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2024-03-31-accounts

Release LEGAL EMERGENCY AND DRUGS SERVICE UMrrED COMPANY UMITED BY GUARAKfEE 1966619 {Rryistered No.) CHARITY NUMBER 801118 FINANCIAL STATEMEiirs YEAR ENDED 31 MARCH 2024 Proudly supported wtth grants from CHARttA TRUST LOklDOM commu￿ Fdirbairn Londcr Leg<il LLOYDS BANK FOUNDATION OPEN SOCIETY FOUNDATIONS Trust for London

RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED

CONTENTS

YEAR ENDED 31 MARCH 2024

Pages 3 to 13 Trustees Annual Report
Page 14 Independent Examiners Report
Page 15 Statement of Financial Activities
Page 16 Balance Sheet
Page 17 to 26 Notes to the Financial Statements
Page 27 Statement of Cashflows

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RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED

TRUSTEE ANNUAL REPORT

YEAR ENDED 31 MARCH 2024

MEMBERS OF THE BOARD AND PROFESSIONAL ADVISERS

REGISTERED CHARITY NAME Release Legal Emergency and Drugs Service Limited CHARITY NUMBER 801118 COMPANY REGISTRATION NUMBER 1966619 PRINCIPAL & REGISTERED OFFICE 61 Mansell Street London ADDRESS E1 8AN TRUSTEES THAT SERVED DURING THE YEAR Bisi Akintoye Natasha Dhumma Roger Golland Donnchadh Greene James Hardy (Treasurer) to 7th May 2024 Peter Krykant Amber Marks Mark Pryke to 11th July 2023 David Rowntree Professor Toby Seddon Viveen Taylor (Chairperson) to 11th July 2023 Imani Robinson TRUSTEES APPOINTED AFTER BALANCE SHEET DATE Andrew Horne from 23 September 2024 INDEPENDENT EXAMINER Independent Examiners Ltd Unit 2, Broadbridge Business Centre Delling Lane Bosham West Sussex PO18 8NF BANKERS Co-operative Bank PLC PO Box 250 Delf House Skelmersdale WN8 6WT Charities Aid Foundation 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ

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RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED

TRUSTEE ANNUAL REPORT

YEAR ENDED 31 MARCH 2024

BOARD REPORT

Release continues to lead the way in advocating for the rights of people who use drugs and for those who are adversely affected by drug laws and their policing. This has been the core focus of the organisation throughout its history and remains so.

Release is resolute in its focus but is not an organisation that stands still. It continues to evolve and develop in order to deliver its mission in a changing world. Over the last 12 months, there has been expansion, growth and innovation. The opening of our Harm Reduction Hub has been a major development, allowing us to provide direct support to those most in need. We are providing more legal outreach services than ever before and have expanded into new areas of law. Our policy work continues to be highly influential and we have worked productively on a number of projects with several allied organisations, including Crisis, Liberty, the Runnymede and Amnesty.

None of this vital work could be delivered without our talented and dedicated staff who deserve much thanks. Once again, the inspirational leadership of our Executive Director, Niamh Eastwood, supported by the Board, has been exceptional and underpins everything that Release achieves. We face big challenges in the coming years, notably with the arrival of synthetic opioids within drug markets, but can be confident that we will be able to step up and provide the support, advocacy and radical thinking that have long been the hallmark of this very special organisation.

Professor Toby Seddon Trustee Chairperson

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RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED

TRUSTEE ANNUAL REPORT

YEAR ENDED 31 MARCH 2024

EXECUTIVE DIRECTOR

This year we continued as an organisation to develop, both expanding our service offer and areas of operation and deepening the level of support we are able to offer people. Over the last 12 months we launched new virtual legal outreach surgeries in Maidenhead, Rotherham, and Wokingham expanded our legal service to now include community care and immigration law, and opened our own harm reduction hub at our offices in Tower Hamlets – and that is just the big stuff. We continue to deliver much-needed services to people who have often been let down by systems that are meant to support them.

The launch of the harm reduction hub blew us away. We launched a crowdfunding campaign in January 2023, and within a week we had raised 100% of our 7,500 target. We thank everyone who contributed, and we were delighted to open the hub up in April 2024, providing access to a wide range of harm reduction equipment, including drug testing strips. The decision to open the hub came from a need to respond to the emerging crises surrounding us. In the past year, we have witnessed greater hardships amongst those we work with and for: increased homelessness and an increased toxic drug supply, with synthetic opioids more prevalent in the heroin market, as well as many other drug markets. All of this meant we had to take action – to provide a safe space for respite and community building and to provide people with the means to stay alive.

The legal services continued to support the needs of people who are facing problems with their housing, benefits and financial matters. We supported 1330 people last year, across a range of backgrounds of needs. Despite the many different challenges we supported these people with, what united this work and all of Release’s work is the commitment to supporting people’s rights being upheld. This approach is fundamental to all of our work and is why the drugs’ team launched a new two-part advocacy guide to support people who are experiencing problems with their drug treatment.

The Release team continued to contribute to policy consultations and media requests highlighting the harms of drug prohibition. We also repeatedly called on Government – local, regional, and national – to respond to the crisis of drug related deaths, which continue to grow year on year, with 2023 being one of the highest on record. This one, among many, reasons why as an organisation we advocate for ending the criminalisation of people who use drugs, why we push for the scaling up of harm reduction responses, and why we want treatment that is person centred and respects people’s dignity. It is why we recognise that drug policy reform alone is not enough, we must also advocate for racial justice, housing justice, and economic justice to truly ensure people’s rights are upheld and protected.

Finally, I am lucky to work with an inspiring group of people - the staff, the Board and our amazing volunteers – all of us are committed to the principles we advocate for.

Niamh Eastwood Executive Director

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RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED

TRUSTEE ANNUAL REPORT

YEAR ENDED 31 MARCH 2024

TRUSTEES (DIRECTORS) REPORT

The trustees, who are also Directors for the purposes of the Companies Act, present their report and the financial statements of the charity for the year ended 31 March 2024.

Release is the national centre of expertise on drugs and drugs law and is an independent registered charity that was founded in 1967. The principal aims of the charitable company are to provide free and confidential legal, educational, welfare and expert drugs advice and information to any person, body, organisation or company in the areas of drug use, civil liberties, human rights and the criminal law. Release campaigns on issues that affect those we represent, including reform of the UK’s current drug policy.

The organisation provides free at the point of delivery services to individuals/groups, informative educational programmes to young and marginalised people, and a number of free policy & educational publications.

Our unique and specialist service activities include:

The purpose (objective) of our services and programmes are to meet and deliver a public benefit through:

Our drug policy campaigns are directed towards stimulating public awareness and debate, whilst offering alternative approaches to our current national drug policies. We also provide briefings to parliamentarians and have worked closely with the All-Party Parliamentary Group for Drug Policy Reform (APPGDPR) and the Global Commission on Drug Policy.

Release is a member of AdviceUK, Addiction Professionals, and Criminal Justice Alliance (CJA). Our legal services have been awarded the Advice Quality Standard and the ‘Centre of Excellence’ status by the London Legal Support Trust. Individual members of staff have professional memberships with The Law Society; and the International Society for the Study of Drug Policy (ISSDP).

