC commitments translate into a measurable reduction in pesticide-related harm.

PAN UK took a major role progressing the establishment of a new Global Alliance on Highly Hazardous Pesticides (GAHHPs) under the Global Framework on Chemicals. The GAHHPs is intended to serve as a ‘coalition of the willing’, bringing together governments, UN agencies, private sector actors and civil society groups such as PAN UK. This multistakeholder forum is designed to mobilize political and financial resources, allowing diverse actors to share knowledge, experience and scale up the adoption of safer, agroecological approaches.

On behalf of PAN International, PAN UK was elected as co-chair of an Interim Steering Committee (ISC) tasked with establishing the Global Alliance. Our aim is to ensure that this alliance will be established in a timely manner and can take meaningful action to tackle HHPs and reduce harms to farmers, communities and the environment.

PAN UK has also been intensively involved in advocating for strong indicators for key targets in the Global Framework on Chemicals, including those on phasing out HHPs and increasing support for agroecology. This built on PAN UK’s success during 2024 and early 2025 securing a credible science-based indicator measuring changes in both the volume and toxicity of pesticides used under the Global Biodiversity Framework.

2025 saw victories in securing bans on specific pesticides. Kyrgyzstan recently announced a ban on the deadly herbicide paraquat after reviewing survey data provided by PAN UK. Notably, the pesticide chlorpyrifos was added to a global ‘prohibited’ list, under the Stockholm Convention. This is a major win, as chlorpyrifos is very widely used around the world despite its harmful effects on the brain development of children. Chlorpyrifos is the most widely used insecticide in cotton in Benin, for example. Our engagement with the cotton sector in Benin has helped us to secure Government assurances that chlorpyrifos will cease to be procured by the Government in Benin and distributed to its cotton farmers and that a national ban will follow. Other hazardous chemicals, such as Fenthion and Carbosulfan, were listed under the Rotterdam Convention, which improves transparency of movement of the chemicals over national borders and supports more effective management of these pesticides globally. We are working to bring these chemicals to the attention of national regulatory authorities to ensure that they are replaced with safer alternatives as soon as possible.

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These combined efforts are creating stronger protections for people and the planet from toxic pesticides.

Plans for 2026

The first International Conference of the Global Framework on Chemicals (IC-1), scheduled for November 2026 in Geneva, is a critical event for global chemical safety. While the framework was adopted in 2023, IC-1 is the moment the world moves from talking about goals to agreeing how to measure progress and establishing certain implementation mechanisms. Vague commitments to ‘take action’ are not sufficient to ensure that harms are being reduced. We must see a measurable reduction in the volume of HHPs used on crops. Good indicators are essential to understand whether meaningful progress is being made and to hold governments and industry actors to account. Good indicators also provide coherence, helping different stakeholders to work to address the same problem in a complementary way.

Over the year, PAN UK will work to secure strong indicators on HHP phase outs and increased take up of agroecology under the GFC Measurability Structure through active participation in key experts groups.

In addition, PAN UK will continue as co-chair of the Interim Steering Committee to establish the membership for the Global Alliance on HHPs and appoint a key governance body (the Advisory Council) prior to a higherprofile launch at IC-1.

Beyond the GFC, we will also engage in the development of guidance on post registration surveillance, from the Joint Meeting on Pesticide Management (JMPM), that cements methodologies for identifying HHPs subject to regulatory action.

We will continue feeding into the work of the Chemical Review Committee (CRC) of the Rotterdam Convention, to bring accountability to decisions made regarding possible listings of pesticides under Annex III. Once a pesticide is listed, it can no longer be exported to a country without that country’s explicit, advance permission, giving countries with weak border controls and meagre resources better control over chemicals entering through their borders.

National governments often fail to adequately incorporate global commitments into their national policies and plans. It is also common for governments to commit to protect environmental resources from pesticide harms and pollution whilst at the same time providing ‘perverse’ subsidies and incentives that drive increased use of those same pesticides. PAN UK will promote coherence and consistency in national policies and plans concerning pesticides, advocating for the incorporation of global commitments in the GFC, GBF, and other global agreements into national policies across different sectors, including agriculture, health and environment.

Voluntary and corporate value chain actors and sustainability standards can have considerable influence over farmers’ practice and the pesticides they use; giving access to preferential markets to farmers who adopt good practice such as eliminating HHPs, for example. These actors can include retailers, such as clothing brands or supermarkets, or sustainability standards such as Fairtrade or Rainforest Alliance. We will continue to alert these actors to international commitments on pesticides and encourage them to incorporate these commitments and deliver significant reductions in pesticide toxicity within voluntary and corporate value chains and sustainability standards.

2.2 Key international supply chain initiatives prohibit the use of HHPs, reduce pesticide use and promote the use of alternatives to pesticides

Significant achievements and activities 2025

In 2025, PAN UK’s work on supply chains achieved significant success by supporting the integration of pesticide reduction goals into global sectors and the global supply chains of key domestic retailers.

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Pesticide Action Network UK ANNUAL REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2025

As co-lead in the development of a Textiles Implementation Programme under the Global Framework on Chemicals we are working to ensure that the elimination of Highly Hazardous Pesticides (HHPs) in cotton production is tackled alongside industrial chemicals in the garment value chain, creating a powerful driver for HHP-free fibre production worldwide. This work leverages our success establishing an organic cotton sector in Benin.

To expand our impact, we have focused on sharing practical tools and evidence with value chain actors with influence on farmers’ practice. At the Oxford Real Farming Conference (ORFC), we shared our "food spray" methodology, a low-cost, nature-based pest control method, which is now seeing significant uptake in India and elsewhere. We also continue to promote our ‘IPM Ladder’, a framework that helps companies and farmers measure their progress in moving away from toxic chemicals toward agroecological practices. This tool has been widely used by the Better Cotton Initiative and a UK supermarket.

Furthermore, PAN UK expanded work with the Chocolate Scorecard collaboration to pressure major chocolate companies to improve their pesticide standards. PAN UK assessed the policies and action of chocolate manufacturers and retailers to produce the 2025 ranking. Following this, we provided a specialised webinar to companies on agroecological Integrated Pest Management (IPM) as a means to reduce reliance on HHPs among cocoa producers. We initiated work to study pesticide poisoning, an issue we intend to bring to the wider attention of decision makers in the cocoa value chain. We are also collaborating with actors in the coffee sector to develop a similar approach, combining rankings with industry engagement to drive progress through value chain actors and sustainability schemes.

Global coalitions are increasingly looking to PAN UK for leadership; for instance, the ISEAL IPM Coalition recently requested a partnership to enhance its work on HHPs and align more closely with international chemical frameworks. PAN UK represents civil society organisations on the Better Cotton Council, which recently reconfirmed the organisation’s strategy to phase-out Highly Hazardous Pesticides and reduce pesticide use / risk by 50% by 2030, thereby addressing a major sustainability concern in cotton production.

