Charity r8giStwatiM number. 1171878 The Intercom Trust Annual ReFK¥t WKI F￿￿ck91 Statomgnts for the Year Eni*d 31 March 2024 The Intercom Trust Contsnts {contlnued) Rèfarence and Administrabv• D•tsiLs Trustg8s' Report 2to21 ststament of Trustees, R88pon8trJdities . Indepond•nt Examinerfs Report 23 ststomanl d Financial A¢tivrth 24to25 BaLgnce Sheet CaBh Flow Statement 27 Noto9 to the Financlal St¥lement8 28to41 The Intercom TnBt R8ferènce and Administrative Detsils Truste86 Swnon Hill (Charrl Jana Funke (Tr&￿ul￿) Helen Casson Halle Stan Fo*ler Phdip Evans Rthar( Kayp Stevenson Mthl Singletr Adam J￿￿On S•crvtary harfty R•gl¥tr•tlon Number 1171878 Prfnclpal Olfl PO Box 285 EX4 3zr Indop•nd•nt Examln Thompson LLP I C￿￿tOn Crescent E¥etsr EX2 4DG Bank Ltd 251fj.ngs Hil Aven KirvJs HFU West Malling Kent ME194JQ Bank•r# Page 1 Intercoim Trustees Report The trustees Fxesent th￿ repcrt and the finoncKJl statements fu the Ye￿ ended 31 March 2024. The trustees who seTved during the year and up to the dale of this report ore set out on pag6 1. Slructure. Governance. and Management Key powers ol Ihe fruslees lfrom the Deed of Trust. section 51: I. To Cctroperate with voluntary ond slotul(Jy ogencies and other ￿ganISatIonS and assoclations operoting in furtheronce of the Otiocls ¢y of similor purp05e5 and to exchonge Informolion ond odvice wlh them". 2. To estoblish or svpport any charitable trusls, ossocKitions u instilutions fomied for ony of the choriloble purposes included in Ihe Obiecl5: 3. To act as a focus and resource lor olher agencles ond uganlsofTons who in the opinion of the trustees share all or some of these 04.ecls or else conlribule to their fulfilment; 4. To improve the sense of community amongst tsolaled and vulnerable lesbians. gay men. bisexuok ond Irans+ people. lo èioaden the* oceèss lo mainslr•om s8rvlc6s on the level of lull equality with olher members of Ihe public. ond lo erNJble them lo create new slnjclvres of self-help; 5. To w¢Jk by all1¢2wful educalional and chori10b￿ means lowords the eradication of homophobic ond tronsphob£. violence, prejudice ond discriminolion from privale, publ￿ and corporate rife: 6. To facilitate. encourage and publcEe knbM]n. goy. b￿exUal and trans+ communal and cultural acllvities in oll fiekls including bul nol limiled lo Ihe arts, Sp¢￿ and leisure oclivilles; 7. To supporl fomilles whose members inc￿de lestion, gay, bisexual or trans+ pe¢¥le, As a communily4ed orgoni¥Jtion. responsive fo community needs, Intercom's principal activities under the Conslilulion ore cenlred on issues that related to social isolation, crime and community safety. equol access to servicgs. and young people's needs. Community consultolion is mainstreomed I￿¢￿V9hOul all Serv￿eS. The Fyimary oclivilies are11 I providing direct help lor individuals in need.121 developing the local ond sU￿regiOnal community by Ihe provision of infra-structure support semces other community-led organisalions. ond 131 portne￿hlps. consultancy and Iraining fcf a wde range of uganisalions in th6 publlc ond olher sectors. Inlercom's ￿rnary (yea of beneftl is the South West. (Currentty our ￿rnary octivilies are focused on Cornwall and Dev¢)nl. The goveming document algo allows Intercom lo act at a regional (Y nolionol ￿Ve1 Fxovided thot such aCt￿n ixings o direct benefrt to LGBT+ people in Ihe prim {526} 62 YAY Youth. Groups161j. 9 Gender Identity Forni￿ D¢)ys1211' 27 Family Pride. Events ' 20 College Support GrouRiS 1 36 Qlher Supp￿ Groups In l•ilol'we supported 3498 people In the 2023 - 2024 ye¢ir Ilasl year3227J." 375 people aecessed èonfidential Hdolir4e svpport"1608J.. 525 People accessed our l-l Suppcrt & Advococy service15831' 10.6 people.recaved k¢W I.￿￿oSt counseling {792. .7'1.people occessed (wr domestic ab￿ and sexiJol.v.lolence wvice {4.1..J. ' 140 people139.fomifEsl occèssed OL*.,new FaMI￿.P￿de supwt sefvlce . 