Release is regulated by the Financial Conduct Authority (618823) to provide debt advice.

The organisation is an NGO in Special Consultative Status with the Economic and Social Council of the United Nations, as well as being part of the Vienna and New York NGO Committees on Drugs.

Release staff are also consultative members of the following groups:

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RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED

TRUSTEE ANNUAL REPORT

YEAR ENDED 31 MARCH 2024

FUNDS AND RESERVES

The Board of Directors believes that the charitable company should hold financial reserves because it has no endowment funding and is entirely dependent upon income from grants, sponsorship, donor funding and other income, which is inevitably subject to fluctuation from year to year. The Board of Directors believes that the minimum level of unrestricted reserves should be the equivalent of 6 months' operating costs, calculated and reviewed annually. The Board of Directors seeks to retain accumulated funds at the desired level in stages consistent with the company's overall financial position, the economic risk over the next 12 months as to its impact on sources of finance and its need to maintain and develop its charitable activities.

THE CHARITY'S ASSETS

Acquisitions and disposals of fixed assets during the year are recorded in the notes to the financial statements.

INTERNSHIPS & VOLUNTEERING

During the financial year, we had over 50 volunteers assisting our drugs and legal teams. Moving forward, we are actively preparing and creating volunteering and internship opportunities both through our service provision and links with academic institutions, as we recognise these opportunities help many people in developing their understanding, knowledge and skills around drugs and drugs law, which assist in gaining employment within the area, or furthering educational attainment. Release is extremely grateful to all of the volunteers during this testing year and continue to view their assistance as immeasurable.

MAIN RISKS

The Board of Directors has conducted its own review of the major risks to which the charitable company is exposed, and systems have been established to mitigate those risks. At every board meeting a standing item for consideration is safeguarding which considers the areas of risk, and the appropriate responses and responsibilities to mitigate those risks. Significant external risk to funding has led to the development of a strategic plan that will allow for concentration and focus on particular areas of activity, and also for diversification of funding. Internal risks are minimised by the implementation of strict financial procedures, clear lines of management and staff supervision and appraisals. A quarterly review of the risk register is carried out by senior management and the Board.

ORGANISATIONAL STRUCTURE

Release takes decisions through regular meetings as follows:

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RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED

TRUSTEE ANNUAL REPORT

YEAR ENDED 31 MARCH 2024

APPOINTMENT OF TRUSTEES

The Memorandum and Articles of Association requires that there be at least three trustees. Every trustee is appointed for a term of five years by a resolution of the trustees passed at a special meeting. In selecting a new trustee, the trustees take into account the benefits of appointing a person who is able, by virtue of his or her personal or professional qualifications, to make a contribution to the pursuit of the objects or management of the charity.

New trustees are required to spend an induction day at the Release offices meeting with the Executive Director and other key staff, as well as attending one of the outreach programmes. The induction process also includes familiarisation with the organisation’s work and history.

Trustees are also expected to attend organisational strategy meetings as required, as well as the scheduled quarterly board meetings - one to include the AGM. Trustees are expected where possible to attend Release events and become involved with additional project work relevant to a trustee's skills/choice.

FINANCIAL STRATEGY

Release continues to ensure it has diversified income streams, to mitigate any funding shortfalls that could affect the activities of the organisation. This diversification strategy has assisted in stabilising the organisation, although much of the funding is for time limited project and/or activity work. Release has been successful in securing multi-year programme and core funding and this is attributable to the organisations reputation for developing, delivering, and collaborating with new, exciting and impactful streams of work, which has been recognised by our funders. Moving forward the organisation will be developing new strands of work for the different sections, which will expose the sections to new funding streams.

RESULTS (excluding restricted funds)

Net outgoing resources of the company for the year were £240,963 (2022 – net incoming resources – £197,361) details of which are given in the financial statements below.

Free reserves at 31st March 2024 amounted to £322,319 (2023 - £591,614) as represented by unrestricted net current assets.

Further details of funding sources and expenditure incurred to achieve the charity’s key objectives are disclosed hereunder and in the notes to the financial statements.

PUBLIC BENEFIT

The Board of Directors (Trustees) are satisfied that in setting the objectives and planning the activities of Release these are fully compatible with the purposes of the charity and are fully compliant with the Charities Act 2011 public benefit requirement.

ACTIVITIES AND REVIEW OF THE YEAR

The company operated satisfactorily during the year to 31 March 2024.

Release’s financial position for 2023-24 remained relatively robust and this was due to the additional funding assistance provider by our funders to manage the economic inflationary pressures that started toward the end of 2021 with energy price increases and continued through to Spring 2024. The diligent financial management exercised by the organisation in developing, diversifying, and underpinning its service provision attracted new funders, and this evidenced through the expansion of the legal outreach service in new ‘host’ centres and consultative projects we were requested to deliver. However, we know we can do more and whilst much of the successful fundraising to date has been for specific projects, our short to medium term plan is to focus more on securing programme, core and research funding. This will be a significant factor in enabling the organisation to deliver more in the coming years.

The principal aims of the company are to provide free and confidential legal, educational and welfare advice and information to any person, body, organisation or company in the areas of drug use, civil liberties, human rights and the criminal law.

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RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED

TRUSTEE ANNUAL REPORT

YEAR ENDED 31 MARCH 2023

OUR WORK (United Kingdom)

ADVICE & REPRESENTATION SERVICES

LEGAL OUTREACH SERVICES

The legal team continued to deliver free at the point of delivery legal outreach services across London, and via our now established ‘virtual’ services available in Hull, Maidenhead, Rotherham, and Stockton. The geographic deployment of the virtual services was intentional and specifically targeted areas with the multiple deprivation indicators and drug related deaths. Legal Outreach Services

The London services continued to be available all clients of the 14 host centres in the 10 following London boroughs: Brent, Camden, Croydon, Ealing, Greenwich, Islington, Lambeth, Newham, Tower Hamlets, and Waltham Forest.

During the 12-month period we assisted 1,330 clients with 1,930 separate legal issue. 17.3% (n.231) presented as homeless.

We have developed a specialist representation service for social security tribunals which is now funded and pleased to report a 95% success at social security tribunals.

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RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED

TRUSTEE ANNUAL REPORT

YEAR ENDED 31 MARCH 2024

LEGAL SERVICES – DEVELOPMENT

The organisation has updated its case management system and now uses AdvicePro across all services. The benefit of investing in this system was to prepare the legal section ready to apply for a legal aid contract in November 2023. We were successfully awarded a contract for Community Care and Public law.

In addition to this we have also developed our immigration service which the assistance of Refugee Action who have and continues to provide us with training and supervision to meet the criteria to register with the Office of the Immigration Services which we achieved in early 2024.

