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← Release Legal Emergency And Drugs Service Limited

2025-03-31-accounts

RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED

YEAR ENDED 31 MARCH 2025

Release Drugs, The Law & Your Rights

Company Number 1966619

Charity Number 801118

Financial Statements Year End March 2025

Proudly supported by:

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RELEASE LEGAL Efy'IERGENCY AND DRUGS SERVICE LIMITED
CONTENTS VEAR ENDED 31 MARCH 2025
Pages3 to 16 Trustees Annual Report
Page 17 Independent Examiners Report
Page 18 Statement of Financial Activities
Page 19 Balance Sheet
Page20to 29 Notes to the Financial Statements
Page30 Statement of Cashflows

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TRUSTEE ANNUAL REPORT

RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED
YEAR ENDED 31 MARCH 2025 YEAR ENDED 31 MARCH 2025 YEAR ENDED 31 MARCH 2025
MEMBERS OF THE BOARD AND PROFESSIONAL ADVISERS MEMBERS OF THE BOARD AND PROFESSIONAL ADVISERS MEMBERS OF THE BOARD AND PROFESSIONAL ADVISERS
REGISTERED CHARITY NAME Release Legal Emergency and Drugs Service Limited Release Legal Emergency and Drugs Service Limited
CHARITY NUMBER 801118
COMPANY REGISTRATION NUMBER 1966619
PRINCIPAL & REGISTERED OFFICE 36 Heneage Street
ADDRESS Spitalflelds, London
El SU
TRUSTEES THAT SERVED DURING THE YEAR Bisi Aklntoye
Natasha Dhumma
Roger Galland
Donnchadh Greene
James Hardy (Treasurer)
Peter Krykant
Amber Marks		 to 7th May 2024
David Rowntree
Profes or Toby Seddon
Iman! Robinson
TRUSTEES APPOINTED AFTER BALANCE SHEET DATE Andrew Horne from 23 September 2024
INDEPENDENT EXAMINER Independent Examiners Ltd
The Grain Store, HIiis Barns
Appledram Lane South
Chichester
West Sussex
P0207EG
BANKERS Co-operative Bank PLC
PO Box250
DelfHcuse
Skelmersdale
WN8 6WT
Charities Aid Foundation
25 Kings Hill Avenue
Kings HIii West Malling
Kent
ME194JQ

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RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED

TRUSTEE ANNUAL REPORT

YEAR ENDED 31 MARCH 2025

BOARD REPORT

Looking back over the last year, it has been a tumultuous 12 months across the world, with political volatility, war and conflict, and, at times, a sense of perpetual crisis. Sadly, injustice and suffering have been more evident than ever. The UK has not been immune from these troubles and many public services and charitable organisations have experienced a tough year which, in turn, has been challenging for those people who rely on them. It is a matter of great pride that Release has continued its vital work 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 organisation's core focus since its creation in 1967 and the commitment to keep delivering its mission has never been stronger.

During this year, our legal work has further grown and expanded, the Harm Reduction Hub has gone from strength to strength, and our research and policy work continues to be highly influential. We continue to make a real difference. None of this would be possible, of course, without the outstanding leadership of our Executive Director, Niamh Eastwood, and the hard work from the entire Release team. I am delighted to have the opportunity to thank them sincerely for everything they have done over the last 12 months. I am also fortunate to have been supported by my fellow Trustees who have made chairing the Board a privilege once again. Release is a very special organization that does vital work and we can be confident that, whatever challenges the world presents in the coming year, we will be able to step up and keep making a difference for those most in need.

Professor Toby Seddon Trustee Chairperson

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RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED

TRUSTEE ANNUAL REPORT

YEAR ENDED 31 MARCH 2025

Special Acknowledgement:

I am writing this in November 2025, which is so often the way with these annual reports, and whilst this report reflects our work throughout 2024/25 it would be wrong to not acknowledge the significant loss in the field this year.

Peter Krykant, our friend and Board member died in June of 2025. Peter was a drug user activist who campaigned tirelessly for the rights of people who use drugs at considerable cost to himself, and his loved ones, including his two sons who he adored. He opened the first safer injecting facility in the UK, when in 2020 during the height of the pandemic he took an old, converted ambulance into the centre of Glasgow and started an unsanctioned site. Glasgow's first sanctioned facility opened in January of 2025, and Peter's bravery is one of the reasons the UK now has facility. Peter will be deeply missed by all at Release and the wider harm reduction community, both nationally and internationally. Our thoughts, love and solidarity are with his family.

Peter's death came shortly after my dear friend's Naomi Burke-Shyne. Naomi was the former Executive Director of Harm Reduction International, having previously worked at Open Society on access to justice for key populations. Through the work we became close friends. Then in 2018 HRI, Release and IDPC all moved Into offices together In London. Naomi had that unique gift of bringing people together, of creating alliances that would make the work more effective and just smarter. Her legacy is one of empowerment and solidarity. Across the world she created networks of lawyers working with marginalised groups, she helped build and cement the international community of harm reductionists through HRl's work and conferences, she pushed the human rights discussion in Geneva ensuring that the rights of those in the drugs trade was part of the UN human rights landscape, not just the UNs drug control framework.

The whole harm reduction community misses her. Our love, thoughts and deep respect go to her husband, Matt, and to all her family.