1.42 people.141 families) w￿e supp￿ed Ihrough Fomily Pride Events 1982 pupiLs were supported through LG8T+ Lunchtime Schools Groups12052J .76 were supp¢Jrted through YAY Youlh fyoups ond octivities {951 Poge 8 Intercom Our Detail Helpllne. Support and Advocacy (HSA) Our primary service, HSA. continues lo yovide Ihe core of our l-l svpport acr055 Devon and C￿Wall lor LGBT+ people and thew loved ones. Ovr Confidenttal Helpllne hos remoined buty: fielding quertes. requests for help, FKoviding lislening and emolionol supp¢Jl over phone and email. Calls have decreosed over this period as we have Introduced o new refefrol polhway on our new website. This is often the first point ol conlacl for peO￿e looknng F¢J inforrnalion ￿ 5upporl ond is Ihe key roule into our olher serV￿e$. We continue lo prowde l-l support across Devon ond Cornwall, and we remain an accessible service by LGBT+ Proclltioners Iroverslng Ihe counties lo ensure clients are mgl. We wcxk both In-person ond online ond while onfine OPKX)inlmenls ore an option. w8 continue lo recogn￿ the imwtance of fac&l¢>foce interactions. The support nééds thal we often wcik cllenls on are: SupF)Orting those who have experienced discrimination ￿ prejudice. including bulling. hot8 crimes and/￿ hole incidents. This covkg be in sch¢X)l. within the community or in the workplace. Supporting those who ore isolated lo fink In wth community groups ond to address the barriers wh￿h may faced when accessing other swices. Supporting those who continue to be on long NHS waiting lisls. Providing clien15 wilh 0 safe 5Fx￿O whwe they can sh￿e how they feel about their hdenlity. Sup￿ting those who ore struggling with Iheir mental health alongside gender identity ondlu sexuol orienlotion. "Thanks for EVER YTHING . The difference people like you have made in my world over the past months is evident to me . And it's the best Christmas gift of all being well in my mind. my body and soul"_ Client leedback Over the last 12 monlhs Ihe trorsgender and norvbinory communify have been facing increasingly challenging limes and os o resull of this we hove hod an increase of demand for our services. cfinlcol Gendw Identity ￿v￿e5 Wlth waiting fL41 for adults at roughly 8 years just f¢y on asse55menl and wth Ihe closure of the Taviflock and Portman YP seNice. As a result of this we hove hod an increase of demand and complexity ol our setvices. We continue lo hold waiting lists for our l-l SUPFrtyt however we strive lo support those on the waiting lssts via the helpfine If needed. Poge 9 Intercoim Counselllng Servlce The increased demond on our services over the past yeor has also been reflected in more need for 0￿ low/No-Cost Counselllng SeNice through which we con provide more therapeutlc 5UPPOrt. We hove been able lo F¥ovide LvUrib￿1Irig supp(xl lo mony of our Se￿￿e Lsers by utilising studenl and volvnleer counsellors. As o result of the increosing demand our cOunsel￿ng wvice we ore now recruiting two cohorts of Student coun5elbr5. We recwited ond inducted 27 students 2>24. yoviding over 560 sessions lo 106 clients. We olso have quolifi6d counse11c￿/vO1Vnl0Qr$. this anablgs ow mor9 corrplox clients lo occess our sofe space therapy. student Feedback Whal brought me to Intercom Trvsl was o dewe to help the communify of which l om o port. ond otso bocau5o I had hcord vcry good Ihing5 obout the work ol the Trust and in whot high esleem il is held. I had been lo o CPD evenl ot Iron Mlll College where o trons womon gove o very hteresting ond personal talk on Iheyioumey and spoke highty of Intercom. I look o leollet and contacted the Trusl very sh¢)rtly after fft the hope that o plocemenl space would be ovoilable. Hoppity. lor me. one wosl l om very pleased to be wortino fcrf the Trvsl and remon certoin Ihot the great work it does Is invaluoble. ond indeed vilol. lo the Iccol LBGTQ+ community ond its Saler Ralnbow Servlce We have continued lo focus on the devekipmenl of Ihe Sater Ralnbow Servke. in colk)bcx0l￿)n wilh T Domestic Abuse Swice ITDASI in Devon and FirstLight in Comwall. funded by Ministry of Justice. Safer Ralnbow Helen continues lo leod on Ihe Sofer Roinbow Proiecl 0$ senior IDVA and ISVA which is 0 5home sen51tNe trauma informed domeslic abuse and violence service supporting LGBT+ victims and survNcrfs o(yoss Devon. including Plymovlh ond Torboy. Since August of 2023 the prqecl has expanded its offer to include support for v￿tIM$ of sexvol abuse ond violence. including svpporting clients repcfling lo the pdice and Ihrough the Supporled 71 LGBT+ svrviv(xs ol domeslo obuse andlor sexual violence Page 10 Intercoim court pr¢xes5. The Sofer Rainbow Projecl worked with in excess of 70 individual client5 during Ihe last yeu. . In oddilion lo 121 supp¢*t. we compiw ond Fib*ed an "Empowemenl & Recovery following Domestic Abuse" &week face-2-face group programme wh¢ch was well allended and based in Exeter. This has now devdoped inlo a Month￿ ongang themed ￿0Up Sofer Rointr)ow clients ot differing stoges of recovery from Iheir domesli obuse eXpl￿enCeS. We now pkjn lo roll out Ihe 8-week group ￿o￿arnMe ocross other oreos of Devon later this year. 