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← Harm Reduction International

2024-12-31-accounts

Company number: 3223265 Charity number: 1117375

Harm Reduction International

Report and financial statements For the year ended 31 December 2024

Harm Reduction International

Contents

For the year ended 31 December 2024

Reference and administrative information ...................................................................................... 1 Trustees’ annual report .................................................................................................................. 2 Independent auditor’s report ....................................................................................................... 13 Statement of financial activities (incorporating an income and expenditure account) ................... 17 Balance sheet ............................................................................................................................... 18 Statement of cash flows ................................................................................................................ 19 Notes to the financial statements ................................................................................................. 20

Harm Reduction International

Reference and administrative information

For the year ended 31 December 2024

Company number 3223265 Country of incorporation England & Wales Charity number 1117375 Country of registration England & Wales

Registered office and operational address

61 Mansell Street, London E1 8AN, United Kingdom

Trustees Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows:

Lucy Burns Chair John Porter Treasurer Alexander Stevens Mina Lea Barling (appointed May 2024) Oluseyi Kehinde Raminta Stuikyte Fany Pineda Miranda William Pick Key management Catherine Cook, Acting Executive Director personnel Anne Taiwo, Finance Manager Bankers NatWest Aintree Black Bull, Cedar Rd, Liverpool L9 0EG Solicitors Bates Wells 10 Queen St Pl, London EC4R 1BE Auditor Sayer Vincent LLP Chartered Accountants and Statutory Auditor Invicta House 110 Golden Lane LONDON EC1Y 0TG

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Harm Reduction International

Trustees’ annual report

For the year ended 31 December 2024

The trustees present their report and the audited financial statements for the year ended 31 December 2024.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association, the requirements of a directors’ report as required under company law, and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Objectives and activities

Purposes and aims

Our vision is a world in which drug policies uphold dignity, health and rights. We use data and advocacy to promote harm reduction and drug policy reform. We show how rights-based, evidence-informed responses to drugs contribute to healthier, safer societies, and why investing in harm reduction makes sense.

The objectives of Harm Reduction International (HRI) are to promote evidence-based and human rights compliant public health policy and practice by:

In 2024 Harm Reduction International undertook the following main activities to further the charity’s purpose:

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Harm Reduction International

Trustees’ annual report

For the year ended 31 December 2024

The trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the trustees ensure the charity's aims, objectives and activities remained focused on its stated purposes.

The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.

In line with HRI’s 2022-2025 strategic plan, HRI’s objectives and activities are designed to contribute to three key outcomes:

HRI focuses on these outcomes to advance our overarching vision of a world in which drug policies uphold dignity, health and rights. We organise our work across four teams: conference, public health and social policy, sustainable financing, and human rights and justice. HRI’s resources – staff and financial – are divided relatively evenly across teams.

Our conference team convenes more than 1000 delegates from more than 80 countries around the world via the biennial Harm Reduction International Conference. The conference supports the growth of the movement, catalyses new ideas through exchange, and supports acceptance of harm reduction approaches. Hosted in a different city every two years, the HRI Conference has been held in almost every region of the world since the first conference in Liverpool in 1990.

Our public health and social policy team conducts original research and analysis to track developments in harm reduction and ensure that people who use drugs have access to the health and social services they need. We also engage on technical matters with community and civil society partners, governments and UN agencies.

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Harm Reduction International

Trustees’ annual report

For the year ended 31 December 2024

Our sustainable financing team works to increase funding for harm reduction services around the world by monitoring the funding landscapes for harm reduction, collecting and communicating evidence, providing strategic analysis and developing tools for advocates. We engage in strategic processes and dialogues with the major international funders of harm reduction, emphasising the catalytic effect of funding community-led work and advocacy.

Our human rights and justice team monitors rights abuses committed globally in the name of drug control, and advocates to promote the human rights of people who use drugs and their communities. We advance this work through advocacy with UN agencies, governments and human rights mechanisms, in partnership with community and civil society partners.

Partnership work is critical to Harm Reduction International; from time to time, this involves making sub-grants to national partners with shared objectives. HRI is guided by its Sub-Granting Policy (2022) and the HRI Finance Manual for such processes, which supports implementation of our commitment to fairness, integrity, transparency and value for money in sub-granting. HRI's preferred approach is to run an open tender process, from time-to-time our sub-grants are the result of grant applications developed with partners. Harm Reduction International made a few sub-grants in 2024, these are partially captured under ‘project expenses’ under Note 5 of the accounts.

HRI’s cross-cutting commitments (articulated in our 2022-2025 strategic plan) are advanced through all our work streams. The cross-cutting commitments are:

Achievements and performance

All HRI’s activities contribute towards reducing the negative health, social and legal impacts of drug use and drug policy; and are undertaken to further Harm Reduction International’s charitable purposes for the public benefit.