EXECUTIVE DIRECTOR REPORT

In the middle of this deep sadness, the work continued, and I want to thank our fantastic team for stepping in and supporting me and others during these difficult times. From the report you will read about how our legal services have expanded, how the Harm Reduction Hub has supported people to access harm reduction advice and equipment as well as importantly creating a space for care and solidarity, how our research work has deepened whilst also having to- once again -challenge government proposals that hurt some of the most excluded in society. This work Is only possible because of the commitment of the team - our solicitors, trainees and apprenticeships, drugs and harm reduction experts, the management team and our brilliant volunteers.

Ultimately, though it is our clients and hub visitors who keep us grounded, the recognition that they are having to navigate systems that are so harmful and resistant to providing people with the basics, often at the expense of their legal rights, makes this fight so important. I have been struck by how hub visitors have created a community, which has been impossible for so many for so long, simply because space wasn't made available. I continue to hear in this field terms such as "complex service users" or ''hard to reach people," it Is the systems that are complex not people, and services that can be hard to reach -we will continue to challenge these systems, for the rights of all that we work with and for.

Niamh Eastwood - Executive Director

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RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED

TRUSTEE ANNUAL REPORT

YEAR ENDED 31 MARCH 2025

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 2025.

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) legal and harm reduction services to Individuals/groups and 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 Global Commission on Drug Policy.

been awarded the Specialist Quality Mark (SQM), Advice Quality Standard (AQS) and the 'Centre of Excellence' status by the London Legal Support Trust. Individual members of staff have professional memberships with The Solicitors Regulatory Authority, 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.

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.

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RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED

TRUSTEE ANNUAL REPORT

YEAR ENDED 31 MARCH 2025

INTERNSHIPS & VOLUNTEERING

During the financial year, we had over 100 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 client risk, and the appropriate responses and responsibilities to mitigate those risks.

Our strategic plan (20203 to 2026) is also a standing item at each quarterly Board meeting, ensuring Trustees are reviewing areas of activity and 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

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RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED

TRUSTEE ANNUAL REPORT

YEAR ENDED 31 MARCH 2025

Release takes decisions through regular meetings as follows:

APPOINTMENT OF TRUSTEES

The Memorandum and Articles of Association require 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 organisation's activities. This diversification strategy has helped stabilise the organisation, although much of our funding remains tied to time-limited project and activity work. Nevertheless, Release has been successful in securing multi­ year programme and core funding-an achievement attributable to our reputation for developing, delivering, and collaborating on ne\¾ exciting, and impactful work, which continues to be recognised by funders.

Looking ahead, the organisation will be developing new strands of work across different areas of Release, attracting additional funding streams and ensuring we remain relevant. One example is the new Oak Foundation-funded research project exploring the experiences of people who use drugs in hostels, shelters, and local authority accommodation. This project will examine how drug-related housing policies that lead to eviction or refusal to house contribute to homelessness. Ultimately, It aims to provide practical tools for housing providers and local councils to better support people who use drugs and are at risk of being unhoused.

Similarly, funding secured from the Legal Education Foundation in 2024 has enabled us to deliver our new community care legal service. This investment supports training for our legal team so that more staff members are qualified in this area of

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RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED

TRUSTEE ANNUAL REPORT

YEAR ENDED 31 MARCH 2025

RESULTS (excluding restricted funds)

Net outgoing resources of the company for the year were £17,515 (2024- net outgoing resources- £209,600) details of which are given in the financial statements below.

Free reserves at 31st March 2025 amounted to £207,309 (2024 - £322,319) 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 VEAR

The company operated satisfactorily during the year to 31 March 2025.

Release's financial position for 2024-25 remained robust, supported by the continued development of key services­ including legal, drugs, and expert policy work-which has strengthened and diversified our income.

We have been invited to join a growing number of regional tenders for our legal services and were successful in all but one. These contracts carry a minimum term of five years, with possible extensions subject to satisfactory performance.

In addition to expanding the reach of our legal services, we secured-for the first time-a regional contract to deliver our drugs advocacy programme, working with peers and service providers in Bristol. Release looks forward to developing this work further.

Our expertise In harm reduction and drug policy also led to several consultancy engagements to draft and produce policy papers for international bodies.

Throughout the year, we maintained close oversight of expenditure to ensure maximum benefit to the organisation and its beneficiaries.

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

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RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED

TRUSTEE ANNUAL REPORT

YEAR ENDED 31 MARCH 2025

OUR WORK {United Kingdom)

ADVICE & REPRESENTATION SERVICES LEGAL OUTREACH SERVICES

The legal team continued to deliver legal outreach services across London, and via our now established 'virtual' services· available in Maidenhead, Rotherham, Reading, Stoke on Trent, Hull, Stockton on Tees, and Lancashire. The geographic deployment of the virtual services was intentional, with some areas targeted based on multiple deprivation Indicators and

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

During the 12-month period we assisted-1,545 clients with 2712 separate legal issues - 15% (n.231) presented as homeless •.

From the aforementioned services, we recently secured multi-year contracts to provide legal outreach clinics in Lancashire, providing services in Preston, Burnley and Lancaster. The provision of this means we can support more clients in the North of the UK, who otherwise have limited scope in accessing legal support.

Our specialist representation service for social security tribunals, funded by the Trust for London, achieved a 95% success rate for our London clients. In the last year alone, we have secured approximately £296,980 in backdated benefit payments for our clients.

Legal Services Development

We were successfully awarded a legal aid contract for Community Care and Public law in September 2024.