'Helen is apKYoachable. woffti ond lriendty. She has a non- judgemental opprooch lo her work whtch mokes her very well suited to the IDVA role. She understands whot we want and how we feel she con help. She goes above and beyond to lry to do whalever it 15 we need do￿g. Helen offe emotlonal support reguloty ond octs as o voice of molivalion during this very dork time. She hos lried to enable us os o famity to fulty benefit from what Inlercom con offer. Worklng wlth Young People and wllh Schools Yovng and Yourself (Y AY) Yovlh Group Qur LGBTQ+ Youth Groups, Young and Youtsell, in C￿nwall hove continued to pyovide o higher amount of gr￿pS ogain this year compJTed to ￿23 yoviding consislenl in person support. Wè contlnue lo njn Week￿ in pèr50n goups for 13 -17-year-olds, ￿th o ￿ogramMe of activities, spoce to creole sociol nelwoths ond issue•bosed workshops make up our term time offering. this is supplemented wth portnwship work wlth TATE St Ives. Atlun& and The National Trust. Swim groups and wolking gr￿p$ os well as a holiday yogramme for the summer including on odventure residential with BF Adventure. Additional funding from CCF meant that we could run fC￿tnIghtlY in person grovps fcx 18-25- yeor-olds. These hove been ba*d around mental health 5UPPCrt conversations. well-being walks ond mindfulness photogrophy. Whilsl this grcAJp wos set up lo continue support l(x exisling members of YAY we have been Fleosed that new ycy)ng people hove found us and hove 51oxled attending these sessions reducing social isolation. Gfving me opportunilies to interacl with other queer young people. and do activities fhot I couldn't do Othe￿Ise Pagell Intercoin W4fjI Open Pioject Our Schools Group seNlce has continued to yovide a much-needed safe SF)ace for students. we have seen o reduclion in soc¥)l isoiotion. an increase in confidence and self- acceptance. also some students have been allending school when they hove been otherwise absent so they can attend Ihe gr￿p. We hove hod dlsclosures of bultying and horassmenl thot hod nol been discussed with anyone etse Ihal we have reported ond h¢2d reolly good outcomes trom. One of these outcomes was that th8 Stud8nl wenl on from being suffering from low moods arKJ not engoging in school because of bU1￿7ng who now is getting involved in several clubs and has been in thama wfcKmanc85 in school because ol the Issues he was facing being deolt with. We hove olso hosted focililolors groups to speak with them about issues that have arisen in groups when we have not b&n attending. the new tholl school's guidonce ond loo￿ng at Idea5 tor the futures of groups. this hos led onto more troinlng and o creation of a 'Suppc¥t Group Guide, for schools. Feedback aboul the grovps and Ihe Impoct on sludenls hos been overwhelmingly posllive and we have found rTh)re schools keen to partiCiF)ale in the offer despite limited resource5. Thls work contlnues lo t)e compllmènled by our Support and Advococy servlce descrfbed ier. whlch enobles us to Fxovide further proclicol ond emotional support on a l-l bo515 for those who are realty struggling. We held our annuol ovr LGBTQ+ School Golherfngs in July 2023. The theme this year was careers and being LG8T+ in the workplocè. Thts involved having hJn ond engaging workshops. a variety of insFiralionol speaker5 ond space f17 who hove been odmitted to o word due lo concern5 fu Ihelr mentol heollh have a specialist youth worker. We recruited o n8W 51aff member l¢J th8 role of LGBT+ In reach worker at th8 sl¢Jrt of the ye￿. the Comm￿10ner$. young patients ond hospitals oll report positive oulcoms. What p•opl• w•r• sfruggllng wllh The chart below illustroles the rrKXt common dlfficvllbs Ihot our H8lplln6. Support. and Advocacy clients presented wilh. In comparwn lo Ihe ryevious years. soclal Lqololion on¢J relolionship difficulties have ￿Ight￿ reduced ond suridol ideotKJn ond self-homi appe￿ lo hove ploleoued lollhough still ol o conC￿ning￿ high bvell. However, (xm6. di5crimlnalion ond obuse 05 well as overall mental ond 8mtionol health diff￿vIll&S continu8 10 ri58. Average presentlng cllent