DRUGS SERVICES

The drug advocacy service is delivered by a Drug Service Co-Ordinator and a Drugs Advisor and Advocate who provide advocacy advice to people accessing drug treatment services, ensuring their voice and needs are centred in their care. The drugs service is partially supported by funding provided Ethypharm.

a) HARM REDUCTION HUB

In January 2024, we launched a crowdfunder to fund the reconfiguration of the ground floor office into a harm reduction hub, to provide much needed support and supplies to address the increasing contamination of the drug market and increasing drug related deaths nationally. Within one week of launching, the crowdfunder had hit 100% of its target of 7,500 GBP. In the following two months, the hub was built and furnished by Release staff and volunteers. During this period, some members of the public health team of the London Borough of Tower Hamlets (LBTH) also made contact to support the space, awarding a needle and syringe programme contract to Release with an additional 10,000 GBP to support staff time, volunteer expenses and inventory for the needle and syringe space. Additionally, LBTH directly purchases naloxone kits which are delivered monthly to Release, and has set up a clinical waste contract for our office so that used needles and syringes can be brought to Release by hub visitors.

The hub began by operating from 14:00 to 17:00 Monday to Friday, staffed by two staff members each shift. Today, we operate 14:00 to 17:00 Monday to Thursday with combinations of staff and volunteer staffing. Then on Friday, Saturday, and Sunday, we set shifts dependent on volunteer availability and advertise the service hours which will be available one month ahead of when those weekends are set for. Friday shifts generally fall from 19:00 to 22:00 and on Saturday and Sunday we operate between 16:00 and 19:00. These shifts are collectively referred to as ‘off-hours shifts’ and are ran by senior volunteers known as ‘Team Leaders.' The space provides a range of services for people who use drugs as well as anyone in the community, prioritising those most vulnerabilised through the direct lack of appropriate services or those who experience over policing or forms of surveillance as barriers to accessing mainstream services.

a) ADVOCACY GUIDES

With funding from the Barring Foundation, Release have produced a two-part advocacy guide to support people accessing drug treatment. This guide can be used for both self and peer advocacy, and it contains; the principles of advocating, an introduction to national guidelines including “Drug misuse and dependence; UK guidelines on clinical management,” the standard process for advocating in the context of drug treatment, and a series of specific steps to follow for overcoming different drug treatment obstacles. In the final sections, all of those obstacles included are ones which people have previously asked Release to support them with, via our national helpline.

Using the advocacy guide we have launched a training programme for drug service workers, housing workers, and drug treatment service users who want to better understand their rights within the treatment system. Thus far, we have found that our trainings receive very positive feedback from attendees, who often were unfamiliar with the UK guidelines on clinical management prior to our training, and who had all experienced some of the obstacles we named in our guide. Our advocacy work helps to raise awareness and make the relevant parts of those guidelines more easily accessible to people who use drugs and relevant professionals.

NATIONAL LEGAL AND DRUGS HELPLINE

During 2023-24, we received just over 2,000 contacts through a combination of telephone calls, emails, and online submissions seeking support for a range of issues. The email and online enquiries continue to be a medium for those seeking advice, with over 20% of enquiries submitted through these 2 channels (all are responded to within one working day). People accessing the helpline services continue to seek advice on criminal proceedings involving drugs, employment issues involving drug tests and drug use, advice on treatment issues including a reduction in opiate substitute prescribing and onerous conditions attached to treatment. The downturn in the number help enquiries is ameliorated by the increase in website users, which appears to answer many of the queries people may have.

The team at Release view the helpline as an important source of information that ensures that we keep up to date with patterns of drug consumption and changes in the market, so whilst largely unfunded it is critical that we continue to provide the service both for our own professional development and for the fact it is needed.

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RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED

TRUSTEE ANNUAL REPORT

YEAR ENDED 31 MARCH 2024

RESEARCH & POLICY

The ‘Drug Market Monitoring Network’ has now been running for 2 years with membership made up of people who use drugs, harm reduction and recovery activists, and people working on the frontline of drug services - to monitor UK drug markets and access to services/harm reduction equipment during the ongoing pandemic.

The network comprises of 40+ individuals from areas across the UK and at the beginning of the crisis, the network met on a weekly basis. The group continues to meet frequently with new members joining. The network receives verbal reports at the meetings, network members provide written reports to Release, with a specific focus on drugs related to dependency, including heroin, crack cocaine, and street benzodiazepines (which are substances less likely to be captured via the online survey). The network has been monitoring drug availability, price, and purity, and whilst there have been some geographical differences, the market has remained remarkably resilient and has been actively tracking Nitazenes that are a group of synthetic opioids which have emerged in the UK drug supply.

Network members’ reports are collated by Release and this intelligence is submitted to Public Health England, who then distribute this information to their local agencies via their drug alerts system. Network reports were initially produced weekly, and since March 2021, network reports are provided monthly in line with PHE’s monthly drug alerts system. Reports of any sudden drug market developments are also passed onto PHE; a recent example being the isotonitazene heroin-contamination, which then triggered PHE’s national alert. Input from the network was also included in Release’s published policy paper ‘Drugs in the Time of COVID’ to contextualise quantitative findings from the drug purchasing survey.

RELEASE WEBSITE AND SOCIAL MEDIA PLATFORMS

The Release website remains an important resource for people seeking information about drugs and the law. The current analytics During the 12month period traffic to our website had 873,525 unique visitors. Again, the most viewed pages related to drugs and the law. This is symptomatic of the increasing use of digital resources to seek advice and information. Specific content on the website is frequently updated to ensure the public benefit from latest policy and legal changes to the law. In addition, and as highlighted above, the racial justice uprisings saw a significant increase in Release’s work on drug policy and policing as drivers of racial disparities in the criminal justice system.

Release is also active on social media with over 29,500 followers on Twitter, and 4,800 followers on Instagram.

A NEW WORKING PRACTICE

Release continues to operate a hybrid work model (minimum 3 days office/2 days home working), which continues to have a positive material benefit for all staff. As an organisation we moved quickly to establish our remote working capabilities to ensure we could seamlessly continue to deliver our services, protect our clients and our work colleagues. What we learnt through our working practice was the ability to comfortably work both remotely and in office. This hybrid model has clearly benefited our colleagues well-being, and to this ends we will continue with this working model.

OUR WORK (INTERNATIONAL)

FELLOWSHIP PROGRAMME

Since 2014, Release has delivered Drug Policy Fellowship Programmes, which support those working in sectors related to drug policy to improve and develop their understanding of drugs and related policies, enhance their advocacy skills, and build their media capacities. Every iteration of the Fellowship adds to the pool of existing high-profile drug policy advocates globally, which are not just people working full-time on drug related issues. This year we welcomed four amazing fellows from countries in Southeast Asia - Philippines, Malaysia, Indonesia and Singapore - the fellows met with other NGOs working in drug policy, harm reduction and human rights in the UK. We were also delighted to be able to bring them to a harm reduction conference in Cardiff where they met public health officials from the Welsh Government.

EXPERT NGO SUPPORT

Release continues to provide expert support to NGOs in other countries to advance efforts to decriminalize people who use drugs, last year we provided advice to colleagues in South America and Europe.

TALKINGDRUGS

Release’s online international platform TalkingDrugs– a global multilingual news and analysis platform for drug policy developments – expanded in 2023/24 to modernise its interface and better reach international readers.