Through obtaining legal aid contracts, we have been able to deliver services for young people aged 16 - 25, as well as providing legal support and representation fo·r clients with disabilities and complex health needs. Our legal aid provision complements our existing London services, providing holistic and different routes for clients' rights to housing, social care support and mental health services to be explored, safeguarded and challenged.

Through developing legal aid work, we have been able to take on referrals of cases through London and virtual services we provide outreach work at, in addition to our existing stream of work through these services. The types of cases we have taken on and successfully settled include challenging gatekeeping of providing assistance to homeless clients without access to online portals to submit homelessness applications; receiving care packages from adult social care; obtaining accommodation for individuals with care needs and no recourse to public funds, and defending young care leavers who were given closure orders to leave their property.

Since October 2024, we have taken on 35 community care cases and 6 public law cases. Through developing legal aid and expanding work into these arears, as an organisation we hope to inspire our upcoming legal advisors and solicitor apprentices to specialise into social welfare, whilst also upholding the rights of our clients.

The development of both community care and public law di;!partments are led by Niresha Umalchelvam. The development of staff, including training, resources and materials to complement learning and expertise for our staff, has been possible through funding received by a grant from Legal Education Foundation.

Our Immigration service has now been developed by Liam Carmody, and with funding from the City Bridge Trust has been implemented In two CGL services In London. We are also about to offer this service to all of the drug and alcohol service providers we operate within in London. This work has only been possible with the financial and technical support of Refugee Action.

Whilst not falling within the financial year 2024 to 2025, we wanted to share a recent acknowledgement of Release's recognised work in this area. Our legal team won an award at WYN Legal's Pro Bono and Parliamentary Reception at the House of lords during Pro Bono Week 2025, for 'outstanding' commitment to Pro Bono initiatives. We also continue to have strong links with universities to provide legal internships for law students interesting In gaining experience In social welfare, immigration, community care and public law.

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RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED

TRUSTEE ANNUAL REPORT

YEAR ENDED·31 MARCH 2025

DRUGS SERVICES

The drug advocacy service is delivered by the Head of Drugs Service, a Drugs Advisor and Advocate, and a Drugs Support Advisor and NSP Specialist who provide one-off harm reduction advice to people through Release's national helpline, anonymous email inbox, and in-person via the Harm Reduction Hub. People contacting the drugs service can also receive bespoke advice and advocacy for accessing drug treatment services, ensuring their voice and needs are centred in their care. The helpline and email advice components of the Drugs service are partially supported by funding provided by Ethypharm.

This year we secured a contract in Bristol to offer a regional advocacy service, with the aim of recruiting a local peer advocate who can offer face to face local advocacy with the support of the Drugs Advisor and Advocate in London. The service begins operation in 25/26.

Harm Reduction Hub.

In 24/25, the Harm Reduction Service continued to provide a needle and syringe programl'{le, with a contract from London Borough of Tower Hamlets (LBTH) to support staff time, volunteer expenses and inventory.

The hub operates from 14:00 to 17:00 Monday to Thursday with combinations of staff and volunteer staffing. Then Friday, Saturday, and Sunday, shifts are set dependent on volunteer availability, and service hours are advertised 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 run by contracted '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.

Advocacy

Release continues to provide a two-part advocacy guide to support people accessing drug treatment, free of cost to directly impacted individuals and grassroots organisations. 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

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 fe dback 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.

Project work

Release's Head of Drugs has been involved in a number of research projects with the London School of Hygiene and Tropical Medicine. One stream of work is around the care people who are on opioid substitute treatment (OST) receive when they are in hospital, with the aim of improving access to medications and ensuring care Is centred in dignity and support. The other project we are involved in relates to the provision of drug-using equipment for people who use crack cocaine. Currently there is very little that UK drug services can offers those who use this drug, and so expanding the types of equipment offered to include safer inhalation pipes is a great way to connect with people using crack cocaine specifically as well as an opportunity to offer a wider range of support and health services to people using drugs collectively.

The Drugs Monitoring Network (DMN) that was established In 2020 to collect Information from people who use drugs and harm reduction workers about changes In the drugs supply continued to report over the last 12 months. The information provided by the DMN informs national alerts by the Office for Health Improvement and Disparities (OHIO), and Release's own harm reduction work. With an Increasingly toxic drug supply, this work Is crucial to ensuring that we know what Is happening as close to real time as possible.

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RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED

TRUSTEE ANNUAL REPORT

YEAR ENDED 31 MARCH 2025

NATIONAL LEGAL AND DRUGS HELPLINE

During 2024/25 we received just over 2,000 contacts through a combination of telephone calls, emails, and online submissions seeking support for a range of issues. 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 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.

RESEARCH & POLICY

Research into the experiences of people who use drugs and are unhoused

Release was delighted to secure a 4-year grant from the Oak Foundation to explore the experiences of people who use drugs who have lost accommodation linked to drug-related housing policies or have been blocked from securing stable accommodation. The first part of the project is a research piece that will interview people, capturing their lived experience and highlighting the harms of punitive housing policies. The team, led by our new Research Lead, Cornelis Rijneveld, will be supported by participatory researchers who have experienced housing tiarms. We will also put a spotlight on pockets of good practice across the UK. The second part of the project, which will commence In 2027, will be to develop good practice guides and materials to support those working in the housing sector to ensure services are working in an inclusive manner.