dlfflcultles 40 2S 15 io Cnrne I Dis¢rhThthiation l Abuse Coming Out I SOCKJI tsok¥lN)n RebJtionthps Mental and EmotK>n< Hedth Suicidal Ideotion Sell Homi ACcept0￿e SI?1_￿ hi??.?3 Ki2&24 Poge 15 Iiitercoim Demographlcs ond dlversity The significant growlh of our schod gcMJps in recent yecxs hos resulted in appro￿rnate￿ 70% of those we SUPFXYI being under the age of 18. Additionaty. oround 40% of the individuaL% we assisted Ihrough hdpline and SUPKXXI ond advocacy semces were also under18. Over 18's and Undef 18's supported Ihls year Under 18's & Over 18's Supported by Ihe Help. Support, & Advocacy SeNke AUndeT 18 Years Okl Vcfver 18 Y0ry5 Aunder 18 Yecy5 C+J Ilover 18 Ye￿$ OIJ Where dolo wos collected (we do not reC￿d some part￿$panI demographics from our group workl. as we found lost yeu. opy0￿mOtety 65% of our clients identified as transgender non-binary linc￿dIng genderqueer and gender fluid identitie51, while an addilional 15% rep￿ted thal they were quest￿nIng ther gender idenlity. Slmilody, cPFXo￿rnQlety 34% of our clients Klenlilied as gay or lesbw]n111. and another 19% as bisexuol, I l % IT) as pansexuol. I 1% IT) as heterosexuol. 4%111 as asexual. and a further 21 % Iri in onolher woy. we are dedlcated lo offerfng wppcxt ond care thal Incluslvety ocknowledges InclMduaLs with interseclionol idenlilies. Currenlty. aprxoximolely 89% 10 90% of our cllenls identify as While British, whlle Ihe remaining cl￿nIS represent a diverse range of racial and elhnlc backgrounds. This distribution oligns cthety with ONS sto11st￿$ fsy the reg￿n. however, we remain focused on enhancing wr accessibdtty for all irKlividuats. ApY0￿mOt￿lY 20% of our cfienls have disc105ed addilKsnal acce55 need5. We recognize Ihal a &gnilicanl porlion of these individuals are on the autism spectrum. We ore commSlled to 8xploring new methods lo ensure that we Fyomde o welcoming envronmenl for our neurodiverse clients. Outcomes and Sallsfacllon Throughout this yecr. our wcKk IKJS seen a conlinued f¢XVS on'reducing is(Aotion, wth an increosed Irend of Fyomoling LGBT+ acceptance and reducing discriminalion wh￿h has b8en o ￿gnIfiCant concem in Ighl of the txevailing FY)Thticol and social climate. Our work around enhancing safety and reduong risk hos continved in o monner consislent w*h the Page 16 Intercoiii fevious year as outrined in Iho ta￿e bolow. Oulcomes of Work .00% . 10.¢J)% A¢ Enhanc¢d Sofety or Reduced Riik EnhOr￿e￿ LGBT PLUS Acceplonc ¢y Reduced AdvanG¢d LGBT PLUS Rights crf AwcYene$5 Enha￿￿￿ soC￿J1 SuptK)rt Reduced ok7tic Support8d Cxoonisomon fvolesskjnol LGBT PLUS Procllc 14.SJ% 7.22% 112022.2 rI20￿2￿24., 19.70% 19.ÉQ% 25.IL 28.12% 13.42% 31.64% Cllenl feedback We roulinety seek feedback regarding our swices lo ensure we ore olwoys Itstening to the needs of the LG8T+ communities we serve. Wa inwled clients. family members, ond profe55ionals to shore Ihew experiencos. ond we are delighted lo report Ihal we recerved a perfect Sccfe of 515 slars for the quafty of OLW services. As a resu￿ of our sUPPOrt: 7rA clients rewled that Ihey lye more Comfortable wlth Iheli sexual orfentallon 7Th clients repcyted that they ￿e more comfortable wlth thelr gender Identlty 95% clients reported thal Ihey 1001 Iws lsdaled I moT• connKled lo LGBT+ positive people and spaces 74% clients reported that they feel s(*er 79% clients reported that ther sev-ethem ond corfldence has Improved Page 17 Intercom Improvemenls that w￿e SUPFKrted by the feedback offered by clients. famli y memi)ers arid other profe55ional5: "Intercom have been reolty great and hel￿ng me through the dOrr￿StIC abuse thot I suifered. I don't think I could have done il without you. Thonk you Irom the bottom of my heort." "Intercom hos been amozing in helping me understond who l my post and my futi￿. I have been able lo process events that have impacted negativety on my life. I have gained a new outk)ok on life and hove c good. compassionole relationship with my5ell." "My refeffal to Intercom w05 f¢X my leenoge trons boy ond Intercom worked with the whole lom1￿ supporting and advising. never pushing loo lor ond constslently being there when ond how we needed them. They suggested counselling for me ond I have found this ond the subsequenl Supp￿ Involvoble." Profejslonals feedback We osk professionots we yovide supwl to or WOTt in P¢Ytnershlp V￿*h to wovldè r8guhJr leedback on our Serv￿&S