This year, TalkingDrugs’ editor André Gomes led on the website’s back-end and front-end development that fits modern news website’s standards. The website’s improved SEO function, look and mobile readability have helped grow its readership significantly. A key development has been the integration of an AI-driven translating software, which now automatically translates all produced articles into seven global languages (English, French, Spanish, Italian, Russian, Portuguese and Thai). With an additional step of human verification, this means that content is now accessible to wider audiences at unprecedented speeds.

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RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED

TRUSTEE ANNUAL REPORT

YEAR ENDED 31 MARCH 2024

In terms of readers, TalkingDrugs has significantly increased its readership this year: there has been a 267% increase in readers compared to last year. This has been driven by a 300% improvement in organic searches, highlighting how SEO improvements established TalkingDrugs as a key news platform.

Interestingly, Russian readers are our largest single-country audience, representing 14% of our global audience. Thanks to avoiding a news block in Russia and fantastic language-specific editors, we have emerged as a key source of information for drug policy advocates there.

Across social media, TalkingDrugs has develop a clear brand identity as well as a consistent posting schedule. On Instagram, our audience has grown to 5,900 followers, an 84% increase in followers from the previous year. We have also started a TikTok account, reaching 1 million views on the second video posted; this account has however been suspended, and a new one is being formed.

The website continues to rely on a pool of paid and unpaid writers, helping develop the skills of emerging researchers while commissioning established journalists to cement TalkingDrugs’ authority as a key source of drug policy-related analysis.

MEDIA WORK

Release personnel provided informed comment, as well as interviews to all the major newspapers including the Guardian, the Telegraph, Times and Independent. Interviews were also provided to popular online media sites, such as Vice. Local press also sought comment on issues related to drugs, drug policy and harm reduction. TV appearances were made by the Executive Director on various news programmes including BBC and Sky.

EVENTS, CONFERENCES AND SEMINARS

Staff continued to participate in conferences and seminar related to harm reduction and drug policy both internationally and nationally, all of which took place online.

CYBER SECURITY

Release has achieved the Cyber Essentials certificate and further to this the organisation is also protected by Microsoft Account Guard, which covers the entire ICT estate of the organsaition.

DONORS

Release would like to thank all of our funders to supported us through the last 12 months, many of whom allowed us to repurpose funds to support our work throughout the pandemic or who provided emergency related funds to respond to the crisis.

THE TRUSTEES

The trustees who served the charity during the period were as follows:

Bisi Akintoye Natasha Dhumma Roger Golland Donnchadh Greene James Hardy (Treasurer) Peter Krykant Amber Marks Mark Pryke (to 11th July 2023) David Rowntree Professor Toby Seddon Viveen Taylor (Chairperson)(to 11th July 2023) Imani Robinson

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RÈLEASE LEGAL EMERGENCY AND DRUGS SERWCE UMITED TRU￿EE ANNUAL REPORT YEAR ENDED 31 MARCH 2024 RESPON51BIUTtESOF THE TRUSFEES The trustees (who Ire atso the direttors of Rdease Legal Emergency and Drugs Service Urnited for the purposes of company lowl a￿ re5poThslblefor preparing the Trustee5 Annual Report •Thd the flnancial Statements in acc¢rd4nce wlth appllcable law and Untted ￿n¢dorn Acctyjnting Stsnd3rds (United Kingdorn GenerallyAccepted Accountin8 Practice). Company law requ¢rs the trustees to prepare finar+oal 5tstements ler each financlal year whlch 8ive a vue and falr ￿eW of the state of affalrs of the tharftable company and of the incoming resources and applica￿ort of resour¢e$, includini the Inwe and experbthtu￿. of the charltable companyforth perlod. lft preparlng Ihese financial statements, thetrustee$ are required to.. sdqctsuitsble atccunting PDlicies and then app￿ them CC￿S￿entry,. observe the Methods and principles in the Charities SORP. makeludgements and estlmates thatare reasonable and prudenL stste whether applleable UK Accountin4 Standards have beTh followed, subject to any mat•rial dep•rtures dlxlosed and explained In thefinancial siatements,. prepare the financlal ststements on the 8oln8 cvncern basls unless r( is iTrapproprfate to presurne that the tharjtable company wll COn￿nUe In operatIc￿. The trustees are responsible for keepln8 proper accountlnz records that dlsclose with reasonable acojracy at •ny tim• thé flnanclal pos￿0￿ ol the charitable cornpèTry and enable them to ensure that the flnancial statements compfy with the Comp•nie5 AO 2006. The trustees are also responslble for s8uardlng the assets of the charltable company and hence for tsking reasonable step5 for the prevenuon and detecbon ol fraud ¥nd other Irre8ularltie5. In so faras thetrustees are aware.. there Is no relevant examlnation Informatlon Ilnformat¢en needed by the tharltable companvs Independent examlners in tonnertlon with prepèrln& thelr reportl ofwhlch the charftable compan¢5 Independentexaminer5 are unaware, and the trustees h•ve taken 411 the steps th)t they ought t¢ have taken to make themselves aware of any rèlevant e￿ana10ft Informa￿1)n and to establish thatthetharitable compaThs Indep•ndenr ¢¥•mlners are •ware ofth* Inforfflaiion. Th15 report has been prepared In attordance wlth the spedal Pro￿￿On5 lor small companle5 under Part IS of the Companies Act 2006. pproved by the board on I l. I L . 2024 and sl¢ned on th•lr behalf by. Profe55or Toby Seddon Chalrperson of Trustees 13

RELEASE Lg6AL EMERGENCY ANO DRUG5 SERVICE LIMITED INDEPENDENT EXAMINER5 REPORT YEAR ENDED 31 MARC.4 2Q24 I report to the trusteès on my eXamin￿On of tha at¢ounts of Release Le831 Emergerscy and Drugs Serte ￿.rnited for the year ended 31 March 2024. RFSPECTIVE RESPONSIBILMES OFTRUMESAND EXAMINER A5 the chariws Trustees of Release Legal Emergencw and Dru&4 Servlce knmlted land also its threttor5 for the purposes of crynpany lawl you Ife respon51blefor the preparation of the accounts accordincewith the requlremems of the Companies Art 20061'the 2006AcVI. The charftys trustee5 conslder thatan audltls not required for th￿ year unde¥ 5ectlon 144 01 the Charitle5 Act 2011 (the Char￿¥ Attl and that an independent examinatlon Is needed. HavinÉ Satisfied myself that the accounts of Release Le8al EmergenLy and Dru8$ Service Umited are notrequlred to be audlted under Part 16 of the 21J)6 Art and are eliwble for Independent examlnatlon, I report In respectof my examlnation of yeur charW5 accounts •5 carried out under section 145 of the Charities Act 2011 (the 2011 Arfl. In carryin8 out my examIna￿an I have followed the Direttions 8lven by the Charitycommisslcn under section 14515llbl of the 2011 Act IND£peNDENTEWIINEwssfATEMENT Slnce Release Leyl Emerzency and Dru8s Sèrvice Umited's Inc¢me exceeded £250.OJO your earnlneT mys¢ be a member ￿ • bo lthd ifi sec¥on 145 of the 2011 AtL I coTrfirm that l arn quallfled th underkke the examinatlon because l am a fellow member of the A$5¢Ciatlon of Ch•rlty Independent E￿rnInr$, whlch Is one olth• Il$ted bodSes. I have compl•ted my examln•iit)n. I confirni th•t no matrers h•ve c¢me to my ittentlon connedon wlth the examlnaith thin8 me ￿U$¢ to b•ll•v¢.' l. •ccountln4 records were not keptln respect of Rele0se Le8al Emer8en£y and Drugs Serylce Umf(ed as reoulred by sectton 386 ofthe 2006Ac¢' or 2. the accounts do notaccord wlth those record5,' or 3. the accounts do noi compty wlth the accounting requirements of st£Jon 396 olthe 2(X16 Actother than any rtqylr•m•nt thatthe iccounts ¥e a'true and fair vlew. whith Is Thot a rnatter consldered as part ol an Independent examlnatlon.. or 4. tho iccounts have not bt•n prepartd In ¥ccordance wlth the rnethods and prln¢iphsof the Statem•nt ol Recomm•Thded Pra￿1¢¢1¢r ¥c<ountifi¢aTrd reportlns by charlties lapplicableto chrlll•s pr•parlTh8thelr accounts In •c¢¢rdancewlth the Flnanclal Repor￿￿$standard •ppli£able in the UK and Republk of Irel•nd IFRS 10211. I have no Concerns and have come across no other matter5 In connethon wlth the examlnadon to which atttntlon should be drawn In thls reporr In Order to enab￿ a proper understsndlfi¢ otthe ¥ccountsto be reathed. ln4p•nd￿t EYami*er$ LtLI Unlt 2. Broèdbridy Business Centre Delllng Lane Bosharn West Su55ex P018 8NF Date.. $TylOI 14

RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED

STATEMENT OF FINANCIAL ACTIVITIES YEAR END 31 MARCH 2024

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Unrestricted Designated Restricted TOTAL TOTAL
Notes Funds Funds Funds 2023/24 2022/23
£ £ £ £ £
Income and Endowments from:
Donations, Grants and Legacies 2a 80,496 62,116 258,389 401,001 732,649
Charitable Activities 2b 28,697 17,002 203,462 249,161 203,037
Other Trading Activities 2c 119 - - 119 481
Investments 2d 7,666 - - 7,666 1,586
Other 2e 465 1,048 - 1,513 969
Total 117,443 80,166 461,851 659,460 938,722
Expenditure on:
Raising Funds 3a 18,415 5,777 387 24,579 19,527
Charitable Activities 3b 295,517 118,863 430,101 844,481 730,915
Other 3c - - - - 591
Total 313,932 124,640 430,488 869,060 751,033
Net income/(expenditure) (196,489) (44,474) 31,363 (209,600) 187,689
Transfers between funds 10,11 (92,933) 81,237 11,696 - -
Other recognised gains/losses
Gains/(losses) on revaluation of fixed assets - - - - -
Gains/(losses) on investment assets - - - - -
Net movement in funds (289,422) 36,763 43,059 (209,600) 187,689
Reconciliation of funds:
Total funds brought forward 624,151 - 26,868 651,019 463,330
Total funds carried forward 334,729 36,763 69,927 441,419 651,019
----- End of picture text -----

Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.

The notes on pages 17 to 27 form part of these financial statements.

15

REL£ASE LEGAL EMERGENC¥ AIJD ORUGS SERVICE LIMITEO BALANCE SHEET YEAR END 31 MARCH 2024 Company regSstratioTr no.. 1966619 Llnrestricted Desi￿ated Funds Funds Restritted Funds 31-Mar-24 Tot31 514￿ar-23 Total Flxed Ass TOn￿ble assets 12,410 12,410 32.537 Currènt Assets Cash at bank and In hand Debtc￿5 Total Currtnt Axets 327.802 36.763 69.927 434,492 584,405 51.732 Credltofs: amounts falllng duè withln ono year NEfcuRRENT ASSETS 27,307 27,307 17,655 322,319 36,763 65,927 429,OD9 618,482 TOTALASSEfs less current Ilabllltle5 .927 65¥ NEfASSErs Fundi of th• Charfty General Fund5 Desi8nated Funds Restrirted Funds 334,729 xo li 334,719 36,763 59,927 36,763 624,151 69.927 26.868 Totsl Funds Dlr¢rtWs' R4synilbMItI•A.' The dlrectors are satlsfied that for the year tnded on 31st March 2024 the charitable company w05 eDtitJÈd to exemptlon from tht requlrem4nt to obtaln an audlt under sethon 4T1 af the Companles Act 2006 and that no memb•r or mernb+r5 ha¥e requlred the company to obttin an audlt of Its accounts lor the year In question In accofd•nce wlth seclon 476 of the Act. However, In ac¢ordance with 5ectlon 145 of the Charrtie5 Act 2011. the accounts have been Kamlned by an Independent ÉM?mlner whwe report appears on pale 14. The dirertor5 acknowledge thelr responslblllty fer tomplyln¢ wlth the rtquirtments of thè Companlès Act 2tl]6 wlth fespètt to actountlng records and the prep•ratlM ol a¢¢ounts. The accounts have been prepared In accordance wlth the provlslons ln Part 15 of the Cornpanles Art 2Q06 appllcable to companles sublert to the small companies ro6ime and In accordance wlth Accountlns and Reportlng by Charttle5'. Ststement of Recomrnended Prartlce applitabk to Cha¢￿e5 preparlng th¢lr accounts in accerdance with FRS IQ2 leffecive l January 20191- ICh3ritles 50RP IFRS IQ211 and the Charities Act 2011. Th• dir•rtor5 acknowl•di• their réspons1bllty for en5urlni that the comp•ny keeps proper accounfjn¢ records whlch comply wlth section 386 of the Att and lor preparin8 financlal 5taternents whith live • irue and fralr witw ol the state of aff•irs ot the company as at the •nd of the thnanclal year and If Its profit and loss for the flnancl31 year In accordance w)th the requlrernents of 5ertlon5 394 and 395 and whlch otherwbe comply wth the regulcements of the CompanlesAct 2006 relatlngto accounts. $0 lar as applicable to the tompany. Approved bythè Dlrectors on the...................-......,...... Sltned on th•ir bih3lf by Oirttor.......................,. Print Name.. 16

RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS YEAR END 31 MARCH 2024

Basis of preparation:

The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime and in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to Charities preparing their accounts in accordance with FRS 102 (effective 1 January 2019) - (Charities SORP (FRS 102)) and the Charities Act 2011.

Advantage has been taken of Section 396(5) of The Companies Act 2006 to allow the format of the financial statements to be adapted to reflect the special nature of the charity's operation and in order to comply with the requirements of the SORP.

Release Legal Emergency and Drugs Service Limited meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.

Going concern

Preparation of the accounts is on a going concern basis. The Trustees are of the view that the level of reserves will support the charity going forward.

Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period.

Material prior period errors

No material prior year errors have been identified in the reporting period.

1. ACCOUNTING POLICIES

The particular accounting policies adopted are set out below.

Income

Recognition of Income

These are included in the Statement of Financial Activities (SOFA) when:

· the charity becomes entitled to the income;

· it is more likely than not that the trustees will receive the resources; and

· the monetary value can be measured with sufficient reliability.

Offsetting

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.

Grants and Donations

Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS 102 SORP).