Wider policy and research work

Release has worked Independently and in partnership with other NG Os to provide expert input to a range of committees and consultations. Our work has spanned local, national and international levels. We are always focussed on ensuring policy makers are provided with the evidence to support public health and human rights approaches to drug use, the most up to . date information on drug use and its Impacts, and the real-life impact of their policies on our client group. We also respond to legislative changes that are not directly related to drug policy but to other legislative changes that have a direct and disproportionate impact on people who use drugs. This work Is reactive to political and social movements, and this year has focused primarily on changes In anti-social behaviour policing and changes to benefits entitlement.

Policy work:

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RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED

TRUSTEE ANNUAL REPORT

YEAR ENDED 31 MARCH 2025

As outlined below Release expertise has resulted in us working on international policy papers for the Global Commission on Drugs and UNAIDs.

RELEASE WEBSITE AND SOCIAL MEDIA PLATFORMS

The Release website remains an important resource for people seeking information about drugs and the law. Between 1 April 2024 and 31 March 2025, it attracted 344,000 unique visitors. In a shift from previous years, the most viewed pages were within our Drugs A-2 section, demonstrating that people are actively seeking credible, reliable information on drugs alongside harm reduction advice.

Content on the site is frequently updated to reflect changes in the law relevant to people who use drugs, as well as to share policy developments connected to our work.

Our social media presence has also evolved in response to the changing digital landscape. The organisation has stepped back from X and is now focusing on sharing content through lnstagram and Bluesky

OUR WORK (INTERNATIONAL)

Fellowship Programme

Since 2014, Release has delivered Drug Policy Fellowship Programmes for professionals working in sectors related to drug policy and harm reduction. The core aim of the programme is to share learning, build knowledge, and exchange strategies for developing drug policies grounded in public health and human rights. For more than a decade, we have welcomed fellows from countries across Latin America, Asia, and Africa.

Each iteration of the Fellowship expands the growing pool of high-profile drug policy advocates globally, many of whom do not work full-time on drug-related issues but operate in closely connected fields. This year, we welcomed four outstanding fellows from Ghana, South Africa, and Kenya. During their time in the UK, the fellows met with NGOs working in drug policy, harm reduction, and human rights.

Expert NGO Support

Release continues to provide expert support to NGOs in other countries working to advance efforts to decriminalise people who use drugs: Last year, we offered advice to colleagues in Malaysia, Brazil, Iceland, and Ireland.

Release's Executive Director, along with one of our apprentice solicitors, Fenelia Sentance, served as technical consultants to the Global Commission on Drug Policy, co-authoring its 2024 report ——— Bevond Punishment: From Criminal Justice Responses to Drua Policv Reform.

We were also delighted to join a consortium with the International Network of People who Use Drugs (INPUD) and the International Centre on Human Rights and Drug Policy, which successfully tendered to draft UNAIDS' technical guidance on drug decriminalisation.

TALKING DRUGS

Release's online international platform, TalkingDrugs-a global multilingual news and analysis platform covering drug policy developments-continued to report on drug policy and harm reduction issues from around the world.

The website revamp in 2023/24 led to a modest increase in traffic between April 2024 and March 2025, with 162,000 individual visitors, a 5% rise on the previous year. This follows the significant growth seen in 2023/24, when readership increased by 267%.

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RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED

TRUSTEE ANNUAL REPORT

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Active users,. by Country
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YEAR ENDED 31 MARCH 2025

0 ..

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COUNTRY ACTIVE USERS
-.... ---- .. - . ···················
Russia 21K
coon United States 17K
Japan 16K
United Kingdom 16K
Germany 11K
—
Poland 9.4K
Italy 5.6K
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Once again, Russian readers were our largest single-country audience, representing 13% of total visitors. Thanks to avoiding a news block in Russia and the work of excellent language-specific editors, TalkingDrugs has become a key source of information for drug policy advocates there.

We also saw notable growth in our Japanese audience, largely driven by interest in a story about crack cocaine use in Brazil.

Across social media, TalkingDrugs maintains a strong brand identity and consistent posting schedule. On lnstagram, our audience has grown to 6,500 followers, a 20% increase compared with the previous year.

The platform continues to rely on a mix of paid and unpaid writers-supporting emerging researchers to develop their skills while commissioning established journalists to reinforce TalkingDrugs' reputation as an authoritative source of drug policy analysis.

Looking ahead, we plan to evolve TalkingDrugs into more of a community hub where other NGOs working in drug policy and harm reduction can share updates, news, and events. This approach recognises the increasingly limited space available within both digital and mainstream media.

MEDIA WORK

Release staff provided comment and interviews to all the major newspapers including the Guardian, the Times, the Independent and the Evening Standard. Local press also sought comment on issues related to drugs, drug policy and harm reduction. TV appearances were made by the staff on various news programmes including ITV and Channel 5. The newly launched Harm Reduction Hub was featured in a Guardian short.

EVENTS, CONFERENCES AND SEMINARS

Staff continued to participate in conferences and seminars related to harm reduction and drug policy both internationally and nationally. Release staff provided evidence to several UN treaty bodies and agencies, highlighting the UK experience and the human rights abuses and failing related to drug policies. Oral testimony was provided to the Human Rights Council, Committee on the Elimination of Racial Disparities, the Committee on Economic, Social and Cultural Rights.

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 !CT estate of the organisation.

DONORS

Release would like to thank all of our funders who have supported us through the last 12 months.