Finally, we are providing technical support to the Financing Agrochemical Reduction and Management (FARM) Programme, a global initiative managed by the UN Environment Programme (UNEP) and funded by the Global Environment Facility (GEF) to "detoxify" agriculture by reducing HHPs and plastics. Currently active in seven countries including India, Kenya, and Vietnam, the programme is now expanding in eight more countries through FARM+. These programmes emphasise supporting farmers to access premium markets that reward farmers for moving away from hazardous chemicals.

Plans for 2026

In 2026, we will accelerate pesticide harm reduction by leveraging the influence of global value chains on farmers’ practice and by helping farmers to adopt good practice and access beneficial markets. We focus on ensuring sustainability schemes and industry initiatives provide practical support to producers to phase out Highly Hazardous Pesticides (HHPs) in favour of agroecological alternatives. Prohibiting certain pesticides is insufficient; farmers need alternatives, tools, training and incentives to transition to agroecological approaches. Whilst remaining responsive to opportunities across various sectors, we will prioritise action within the cotton, coffee, and cocoa sectors.

In the coffee and cocoa sectors, we will contribute to comprehensive industry rankings to evaluate the performance of major retailers, manufacturers, roasters, and traders. These assessments will focus on the strength of their pesticides standards and the level of support provided to farmers transitioning to safer, agroecological methods. By presenting evidence of pesticide-related harms to key decision-makers and sustainability bodies, we aim to heighten industry awareness and catalyse systemic change.

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Pesticide Action Network UK ANNUAL REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2025

We remain committed to supporting the global organic and agroecological cotton community by scaling our production programs in Benin and Ethiopia. These initiatives serve as proof-of-concept models designed to influence broader industry practices. Furthermore, we will continue our strategic engagement with key organizations including Textile Exchange, the Better Cotton Initiative, and Cotton made in Africa, to secure more ambitious commitments for HHP elimination and the mainstreaming of sustainable alternatives.

2.3 Strengthened evidence base on pesticide-related harms and alternatives to pesticide use to underpin PAN UK and others advocacy

Significant achievements and activities 2025

Benin – cotton

Over the last three decades the organic cotton project in Benin, implemented in partnership with OBEPAB, has transitioned from a small pilot with a handful of willing farmers into a growing sector moving toward mainstream integration. In 2025, 600 new organic cotton farmers were recruited and trained and the project now supports over 9,400 farmers, including more than 3,300 women, by providing high quality technical training and access to international markets. These efforts have substantially improved farmers’ livelihoods and safeguarded farmer health and the local environment through the replacement of hazardous pesticides with a range of agroecological practices.

To ensure long-term sustainability, we focused on establishing a robust financial model and scaling organic production nationwide. In 2025, PAN UK served as the technical lead for UNEP in developing a proposal for the Global Environment Fund. If successful, this funding will catalyse a major expansion, aiming for a fivefold increase in the number of organic cotton farmers over the next five years. The project aims to mainstream organic cotton production through coherent policies, increased access to finance, technical assistance and improved supply chains.

The environmental impact of organic cotton production practices in Benin is significant and measurable. Soil health and biodiversity analyses confirm that organic farms possess superior levels of soil biodiversity, organic matter, nitrogen, phosphorus, and pH levels compared to neighbouring conventional plots. By mastering techniques such as composting, biopesticides, and biochar, farmers are not only restoring soil fertility but also building resilience against the erratic rainfall and droughts caused by climate change. This resilience is further bolstered by crop diversification into organic shea, cashew, and soy, providing households with stable, yearround income.

Cotton variety field trials to test the suitability of newly released cotton varieties for organic growing conditions are also going well. Research with the Benin Cotton Research Institute (IRC) and farmer participatory observation exercises suggest that one of the new varieties performs consistently better than the old variety against pest damage and for productivity. This provides much needed data to support multiplication of seed to distribute for organic farmers, helping them to be more productive and competitive with non-organic farmers.

Ethiopia – cotton

In Ethiopia, our work focused on enhancing the livelihoods of organic cotton farmers in the Gamo and Wolaita Zones. Working alongside our partner, PAN Ethiopia, the initiative reached 7,700 farmers through expanded Farmer Field Schools (FFS) and "learning circles," which provided advanced training in agroecological practices. Key objectives included improving the supply of high-quality cottonseed, providing business and market support to cooperatives and women’s micro-enterprises, and promoting climate-resilient farming techniques to ensure food security for cotton-growing households.

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Pesticide Action Network UK ANNUAL REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2025

The project achieved significant successes in both climate resilience and economic impact. Farmers who adopted agroecological practices, such as multi-cropping and mulching, saw marked improvements in soil health, which sustained healthier crops even during drought periods. Notably, those who implemented multicropping earned net profits three times higher than those planting only cotton. Technical innovations also proved successful, including the piloting of "GGOC" (Garlic, Ginger, Onion, and Chilli) extracts for pest management and the establishment of two neem tree nurseries to increase the availability of neem-based biopesticides. As a result, trained farmers substantially outperformed their untrained peers in terms of total yield.

Beyond the field, the project invested in the long-term stability and independence of cotton cooperatives and local seed systems. Two women-led cottonseed enterprises formed cooperatives, granting them vital access to government agricultural services. These businesses reported a 36% profit and have already reinvested their proceeds for the 2025/26 season. The programme also benefited significantly from a partnership with the Gamo Development Association (GDA), which operates a large organic farm and provides essential infrastructure for ginning, marketing, and distributing organic cotton seed across the region.

Despite challenges - including increasingly erratic weather and the limited financial capacity of individual farmers - the project successfully demonstrated a viable model for sustainable, chemical-free cotton production in Ethiopia. The next phase, “Establishing Ethiopia's Organic Cotton Corridor,” will build on these successes to foster a regional scale-up of organic cotton, leveraging the strong institutional links PAN Ethiopia has developed with government, educational, and private sector partners.

– Ethiopia vegetables

Since 2018, PAN UK has partnered with PAN Ethiopia to promote agroecological vegetable production in the Central Rift Valley and Lake Ziway area. This initiative, supported by TRAID, aims to reduce intensive pesticide use among smallholder farmers. In 2025, approximately 100 farmers were trained through season-long Farmer Field Schools (FFS). The curriculum was expanded to include advanced topics such as vermicomposting, vermiwash, and botanical extracts. Additionally, learning circle sessions reached 1,255 farmers across four villages. These sessions, facilitated by lead farmers and local development agents, demonstrated that shifting from synthetic agrochemicals to cost-effective agroecological practices significantly reduces both external input use and overall production costs.

Field trials were conducted to test vegetable production using ‘zero HHPs; (Highly Hazardous Pesticides) and ‘zero fungicides’. Disease management was managed using only non-HHP fungicides alongside natural recipes such as baking soda, GGOC (Garlic, Ginger, Onion, and Chilli) extract, and neem spray. Results from the first season were highly encouraging, with both the zero HHP and zero fungicide plots producing superior yields compared to conventional methods.