lo ensure Ihal we remoin ollenlive lo thè nééds of th8 LGBT+ communities we swe. This feedt)ock hdps us Klentify howwe con best support Fxofessionals in enhancing ther understanding ond opprooches to SUPFXYting membets of Ihe LGBT+ communities In their roks. We are pleased Io Teport Ihal we received a rating of 4.515 slors for the qualily of Services we pxovide from these pyofewonals. As o resvll of our support: 93% of FKofessiona15 we have worked wlh feel thek own cO￿denCe professlonal workkng wllh IGBT+ people has Improved 75% of K¥ofessiona15 have seen clen15 become more comlortable wllh thek Sexvol lentalk•n 75% of Ffofessiona15 have Seen clents become more coml•)rtable wllh thek Gender Identhy Page 18 Intercoin 79% of professionoEs hove sold Ihot tt￿￿ organlsatlon or seNlce has knproved the way they work wllh LGBT+ people 75% of profe55DnaL% hove seen Ihelr cllents. school-Ile/ worft-llle and ithendonce improve Professlonol'$ feedbock: "There is olways sonpthing to lecm. which 15 why I find your knowledge ond understanding so helpful." "Every person from Intercom Ihot I hove worked wilh hos been omozing. Their knowledge and supskn ore involuoble. They hove been o lantastic 5UPP¢Yt to ow LG8T+ students." Pleose see our feedbock video lovnd ot Infomiolion. lor lurther Consultancy and Trolnlng We have consistenlty worked to enhonce and imFKove our Irolnlng yO￿OrnS In recent years. and our evalualions indicate Ihot we iJ8 making a significant impact. Our oppr¢)och i8 choroclerised by wormth ond openness. combined wlth on inf¢Jrmalivé and reflacliv8 approach. Professionals who porlicipate in our cP[k￿eredIled training have reported notable improvements in they knowledge and confidenc8 regarding LGBT+ issues. with 93% of attendees affimilng this enhancement in Ihew otxfity to sup￿1 LGBT+ individuals. "It wa5 helpful to hear Irom 50rrEone closety nvolved wilh young people ond the issues they loce. Atso good fo hear from someone not from o unive1ytyleducal￿n I)aCk￿0und fo gel a different pe￿peCt￿e. "The troining provided by Intercom with very ￿sighI1￿1 into the htstory of LG8TQ issues ond the ongoing ssues lodoy. and how they can offect students we wort with." Page 19 Intercoim Quallty and Governance We pride oursdves in offering the highest qua￿ of SerY￿eS we can and so hove continued lo focus on enhoncing our systems, structures. ond stoff over the F)osI year. We prioritlS8 th8 safety and wellbeing of those w6 serve. We ly)th p￿licipate in and sometimes insligole apwc4)riole sofegvonJing wocedures where neederj ond we work Collaborative￿ wilh other agencies lo th￿ end. All slaff members have successfully completed ot least Level 3 Sofeguording Young People ond Vulnerable Advlls troining, with manogers achieving Level 5. Addilionaly, we conduct regulorrefresher courses and relevant di5CU55ions on these topics. Intercom is dedicoled to fostering colloborotlve portnerships that exlend beyond oursupwl for indNidvols. yofessionob. ond servces. We engage pr¢)oclivety ol struclvrol and strotegic levels within local. regional. and national contexts. We octivety represent the diverse needs and voices of our LGBT+ communities ol regionol Sofeguording Reference Groups, Domest Vloience board5. and in various Voluntary Sector ond Equalities partnership groups. We remain commitled lo vndertoking the octivilie5 requred to meet NHS Infcfmalion Governance standards. Thi5 commitment has been a fundamental aspect ol our technologicol advoncemenls ovw the post yeor 0$ we enhonce our methods lor recording our activities and ther impoct. whle vicyit￿lng security and confidentiolity in our sensilive work. We are striving lo achieve a three-year accredilatH)n f￿ Investors in People and are ded5coled fo fostwing o workploce culture Ihot is sofe, heollhy ond engaglng fc( our staff. Flnonclal Revlew The Trustees confirm Ihal these account5 comply wth requrements of relevanl slatule law. the Conslitulion ol Intercom. ond the oppropriale edilKJn of the Charity Commissioners, stolemenls ol Recommended Proctice. The relatively low level of donalions from membws of the public continues lo reflect th8 ftxl that the great majority of our 5ervices-user5 and supporters are nol themsdves finonciolty secure. We ore grotefvl lo all who hove given whot they can, whether in financial support Cf in hour5 of lime. to SUPPOrt Intercom's work omoro