In 2024, HRI continued its leadership in tracking global harm reduction services through the ninth edition of its flagship report, the Global State of Harm Reduction. For the first time, the global survey was available in five languages: Arabic, English, French, Spanish, and Russian, significantly expanding accessibility and representation. The survey received contributions from 284 people across 101 countries—the highest participation in the report's history. The 2024 edition featured groundbreaking new thematic chapters focusing on populations that continue to be neglected: Indigenous people, people in prison, and youth. This comprehensive mapping of harm reduction responses globally reinforces HRI's role as the leading independent voice monitoring the state of harm reduction worldwide.

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Harm Reduction International

Trustees’ annual report

For the year ended 31 December 2024

HRI continued to strengthen the evidence base on the funding gap for harm reduction through the publication of The Cost of Complacency: A Harm Reduction Funding Crisis in June 2024. This report, the only independent monitoring report of its kind, revealed that identified harm reduction funding amounted to just USD 151 million in 2022—merely 6% of the USD 2.7 billion needed annually by 2025. The report was launched at the UNAIDS 54th Programme Coordinating Board Side Event, ensuring its findings reached key decision-makers and has since been widely cited in various reports, media platforms, and by activists.

HRI’s Divest/Invest campaign gained significant momentum in 2024. In partnership with the Drug Policy Alliance, HRI published original research revealing that almost USD 13 billion in U.S. taxpayer money had been allocated to "counternarcotics" activities internationally since 2015— exceeding U.S. spending on primary education or water supply and sanitation in low- and middleincome countries over the same period. The campaign's key messages resonated across diverse fora, including the Commission on Narcotic Drugs, Human Rights Council sessions, and numerous other international meetings. The Divest/Invest language and framework were integrated into strategic high-level speeches, including those by the Human Rights Special Rapporteur on Health (Dr. Tlaleng Mofokeng) and the Malaysian Deputy Health Minister.

HRI announced the location of the Harm Reduction International Conference 2025 (HR25) in March 2024, taking a new approach to the location announcement. The announcement was done via video for the first time and was preceded by a blog authored by HRI’s Conference Directors which explained the process behind choosing a location for our conferences, highlighting some of the unique elements that distinguish our conference from others. Later in 2024, HRI kicked off the process for creating the abstract-driven programme for HR25. 200 members of the HR25 Online Review Committee evaluated abstracts using a simple online scoring method, and a smaller Programme Committee met in mid-November to conduct a deep dive into the abstracts and build the conference programme.

HRI’s advocacy against the death penalty for drug offences continued in 2024. In addition to the annual update of The Death Penalty for Drug Offences: Global Overview, we also published a comprehensive analysis examining trends over the past decade. HRI organised a side event on the death penalty for drug offences at the UN Commission on Narcotic Drugs in March 2024, securing a record high 19 co-sponsorships, including from Global South states. HRI joined a new global consortium of abolitionist organisations and strengthened collaboration with national organisations, including new partners from China, to support reform in their countries.

In 2024, HRI launched the Human Rights Standards Database, with accompanying briefings, compiling human rights standards related to drug policy from various UN human rights bodies and mechanisms. This is a living document, updated quarterly. It provides experts, activists, and civil

5

Harm Reduction International

Trustees’ annual report

For the year ended 31 December 2024

society with an accessible tool to make the case for harm reduction and promote human rightsbased approaches to drug policies.

HRI's communications team expanded its capacity in mid-2024 by hiring a part-time Communications Assistant to support the Communications Strategist two days a week. This investment of resources helped to increase HRI’s communications output and enhance its use of videos for advocacy purposes. HRI’s communication team implemented a year-long communications strategy to support conference promotion and marketing starting in early 2024. We also employed new digital tools to expand the reach and impact of HRI’s advocacy and research. These efforts substantially strengthened HRI's visibility and engagement across multiple platforms, amplifying the organisation's advocacy messages to wider audiences. The consistency in external communications also helped to maintain HRI’s external image and reputation through a leadership transition.

Beneficiaries of our services

The ultimate beneficiaries of Harm Reduction International’s work are people who use drugs and people who are impacted by drug policies around the world; our 2022-2025 strategic plan we highlight the negative impact of the criminalisation of drugs and the compounding effects of intersectional vulnerabilities including gender, ethnicity, race, poverty and socioeconomic status. Harm Reduction International measures how its convening, research and analysis catalyse and contribute to change, and how our work is used by advocates and policy makers to support reform of laws, policies and programming (at national, regional or international level). Our global monitoring work provides insights into shifting trends, the uptake of evidence-based services or international human rights standards in drug policy and practice.

Financial review

HRI’s financial position at the end of the reporting period was in line with expectations, being a non-conference year. HRI’s 2024-25 forecast demonstrates its ability to continue as a going concern via a number of multi-year grants and diverse streams of income. As a policy and advocacy organisation, HRI has been able to adapt and continue many planned activities notwithstanding the restrictions on funds. Many convenings in the sector have proceeded in a virtual format, allowing HRI to continue its work via partnerships and advocacy with the UN, governments and donors.

In line with the 2022-2025 strategic plan (organisational objective: to continue to strengthen HRI’s sustainability, governance and systems) HRI continues its practice of continuous improvement in financial controls and good governance. This is achieved with support from the board of trustees, most significantly the treasurer, John Porter. HRI is committed to achieving value for money across its activities, this is codified within our finance manual.