Healthy soils support healthier crops. To demonstrate the impact of pesticides on soil organisms, a "soil your undies" assessment was conducted by burying 100% cotton cloths in both vermicompost-treated and synthetic fertilizer-treated plots. The cloths in the vermicompost plots showed significantly higher levels of decomposition, providing a clear visual indicator of superior soil microbial activity, an indicator of soil health. These trial results will now be integrated into extension training to drive the wider adoption of agroecological methods.

The project also supports a women’s self-help group in the Lake Ziway area to establish a Participatory Guarantee System (PGS). This local certification provides consumers with a credible assurance that their vegetables are grown without HHPs. In 2025, the group expanded to 44 members and finalized its PGS guidance documents, with all members signing a formal pledge. This completed certification system will strengthen their market linkages with local hotels and individual consumers, ensuring a premium for their sustainable produce.

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ANNUAL REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2025

Pesticide Action Network UK

Collecting data on acute pesticide poisoning of farmers using T-MAPP

T-MAPP, or ‘Tool for Monitoring Acute Pesticide Poisoning’ is a specialised mobile application developed by PAN UK to capture data on the health impacts of pesticides from farmers and farm workers. Unfortunately, most health services around the world only collect a fraction of the data needed to understand this problem, which means that decision makers are largely blind to this important issue.

In 2025, PAN UK and its partners have made significant progress in collecting and publishing data on Unintentional Acute Pesticide Poisoning (UAPP) to drive regulatory action. We believe we now have the largest repository of this type of standardised poisoning data in the world.

Fruitful collaborations with Centre for Pesticide Suicide Prevention (CPSP) partners have led to the following country-specific outcomes:

Research was published in 2025 to provide an evidence base for global advocacy:

At the international level, PAN UK is engaging with the FAO/WHO Joint Meeting on Pesticide Management (JMPM) to update guidance for governments and other stakeholders on monitoring and surveillance of harms caused by pesticides to health or the environment. We are also contributing to consultations by the Rotterdam Convention to update forms for reporting health and environmental incidents caused by Severely Hazardous Pesticide Formulations.

Plans for 2026

PAN UK will continue to support partners to collect and act on insightful and much needed data using T-MAPP. Supporting implementing partners and key stakeholders to identify highly hazardous pesticides associated with

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Pesticide Action Network UK ANNUAL REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2025

frequent unintentional acute pesticide poisoning incidents, and developing materials to identify and implement alternative pest management strategies for key crop-pest combinations identified in poisoning reports.

In early 2026, PAN UK plans to collaborate with Global Alliance on Health and Pollution to identify levels of unintentional acute pesticide poisoning among smallholder tea farmers in Vietnam. Further T-MAPP studies are in the early stage of development for later in the year, for example in vegetable farmers in Ethiopia.

We will be developing new communications materials in relation to acute pesticide poisoning including papers in peer-reviewed journals. Further advocacy using data collected over the past 2 years will feed data into key decision makers in both regulatory and private certification bodies.

As part of continual efforts to ensure T-MAPP is meeting data collectors needs, PAN UK will be reviewing the current limitations and identifying potential improvements to ensure the system maintains capacity while scaling and growing data collection.

In Benin, PAN UK will continue to work with our partners to scale up organic cotton, but two new areas of development in 2026 include i) supporting the integration of organic cotton farmers into the Interprofessional Association of Cotton (AIC), an important step to help organic farmers obtain access to funds and support from the Benin cotton sector, and ii) supporting our partners, OBEPAB (L’Organisation Béninoise pour la Promotion de l'Agriculture Biologique), to provide a training of trainers for AIC extension services and other CSOs to train cotton farmers in organic growing practices,

In Ziway, Ethiopia, PAN UK will continue to support our partner PAN Ethiopia to train farmers to transition away from a dependence of HHPs in vegetable cropping systems. In 2026, we will build on our experiences of measuring soil health in Benin by collecting and building evidence on the benefits of agroecological IPM on soil health in Ziway, for both farmer awareness raising and government advocacy. We also plan to strengthen the PGS women’s group via training, business planning and building market linkages.

Building on the success of our cotton project in Ethiopia we will develop and promote a multi-stakeholder strategy to increase production of organic cotton across the region. While delivering farmer field schools remains core to our work, we will also build the evidence base for agroecological best practice through impact analysis on soils, livelihoods and farming practices; strengthen organic seed systems; and build self-sufficiency among farmers’ cooperatives.

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Pesticide Action Network UK ANNUAL REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2025

Fundraising review

The majority of our funds are provided by trusts, foundations and institutional donors and these are raised through direct approaches, in response to requests for proposals from these organisations or as unsolicited donations. We raise a small but important proportion of our income each year from individual giving. Most of this income is unsolicited although we undertake an annual Christmas appeal designed to increase donations. For this appeal, fundraising communications were sent electronically to existing supporters and social media was used to raise awareness of the campaign. The original communications were followed up once, but we took great care to ensure that we protected the public from undue pressure and persistent communications. No complaints were received regarding the fundraising activity undertaken in 2025 and we are satisfied with the success of this campaign.

We use a supporter database to manage communications, including those related to fundraising, with our supporters. This is a key tool in ensuring the quality and success of our communications.

We are not currently registered with the Fundraising Regulator as this is a relatively minor area of work for us. We have received advice from a fundraising consultant regarding approaches to adopt and how to ensure our fundraising activity is effective and legal. We also monitor changes in good practice in this area and incorporate these into the work that we do.

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Pesticide Action Network UK ANNUAL REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2025

Financial review

2025 saw the highest level of income that PAN has seen, the highest level of expenditure and, at the year end, the highest level of unrestricted reserves. There are a variety of different reasons for these outcomes, some of which relate to timing or circumstances that won’t be repeated, but they are above all a reflection of the impacts that we are achieving through our work. We are a high performing organisation and this is recognised by funders, partners and other stakeholders who want to work with us.

Our income for the year was £1,565,920, exceeding the total income in 2024, which was itself the highest figure in recent memory. This total figure is the combination of an increase in unrestricted income from £184,855 to £454,310 and a decrease in restricted income from £1,287,783 to £1,111,610. The decrease in restricted funding is spread across UK and international work and the overall picture masks various ups and downs. On the UK side the decrease is primarily the result of the planned end of the Pesticide Collaboration. On the international side it is mostly driven by timing differences around the receipt of income from GIZ – a key funder of our work in Benin.

The increase in unrestricted income is partly the result of the success of our fundraising for unrestricted funds but also relates to timing differences in the receipt of income. In particular, funding of £220,000 was received from the Tolkien Trust in 2025 which includes £110,000 intended to fund work in 2026. In 2024, we received £nil from the Tolkien Trust as the income to fund 2024 was received in 2023. We have also noted in recent years that funders are increasingly open to giving unrestricted funding and are currently considering the impact of this on our funding model which currently assumes that all project costs will be funded by restricted funds.