the largest vulnerable community in the peninsula. Reserves Intercom has no permanent endowmenl and has never been in a position lo bull d up significonl long-term reserves. The balance ol reslricled fvnds carried fomtrd each year is in acccKdance wilh fiJnder5' expectofrions ond ogreed plons. ond covers scheduled expenditure in the Short or mediuTrlerm future. The balance of unreslricled funds carried lorword is lo protect Intercom agoinst becoming vulnerable to any short-lerm tunding gop: the Trustees oim lo achieve a position where there ￿ an unrestricted reserve oble fo cover three monlh5' operoting expenses. in cose of need. and for the pwose of generating nvestment income. We ¢Je ol the opinion that we reached the Ihree-monlh reserve in 2022-2023. The intention is to raise the votue of Ihis reserve in line with the growth of Ihe gonisation over lime. Page 3) Intercoin Grant maklng pollcy From donalions r6ceiv8d we providing direcl help.for indtviduats in need. mointoined by payroll giving and other donal￿nS from members of the public. now by Virgin Giving and by occasional small grants. The Prudence de Villiers Memorial ￿nd i% a reslricled fund f(* supporting Pride evenl$ ond community development in PWioulh. Rlsk Exposure Thé Truslèes and CEO are continuously assessing Inlercom's exposwe to risL An organisalionol risk registor is rcvicwcd rcgulth to manoge rfsks. Expendilure, workpbce activities and projections for W¢J* ond bLQgellng ore oll monoged on a day l¢>day bas15 so os lo minimise all medium and lon*lefm risks. being pc¥liculafty careful lo ensure that Intercom is at oll times bosing ils tvture budgets for expenditure on income Ihal is definite assured. The majsy barrier lo Intercom's development continues lo bè the difficulty of molching the publ￿ demand for services across the service orea with Ivnding Ihol would enable us lo develop the needed capacity. However developmenls over thi5 year ond lasl year continue lo be very encouroging. li Approved by the trustees of thechority on ........ -And signed on ils beholf by.. Simon Hlll Ichowl Trustee Page21 The Intercom TnMt Statement of Trustees. ResponslbllStles The trustee5 are reskK)nsibkg for pr8parin9 the trustees. rewt and the financBI statements in EKcord¥￿ th¢ Unrt•d Kingdw) Accounts'ng Standards {United Kin￿10M Ge￿I￿lY Accepted A¢counling Pwtirg} and 4)p1￿￿ and regulations. ThÈ law applicablè to charities requires Ihe trustées to pr8par& financial stat8ments for è8ch fin8ncral year wh￿h a true and fair view of the state of affairs of the chaTty and ol the ineoming resources and application of re80ur¢es of the charty for that w¥>J. In preparing these financial statements. the trustees are required to.. sel￿t 8Uit8ble accounting aTrJ thgn appty thgm ¢onsi8tenty. observe the methods #nd pri￿pIeS in the Char￿￿5 SORP. Make1￿)ements and estMnat•s tho1 ar• rngsonth and prLKIrt' ¥tat* wheth*r •pplK8bl• oceounting atsndards h8ve been fdlthb*d. 8ubiect to any mat6rKg1 d8partur8s tyl￿10$ed and exF4ain8d in the financial $tat•M￿.. arvj Prepa￿ Ihg financial ststwnenis on going Cc￿ceM bas￿ unkss it fjB inapproprfate to presume th81 the charity wil ¢c4)b"nu• busin￿8. Thé trustee5 are responsible for kewng proper 8ccountlrvJ records th* di$¢lose reasonabl8 c￿r￿Y at any tim8 the financial posit￿ of the chaTty and on8￿6 than lo ensure th81 the finan¢k81 8l8tem￿ts ¢ompty with the charl￿ Ad 2011, tho Charrties {Accounts and Reports) Regulations 2008, and the pfovi8KJns of the constitution. The trusteeB ar• also responsibb for safeguarding th• ass8ts 01 the charity and h8nco for tskiThJ T&W)nab￿ steps ft>r the prevention and detectlon of fraud and othgr irrgguJariti•s. Thè Iruslees are wrM)n8*16 for th• arKI knt•grty of th• corporot• and fin8nclal informalKJn ifKiuded on the ¢harit¥bl& ¢onpanl$ %%*bsit8. Lo9*lat*)n go￿rnIng the preparation and ]e basiB when rec￿pt is probable and the nount can b8 rel&￿ty rn&isured. Grant5 are reccgnised when lh8 ¢*arity w an entitiem¢nt io tr* fvtwJ8 arnj any ¢￿)d￿On$ I￿)ked 10 the grants have been met. Where perr￿m3[￿e conditKJns are attached to Ihe granl and arp yel to be md, th¢ i1￿¢m* 1$ r¢co9nisad as a ttability indLthd on th• balancè sh•8t as d•fèrrad incomè to rel8as8d. P8gÈ 28 Tho Intercom Tn￿t Notes to the Flnanclal Statements for the Yaar End8d 31 March 2024 {continued) Deferred inccme represènts amtyjnts r￿eN￿d