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Harm Reduction International

Trustees’ annual report

For the year ended 31 December 2024

Based on our 2024-25 forecast, cash flow, existing commitments from donors, active pursuit of new funds, we have basis to believe the organisation can continue to operate and meet its debts as they fall due in the coming 12-24 months; i.e. continue as a going concern. HRI’s income pipeline and forecast expenditure support HRI’s plans for work against its strategic objectives.

In line with its fundraising goals, HRI staff continued work to diversify and increase funding in 2025. HRI strengthened its position against its target of holding three months’ operational costs in reserves for the year. HRI raises funds through grant applications to institutional and philanthropic donors and applies on invitation or in response to calls for proposals. All grant applications and fundraising activities are undertaken by the HRI team and focus on activities designed to advance overall charitable objectives. HRI has no specific or material expenditure on fundraising.

Principal risks and uncertainties

HRI maintains a risk register, tabled at board meetings and reviewed by the trustees. The risk register prompts the trustees to assess risks and decide upon mitigating actions across five categories: governance, operational, financial, environmental/external and compliance (law and regulation). In late 2023, the trustees decided to remove the specific assessment for pandemicrelated risks (incorporated in the risk register in April 2020 in the context of COVID-19).

Broadly, we are currently working to mitigate the following key risks:

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Harm Reduction International

Trustees’ annual report

For the year ended 31 December 2024

Reserves policy and going concern

At the end of 2024, HRI held total funds of £673,238. Of these funds, £224,266 are restricted funds and not available for the general purposes of the charity at the end of the reporting period.

Of the unrestricted funds, the trustees have designated three/four sums:

It is anticipated that with the exception of the forex volatility fund, the activities associated with these designated amounts will be completed in 2025, and that the designated amounts will be spent by 31 December 2025.

HRI does not have material funds in tangible fixed assets or investments.

At the end of 2024, taking into account restricted funds and the designated amounts noted above, HRI holds the amount of £355,302 in free reserves.

This strengthens HRI’s work towards its goal of holding three months’ operating costs in reserve (a goal which is reviewed annually by the trustees). HRI calculates one month of operating costs (including salary for the team, essential operating costs, and basic liabilities) is £65,000. A restrictive definition of one month of operating costs is £55,000. Using the former definition, three months of operating costs is £195,000.

HRI attributes its ability to maintain reserves to be related to active fundraising and prudent financial management.

HRI will continue its efforts to bring its reserves in line with the target set by the trustees.

Fundraising

HRI key management personnel lead on fundraising for the charity. HRI does not engage professional fundraisers or commercial entities in fundraising.

Plans for the future

HRI adopted its 2022-2025 strategic plan and re-energised its vision for a world in which drug policies promote dignity, health and rights. The strategic plan takes into account the rapidly evolving global environment and HRI’s leadership role at the intersection of harm reduction, drug policy and human rights. Across all work HRI focuses on centring the expertise and leadership of the community of people who use drugs, reflecting on power dynamics within our partnerships

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Harm Reduction International

Trustees’ annual report

For the year ended 31 December 2024

and structurally (re)balancing power. We highlight the negative impact of criminalisation and the compounding effects of intersectional vulnerabilities; specifically, how drug policy interacts with gender, ethnicity, race, poverty and socioeconomic status.

In advancing the strategic plan, HRI has redefined its concept of ‘team’ – this has involved a shift from a (predominantly) London office focus to a dispersed group of committed experts. These changes have evolved organically, driven by our need to work closely with experts around the world, and were consistent with the organisation’s flexible approach to working remotely (in place prior to the pandemic). HRI is proud to lead by example in showing what a global team looks like in the non-profit sector and sees this as the future of the organisation.

HRI’s increasingly dispersed approach to its team means engaging experts based outside the UK, more international agreements, and more international transactions. In 2024, noting the increase in value of our international agreements, HRI sought independent external advice on its potential VAT liability. Taking into account the UK reverse charge mechanism (under which a buyer is responsible for directly declaring and paying VAT due on taxable-supplies of goods or services in cross-border transactions), HRI calculated it exceeded the VAT threshold and is currently in the process of registering with HMRC and declaring transactions. HRI’s 2023 accounts propose a VAT liability of £50,000, ensuring the organisation’s compliance going forward.

HRI is also unique in convening the biennial Harm Reduction International conference, which is the main global forum for the exchange of information and best practice at the intersection of human rights, drug policy and harm reduction. In March 2024, HRI announced the 2025 Harm Reduction International conference will be held in Bogota, Colombia; with strong support from the Colombian Ministry of Justice.

HRI has a strong track record of contributing to the evidence-base for harm reduction, monitoring the funding landscape for harm reduction, and advocating for rights-based responses to drugs. HRI will continue its leading work across these areas in 2025.

The strategic plan highlights HRI’s value add in four areas:

Structure, governance and management

The organisation is a charitable company limited by guarantee, incorporated on 11 July 1996 and registered as a charity on 22 December 2006.