Total expenditure for 2025 was slightly higher than in 2024 (£1,410,841 in 2025 compared to £1,359,498 in 2024) but broadly similar to 2023. The proportion of expenditure on each of the different strategic areas was broadly similar as well. Staff costs were significantly lower in 2025. This is the result of the gap between the departure of our previous Director and our new Director starting and other members of staff taking periods of parental leave. We expect staff costs to be significantly higher in 2026. Partner transfers were much higher in 2025 than in 2024. This was driven by an increase in funding for Organisation Béninoise pour la Promotion de l'Agriculture Biologique (Benin) under the latest iteration of the cotton project there.

Of the total expenditure, £259,509 was funded by unrestricted funds and £1,151,332 was funded by restricted funds. This is a very similar split to 2024 as a result of our total level of available restricted funding (income and reserves) remaining relatively consistent year on year.

Overall, we saw a net increase in funds in 2025 of £155,079 split between an increase in unrestricted funds of £229,317 and a decrease in restricted funds of £74,238. Total funds carried forward at the year-end were £1,337,956, of which £908,955 was unrestricted. These reserves are largely held as cash. The way in which this level of reserves relates to our reserves policy is explained in the next section.

Reserves policy

Reserves are that part of a charity’s unrestricted funds that are freely available to spend on any of the charity’s purposes. These funds are important to a charity because they support the charity in managing the risk of insolvency, service closures, etc. in the event of future financial difficulties.

Each year, as part of the annual budget process, we undertake a review of the key risks facing the charity and the range of potential financial impacts of these risks. Once completed, the individual risks and ranges are reviewed together to determine the potential exposure of the organisation and, therefore, the level of reserves that should be held.

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Pesticide Action Network UK ANNUAL REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2025

Our financial model is based on securing restricted funding to cover organisational and salary costs. This funding is often in the form of large grants of defined length and so there is a risk of funding gaps appearing if a grant ends without an immediate replacement. We manage this risk by seeking to diversify funding streams, seeking out longer term funding and increasing our unrestricted income but we also need to hold reserves to manage any gaps.

In addition to this risk, we also hold reserves to manage the risk of unforeseen operating costs, especially staff costs, and to support the management of working capital on large grants where we have to pre-finance expenditure before receiving the income.

Having made an assessment of the potential financial impacts of these risks and considered how these might materialise, we have determined that we should hold reserves in the range of £420,000 to £595,000. This is roughly equivalent to six to nine months of the total salaries plus core organisational costs budgets.

The current free unrestricted reserves are £908,955 (all unrestricted reserves are free as there are no designations and the net book value of fixed assets is nil), which is well above the target range. This is partly the result of receiving £110,000 from the Tolkien Trust at the end of 2025 that will be used to fund expenditure in 2026. It is also the result of the success of our unrestricted fundraising in particular and of some cost savings that were achieved in year.

We are determined to use these funds in 2026 to support the delivery of our mission and will bring down our level of unrestricted reserves by the end of the year. The development and launch of the new strategy is timely in that respect and we have identified two particular areas (improvements to our T-MAPP system and staff resources in our UK team) that we intend to invest our unrestricted reserves in to deliver maximum strategic impact. In addition, the funds from the Tolkien Trust will be spent in 2026 and we are currently forecasting a lower level of restricted funding than anticipated by our funding model, which will require the use of a portion of our unrestricted reserves to meet project related staff costs. Further decisions on the expenditure of our unrestricted reserves will be made in the context of future fundraising success and with reference to a set of criteria that we have established to guide their expenditure and avoid spending for spending’s sake.

Remuneration

The Trustee Board are responsible for setting pay for all staff, including key management personnel. Pay for key management personnel will always be specifically discussed and agreed during the Trustee Board meetings. PAN UK has operated a system of salary bands since 2020. Each role is assigned to a salary band based on the job description and responsibilities of that role. This includes the key management personnel. The salary bands, and individual salaries, have been reviewed at the end of each year and a cost of living allowance increase set. PAN UK periodically undertakes a benchmarking exercise to ensure that staff salaries remain fair and competitive. The last exercise was undertaken in 2023 and the next is scheduled for 2027. Our salary policy was reviewed during 2025 and a new approach was agreed to giving cost of living allowance increases that will take affect from 2026.

For 2025, a cost of living allowance increase of 3.5% for all staff was approved by the Board that took effect from 1 January 2025.

Going concern

We have worked hard to develop a strong and resilient organisation and to build unrestricted reserves. This is challenging for PAN UK given the difficulties in building an unrestricted reserve whilst being reliant on restricted funding. However, the organisation has been fortunate to receive many one-off items of unrestricted income in recent years and has delivered strong underlying performance, with full recovery of costs on restricted funds.

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Pesticide Action Network UK ANNUAL REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2025

This has helped us to generate and maintain healthy levels of unrestricted reserves that ensure that PAN UK will remain a going concern.

The Board reviews the financial performance of the organisation and future funding on a quarterly basis, based on agreed contracts and estimates of potential future funding based on the best available evidence. Having prepared detailed projections for 2026 and considering what we know already for 2027 – including confirmed contracts and a moderate and realistic estimate from pending funding applications and other sources, plus an estimate of likely inflation impacts – the board of Trustees considers that there is adequate funding to continue operating for the next twelve months. The accounts have therefore been prepared on a going concern basis.

Principal risks and uncertainties

The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finance of the charity, and are satisfied that systems are in place to mitigate the charity’s exposure to the major risks. The risk assessment is reviewed regularly at senior management and Board level, the severity of the risks is assessed and mitigations are determined and the implementation is monitored.

The table below highlights some of the most significant risks that have been identified and the key mitigations that are in place:

that are in place:
Risk Mitigations
Restricted grants end without a replacement lined up. Review of reserves policy to consider appropriate
level of reserves to hold to manage this risk. Focus
on securing funds from new donors and increasing
the number of multi-year grants.
Health, safety or security issues arising during
overseas travel		 Travel policy developed including measures such as:
improved
risk
assessments,
mandatory
travel
training, review of corporate travel insurance.
Natural disasters, conflict or disease in project area
prevents effective delivery of projects		 Situations closely monitored with project partners.
Contingency plans considered in project designs.
Engagement with donors on project risks.
Funders objectives not achieved Development and implementation of a strong project
management system. Regular communication with
funders to ensure priorities are understood and that
any challenges in implementation are communicated.
Breaches or loss of the T-MAPP database or the
source code		 Data regularly backed up and migrated. Source code
is held separately by PAN UK.
Breach of IT network – website hacked, ransomware,
viruses etc		 IT usage policy in place. Contract with IT service
company to provide external expertise. Regular back
ups of core data. Anti-virus software installed on all
computers.