for fuiure ￿l￿dS and Is r*8$sd ¢0 itKoming r8sour¢8s In the p&rh)d for whlch. It has baan r8L81¥8d. &Jch Ince4n8 Is only dd8rrwJ ￿an. - The d¢)nor specrfie8 that the grant or donthn must onty be in future accounting pe￿d8. or - The donor has imFrf)3&J Condit￿n$ ￿lch rn￿1 ￿ met bef(￿ th• charlty h88 uncondrtlongl antitlement. Invostm•nt incom• Investment income ts rnCC#3ni8ed on a ￿l¥ab￿ ba81& Charitsbl• activiti•s Income from chari18ble aclriitm inckxl68 I￿Orne rwniwl aB earn￿1 {aB tho related good8 or 88Mce8 are provided) und& contracl. ' Exp•ndliur• JI expenditure recognised once there 18 a kgal or constructNe c4>ligatI￿ lo that expenditure, it is probable settlement is required gnd the amount ¢an bg m•o$Ur￿ rdr4bty. All ￿$ts •r• allx4t•d t the appluble exF4ndtture headirKJ that aggregate simikr costs to that category. Where costs cannot be directly attributed lo pwticukqr he&JirvJs th￿ have been allxatsd on a b8818 consistent with the ule of resources, wrfh central 8taff costs albcated the bas¢5 of tm)e sp8n( gnd depra￿ation Charges albcated on tho of the a6•et's uae. Other 8upiy)rt rA)8ts ar• alk￿1￿4 bas￿ on th• ead of staff costs. R•l$lng fvnds Th08e art ¢ost8 incurrnd in kn￿ling Nr4un* wKc¥ne. th8 m8nag8m8nt of in¥88irn8nt8 ar￿ th inGurr•J in Ira(ling ￿lMt•￿ thai raise fvnd$. Chanltabl• Ktlvltl•s Charitable expenditure comprises Ihose cc618 w￿Urr￿1 by the ¢h8rity in the delwery of tt8 acbvrtle8 and Serv￿ for its b8nefKiarns. It Inc￿dea both cc6ts th* can be alk¢aled directty to such aCtIv￿e8 and thow eost$ of an Indlrect roturn r*cesw to 8UPF¢rt them. Support ¢¢>s¢s Support Costs indude central funct*)ns and have been alkcated to acuwty cost ¢at¢gone8 on a basiB eonsistenl with the use of resources, for •x¥npbè. atk¢atiro pwrty costs by areas. or per C8Pita, staff costs by tho time Spent and other ¢osts by thar uwe. Govem•n¢e costs Theso include th8 costs to the Clwtys I?￿phar￿e wilh cOr￿titUtIonal and stolutory requiremert8, includirwJ audtt. St￿tt9￿ mwagem¢nt *KI Tru3teg8' meeting6 and reimbJrs8d oxpen8es. Gov•rnment grnnts The Coronavirus Job Retentk)n ScP*me grant has been credited to other irKc*ne so as to match the grant to the undertwng el￿*1￿ furlwghed staff eyr*ndrture to Te(ates. P*Je 29 The InterGom Trust Not8S to the Flnanclal Statements for the Year Ended 31 March 2024 (continued) Tangibl• flxod assets IndivKlu•l lix•r m8n4ement I18adership team) 8mploy&J by the charity during the yèar w88 as folhx8'. 2024 No 2023 SeNce ddNery 25 20 21 12023. 201 of thè ajovo empkw parli)"pthd in the D8fiwJ Cmtrbutthi Pensicw) Schomes. Conlrthknth18 to the anpknyee pensth xhemes fortho ￿ totsw £27,39612023- £21.7551. No empwe r￿8￿d emduments ol more Ihan £80.(￿ durng Ihe y￿r The Intercom Tntst Notes to tho Flnanclal Ststements for the Year Ended 31 March 2024 (continued) During th& yvr the charty made the f0kn￿ng tranwbons with key man•Jemgnl porwnngl.. K•y Manag•m8nt P•rsonel The Key Management Personel receNod rnmuner*iM d £105.47912023'. £99.436) 11 In(lepondent ?xamln•rf• vemunor 2024 2023 Examlnation of the finèncid Statements 3,780 4,099 12 Taxatlon The chwity is • rtyi8lwod char6ty •wJ IB thw•fty• exwnpt frcth taxation. 13 Tanglbl• fIX￿ a•••ts Fumltur• and •qulpment Tothl Co•t Al 1 April2￿3 Al 31 M•rth 2024 14,013 14,013 14.013 14,013 Lkpreclatlon Al 1 ￿ri1 2023 Charge for the year Al 31 March 2024 13.310 292 13,310 292 Net book value Al 31 March 2024 411 411 At 31 March 2 703 703 Page 35 The InterGom Tr￿t Notes to the Financial Ststements for the Year Ended 31 March 2024 {continuedl 14 D8btorn 2024 2023 Trade debtors Prepaymen18 other debtorB 33.889 2.293 3.oc 39.410 1,¥24 3,073 44.407 39.182 1S Cash and cash •qufvalonts 2024 2023 Ca8h on hand Cash al bank 2.Cfj5 284.850 286.715 1.311 278.153 279.464 16 Cr•dttorn: Imounts falllng du• wlthln on• yaar 2024 2023 Trade ¢raditor$ VAT grant f•pay* Other cwdilor8 Accruals Dgferr&J income 6,36S 6,098 3.855 3,108 17.247 4,614 28 36,673 17 P•n•lon ond oth•r •eh•m•8 D•nnod contrlbullon ponslon sGh•m• Thè eharty operates 8 defined conlr*Jutton pens￿ scheme. The pensp)n cost charge for tho year represents contributVYJ8 payabb by the charity to the scheme amounted to £27.