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Harm Reduction International

Trustees’ annual report

For the year ended 31 December 2024

The company was established under a memorandum of association which established the objects and powers of the charitable company and is governed under its articles of association. Decisions are made in compliance with these constituent documents. The Trustees delegate the day-to-day management of the charity to Executive Director, Naomi Burke-Shyne. Ms Burke-Shyne resigned in April 2024, and Colleen Daniels, the Deputy Director, took over as Acting Executive Director. However, a new Executive Director, Shaun Shelly, was appointed in November 2025. Ms Burke-Shyne and Ms Daniels served as the Executive Directors for the majority of the reporting period in question.

HRI follows a foundation model of governance in which the Trustees are the members. HRI has no subsidiaries and is not affiliated with a wider network.

All trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 10 to the accounts.

Appointment of trustees

HRI’s constituent documents set the minimum number of Trustees as six and the maximum as twelve. Trustees are appointed for three years and may serve a second term. Trustees automatically retire at the end of their second (three-year) term.

New Trustees are appointed by a decision of the Trustees, passed by a majority of two-thirds of the total number of sitting Trustees, in line with an agreed commitment to diversity of skills and experience. Appointments are recommended following candidate interviews with a Board Vacancies Working Group/Committee (comprised of minimum two Trustees and the Executive Director); decisions are made by the Board of Trustees as a whole. HRI’s articles of association codify the organisation’s commitment to diversity of skills and experience, requiring that ‘in making arrangements for the appointment of new Directors, the Directors shall have regard to the range of skills and experience required by the board as a whole, and to factors such as diversity, gender balance and the desirability of ensuring that Directors are drawn from different regions of the world.’

In 2024, the board of trustees conducted an assessment of board skills and experience, ran an open recruitment process, and appointed Mina Lea Barling (UK) to the board.

Trustee induction and training

HRI provides induction to new trustees via a briefing pack based on Charity Commission guidance, an induction meeting with HRI staff, and ongoing direct support.

HRI aims to hold Trustees Skills Refresher trainings regularly and incorporates discussion on trustee duties during induction and at Trustee meetings.

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Harm Reduction International

Trustees’ annual report

For the year ended 31 December 2024

Related parties and relationships with other organisations

HRI has no related party relationships or contracts to declare.

Remuneration policy for key management personnel

Salary for staff other than the Executive Director is set using a salary banding system, which is based upon established market rates.

Salary for the Executive Director is set by the Trustees.

Statement of responsibilities of the trustees

The trustees (who are also directors of Harm Reduction International for the purposes of company law) are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (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 incoming resources and application of resources, including 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 keeping adequate accounting records that 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

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Harm Reduction International

Trustees’ annual report

For the year ended 31 December 2024

governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees at 31 December 2024 was 8 (2023:7). The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

Auditor

Sayer Vincent LLP was appointed as the charitable company's auditor during the year and has expressed its willingness to continue in that capacity.

The directors’ annual report has been prepared in accordance with the special provisions applicable to companies subject to the small companies' regime.

The trustees’ annual report has been approved by the trustees on 27 June 2025 and signed on their behalf by

Name: mina Barling Title: Chair

12

Independent auditor’s report

To the members of

Harm Reduction International

Opinion

We have audited the financial statements of Harm Reduction International (the ‘charitable company’) for the year ended 31 December 2024 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 Harm Reduction International’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.

13

Independent auditor’s report

To the members of

Harm Reduction International

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 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

14

Independent auditor’s report

To the members of

Harm Reduction International

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.

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 non-compliance with laws and regulations, our procedures included the following:

15

Independent auditor’s report

To the members of

Harm Reduction International

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 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.

Jonathan Orchard (Senior statutory auditor)

27 August 2025

for and on behalf of Sayer Vincent LLP, Statutory Auditor 110 Golden Lane, LONDON, EC1Y 0TG

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Harm Reduction International

Statement of financial activities (incorporating an income and expenditure account)

For the year ended 31 December 2024

Note
Income from:
2
3
3
4
5
5
5
7
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Net income / (expenditure) for the year
Transfers between funds
Net income / (expenditure) before other
recognised gains and losses
Net income / (expenditure) before net gains /
(losses) on investments
Net movement in funds
Support Costs
Total expenditure
Conference Costs
Investments
Total income
Expenditure on:
Charitable activities
Project work
Conferences
Donations and legacies
Charitable activities
Project work		 Unrestricted
£
11,873
252,998
252,310
2,940		 Restricted
£
-
737,694
-
-		 2024
Total
£
11,873
990,692
252,310
2,940		 Unrestricted
£
29,138
448,674
750,095
7,226		 Restricted
£
-
775,933
-
-		 2023
Total
£
29,138
1,224,607
750,095
7,226
520,121 737,694 1,257,815 1,235,133 775,933 2,011,066
27,770
246,042
183,605		 660,489
-
-		 688,259
246,042
183,605		 276,238
854,336
-		 805,572
-
-		 1,081,810
854,336
-
457,417 660,489 1,117,906 1,130,574 805,572 1,936,146
62,704 77,205 139,909 104,559 (29,639) 74,920
62,704
-		 77,205
-		 139,909
-		 104,559
-		 (29,639)
-		 74,920
-
62,704 77,205 139,909 104,559 (29,639) 74,920
62,704
386,268		 77,205
147,061		 139,909
533,329		 104,559
281,709		 (29,639)
176,700		 74,920
458,409
448,972 224,266 673,238 386,268 147,061 533,329

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 17a to the financial statements.