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Pesticide Action Network UK ANNUAL REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2025

Structure, governance and management

The charity is constituted as a charitable company limited by guarantee, and was set up by a Memorandum of Association on 14 July 1986. It is governed by its Articles of Association as amended by special resolutions of 2 December 2009, 15 February 2000 and 13 April 1989. Legal responsibility for the management and stewardship is vested in the Board of trustees.

The Board consisted of seven trustees as at 31 December 2025 (the maximum number is 12). The names of the trustees who served during the year are set out later in this annual report. The Board met four times in 2025.

Decisions of the board are made by consensus. The Director prepares a brief of the issues and decisions required. These may then be discussed with the Chair of the Board and/or the Treasurer of the Board before circulation to the full Board. In cases where a decision is required between Board meetings, information is circulated to all members and feedback given before a formal, written resolution is approved.

The Board delegates the day-to-day running of the charity to the Director, who is recruited and appointed by the Board. The Director reports regularly to the trustees on the financial and operational performance of the charity, and where necessary, other staff report to the trustees on issues appropriate to their work area. The Board has an outline schedule for the meetings held each year that ensures that the Board is able to fulfil its responsibilities.

In 2025 our longstanding Director, Keith Tyrell, left PAN UK and a replacement, Jonathan Worthy-Pauling, was recruited. We were also deeply saddened by the passing of another person with a long connection to PAN UK, Anthony Youdeowei, who served as a trustee from 2002 until his death. He is greatly missed by all at PAN UK.

Recruitment and appointment of trustees

We aim to recruit trustees from organisations which represent the constituencies we seek to serve (health, environment, development organisations and trades unions), as well as members who will bring specific expertise (e.g. media, financial, management, pesticide-related). Members of the Board give their time voluntarily and are not remunerated beyond repayment of expenses to cover travel to meetings.

The Board has in place a skills matrix which details the skills it has identified as being essential for the governance of the organisation. Each trustee has assessed themselves against each skill and perspective area to identify those areas which are represented poorly and which are strong, which informs the process of recruitment. Other considerations for the Board with respect to trustee recruitment are the social, gender and ethnic mix of the board. This information is used to help guide trustee recruitment strategy. Trustees are sought via PAN UK’s website, through PAN UK’s organisational networks, via trustee and other search websites and occasionally through advertising.

Induction and training of trustees

Once recruited, trustees are required to participate in an induction programme. Each trustee is issued with an induction pack which includes the following documents:

In addition, new trustees are invited to meet with key staff and to visit the offices.

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Pesticide Action Network UK ANNUAL REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2025

The Board are updated on the activities of the charity at each meeting and receive detailed updates and papers relating to decisions that are required to be made. Management accounts are also provided at each meeting.

Trustees are encouraged to identify development needs which PAN UK seeks to meet.

Related parties and relationships with other organisations

PAN UK plays a significant role in the global Pesticide Action Network (PAN). The global PAN consists of five Regional Centres, located in Africa, Asia and the Pacific, Europe, Latin America and North America. While each of the five Regional Centres is institutionally independent, they maintain regular coordination and collaboration. They have formed an institutional umbrella body ‘PAN Regional Centres’, but it has a limited turnover and does not employ staff directly. All regional PAN organisations coordinate their work through PAN International. Two coordinators have been appointed to support the work of PAN International and PAN UK employs one of these coordinators and receives funding for this role. PAN UK is also active in the working groups convened by PAN International – including chairing the group which co-ordinates the network’s international advocacy activities. PAN UK has also established joint programmes and projects with separate PAN Regional Centres, in particular PAN Africa and its member organisations, and in these cases funds and activities are specified in separate contracts.

PAN UK also seeks to work with other organisations on joint projects, where the projects fit the overall goals of all organisations involved. PAN UK is part of a number of coalitions and multi-stakeholder initiatives, and takes an active role in, for example, Sustain; the alliance for better food and farming, the Global Coffee Platform and the Better Cotton Initiative.

Public benefit

We develop our strategic plans to ensure that we provide public benefit and achieve our objectives. When reviewing our aims and objectives, and in planning activities and setting policies for the year ahead, the trustees confirm they have referred to the guidelines contained in the Charity Commission’s general guidance on public benefit.

Diversity, equity, inclusion and justice

PAN UK is committed to social justice and doing whatever it can to promote diversity, equity and inclusion and oppose racism and other forms of discrimination in our programmes and within the organisation. In putting this into practice, PAN UK views diversity in its broadest form which includes, but is not limited to, the consideration of race, nationality, gender, age, class, disability, sexuality, language and educational background.

PAN UK established a diversity working group in 2021 to consider how we can turn this commitment into a reality within the organisation. This group ran for two years and addressed many of the more straightforward areas that required attention. In 2023, it was felt that this group had run its course and so, in order to inject more momentum and ownership into this process, we changed the way we manage this process so that the whole staff team is involved in the decisions around which areas to focus on and then sub-groups of staff are created of staff who have most expertise on whatever area we choose to look at. We have continued to make iterative improvements to our ways of working with this area of work being owned by the Director.

PAN UK is also a contributor to the RACE (Racial Action for the Climate Emergency) report, which seeks to increase racial diversity within the environmental movement. We gather diversity data from staff and trustees in order to make a submission to the report each year regarding the diversity of the organisation and this contributes to sector wide statistics. Part of our submission also looks at the actions that the organisation is taking to improve diversity. The RACE report publishes transparency cards for each organisation that takes part

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Pesticide Action Network UK ANNUAL REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2025

and the one for PAN UK can be found at https://www.race-report.uk/transparency-cards/pesticide-actionnetwork-uk. Given the small size of the staff team at PAN UK, this does not include staff statistics but it does provide detail on the steps that the organisation has taken to date.

In spite of this progress, we recognise that we have more to do and are committed to advancing our work on DEIJ.

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Pesticide Action Network UK ANNUAL REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2025

Key people and suppliers

and suppliers
Trustees Barbara Dinham, Chair
Edward Moore, Treasurer
Lasse Bruun
Sondhya Gupta
Stephanie Morren
Vera Ngowi
Christopher Stopes
Anthony Youdeowei (until Sept 2025)
Director Jonathan Worthy-Pauling
Company Secretary Jonathan Farrant
Registered office Brighthelm Centre
North Road
Brighton
BN1 1YD
Telephone 01273 964230
Website www.pan-uk.org
E-mail admin@pan-uk.org
Company registration number 02036915 (England and Wales)
Charity registration number 0327215
Auditors Goldwins Limited
Chartered Accountants
75 Maygrove Road
West Hampstead
London
NW6 2EG
Bankers Co-operative Bank Plc
City Office
80 Cornhill
London
EC3V 3NJ
National Westminster Bank Plc
Brixton Branch
504 Brixton Road
London
SW9 8EB
Triodos Bank
Deanery Road
Bristol
BS1 5AS

29

Pesticide Action Network UK ANNUAL REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2025

Statement of responsibilities of the trustees

The trustees (who are also directors of Pesticide Action Network UK for the purposes of company law) are responsible for preparing the Trustees' Report (incorporating the directors’ report) and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the income and expenditure of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Auditors

Goldwins limited were re-appointed as the auditors of the charitable company during the year and have expressed their willingness to continue in that capacity.