Revenue and Capital Grants

Revenue and Capital grants are recognised as income when notification is received. The income is matched with the relevant expenditure for which the grant has been received. Capital grants are credited to restricted funds. Depreciation of fixed assets purchased with the capital grants is then charged to these funds.

Tax reclaims on Donations and Gifts

Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.

Contractual Income and Performance Related Grants

This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions.

Legacies

Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met.

Government Grants

The charity has not received government grants in the reporting period.

Donated goods

Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.

Donated Services and Facilities

Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably.

Volunteer Help

The value of any voluntary help received is not included in the accounts but is described in the Directors' annual report

17

RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS YEAR END 31 MARCH 2024

Deferred Income

Deferred income arises on income received but which may be allocated to a number of future periods in accordance with the terms of the grant or donation. The element of the income that is for a future period is deferred so as to match it to the periods covered by the terms of the income.

Income from interest, royalties and dividends

This is included in the accounts when receipt is probable and the amount receivable can be measured reliably.

Insurance claims

Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS 102 SORP) and are included as an item of other income in the SoFA.

Expenditure and liabilities

Where possible, expenditure is allocated specifically to the relevant activities for which it is incurred. Where costs cannot be directly attributed they have been allocated to activities on a basis consistent with the use of the resources. Overhead costs in the statement of financial activities are apportioned on the basis of staff time spent on each activity.

Liability recognition

Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

Governance Costs

Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.

Grants with Performance Conditions

Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output.

Grants Payable without Performance Conditions

Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised.

Employee benefits

Short term benefits including holiday pay are recognised as an expense in the period in which the service is received.

Redundancy cost

The charity made no redundancy payments during the reporting period.

Deferred income

No material item of deferred income has been included in the accounts.

Legal status of the charity

The charity is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.

Stocks and work in progress

Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value.

Debtors

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

Fixed Assets

Tangible fixed assets for use by the charity

These are capitalised if they can be used for more than one year, and cost at least £500. They are valued at cost or, if gifted, at the value to the charity on receipt.

Depreciation is calculated at a rate to write off the cost of tangible fixed assets on a straight line basis over their estimated useful lives. The rates applied per annum are as follows:

Fixtures, Fittings and Equipment

straight line basis

25%

18

RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS YEAR END 31 MARCH 2024

----- Start of picture text -----
2. INCOME AND ENDOWMENTS FROM: Note Unrestricted Designated Restricted TOTAL TOTAL
Funds Funds Funds 2023/24 2022/23
£ £ £ £ £
a) Donations, Grants and Legacies
Donations:
Other Small Donations 4,028 208 - 4,236 2,152
Donation received for funeral - 3,000 - 3,000 -
Grants:
AB Charitable Trust 25,000 - - 25,000 -
Access to Justice 30,000 30,000 72,196
Barrow Cadbury Trust - - - - 7,333
City Bridge Trust - - - - 51,030
Community National Lottery - - 109,960 109,960 111,785
Esmee Foundation 50,000 - - 50,000 65,000
Geneva Institute - - 18,000 18,000 -
Justice Fellowship - - - - 5,000
Legal Education Foundation - - 40,000 40,000 -
Lloyds Foundation - - - - 52,250
London Legal Support Trust - - 10,523 10,523 10,831
Open Society Foundation - 58,908 - 58,908 323,572
Refugee Action - - 14,981 14,981 -
Trust for London - - 34,925 34,925 31,500
Legacies 1,468 - - 1,468 -
80,496 62,116 258,389 401,001 732,649
b) Charitable Activities
Consultancy Training and Conferences - - 17,893 17,893 1,650
Expert Witness Income - 1,792 - 1,792 -
Fundraising Income 47 15,210 - 15,257 -
Hosting and Support Income 18,650 - - 18,650 48,300
Legal Surgery Income - - 172,711 172,711 121,412
Outreach Programmes 10,000 - - 10,000 30,000
Project Income - - 12,858 12,858 1,675
28,697 17,002 203,462 249,161 203,037
c) Other Trading Activities
Online Merchandise 119 - - 119 481
119 - - 119 481
d) Investments
Dividends & Interest 7,666 - - 7,666 1,586
7,666 - - 7,666 1,586
e) Other
Recharge of Expenses 218 - - 218 500
Sundry & Miscellaneous Income 247 1,048 - 1,295 469
465 1,048 - 1,513 969
----- End of picture text -----

19

RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS YEAR END 31 MARCH 2024

----- Start of picture text -----
3. EXPENDITURE ON:
Note Unrestricted Designated Restricted TOTAL TOTAL
Funds Funds Funds 2023/24 2022/23
£ £ £ £ £
a) Raising Funds
Consultancy Fees 1,311 5,676 - 6,987 2,446
Hospitality 2,143 - - 2,143 2,918
Marketing 2,814 101 387 3,302 2,564
Staff Costs - Fundraising 12,147 - - 12,147 11,599
18,415 5,777 387 24,579 19,527
b) Charitable Activities
Furthering charity aims
Bank Charges 151 - - 151 165
Donations passed on for funeral - 3,000 - 3,000 -
Fundraising Costs - 1,910 - 1,910 -
Harm Reduction Hub - 576 - 576 -
Hospitality (UK) - 98 - 98 -
Licences & Permits 159 - - 159 -
Memberships and Subscriptions 1,509 - 3,067 4,576 2,114
Open Society Foundation - Fellowship programme costs - 5,158 - 5,158 -
Printing and Reproduction 9,157 1,817 2,113 13,087 587
Professional Fees 2,025 - 1,331 3,356 10,488
Project Costs 130 14,296 417 14,843 12,865
Publications & Resources 50 38 301 389 538
Repairs and Maintenance 1,383 957 2,340 -
Staff Costs 186,861 79,379 356,346 622,586 510,373
Training & Certification 59 - 3,723 3,782 4,153
Volunteers Expenses 72 146 218 -
Support Costs
Bad Debts - - - - 3,888
Bank Charges 281 - - 281 308
Computer and Internet 7,313 890 14,296 22,499 17,046
Conference Costs 2,425 8,985 135 11,545 8,777
Depreciation Expense 20,127 - - 20,127 23,265
Insurance Expense 2,394 - 3,590 5,984 5,832
Miscellaneous 687 5 80 772 1,502
Non-Recoverable VAT 6,014 - - 6,014 6,914
Office Expenses and Rent 27,414 - 38,118 65,532 88,527
Other Premises Costs incl Utilities 12,981 - - 12,981 11,647
Postage and Couriers 333 1,339 403 2,075 495
Telephone 17 - 2,356 2,373 4,882
Travel 159 265 3,679 4,103 3,297
Charity governance
Independent Examination & Accountancy Fees 1,670 - - 1,670 1,640
Legal & Professional Fees - 150 - 150 13
Staff Costs 12,147 - - 12,147 11,599
295,517 118,863 430,101 844,481 730,915
c) Other
Sundry Expenses - - - - 591
- - - - 591
----- End of picture text -----