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Harm Reduction International

Company no. 03223265

Balance sheet

As at 31 December 2024

As at 31 December 2024 As at 31 December 2024
Note
£
Fixed assets:
11
Current assets:
12
29,921
805,138
835,059
Liabilities:
13
(161,821)
17a
93,670
355,302
Total unrestricted funds
The funds of the charity:
Restricted income funds
Unrestricted income funds:
Designated funds
General funds
Total charity funds
Creditors: amounts falling due within one year
Net current assets / (liabilities)
Total assets less current liabilities
Net assets excluding pension asset / (liability)
Total net assets / (liabilities)
Debtors
Cash at bank and in hand
Tangible assets		 2024
£
-		 £
15,126
1,016,889		 2023
£
-
-
673,238		 -
533,329
835,059
(161,821)		 1,032,015
(498,686)
93,670
355,302		 220,360
165,908
673,238 533,329
673,238 533,329
673,238 533,329
224,266
448,972		 147,061
386,268
673,238 533,329

Approved by the trustees on 27 June 2025 and signed on their behalf by

Mina Barling Chair

John Porter Treasurer

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Harm Reduction International

Statement of cash flows

Statement of cash flows Statement of cash flows Statement of cash flows
For the year ended 31 December 2024
Note
£
£
Cash flows from operating activities
Net income / (expenditure) for the reporting period
139,909
(as per the statement of financial activities)
Depreciation charges
-
(Increase)/decrease in debtors
(14,795)
Increase/(decrease) in creditors
(336,865)
Net cash provided by / (used in) operating activities
(211,751)
(211,751)
1,016,889
805,138
Analysis of cash and cash equivalents and of net debt
At 1 January
2024
Cash flows
£
£
Cash at bank and in hand
1,016,889
(211,751)
Total cash and cash equivalents
1,016,889
(211,751)
Cash and cash equivalents at the end of the year
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
2024		 £
74,920
9,443
162,305
38,750
Other non-
cash changes
£
-		 £
2023
(211,751) 285,418
(211,751)
1,016,889		 285,418
731,471
805,138 1,016,889

Cash flows
£
(211,751)		 At 31 December 2024
£
805,138
1,016,889 (211,751) - 805,138

19

Harm Reduction International

Notes to the financial statements

For the year ended 31 December 2024

1 Accounting policies

a) Statutory information

Harm Reduction International is a charitable company limited by guarantee and is incorporated in England and Wales.

The registered office address is 61 Mansell Street, Aldgate, London.

b) 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/Charities Act 2011.

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

In applying the financial reporting framework, the trustees have made a number of subjective judgements, for example in respect of significant accounting estimates. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The nature of the estimation means the actual outcomes could differ from those estimates. Any significant estimates and judgements affecting these financial statements are detailed within the relevant accounting policy below.

c) Public benefit entity

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

d) Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able 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.

e) 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. Grants may be deferred when either the performance related conditions are not met or there are time related restrictions.

Conference income is recognised as and when the actual event takes place.

Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.

f) 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.

g) 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.

h) Fund accounting

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

20

Harm Reduction International

Notes to the financial statements

For the year ended 31 December 2024

1 Accounting policies (continued)

i) Expenditure and irrecoverable VAT

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:

Costs of raising funds relate to the costs incurred by the charity, as well as the cost of any activities with a fundraising purpose

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

k) Allocation of support costs

Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned on the following basis which are an estimate, based on staff time, of the amount attributable to each activity.

Where information about the aims, objectives and projects of the charity is provided to potential beneficiaries, the costs associated with this publicity are allocated to charitable expenditure.

Where such information about the aims, objectives and projects of the charity is also provided to potential donors, activity costs are apportioned between fundraising and charitable activities on the basis of area of literature occupied by each activity.

 Project Work 70%

 Support costs 20%

 Governance costs 10%

Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities.

l) Foreign currencies

Monetary assets and liabilities denominate in foreign currencies are translated into sterling at rates of exchange ruling at the reporting date.

Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange gains and losses are recognised in the statement of financial activities.

m) Operating leases

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

n) Tangible fixed assets

Items of equipment are capitalised where the purchase price exceeds £1,000. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use.

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:

 Fixtures and fittings 25% reducing  Computer equipment 25% on cost

o) 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.

p) Short term deposits

Short term deposits includes cash balances that are invested in accounts with a maturity date of between 3 and 12 months.

q) 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.

21

Harm Reduction International

Notes to the financial statements

For the year ended 31 December 2024

1 Accounting policies (continued)

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

s) 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.

t) Pensions

The charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the charity to the fund in respect of the year.