The trustees’ annual report has been approved by the trustees on 18 May 2026 and signed on their behalf by;

Stephanie Morren, Co-Chair

30

Pesticide Action Network UK ANNUAL REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2025

Independent auditor’s report

To the members of Pesticide Action Network UK

Opinion

We have audited the financial statements of Pesticide Action Network UK (the ‘charitable company’) for the year ended 31 December 2025 which comprise the statement of financial activities, balance sheet, statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with 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 ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other Information

The other information comprises the information included in the trustees’ annual report other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of

31

ANNUAL REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2025

Pesticide Action Network UK

the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ annual report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of trustees’ responsibilities set out in the trustees’ annual report, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

32

Pesticide Action Network UK

ANNUAL REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2025

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud are set out below.

Capability of the audit in detecting irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and noncompliance with laws and regulations, our procedures included the following:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charitable company's members as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than

33

Pesticide Action Network UK ANNUAL REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2025

the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Anthony Epton (Senior statutory auditor) for and on behalf of

Goldwins Limited, Statutory Auditor, Chartered Accountants, 75 Maygrove Road, West Hampstead, London, NW6 2EG

Date: 4 June 2026

34

ANNUAL REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2025

Pesticide Action Network UK

STATEMENT OF FINANCIAL ACTIVITIES (incorporating an income and expenditure account)

For the year ended 31 December 2025

Notes 2025
2025 2025		 2024
Unrestricted
funds
Restricted Total
funds funds
£
£
£		 Total
funds
£
Income from:
Donations and legacies
3
Charitable activities:
Goal 1 (UK)
4
Goal 2 (International)
4
Other trading activities
5
Investment income
6
Other income
7
Total income
Expenditure on:
Raising funds
8
Charitable activities:
Goal 1 (UK)
8
Goal 2 (International)
8
Information provision
8
Total expenditure
Net income / (expenditure)
9
Transfer between funds
Net movement in funds
Total funds brought forward
Total funds carried forward
17		 398,172
-
398,172
-
279,000
279,000
40,582
832,610
873,192
132
-
132
15,424
-
15,424
-
-
-
454,310
1,111,610 1,565,920
1,228
-
1,228
61,334
261,608
322,942
158,573
814,818
973,391
38,374
74,906
113,280
259,509
1,151,332 1,410,841
194,801
(39,722)
155,079
34,516
(34,516)
-
229,317
(74,238)
155,079
679,638
503,239 1,182,877
908,955
429,001 1,337,956		 136,926
324,973
994,984
351
13,542

1,862
1,472,638
1,064
312,793
949,954
95,687
1,359,498
113,140
-
113,140
1,069,737
1,182,877

All of the above results are derived from continuing activities.

There were no other recognised gains or losses other than those stated above.

The attached notes form part of these financial statements.

35

Pesticide Action Network UK

ANNUAL REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2025

BALANCE SHEET

As at 31 December 2025

As at 31 December 2025
Notes 2025
£		 2024
£
Fixed assets
Tangible assets
12
Current assets
Debtors
13
Cash at bank and in hand
19
Creditors: amounts falling due within one year
14
Net current assets
Net assets
Represented by:
Restricted funds
17
Unrestricted funds
- General fund
17
Total funds		 -
10,853
1,334,975
1,345,828
(7,872)
1,337,956
1,337,956
429,001
908,955
1,337,956		 -
41,212
1,148,005
1,189,217
(6,340)
1,182,877
1,182,877
503,239
679,638
1,182,877

The financial statements have been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.

Approved by the trustees on 18 May 2026 and signed on their behalf by

Stephanie Morren, Co-Chair

36

ANNUAL REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2025

Pesticide Action Network UK

STATEMENT OF CASH FLOWS

For the year ended 31 December 2025

For the year ended 31 December 2025
Note 2025
2025
£
£		 2024
£		 2024
£
Net cash provided by operating activities
18
Cash flows from investing activities:
Interest / rent / dividends from investments
Cash provided by investing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
19		 171,546
15,424
15,424
186,970
1,148,005
1,334,975		 13,542 91,506

13,542
105,048
1,042,957
1,148,005

37

Pesticide Action Network UK ANNUAL REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2025

NOTES TO THE FINANCIAL STATEMENTS

1 Accounting policies

a) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) - (Charities SORP FRS 102) and the Companies Act 2006.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

b) Public benefit entity

The charitable company meets the definition of a public benefit entity under FRS 102.

c) Going concern

The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern. The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

d) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Income received in advance for the provision of specified service is deferred until the criteria for income recognition are met.

e) Donations of gifts, services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item or received the service, any conditions associated with the donation have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), volunteer time is not recognised so refer to the trustees’ annual report for more information about their contribution.

On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

f) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

38

Pesticide Action Network UK ANNUAL REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2025

g) Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

h) Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

i) Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charitable activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities on the basis of staff time.

j) Operating leases

Rental charges are charged on a straight line basis over the term of the lease.

k) Tangible fixed assets

Items of equipment are capitalised where the purchase price exceeds £1,000. Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

tion rates in use are as follows:
Furniture and office fittings 25%
Computer and similar equipment 25%

l) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

m) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

n) Creditors and provisions

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 third party and the amount due to settle the obligation can

39

Pesticide Action Network UK ANNUAL REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2025

be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

o) Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

p) Pensions

The Company's pension policy is to make a contribution to employees’ pension schemes of 8% of gross salary. The employee can choose to contribute as well. Contributions are recognised as expenditure as they fall due and are allocated between activities and restricted and unrestricted funds in line with staff time spent on these.

40

Pesticide Action Network UK

ANNUAL REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2025

2 Detailed comparatives for the statement of financial activities

Income from:
Donations
Charitable activities:
Goal 1 (UK)
Goal 2 (International)
Information provision
Other trading activities
Investment income
Other income
Total income
Expenditure on:
Raising Funds
Charitable activities:
Goal 1 (UK)
Goal 2 (International)
Information provision
Total expenditure
Net income / (expenditure)
Transfer between funds
Net movement in funds
Total funds brought forward
Total funds carried forward
3 Income from donations and legacies
Gifts
-
Tolkien Trust
-
Samworth Foundation
-
Laudes Foundation
Other gifts		 2024
2024
2024
Unrestricted
Restricted
Total
£
£
£
136,926
-
136,926
-
324,973
324,973
32,174
962,810
994,984
-
-
-
351
-
351
13,542
-
13,542
1,862
-
1,862
184,855
1,287,783
1,472,638
1,064
-
1,064
34,286
278,507
312,793
186,967
762,987
949,954
23,564
72,123
95,687
245,881
1,113,617
1,359,498
(61,026)
174,166
113,140
13,552
(13,552)
-
(47,474)
160,614
113,140
727,112
342,625
1,069,737
679,638
503,239
1,182,877
2025
2024
Unrestricted
Restricted
Total
Total
£
£
£
£
220,000
-
220,000
-
50,000
-
50,000
-
41,193
-
41,193
85,471
86,979
-
86,979
51,455		 2024
2024
2024
Unrestricted
Restricted
Total
£
£
£
136,926
-
136,926
-
324,973
324,973
32,174
962,810
994,984
-
-
-
351
-
351
13,542
-
13,542
1,862
-
1,862
184,855
1,287,783
1,472,638
1,064
-
1,064
34,286
278,507
312,793
186,967
762,987
949,954
23,564
72,123
95,687
245,881
1,113,617
1,359,498
(61,026)
174,166
113,140
13,552
(13,552)
-
(47,474)
160,614
113,140
727,112
342,625
1,069,737
679,638
503,239
1,182,877
398,172
-
398,172
136,926