20

RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS YEAR END 31 MARCH 2024

4. SUPPORT AND GOVERNANCE COSTS

----- Start of picture text -----
||||| |---|---|---|---| |Support|Governance|Total| |£|£|£| |Office & administration|154,286|-|154,286| |Independent examiners fees|-|1,670|1,670| |Legal & Professional Fees|-|150|150| |Staff Costs|-|12,147|12,147| |154,286|13,967|168,253|

----- End of picture text -----

5. DETAILS OF CERTAIN TYPES OF EXPENDITURE

Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner

----- Start of picture text -----
||| |---|---| |2023/24|2022/23| |£|£| |1,890|1,860| |-|-| |-|-| |-|-|

----- End of picture text -----

6. TANGIBLE FIXED ASSETS

----- Start of picture text -----
|||||| |---|---|---|---|---| |General Fund Restricted Fund|Total| |Equipment|Equipment| |£|£|£| |Cost|01-Apr-23|163,609|-|163,609| |Additions|-|-|-| |Transfers|-|-|-| |Cost at|31-Mar-24|163,609|-|163,609| |Depreciation|01-Apr-23|131,072|-|131,072| |Charge|20,127|-|20,127| |On Disposals|-|-|-| |Depreciation at|31-Mar-24|151,199|-|151,199| |Net Book Value|31-Mar-24|12,410|-|12,410| |Net Book Value|31-Mar-23|32,537|-|32,537|

----- End of picture text -----

The annual commitments under non-cancelling operating leases and capital commitments for the next financial year are as follows: 31st March 2024 : Property Lease £75,000 31st March 2023 : Property Lease £75,000

7. CASH AT BANK AND IN HAND

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |Unrestricted|Designated|Restricted|Total|Total| |Fund|Fund|Fund|31-Mar-24|31-Mar-23| |£|£|£|£|£| |Cash at Bank and in Hand|327,802|36,763|69,927|434,492|584,405| |327,802|36,763|69,927|434,492|584,405|

----- End of picture text -----

8. DEBTORS AND PREPAYMENTS

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |Unrestricted|Unrestricted|Restricted|Total|Total| |Fund|Fund|Fund|31-Mar-24|31-Mar-23| |£|£|£|£|£| |Prepayments|18,750|-|-|18,750|18,750| |Trade Debtors|-|-|-|-|29,840| |VAT Refund|786|-|-|786|854| |Employee Loan|2,288|-|-|2,288|2,288| |21,824|-|-|21,824|51,732|

----- End of picture text -----

21

RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS YEAR END 31 MARCH 2024

9. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade Creditors
Independent Examiners Fees
Other Creditors
PAYE, NI and Student Loan Deductions
10. DESIGNATED FUNDS - CURRENT YEAR
Harm Reduction Fund
HRH Event Fund
Open Society Foundation Fund
Asian Fellowship Fund
Talking Drugs Fund
International Project Fund
Gary Sutton Legacy Fund
Funeral donation passed on
10a) DESIGNATED FUNDS - PREVIOUS YEAR
Gary Sutton Legacy Fund		 Balance
Income
01-Apr-23
£
£
-
10,674
-
4,743
-
-
-
1,792
-
1,049
-
58,908
-
-
-
3,000
-
80,166
Balance
Income
01-Apr-22
£
£
12,500
-
12,500
-		 Unrestricted
Designated
Restricted
Total
Total
Fund
Fund
Fund
31-Mar-24
31-Mar-23
£
£
£
£
£
7,700
-
-
7,700
628
1,890
-
-
1,890
1,860
2,699
-
-
2,699
2,390
15,018
-
-
15,018
12,777
27,307
-
-
27,307
17,655
Purchase of
Expenditure
Expenditure
Transfer Btw
Balance
Fixed Assets
(Depreciation)
Funds
31-Mar-24
£
£
£
£
£
-
(8,674)
-
-
2,000
-
(4,743)
-
-
-
-
(4,405)
-
4,405
-
-
(17,780)
-
15,988
-
-
(49,393)
-
48,344
-
-
(24,145)
-
-
34,763
-
(12,500)
-
12,500
-
-
(3,000)
-
-
-
-
(124,640)
-
81,237
36,763
Purchase of
Expenditure
Expenditure
Transfer Btw
Balance
Fixed Assets
(Depreciation)
Funds
31-Mar-23
£
£
£
£
£
-
(12,500)
-
-
-
-
(12,500)
-
-
-

All expenditure has been spent on the purposes designated by the Trustees. Designated funds are wholly represented by cash reserves of the charity. The Trustees plan to spend the balances held at 31st March 2024 on international projects and harm reduction projects as shown above.

22

RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS YEAR END 31 MARCH 2024

11. RESTRICTED FUNDS - CURRENT YEAR

Lottery Fund
City Bridge Trust
Geneva Institute
I-Host
Justice Fellowship Fund
Legal Outreach Services
Trust for London		 Balance
Income
Purchase of
Expenditure
Transfer In
Transfer Out
Balance
01-Apr-23
Fixed Assets
31-Mar-24
£
£
£
£
£
£
£
-
109,960
-
(103,299)
11,639
-
18,300
8,100
-
-
(8,100)
-
-
-
-
18,000
-
-
-
-
18,000
(57)
12,858
-
(12,858)
57
-
-
-
40,000
-
(40,000)
-
-
-
16,200
246,108
-
(231,876)
-
-
30,432
2,625
34,925
-
(34,355)
-
-
3,195
26,868
461,850
-
(430,488)
11,696
-
69,927

2023/24: The transfers represent:

Lottery Fund : The transfer represents a carry forward of restricted funds into the next financial year as the funding is from June to May I-Host Fund - to clear small overspend in previous years

The Restricted Project Funds comprise of grant funding received for the specific projects that Release administers. These funds are as follows:

Lottery Fund - this funding is granted for legal welfare services

City Bridge Trust (Legal) - The funding is for 5 years which commenced 01 June 2018 towards a solicitor salary to develop and deliver the legal welfare outreach service into 3 designated boroughs (Westminster, Waltham Forest and Tower Hamlets) in London. Geneva Institute - this funding is for the Agreement for Global Commission on Drug Policy: Report 2024.

iHOST ( Improving Hospital Opioid Substitution Therapy: the funding is for the implementation and assessment of an intervention to reduce late presentations, discharges against medical advice and repeat admissions among people who use opioids. Justice Fellowship - this funding is the help accessing legal support grant

Legal Outreach Services:

The following organisa�ons, trusts & founda�ons contributed to the Legal Outreach Service:

Access to Justice Royal Borough of Greenwich Camden & Islington NHS Foundation Refugee Action City Bridge Trust Change, Grow, Live (CGL) in Brent, Camden, Ealing & Newham South London & Maudsley NHS Foundation (Lambeth) Cranstoun V-I-A London Legal Support Trust We are With You

Trust for London (Legal) - The trust under their Decent Living Standards initiative is funding delivery of a 3 year continuation and development enhanced specialist social security legal advice service commencing from June 2021 for people who have a history of drug/alcohol dependency, providing casework and representation at first tier and upper tribunal.