2 Income from donations and legacies

Income from donations and legacies
Sundry income
Donated services		 Unrestricted
£
2,030
9,843		 £
-
-
Restricted		 2024
Total
£
2,030
9,843		 Unrestricted
£
5,050
24,088		 £
-
-
Restricted		 2023
Total
£
5,050
24,088
11,873 - 11,873 29,138 - 29,138
Project work
Open Society Foundations (Kenyan Innovative Fund)
Open Society Foundations
Other income from charitable activity
Sub-total for Project work
Conferences
Sub-total for Conferences & Support
Total income from charitable activities		 Unrestricted
£
-
252,998
-		 £
736,972
-
-
722
Restricted		 2024
Total
£
736,972
-
252,998
722		 Unrestricted
£
-
210,514
235,136
3,024		 £
775,933
-
-
-
Restricted		 2023
Total
£
775,933
210,514
235,136
3,024
252,998
252,310		 737,694
-		 990,692
252,310		 448,674
750,095		 775,933
-		 1,224,607
750,095
252,310 - 252,310 750,095 - 750,095
505,308 737,694 1,243,002 1,198,769 775,933 1,974,702
Bank interest receivable Unrestricted
£
2,940		 Restricted
£
-		 2024
Total
£
2,940		 Unrestricted
£
7,226		 Restricted
£
-		 2023
Total
£
7,226
2,940 - 2,940 7,226 - 7,226

All income from investments is unrestricted.

22

Harm Reduction International

Notes to the financial statements

For the year ended 31 December 2024

5 Analysis of expenditure (current year)

Charitable activities

Conference Governance
Project Work Costs costs Support costs 2024 Total 2023 Total
£ £ £ £ £ £
Staff costs (Note 7) 342,216 118,195 - 66,334 526,745 523,284
Other staff costs 1,189 - - 1,453 2,642 14,192
Project expenses 72,443 - 100 72,543 461,504
Travelling costs 27,246 22,769 - 28,346 78,361 104,145
Consultancy fees 194,978 4,205 - 46,200 245,383 255,287
Recruitment and training costs - - - 2,642 2,642 10,794
Journals and subscription costs 4,114 60 - 1,904 6,078 2,159
Meeting expenses 626 - - 2,051 2,677 65,007
Legal, professional and regulatory fees - 1,800 34 3,420 5,254 11,817
Conference expenses 1,436 59,121 - 513 61,070 290,991
Depreciation - - - - - 9,443
Foreign exchange gains and losses - - - 9,921 9,921 9,830
Audit and accountancy fees 7,567 - 13,500 1,451 22,518 14,400
Rent - - - 66 66 24,275
Insurance - 6,091 - 6,259 12,350 3,402
Printing, postage and stationery - 11 - 406 417 2,072
Communications 16,628 30,224 - 1,985 48,837 41,044
Website maintenance and computer running costs 6,169 3,223 - 7,628 17,020 32,088
Office expenses 113 343 - 2,926 3,382 10,412
VAT Liability - - - - - 50,000
674,725 246,042 13,534 183,605 1,117,906 1,936,146
Support costs - 183,605 (183,605) - -
Governance costs 13,534 (13,534) - - -
Total expenditure 2024 688,259 429,647 - - 1,117,906
Total expenditure 2023 1,081,810 854,336 - - 1,936,146

.

23

Harm Reduction International

Notes to the financial statements

For the year ended 31 December 2024

5a Analysis of expenditure (prior year)

Staff costs (Note 8)
Other staff costs
Project expenses
Travelling costs
Consultancy fees
Recruitment and training costs
Journals and subscription costs
Meeting expenses
Legal, professional and regulatory fees
Conference expenses
Depreciation
Foreign exchange gains and losses
Audit and accountancy fees
Rent
Insurance
Printing, postage and stationery
Communications
Website maintenance and computer running costs
Office expenses
VAT Liability
Support costs
Governance costs
Total expenditure 2023		 Charitable activities Charitable activities Governance
costs
£
-
-
-
-
-
-
-
-
61
-
-
-
-
-
-
-
-
-
-		 Support costs
£
95,502
11,524
-
10,036
10,097
10,794
1,736
8,853
7,847
4,020
9,443
9,830
12,620
5,864
3,317
63
456
1,604
9,306
50,000		 2023 Total
£
523,284
14,192
461,504
104,145
255,287
10,794
2,159
65,007
11,817
290,991
9,443
9,830
14,400
24,275
3,402
2,072
41,044
32,088
10,412
50,000
Project Work
£
303,371
2,668
268,381
75,545
229,700
-
423
56,076
-
85,761
-
-
1,780
18,411
-
1,916
14,550
22,622
545
-		 Conference &
support
£
124,411
-
193,123
18,564
15,490
-
-
78
3,909
201,210
-
-
-
-
85
93
26,038
7,862
561
1,081,749
-
61		 591,424
262,912
-		 61
-
(61)		 262,912
(262,912)
-		 1,936,146
-
-
1,081,810 854,336 - - 1,936,146

24

Harm Reduction International

Notes to the financial statements

For the year ended 31 December 2024

6 Net income / (expenditure) for the year

This is stated after charging / (crediting):