41

ANNUAL REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2025

Pesticide Action Network UK

4 Income from charitable activities

4 Income from charitable activities
2025 2024
Unrestricted Restricted Total Total
£ £ £ £
Goal 1: To reduce pesticide use and related harms in the UK
Chapman Charitable Trust - 24,000 24,000 24,000
Earthsong Foundation - 5,000 5,000 5,000
Esmee Fairburn Foundation - 100,000 100,000 100,036
John Ellerman Foundation - 30,000 30,000 30,000
Lund Trust - 50,000 50,000 58,000
RSPB - - - 67,937
The Savitri Waney Charitable Trust - 40,000 40,000 40,000
Waterloo Foundation - 30,000 30,000 -
Total Goal 1 - 279,000 279,000 324,973
Goal 2: To reduce pesticide use and related harms in agriculture internationally
Aid by Trade Foundation - 26,501 26,501 25,037
Bees for Development - 2,201 2,201 3,950
CABI - 7,119 7,119 -
University of Edinburgh - 97,393 97,393 131,437
Flotilla Foundation - - - 85,976
GIZ - 31,071 31,071 293,420
PAN North America - 62,486 62,486 64,311
Paul Reinhart AG - 85,714 85,714 -
TRAID - 399,836 399,836 303,741
UN Environment Programme - 37,263 37,263 -
UN Food and Agriculture Organisation - 83,026 83,026 54,938
Consultancy 40,582 - 40,582 32,174
Total Goal 2 40,582 832,610 873,192 994,984
Total Income from charitable activities 40,582 1,111,610 1,152,192 1,319,957

5 Income from other trading activities

5 Income from other trading activities
Publication sales and subscriptions
Other trading activities
6 Income from investments
Bank interest
Bank fee refund		 2025
2024
Unrestricted
Restricted
Total
Total
£
£
£
£
98
-
98
58
34
-
34
293
132
-
132
351
2025
2024
Unrestricted
Restricted
Total
Total
£
£
£
£
15,014
-
15,014
12,621
410
-
410
921
15,424
-
15,424
13,542

42

ANNUAL REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2025

Pesticide Action Network UK

7 Other income

ther income
Other income 2025
2024
Unrestricted
Restricted
Total
Total
£
£
£
£
-
-
-
1,862
-
-
-
1,862

43

Pesticide Action Network UK ANNUAL REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2025

8 Analysis of expenditure

Current reporting period

2024 Total £ 780,815 72,840 439,240 23,475 31,625 11,503 1,359,498 - - 1,359,498
2025 Total £ 738,286 89,618 536,133 23,315 17,343 6,146 1,410,841 - - 1,410,841 1,359,498
Governance costs £ - - - - - 6,146 6,146 - (6,146) - -
Support costs £ 96,274 - - 23,315 17,343 - 136,932 (136,932) - - -
Information
Goal 2
Goal 1		 provision
(Intl)
(UK)		 £
£
£		 82,326
320,597
239,089		 12,607
45,213
30,570		 -
536,133
-		 -
-
-		 -
-
-		 -
-
-		 94,933
901,943
269,659		 17,559
68,379
50,994		 788
3,069
2,289		 113,280
973,391
322,942		 95,687
949,954
312,793
Cost of raising funds £ - 1,228 - - - - 1,228 - - 1,228 1,064
Basis of allocation Direct Direct Direct Direct Direct Direct % staff costs % staff costs
Staff costs Direct costs Grants to partners Support costs - rent Support costs - other Governance costs Support costs Governance costs 2025 Total 2024 Total

44

Pesticide Action Network UK ANNUAL REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2025

Previous reporting period
2024 Total £ 780,815 72,840 439,240 23,475 31,625 11,503 1,359,498 - - 1,359,498
Governance costs £ - - - - - 11,503 11,503 - (11,503) -
Support costs £ 91,915 - - 23,475 31,625 - 147,015 (147,015) - -
Information
Goal 2
Goal 1		 provision
(Intl)
(UK)		 £
£
£		 70,466
380,911
237,523		 9,007
42,154
20,615		 -
439,240
-		 -
-
-		 -
-
-		 -
-
-		 79,473
862,305
258,138		 15,037
81,289
50,689		 1,177
6,360
3,966		 95,687
949,954
312,793
Cost of raising funds £ - 1,064 - - - - 1,064 - - 1,064
Basis of allocation Direct Direct Direct Direct Direct Direct % staff costs % staff costs
Staff costs Direct costs Grants to partners Support costs - rent Support costs - other Governance costs Support costs Governance costs 2024 Total

45

Pesticide Action Network UK ANNUAL REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2025

Of the total expenditure in 2025, £259,509 was unrestricted (2024: £245,881) and £1,151,332 was restricted (2024: £1,113,617).

Grants to partners in 2025 includes grants to Pesticide Action Nexus Association, Ethiopia of £131,690 (2024: £149,954), Organisation Béninoise pour la Promotion de l’Agriculture Biologique, Benin of £384,729 (2024: £229,780), Kazakhstan Growers Union, Kazakhstan of £4,630 (2024: £17,638), Komyobihoi Diyor, Tajikistan of £3,998 (2024: £25,080), BIOM, Kyrgyzstan of £4,245 (2024: £16,788), AGENDA for Environment and Responsible Development, Tanzania £1,021 (2024: £nil) and Conservation Alliance International, Ghana £5,820 (2024: £nil).

9 Net income / (expenditure) for the year

et income / (expenditure) for the year
This is stated after charging / (crediting): 2025 2024
£ £
Operating lease rentals:
Property 23,315 23,475
Other equipment 357 439
Auditor's remuneration: audit fees 4,000 4,000
Foreign exchange (gains) / losses (6,078) 6,089

10 Analysis of staff costs, trustee remuneration and expenses and the cost of key management personnel

Staff costs were as follows:
Salaries and wages
Social security costs
Employer’s contribution to defined contribution pension schemes		 2025
2024
£
£
617,886
660,632
67,950
67,333
52,450
52,850
738,286
780,815

The number of employees with employee benefits (excluding employer’s pension and national insurance contributions) greater than £60,000 per annum was as follows.