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RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED

TRUSTEE ANNUAL REPORT

YEAR ENDED 31 MARCH 2025

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

Natasha Dhumma Roger Galland Donnchadh Greene Andrew Horne (Treasurer) Peter Krykant Amber Marks David Rowntree Professor Toby Seddon (Chairperson) lmani Robinson

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RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED

TRUSTEE ANNUAL REPORT

YEAR ENDED 31 MARCH 2025

RESPONSIBILmES OF THE TRUSTEES

The trustees (who are also the directors of Release Legal Emergency and Drugs Service Limited 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:

select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charities SORP; make Judgements and estimates that are reasonable and prudent; state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained In the financial statements; prepare the financial statements on the going concern basis unless It Is Inappropriate to presume that the charitable company will continue In operation.

The trustees are responsible for keeping proper 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. The trustees 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:

there Is no relevant examination information (information needed by the charitable company's independent examiners In connection with preparing their report) of which the charitable company's Independent examiners are unaware, and the trustees have taken all the steps that they ought to have taken to make themselves aware of any relevant examination Information and to establish that the charitable company's Independent examiners are aware of that Information.

This report has been prepared In accordance with the special provisions for small companies under Part 15 of the Companies Act

2006. Approved by the board on 15/12/25 and signed on their behalf by:

Professor Toby Seddon Chairperson of Trustees

16

RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED

INDEPENDENT EXAMINERS REPORT

YEAR ENDED 31 MARCH 2025

I report to the trustees on my examination of the accounts of Release Legal Emergency and Drugs Service Limited for the year ended 31 March 2025. RESPECTIVE RESPONSIBILITTES OF TRUSTE S AND EXAMINER

As the charity's Trustees of Release Legal Emergency and Drugs Service Limited (and also Its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). The charity's trustees consider that an audit Is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination ls needed.

Having satisfied myself that the accounts of Release Legal Emergency and Drugs Service Limited are not required to be audited under Part 16 of the 2006 Act and are eligible for Independent examination, I report In respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have f[o] llowed the Directions given by the Charity Commission under section 145(S)(b) of the 2011 Act. INDEPENDENT EXAMINER'S STATEMENT

Since Release Legal Emergency and Drugs Service Llmlted's gross Income exceeded £250,00 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a fellow member of the As ociation of Charity Independent Examiners, which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention In connection with the examination giving me cause to believe: 1. accounting records were not kept In respect of Release Legal Emergency and Drugs Service Limited as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which Is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared In accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts In accordance with the Financial Reporting Standard applicable In the UK and Republic of Ireland (FRS 102)). I have no concerns and have come across no other matters In connection with the examination to which attention should be drawn In this report in order to enable a proper understanding of the accounts to be reached. FCIE

Independent Examiners Ltd The Grain Store, Hills Barns Appledram Lane South Chichester PO207EG

Date: 17 December 2025

17

RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED STATEMENT OF FINANCIAL ACTIVTIES Income and Endowments from: Donations, Grants and Legacies Charitable Activities Other Trading Activities Investments Other Total Expenditure on: Raising Funds Charitable Activities Other Total Net income/(expenditure) Transfers between funds Other recognised gains/losses Gains/(losses) on revaluation of fixed assets Gains/(losses) on investment assets Net movement in funds Reconcillation of funds: Total funds brought forward Total funds carried forward Notes 2a 2b 2c 2d 2e За 3b 3с 10,11 YEAR END 31 MARCH 2025 Designated Funds 2024/25 TOTAL 2023/24 83,024 271,182 121 7,816 362,143 18,650 461,880 623 481,153 (119,010) (137) : (119,147) 334,729 215,582 Restricted Funds 171,415 2,047 335 173,797 41,255 149,828 191,083 (17,286) 137 (17,149) 36,763 19,614 397,830 27,013 - 424,843 12,600 293,462 306,062 118,781 : 118,781 69,927 188,708 652,269 300,242 456 7,816 960,783 72,505 905,170 623 978,298 (17,515) : (17,515) 441,419 423,904 401,001 249,161 119 7,666 1,513 659,460 26,489 842,571 869,060 (209,600) : (209,600) 651,019 441,419 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 20 to 29 form part of these financial statements. 18

RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED

BALANCE SHEET

Company registration no: 1966619 Company registration no: 1966619 Company registration no: 1966619
Note Unrestricted
Funds·
£		 Designated
Funds
£		 Restricted
Funds
£		 31-Mar-25
Total
£		 31-Mar-24
Total
£
Fixed As ets
Tangible assets 6 8,273 8,273 12,410
Current Assets
Cash at bank and In hand
Debtors
Total Current As ets		 7
8		 137,970
94,830
232,800		 19,614
19,614		 188,708
188,708		 346,292
94,830
441,122		 434,492
21,824
456,316
Creditors: amounts falling due within one year 9 25,491 25,491 27,307
NET CURRENT AS ETS 207,309 19,614 188,708 415,631 429,009
TOTAL AS ETS less current liabilities 215,582 19,614 188,708 423,904 441,419
NET AS ETS 2:1:S,SB:Z l!J,614 IB ,7DB ffl,9D4 Ul,419
Funds of the Charity
General Funds		 215,582 215,582 334,729
Designated Funds
Restricted Funds		 10
11		 19,614 188,708 19,614
188,708		 36,763
69,927
Total Funds zB,SS:Z l!J,614 IBB,7oB 42.3,9D4 Ul,419

Directors' Responsibilities:

The directors are satisfied that for the year ended on 31st March 2025 the charitable company was entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006 and that no member or members have required the company to obtain an audit of Its accounts for the year In question In accordance with section 476 of the Act. However, In accordance with section 145 of the Charities Act 2011, the accounts have been examined by an Independent Examiner whose report appears on page 17.

The directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

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.

The directors acknowledge their responsibility for ensuring that the company keeps proper accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and if its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company.

Approved by the Directors on the Signed on their behalf by Directoree

Print Name:

19

RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED NOTES TO THE FINANCIAL STATEMENTS YEAR END 31 MARCH 2025 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 395(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. elease Legal Emergency and Drugs Service Limited meets the definition of a publlc benefit entity under FRS102. Assets and labilities are intiall ecognised 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. No material prior year errors have been identited in the reporting period. • ACCOUNTING POLICIE: he particular accounting policies adopted are set out belon Income Recognition of Income These are included in the Statement of Financial Activities (SOFA) when: • the charity becomes entitled to the income; the morelay she and thare reset wile the resources, and Offsetting There has been no offsetting of assets and liabilities, or Income and expenses, unless required or permitted by the FRS 102 SORP OF 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 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 otherwise that eft and is seated as an adition to the same fund as the hitl donation unless the donor or the terms of the appeal have specied 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. The charity as not received govement 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. You value of any voluntary l received sant indude the couns but described in the rector' anual report. 20

RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED NOTES TO THE FINANCIAL STATEMENTS YEAR END 31 MARCH 2025 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 lability 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 f1 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. 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 E500. 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% 21

NOTES TO THE FINANCIAL STATEMENTS 2. INCOME AND ENDOWMENTS FROM: a) Donations, Grants and Legacies Donations: Other Small Donations Donation received for funeral Grants: AB Charitable Trust Access to Justice Community National Lottery Disrupt Esmee Foundation Geneva Institute R.A.T.S Legal Education Foundation London Borough Tower Hamlets London Legal Support Trust Oak Foundation Open Society Foundation Refugee Action Trust for London Legacies b) Charitable Activities Consultancy Training and Conferences Expert Witness Income Fundraising Income Hosting and Support Income Legal Surgery Income Outreach Programmes Project Income c) Other Trading Activities Online Merchandise d) Investments Dividends & Interest e) Other Recharge of Expenses Sundry & Miscellaneous Income • RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED Note Unrestricted Funds € Designated Funds 2,119 5,000 83,024 2,670 21,000 235,837 10,000 1,675 271,182 121 121 7,816 7,816 2,141 7.200 49,78 102,286 171,415 308 1,739 • • 2,047 335 335 : Restricted Funds € YEAR END 31 MARCH 2025 TOTAL 2024/25 € TOTAL 2023/24 € : 16,410 16,481 39,071 397,830 : 650 26,363 27,013 : 652,269 2,978 1,739 21,650 235,837 10,000 28,038 300,242 456 456 7,816 7,816 : 401,001 17,893 1,792 15,257 18,650 172,711 10,000 12,858 249,161 119 119 7,666 7,666 218 1,295 1,513 22

RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED NOTES TO THE FINANCIAL STATEMENTS 3. EXPENDITURE ON: a) Raising Funds Consultancy Fees Fundraising and Events Hospitality Marketing Products - merchandise Staff Costs - Fundraising b) Charitable Activities Furthering charity alms. Bank Charges Donations passed on for funera Harm Reduction Hub Hospitality (UK) Licences & Permits Memberships and Subscription: Open Society Foundation - Feilowship programme costs Printing and Reproduction Professional Fees Project Costs Publications & Resources Repairs and Maintenance Staff Costs Training & Certificatior Volunteers Expense: Support Costs Bad Debts Bank Charges Computer and Internet Conference Costs Depreciation Expense Insurance Expense Miscellaneous Non-Recoverable VAT Office Expenses and Rent Other Premises Costs incl Utilities Postage and Couriers Telephone Travel Charity governance Independent Examination & Accountancy Fees Legal & Professional Fees Staff Costs ) Other Bad and Doubtful Debts Sundry Expenses Note Unrestricted Funds € 2,370 760 2,102 1,104 12,314 18,650 224 BEN ×888. Designated Funds 40,466 60 729 41,255 Restricted Funds 12,600 12,600 YEAR END 31 MARCH 2025 TOTAL 2024/25 € 55,436 760 2,102 1,164 729 12,314 72,505 TOTAL 2023/24 6,987 1,910 2,143 3,302 12,147 26,489 257,767 2,790 22,858 1,654 21,173 622 461,880 605 18 623 149,828 : 293,462 ErE 905,170 605 18 623 842,571 : = •

RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED NOTES TO THE FINANCIAL STATEMENTS YEAR END 31 MARCH 2025 4. SUPPORT AND GOVERNANCE COSTS Office & administration Independent examiners fees Legal & Professional Fees Staff Costs Support 12,286 : Governance Total 121,286 1,710 1,000 12,314 15,024 121,286 1,710 1,000 12,314 136,310 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 6. TANGIBLE FIXED ASSETS 2024/25 1,950 : 2023/24 1,890 : eneral Fund Restricted Fu Equipment Equipme € 163,609 Total Cost Additions Transfers Cost at Depreciation Charge On Disposals Depreciation at Net Book Value Net Book Value 01-Apr-24 163,609 31-Mar-25 01-Apr-24 163,609 151,199 4,137 31-Mar-25 155,336 31-Mar-25 8,273 31-Mar-24 12,410 163,609 151,199 4,137 159335 8,273 12,410 The annual commitments under non-cancelling operating leases and capital commitrfents for the next financial year are as follows: 31st March 2025 : Property Lease €75,000 31st March 2024 : Property Lease £75,000 7. CASH AT BANK AND IN HAND Unresticted Derinated Fund Restricted Fund Cash at Bank and in Hand 137,970 137,970 19,614 19,614 188,708 188,708 Total 31-Mar-25 € 346,292 346,292 Total 31-Mar-24 € 434,492 434,492 8. DEBTORS AND PREPAYMENTS Unrestricted Unrestricted Fund Restricted Fund € Prepayments Trade Debtors Prepaid Expenses VAT Refund Employee Loan 18,750 72,516 250 1,234 2,080 94,830 Total 31-Mar-25 € 18,750 72,516 250 1,234 2,080 94,830 Total 31-Mar-24 € 18,750 786 2,288 21,824 24

RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED NOTES TO THE FINANCIAL STATEMENTS YEAR END 31 MARCH 2025 9. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade Creditor ndependent Examiners Fee Other Creditors PAYE, NI and Student Loan Deductions 10. DESIGNATED FUNDS - CURRENT YEAR Balance 02-A0-24 Harm Reduction Fund HRH Event Fund Disrupt Open Society Foundation: Eastern Europe Project Fund International Project Fund Community Care (Legal Education Fdn) 34.763 36,763 10a) DESIGNATED FUNDS - PREVIOUS YEAR Balance Unresnidted Designated Fund Restricted Fund € Total 31-Mar-25 Income 12,300 2,223 7,200 173,798 Income 3,025 1,950 6,687 13,829 25,491 3,025 1,950 6,687 13,829 25,491 Purchase of Expenditure Fixed Assets Expenditure Transfer Btw (Depreciation) Funds : : (14,437 (2,223) (414) (94,264) (34,763) (44,983) (191,084) : : 137 : : 137 Purchase of Expenditure Expenditure Transfer Btw Fixed Assets (Depreciation) Funds Total 31-Mar-24 € 7,700 1,890 2,699 15,018 27,307 31-Mar-25 3,023 4,805 19,614 Balance 31-Mar-24 rm Reduction Fu y Fuent Fut Open Society Foundation Fund Asian Fellowship Fund Talking Drugs Fund International Project Fund Gary Sutton Legacy Fund Funeral donation passed on 10,674 4,743 1,792 1,049 58,908 3,000 80,166 (8,674) (4,743) (4,405) (17,780) (49,393) (24,145) (12,500) (3,000) (124,640) 4,405 15,988 48,344 - 12,500 2,000 : 34,763 .. : 81,237 35,765 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. 25

RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED NOTES TO THE FINANCIAL STATEMENTS 11. RESTRICTED FUNDS - CURRENT YEAR YEAR END 31 MARCH 2025 Balance 02-Ap-24 18,300 18,000 Income Purchase of Expenditure Fixed Assets Transfer In Transfer Out € Lottery Fund Geneva Institute I-Host Inpud (Unaids) Justice Fellowship Fund Legal Outreach Services Oak Foundation Refugee Action R.A.T.S Trust for London 116,740 18,000 12,858 13,505 65,000 11,025 131,932 16,481 231 39,071 424,843 (113,967) (36,000) (12,858) (13,505) (45,000) (11,025) (24,547) (16,481) (231) (32,449) (306,062) - : Balance 31-Mar-25 € 21,073 20,000 30,432 107,385 9,817 188,708 : 3,195 69,927 2024/25: The transfers represent: There were no transfers between funds in 2024/25. 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 Geneva Institute - this funding is for the Agreement for Global Commission on Drug Policy: Report 2024. HOST (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 oplolds. lustice Fellowship - this funding is the help accessing legal support grant LEGAL OUTREACH SERVICE CONTRACTS WITH: Camden & Islington NHS Foundation Change, Grow, Live (CGL) in Camden, Ealing, Newham & Reading Cranstoun (Maidenhead) Royal Borough of Greenwich (Woolwich & Greenwich) South London & Maudsley NHS Foundation (Lambeth) V-l-A (Brent) We are With You (Rotherham & Stoke-on-Trent) GRANT FUNDING LEGAL SERVICE City Bridge Trust has provided 3-years of funding to develop our immigration provision across London by focussing on people that are homeless and attending alcohol and drug treatment centres. London Legal Support Trust has designated Release as one of their Centres of Excellence (CoEx) programme and is a support model for high- performing free legal-advice agencies in London and the home counties. Refugee Action - The aim of the Good Practice and Partnerships (GPP) Team is to strengthen the refugee and asylum sector by building capacity and facilitating collaboration between organisations. The Migrant Justice Greater London Project aims to increase access to justice within London communities by enabling organisations to cultivate their own immigration advice skills. Oak Foundation has awarded a four-year research grant, effective October 2024, dedicated to improving housing stability outcomes for individuals experiencing homelessness and substance use disorders. The research initiative aims to advance evidencé-based Intervention models designed to promote long-term housing retention and mitigating associated health disparities within the homeless population. Radical Acts to Survive (RATS) is a London-based drug user activist group unlon formed in 2024. Release solely provides fiscal sponsorship to this group. Trust for London (Legal) - The trust under their Decent Living Standards initlative is funding dellvery 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. 26

RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED NOTES TO THE FINANCIAL STATEMENTS YEAR END 31 MARCH 2025 11a) RESTRICTED FUNDS - PREVIOUS YEAR Lottery Fund City Bridge Trust Geneva Institute I-Host Justice Fellowship Fund Legal Outreach Services Trust for London Balance 02-Ap-23 8,100 (57) 16,200 2,625 26,868 Income € 109,960 18,000 12,858 40,000 246,108 34,925 461,850 Purchase of Expenditure Transfers in Transfers out Fixed Assets Balance 31-Mar-24 € (103,299) (8,100) (12,858) (40,000) (231,876) : (34,355) .. . . 18,300 18,000 (430,488) 11,696 30,432 3,195 69,927 2023/24: The transfers represent: he restricted funds have been spent in accordance with the purpose they were given. The closing balance of restricted funds at 31st March 2025 an 1st March 2024 1s wholly represented by cash reserve: 12. ANALYSIS OF STAFF COSTS AND THE COST OF KEY PERSONNEL Gross Wages and Salaries Employer's Natlonal Insurance Cost Less HMRC Incentive 2024/25 € 586,775 59,459 (5,000) 21,431 662.666 2023/24 € 574,908 57,688 (5,000) 14,589 642,185. Number of employees who were employed: 2024/25 erenutes emotes during her 2023/24 1725 Staff are paid through the PAYE system. Number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards: Band Number of employees €60,000 to £69,999 €70,000 to f79,999 €80,000 to £89,999 £90,000 to £99,999 €100,000 to £109,999 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 £69,525 (2023/24: £68,582). The charity makes pension contributions for employees into individual personal pension plans. Contributions are charged to the Statement of Financia Activitles as they become payable in accordance with the rules of the scheme. The amount charged in the financial year end 315t March 2025 wa E21,428 (2023/24: £14,589). 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 2024/25 2023/24 Number of Trustees who were paid expenses Total amount paid € 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. 27

RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED NOTES TO THE FINANCIAL STATEMENTS YEAR END 31 MARCH 2025 14. MOVEMENT IN FUNDS - CURRENT YEAR e Company is Limited by Guarantee (1966619) and is a Charity registered with the Charity Commission (801118) and does not have a Share capi d has no income subject to Corporation T Current vear movement in funds Unrestricted Funds General Funds Designated Funds 334,729 36,763 (119,010) (17,286) (137) 137 Restricted Funds Restricted Funds 69,927 TOTAL FUNDS 441,419 118,781 (17,515) - Net movement in funds, included in the above are as follows: Income Expenditure Movement Unrestricted Funds General Funds Designated Funds Restricted Funds Restricted Funds TOTAL FUNDS 14. MOVEMENT IN FUNDS - PRIOR YEAR Comparatives for movement in funds 362,143 173,797 (481,153) (191,083) (119,010 (17,286 424,843 960,783 (306,062) (978,298) 118,781 (17,515) 0LABn23 Netmunent Tranted bow in funds Unrestricted Funds General Funds Designated Funds 624,151 (196,489) (44,474) (92,933) 81,237 Restricted Funds Restricted Funds 26,868 31,363 11,696 TOTAL FUNDS 651,019 (209,600) Net movement in funds, included in the above are as follows: Income € esperine Moverin Unrestricted Funds General Funds Designated Funds Restricted Funds Restricted Funds TOTAL FUNDS 117,443 80,166 (313,932) (124,640) (196,489 (44,474 461,851 659,460 (430,488) 7869,0607 215,582 19,614 188,708 423,904 32-Mar: 24 334,729 36,763 69,927 441,419 31,363 (209,600g 28

RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED NOTES TO THE FINANCIAL STATEMENTS YEAR END 31 MARCH 2025 15. RISK ASSESSMENT e Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combin th the annual review of the controls over key financial systems carried out on an annual bass will provide sufficient resources in the event of adve conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have establlshed systems to 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 18. EVENTS AFTER THE END OF THE REPORTING PERIOD There are no events that require disclosure. 29

RELEASE LEGAL EMERGENCY AND DRUGS SERVICE LIMITED STATEMENT OF CASHFLOWS Cash used in operating activities Cash used from investing activities Interest income Purpose of angle led ses Case prosed by wed in. Cash flows from financing activities Introduction/(Repayment) of long term borrowing Cash used in financing activities here dense in ashand star onese equivalents at the total each an each euvalents (a) Reconciliation of net movement in funds to net cash flow from operating activities Net movement in funds Add back depreclation charge Deduct interest income shown in investing activities Decrease/(increase) in debtors Increase/(decrease) in creditors Decrease/(increase) in donated goods stock Net cash used in operating activities (b) Analysis of cash and cash equivalents Cash at bank and in hand Fixed Term Bond Total cash and cash equivalents (c) Analysis of net debt At start of year 134,492 : Cash flows Acquisition/ disposal of subsidiaries Cash Cash Equivalents Overdraft repayable on demand Loans falling due < 1 yr Loans falling due > 1 yr Finance lease obligations TOTAL : 434,492 : (88,200) : (a) YEAR END 31 MARCH 2025 2024/25 (96,016) 2023/24 (157,579) 7,816 7,666 7,816 7,666 (b) (88,200) 434,492 346,292 2024/25 € (17,515) 4,137 (7,816) (73,006) (2,816) (36,016) 2024/25 346,292 346,292 movements finance leases : ... •.. (149,913] 584,405 434,492 2023/24 € (209,600) 20,127 (7,666) 29,908 9,652 (157,579) 2023/24 434,492 434,492 Foreign exchange : : At end of year 346,292 346,292 30