This is stated after charging / (crediting):
2024 2023
£ £
Depreciation - 9,443
Operating lease rentals payable:
Auditor's remuneration (excluding VAT): 11,250 10,700
Foreign exchange gains or losses 9,925 9,830

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

Staff costs were as follows:

Staff costs were as follows:
Salaries and wages
Social security costs
Employer’s contribution to defined contribution pension schemes		 2024
£
461,352
42,045
23,348		 2023
£
461,596
41,252
20,436
526,745 523,284

The following number of employees received employee benefits (excluding employer pension costs and employer's national insurance) during the year between:

the year between:
2024 2023
No. No.
£60,000 - £69,999 1 1
£70,000 - £79,999 - 1

The total employee benefits (including pension contributions and employer's national insurance) of the key management personnel were £137,106 (2023: £213,402).

The charity trustees were neither paid nor received any other benefits from employment with the charity in the year (2023: £nil). No charity trustee received payment for professional or other services supplied to the charity (2023: £nil).

Trustees' expenses represents the payment or reimbursement of travel and subsistence costs totalling £2,374 (2023: £nil) incurred by 04 (2023: nil) members relating to attendance at meetings of the trustees.

8 Staff numbers

The average number of employees (head count based on number of staff employed) during the year was 12 (2023: 10).

9 Related party transactions

There are no Related Party transactions

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

10 Taxation

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

25

Harm Reduction International

Notes to the financial statements

For the year ended 31 December 2024

11 Tangible fixed assets

At the start of the year
All of the above assets are used for charitable purposes.
At the end of the year
Net book value
At the end of the year
At the end of the year
Depreciation
At the start of the year
Cost or valuation
At the start of the year		 Fixtures and
fittings
£
2,212
Computer
equipment
£
18,829
Total
£
21,041
2,212 18,829 21,041
2,212 18,829 21,041
2,212 18,829 21,041
- - -
- - -

12 Debtors

Debtors
Amounts due for Pensions
Accruals
Deferred income (note 15)
Trade creditors
Taxation and social security
Creditors: amounts falling due within one year
Trade debtors
Other debtors
Accrued income		 2024
£
2,898
1,551
25,472		 2023
£
13,748
-
1,378
29,921 15,126
2024
£
31,870
12,634
3,247
71,625
42,445		 2023
£
93,526
10,482
2,631
99,049
292,998
161,821 498,686

13 Creditors: amounts falling due within one year

Deferred income comprises grant income received during the year for use in 2025

Balance at the beginning of the year
Amount released to income in the year
Amount deferred in the year
Balance at the end of the year		 2024
£
292,998
(292,998)
42,445		 2023
£
369,118
(369,118)
292,998
42,445 292,998

14 Deferred income

26

Harm Reduction International

Notes to the financial statements

For the year ended 31 December 2024

15a Analysis of net assets between funds (current year)

Net assets at 31 December 2024
Tangible fixed assets
Net current assets
Current liabilities		 General
unrestricted
£
-
517,123
(161,821)
Designated
£
-
93,670
-		 Restricted
£
-
224,266
-		 Total funds
£
-
835,059
(161,821)
355,302 93,670 224,266 673,238

15b Analysis of net assets between funds (prior year)

Analysis of net assets between funds (prior year)
Current liabilities
EC - Death Penalty
AHF Funds
ViiV GSHR 2024
Total restricted funds
Designated Funds
Open Society Foundations - LOTM
Open Society Foundations - death penalty
Conference 2025
General funds
Trustees - Corporate structure and sustainability
Total unrestricted funds
Total funds
Trustees - Foreign exchange volatility
Elton John AIDS Foundation (EJAF Phase 1)
DPA GSHR 2024
Unrestricted funds:
GBBC Death Penalty
Robert Carr Fund – Prisons Health and Rights Consortium
OSF CESCR General Comment
Elton John AIDS Foundation (EJAF Phase 11)
Restricted funds:
World Health Organization
Robert Carr Fund - Harm Reduction Consortium
Net assets at 31 December 2023
Movements in funds (current year)
Tangible fixed assets
Current assets		 At 1st January
2024
£
-
-
-
-
6,059
3,851
54,636
62,634
19,881
-
-		 General
unrestricted
£
-
664,594
(498,686)
Designated
£
-
220,360
-		 Restricted
£
-
147,061
-		 Total funds
£
-
1,032,015
(498,686)
165,908 220,360 147,061 533,329

Income &
gains
£
15,720
118,003
15,722
48,672
86,372
89,674
282,293
-
9,664
31,574
40,000
Expenditure &
losses
£
(15,720)
(118,003)
(15,722)
(23,674)
(92,431)
(45,987)
(205,788)
(62,634)
(29,545)
(10,985)
(40,000)
Transfers
£
-
-
-
-
-
-
-
-
-
-		 At 31
December
2024
£
-
-
-
24,998
47,538
131,141
-
-
20,589
-
147,061 737,694 (660,489) - 224,266
35,937
5,148
100,000
32,105
47,170
165,908		 -
-
-
-
520,121		 (11,620)
(5,148)
(100,000)
-
(9,922)
(330,727)		 -
-
-
-
-
-		 24,317
-
-
32,105
37,248
355,302
386,268 520,121 (457,417) - 448,972
533,329 1,257,815 (1,117,906) - 673,238

16a Movements in funds (current year)

The narrative to explain the purpose of each fund is given at the foot of the note below.