2025 2024
Range No. No.
£60,000 to £69,999 2 0
£70,000 to £79,999 0 0
£80,000 to £89,999 0 1

The total employee benefits (including employer’s pension and national insurance contributions) of the key management personnel were £54,604 (2024: £95,684).

The charity trustees were not paid or received any other benefits from employment with the charity in the year (2024: £nil). No charity trustees received payment for professional or other services supplied to the charity (2024: £nil). Charity trustees were reimbursed expenses of £820 during the year (2024: £719).

46

Pesticide Action Network UK ANNUAL REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2025

Staff numbers

The average number of employees (head count based on number of staff employed) during the year was as follows:

Charitable activities
Support		 2025
2024
No.
No.
12.0
12.5
2.0
2.0
14.0
14.5

11 Taxation

The charitable company is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

12 Tangible fixed assets

Cost
At the start of the year
Additions in year
Disposals in year
At the end of the year
Depreciation
At the start of the year
Charge for the year
Eliminated on disposal
At the end of the year
Net book value
At the end of the year
At the start of the year
All of the above assets are used for charitable purposes
Debtors
Trade debtors
Other debtors
Prepayments
Accrued income		 Furniture,
fittings and
equipment
Total
2025
2025
£
£
2,061
2,061
-
-
-
-
2,061
2,061
2,061
2,061
-
-
-
-
2,061
2,061
-
-
-
-
2025
2024
£
£
7,070
34,367
1,000
1,000
-
-
2,783
5,845
10,853
41,212

13 Debtors

47

Pesticide Action Network UK ANNUAL REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2025

14 Creditors: amounts falling due within one year

Trade creditors
Other creditors
Accruals		 2025
2024
£
£
964
2,350
-
-
5,522
5,376
7,872
6,340

15 Pension scheme

The Company's pension policy is to make a contribution to employees’ pension schemes of 8% of gross salary. The employee can choose to contribute as well. Contributions are recognised as expenditure as they fall due.

16 Analysis of net assets between funds

Tangible fixed assets
Net current assets
Net assets at the end of the year
Tangible fixed assets
Net current assets
Net assets at the end of the year		 2025
Unrestricted
Restricted Total funds
£
£
£
-
-
-
908,955
429,001
1,337,956
908,955
429,001
1,337,956
2024
Unrestricted
Restricted Total funds
£
£
£
-
-
-
679,638
503,239
1,182,877
679,638
503,239
1,182,877
17 Movements in funds
Restricted funds:
Goal 1 (UK)
Goal 2 (International)
Information provision
Total restricted funds
General funds
Total unrestricted funds
Total funds		 At 1 January
Income
Expenditure
At 31
December
2025
& gains
& losses
Transfers
2025
£
£
£
£
£
105,448
279,000
261,608
(88,202)
34,638
397,791
832,610
814,818
(21,220)
394,363
-
-
74,906
74,906
-
503,239
1,111,610
1,151,332
(34,516)
429,001
679,638
454,310
259,509
34,516
908,955
679,638
454,310
259,509
34,516
908,955
1,182,877
1,565,920
1,410,841
-
1,337,956

48

Pesticide Action Network UK ANNUAL REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2025

Movements in funds in
previous reporting period
Restricted funds:
Goal 1 (UK)
Goal 2 (International)
Information provision
Total restricted funds
General funds
Total unrestricted funds
Total funds		 At 31
At 1 January Income Expenditure
December
2024
& gains
& losses
Transfers
2024
£
£
£
£
£
121,353
324,973
278,507
(62,371)
105,448
221,272
962,810
762,987
(23,304)
397,791
-
-
72,123
72,123
-
342,625
1,287,783
1,113,617
(13,552)
503,239
727,112
184,855
245,881
13,552
679,638
727,112
184,855
245,881
13,552
679,638
1,069,737
1,472,638
1,359,498
-
1,182,877

Transfers between funds

Transfers between funds comprise three separate types of transaction. The largest transfers are from Goal 1 and Goal 2 to information provision. This reflects the fact that restricted income is received to support activities relating to Goal 1 and Goal 2 (so the income is accounted for there) but some of these activities are information provision and so the funds need to be transferred to match the expenditure. Of the rest, some of the transfers relate to exchange gains or losses on restricted funds that require a transfer to or from unrestricted funds to bring the restricted fund back into balance and some represent a cumulative underspend on restricted funds where the donor has provided approval that this can be transferred to unrestricted funds.

Purposes of restricted funds

Goal 1 (UK)

This is our work to reduce pesticide use and related harms in the UK. This includes engagement with the UK Government, supermarkets and local councils. This work is described in more detail in the annual report.

Goal 2 (International)

This is our work to reduce pesticide use and related harms internationally. To achieve this objective, we work with international institutions, national authorities and key supply chain initiatives. We also act to build the evidence base to encourage action, including the delivery of projects in Benin and Ethiopia. This work is described in more detail in the annual report.

Information provision

This work raises awareness about the harms caused by pesticides. It is done in various ways, including publishing information booklets, posters and leaflets as well as through our online communications channels.

49

Pesticide Action Network UK ANNUAL REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2025

18 Reconciliation of net income / (expenditure) to net cash flow from operating activities

Net income / (expenditure) for the reporting period
(as per the statement of financial activities)
Interest, rent and dividends from investments
(Increase) / decrease in debtors
Increase / (decrease) in creditors
Net cash provided by / (used in) operating activities		 2025
2024
£
£
155,079
113,140
(15,424)
(13,542)
30,359
(5,846)
1,532
(2,246)
171,546
91,506

19 Analysis of cash and cash equivalents

Cash at bank and in hand
Total cash and cash equivalents		 At 31
At 1 January Cash
Other
December
2025 flows changes
2025
£
£
£
£
1,148,005
186,970
-
1,334,975
1,148,005
186,970
-
1,334,975

20 Operating lease commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

Less than 1 year
1 – 5 years		 Property
Equipment
2025
2024
2025
2024
£
£
£
£
23,839
23,304
304
304
5,960
5,826
25
25
29,799
29,130
329
329

21 Contingent assets or liabilities

There are no contingent assets or liabilities existing.

22 Legal status of the charity

The charity is a company limited by guarantee and has no share capital. Each member is liable to contribute a sum not exceeding £1 in the event of the charity being wound up.

23 Related party transactions

PAN UK is related to Pesticide Action Network Europe (PAN Europe), a company registered in England and Wales, by virtue of the fact that PAN UK is one of the founding members of PAN Europe and currently sits on PAN Europe's Board. PAN Europe's objectives closely relate to PAN UK's objectives and from time to time PAN UK supports PAN Europe's projects by providing administrative support and technical support. PAN UK paid a €300 membership subscription to PAN Europe.

50