11a) RESTRICTED FUNDS - PREVIOUS YEAR

Barrow Cadbury Trust (Y-stop)
City Bridge Trust
I-Host
Legal Outreach Services (Other)
Trust for London		 Balance
Income
Purchase of
Expenditure
Transfers In
Transfers out
Balance
01-Apr-22
Fixed Assets
31-Mar-23
£
£
£
£
£
£
£
5,500
7,333
(4,258)
(8,575)
-
(4,258)
-
7,867
48,600
-
(48,367)
-
-
8,100
-
-
-
(57)
-
-
(57)
28,207
321,224
(13,694)
(327,205)
7,668
(13,694)
16,200
5,250
31,500
-
(34,125)
-
-
2,625
46,824
408,657
(17,952)
(418,329)
7,668
(17,952)
26,868

2022/23: The transfers represent:

Barrow Cadbury Trust Fund and Legal Outreach Services (other) : assets purchased and transferred to general funds. The terms of any restriction were fulfilled once the fixed assets were purchased.

The restricted funds have been spent in accordance with the purpose they were given. The closing balance of restricted funds at 31st March 2024 and 31st March 2023 is wholly represented by cash reserves.

23

RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS YEAR END 31 MARCH 2024

12. ANALYSIS OF STAFF COSTS AND THE COST OF KEY PERSONNEL

----- Start of picture text -----
|||| |---|---|---| |2023/24|2022/23| |£|£| |Gross Wages and Salaries|574,908|475,619| |Employer's National Insurance Costs|57,688|49,833| |Less HMRC Incentive|(5,000)|(5,000)| |National Insurance Recovery (SMP)|-|-| |Employer's Pension Contributions|14,589|11,101| |642,185|531,553| |Number of employees who were employed:| |2023/24|2022/23| |Maximum number of employees during the year|19|20| |Average number of employees during the year|17.25|16.25| |Staff are paid through the PAYE system.|

----- End of picture text -----

Number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards:

----- Start of picture text -----
||| |---|---| |Band|Number of employees| |£60,000 to £69,999|1| |£70,000 to £79,999|0| |£80,000 to £89,999|0| |£90,000 to £99,999|0| |£100,000 to £109,999|0|

----- End of picture text -----

The key management personnel of the charity comprise the Trustees, the Executive Director and the Head of Legal Services. No Trustees received remuneration. The total employee benefits (including employer national insurance and employer pension contributions) of key management personnel of the charity was £68,582 (2022/23: £76,465).

The charity makes pension contributions for employees into individual personal pension plans. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme. The amount charged in the financial year end 31st March 2024 was £14,589 (2022/23: £11,101). The charity is under no further obligation to make any extra payments irrespective of how that pension fund performs. The assets of the scheme are held separately from those of the company in independently administered funds.

13. TRUSTEES AND OTHER RELATED PARTIES

----- Start of picture text -----
||||| |---|---|---|---| |2023/24|2022/23| |Number of Trustees who were paid expenses|-|-| |Total amount paid|£|-|-|

----- End of picture text -----

No payments were made to Trustees or any persons connected with them during this financial period. No material transaction took place between the organisation and a Trustee or any person connected with them.

24

RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS YEAR END 31 MARCH 2024

14. MOVEMENT IN FUNDS - CURRENT YEAR

The Company is Limited by Guarantee (1966619) and is a Charity registered with the Charity Commission (801118) and does not have a Share capital and has no income subject to Corporation Tax.

Current year movement in funds
Unrestricted Funds
General Funds
Designated Funds
Restricted Funds
Restricted Funds		 At
Net movement Transfers btw
01-Apr-23
in funds
funds
£
£
£
624,151
(196,489)
(92,933)
-
(44,474)
81,237
26,868
31,363
11,696		 At
31-Mar-24
£
334,729
36,763
69,927
TOTAL FUNDS 651,019
(209,600)
-		 441,419
Net movement in funds, included in the above are as follows:
Income
Expenditure
Movement in
funds
£
£
£
Unrestricted Funds
General Funds
117,443
(313,932)
(196,489)
Designated Funds
80,166
(124,640)
(44,474)
Restricted Funds
Restricted Funds
461,851
(430,488)
31,363
TOTAL FUNDS 659,460
(869,060)
(209,600)
14. MOVEMENT IN FUNDS - PRIOR YEAR
Comparatives for movement in funds
Unrestricted Funds
General Funds
Designated Funds
Restricted Funds
Restricted Funds		 At
Net movement Transfers btw
01-Apr-22
in funds
funds
£
£
£
404,006
209,861
10,284
12,500
(12,500)
-
46,824
(9,672)
(10,284)		 At
31-Mar-23
£
624,151
-
26,868
TOTAL FUNDS 463,330
187,689
-		 651,019
Net movement in funds, included in the above are as follows:
Income
Expenditure
Movement in
funds
£
£
£
Unrestricted Funds
General Funds
530,065
(320,204)
209,861
Designated Funds
-
(12,500)
(12,500)
Restricted Funds
Restricted Funds
408,657
(418,329)
(9,672)
TOTAL FUNDS 938,722
(751,033)
187,689

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RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS YEAR END 31 MARCH 2024

15. RISK ASSESSMENT

The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.

16. RESERVES POLICY

The Trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs. Further detail is provided in the Annual report.

17. PUBLIC BENEFIT

The charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in the Annual report.

18. EVENTS AFTER THE END OF THE REPORTING PERIOD

There are no events that require disclosure.

26

RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED

STATEMENT OF CASHFLOWS YEAR END 31 MARCH 2023

----- Start of picture text -----
2023/24 2022/23
£ £
Cash used in operating activities (a) (157,579) 199,557
Cash used from investing activities
Interest income 7,666 1,586
Purchase of tangible fixed assets - (20,687)
Disposal of tangible fixed assets - -
Cash provided by (used in)
investing activities 7,666 (19,101)
Cash flows from financing activities
Introduction/(Repayment) of long term borrowing - -
Cash used in financing activities - -
Increase/(decrease) in cash and
cash equivalents in the year (149,913) 180,456
Cash and cash equivalents at the
start of the year 584,405 403,949
TOTAL cash and cash equivalents
at the end of the year (b) 434,492 584,405
(a) Reconciliation of net movement in funds to net cash flow from operating activities
2023/24 2022/23
£ £
Net movement in funds (209,600) 187,689
Add back depreciation charge 20,127 23,265
Deduct interest income shown
in investing activities (7,666) (1,586)
Decrease/(increase) in debtors 29,908 (12,450)
Increase/(decrease) in creditors 9,652 2,639
Decrease/(increase) in donated goods stock - -
Net cash used in operating activities (157,579) 199,557
(b) Analysis of cash and cash equivalents
2023/24 2022/23
£ £
Cash at bank and in hand 434,492 584,405
Fixed Term Bond - -
Total cash and cash equivalents 434,492 584,405
(c) Analysis of net debt
At start Cash flows Acquisition/ New Fair value Foreign At end
of year disposal of finance movements exchange of year
subsidiaries leases movements
£ £ £ £ £ £ £
Cash 584,405 (149,913) - - - - 434,492
Cash Equivalents - - - - - - -
Overdraft repayable on demand - - - - - - -
Loans falling due < 1 yr - - - - - - -
Loans falling due > 1 yr - - - - - - -
Finance lease obligations - - - - - - -
TOTAL 584,405 (149,913) - - - - 434,492
----- End of picture text -----

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