27

Harm Reduction International

Notes to the financial statements

For the year ended 31 December 2024

16b Movements in funds (prior year)

OSF-Pandemic Treaty advocacy
OSF Asia Pacific_Conf
Global Fund (CRG) Strategic Initiative TA - Nigeria
Global Fund (CRG) Strategic Initiative TA - Mauritius
Global Fund (CRG) Strategic Initiative TA - Bangladesh
Total restricted funds
Designated Funds
Open Society Foundations - LOTM
Conference 2025
General funds
Total funds
Unrestricted funds:
Total unrestricted funds
Unitaid MdM
Elton John AIDS Foundation (EJAF Phase 11)
Elton John AIDS Foundation (EJAF Phase 1)
Open Society Foundations - LAWYERS
DPA GSHR 2024
Trustees - Foreign exchange volatility
OSF CESCR General Comment
Restricted funds:
World Health Organization
Robert Carr Fund - Harm Reduction Consortium
Open Society Foundations - Emergency Powers
Robert Carr Fund – Prisons Health and Rights Consortium
Open Society Foundations - death penalty
Trustees - Corporate structure and sustainability		 At 1st January
2023
£
(1)
6,951
17,048
-
7,458
-
-
-
76,004
51,572
-
-
-
15,364
2,304
Income &
gains
£
19,860
115,656
-
93,723
89,833
19,804
8,798
123,527
142,920
70,515
19,881
27,480
9,848
25,100
8,988
Expenditure &
losses
£
(19,859)
(122,607)
(17,048)
(93,723)
(91,232)
(19,804)
(4,947)
(68,891)
(156,290)
(122,087)
-
(27,480)
(9,848)
(40,464)
(11,292)
Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 AT 31
December
2023
£
-
-
-
-
6,059
-
3,851
54,636
62,634
-
19,881
-
-
-
-
176,700 775,933 (805,572) - 147,061
56,155
12,198
-
54,000
57,000
102,356		 -
-
-
-
-
1,235,134		 (20,218)
(7,050)
-
(21,895)
(9,830)
(1,071,582)		 -
-
100,000
-
-
(100,000)		 35,937
5,148
100,000
32,105
47,170
165,908
281,709 1,235,134 (1,130,575) - 286,268
458,409 2,011,067 (1,936,147) - 433,329

Purposes of restricted funds

Designated Funds

The trustees have designated funds of £24,317 for 2025 for the purpose of fulfilling HRI’s commitment to support human rights network (ie the Lawyering on the Margins Network); funds of £32,105 for the purpose of gaining technical advice on HRI’s corporate structure and sustainability; funds of £37,245 to mitigate future foreign exchange fluctuations.

Open Society Foundations - CESCR General Comment

OSF support for a consortium of human rights actors to engage in consultation and advocacy related to economic social and cultural rights.

World Health Organization

WHO support towards the production and dissemination of the report entitled “The Global State of Harm Reduction 2024 (GSHR)

Robert Carr Fund - Harm Reduction Consortium

RCF support for the Harm Reduction International conference, and for research and advocacy related to harm reduction and the funding landscape/sustainable financing.

28

Harm Reduction International

Notes to the financial statements

For the year ended 31 December 2024

Purposes of restricted funds (continued)

GBBC Death Penalty

to promote interests and carry out services for developing the outline of research on the use of death penalty for drug offences in close consultation with GBCC.

EC - Death Penalty

to provide implementation of the action entitled: “Framework Partnership between the EU and the Global Consortium for Death Penalty Abolition

Robert Carr Fund – Prisons Health and Rights Consortium

Robert Carr Fund support for advocacy for the health and rights of people in prisons of Europe; national, regional and international monitoring and advocacy.

Drug Policy Alliance - GSHR 2024

DPA support for research and advocacy on aligned areas of harm reduction and drug policy reform advocacy in the Global State of Harm Reduction

AHF Funds

to support the proposed program entitled The Global State of Harm Reduction

Elton John AIDS Foundation (Phase II)

EJAF continuation of support for advocacy and analysis to address the funding gap for harm reduction (including global monitoring, national budget advocacy partnerships and campaigns).

Elton John AIDS Foundation (Phase I)

EJAF support for advocacy and analysis to address the funding gap for harm reduction (including global monitoring, national budget advocacy partnerships and campaigns).

ViiV GSHR 2024

To support the development of the Global State of Harm Reduction 2024 report in order to ‘advance harm reduction advocacy through an up-todate mapping of global data and responses to HIV, hepatitis C and TB epidemics related to unsafe injecting and non-injecting drug use.’

17 Legal status of the charity

The Charity is controlled by the Trustees

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1.

29