>J6 12023 - E21.7551. The Intsrcom Trust Notes to the Flnanclal Statements for the Year Ended 31 March 2024 {contlnu8d) 18 Fund¥ Balanc8 at 1 Aprfl 2023 Balane• It 31 March 2024 Incomlng Resources resources eX￿ft￿ed Tr•nsf•rs Unr•strlct•d funds Genornl unr•st￿t￿ in¢iNne fu￿1 37.584 11.W27) (2271 118.192 Dgslgnat•d Resèrves Opon Prc4•¢t 160,￿￿* 442 160,r 70.851 170.409 0,409 159,558 70.851 180,fyJO Total unr•Btrlct•d fund• 242,340 108,41S 2,336 227 278.192 R•strlGt•d lund• Big Lottery Fund Chiklren In Need Fur*J Comwall Cdlege Hub Comwal Crmmunty FoU￿jat￿n - YAY Devon ICS Garfteld Weston He￿th Educathin Pee Supporter8 Intorcom Tr¥I￿r0 Prudence de VIl￿r8 Fund Kemow ICS MOJ LGBT11)VA Rwnbow Flag Awwd R&Juc1￿ Parental Confl￿- Famity Prlde Tudw Tru81 Victim Support Youro tlevon InthRe8ch Totsl r4stri¢t•d fund 333,343 33,320 (333.8n) 134,424) 120,(W) 13291 121 20,0fy) 4.158 65,187 1497) 165,210) 123.140) 3,661 23 23,139 12.872 112,870) 112,93n 193n {49,7911 {82.5191 (2.987) 12) 12,928 937 49.8CKJ 84.691 2.985 {9) 7,572 124,828 47,IK(I 20.900 4,894 1133,5781 {37.8341 (21,1031 6,125 18.748} 9.188 74,592 837,622 227 11.443 Total funds 316.932 289,635 P•Jt 37 Tho Intsrc¢xn Tn￿1 Notes to the Financial Statements for the Y8ar Ended 31 March 2024 (contlnuedl 8alan¢o at 1 April 2022 8alance at 31 March 2023 In￿mIng Rwurc•• ros0uy￿S o¥p•nd¢d TTansf•rs UnreBtrict8d fund• G8n•rnl Unmstrtcted Ir￿ lund 77.150 (80.88n (5311 82,782 160.OC#) 160,000 442 Op8n Project 60.5 160,COJ 36.308 23,8C6 60,556 159.558 Tot•1 unr••trlctsd fvnds 246,850 113,458 141,243 23.275 Big Lottery Fund Childfan In Ne•d FurMI Clothwork8r8 Comwall Col*e Hub Davon ICS Gaffjekl We¥ Heakh Education P••rs SuFPOrteT8 Open Project Prudence de ￿lor# FUNI Kgrnow ICS LGBT Consortium Helplines OJ LGBT IDVA NHS Choriti88 Together COMF Normn Fanity Charitablo Tnjst TuthJT Tru81 Victim Support Warm Spaces Young De￿In In-Reach 228 243,$77 33.320 1243.9)9) {32,095) 11,84TJ 104 1,225 20.wo 85.187 30.LYJO 20,C 165,276) (6,861) 23.139 21.970 (9,098) 12,872 23,8C6 957 {110) 123.8rAI 1201 149.8311 937 49.8 141 4.641 7.950 {4,6411 152.6501 49.950 150 5,400 15,518 6,050 121.5601 181 {1.CQl 133.3381 120,0401 14.292) 8.981 33,334 20.(KQ 4,290 11,019 Total r•strlct•d funds 93,189 ￿.119 555.441 23.275 74,5W2 Tot•1 funds 340.039 673.57T 316,932 Pap8 38 The Intercom Trust Notes to the Flnanclal Statsments for the Year Ehded 31 March 2024 (contlnued) The specific purposes for thè fuTrJs are lo bg 8Wied are 0$ folcA¥s.' Unfesthded fvnds ¢ompri$e funds vthich the twstees are free lo use in ￿cordanCe with the charitable ci)jective8. R￿8￿89 An unrestrthd fund speufically designated to protOCt Inter¢￿ agoin$t b￿mIl¥j vulnerable to any 8hort-term fUndin￿gaP and 18 Creat￿ lo cover 3 months runnin9 Costs or redundancies in th8 eb8ence of other fundiwvJ. Open Project IdesvJnated from unrestricledl Within our unrestrictsd funds we have a fundiThJ pot we have designèted toward8 our Open Project whlch pr￿deS LGBT+ safe $pxes in schr￿$ acro￿ Dwon aThJ Cornvrau. Blg Loitw F(md Tho BKJ Lottery Fund is 8 fN&-yoar restricted grant13 of 5 complete), to support Intercom's Helpllne Advocacy and Support $•r￿￿ lor indmduals in need ￿rosS Cornwall. Devon, Ptym¢>Jth and Torbay. Childran in N88d This is a three-ye8r restn'cted knd 12 of 3 compbetedl to support the wnning and stsffing costs of Young and Your$8lf. YAY. OUT Cornw￿1 LGBTQ+ Youth Group8. Devon ICS This NHS funding sUpp￿ts the provis￿ ol tyjr H•1) s￿￿t Advocw in Devon. Gaffield We81on Fund Thi8 on￿ff grant 58 $w)po￿Tra cwr Hdp. and Advw. Kèrnow ICS This NHS funding support8 the proVAhJn of our H* s￿p￿t and Serv￿ in Comwall. MOJ LGBT IDVA This SLA enables us lo 8 8p•ctalot LGBT+ ONno* Violonce 8ervi¢o IS81gr Rainb¢)wl in Dwon and support tho saNce in Ccrfmvall. funded by Ministry of just￿ Ihrtyjgh TvurwJ LGBT+ on hospital ward8 thrw D￿￿n. 19 R•ht8d party transactlons There were no related party trans￿l￿n% in the yaw. Tha Intercom Trn￿t Notss to the Financlal Statèmerts for the Y￿r Endèd 31 March 2024 {continued 20 Analys18 of not assets beiwe•n funds Totsl lund* at 31 Mar¢h 2024 Unrestrict•d funds General Oesign•tod R•stdct•d funds TangSble fixed 88sets Current assets CuTrenl Ilablitie8 13 38.717 17.247 411 325.897 36,673 123,179 19.426 104.151 108.001 Total net a88ets 166,001 19,483 289.635 Total funds at 31 March 2023 Unvestrkt•d funds General Oe¥ignat•d R•8trfctsd fund• Tang4Jlg fixed assets Currenl assels Currenl liobditieB 121 74.471 703 323.671 89.842 17.642 159.558 Total nel assets 82.782 159.558 74.592 316,932 Page 41