Reglstered number.. 06196052
Charlty numbor: 1120322
OMEGA, THE NATIONAL ASSOCIATION FOR END OF LIFE CARE
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
,4 WR
Partners
Protecting your future.

OMEGA. THE NATIONAL ASSOCIATION FOR END OF LIFE CARE
{A company Ilmlled by guarantfjel
CONTENTS
Page
Reference and admlnlslrallve d&lall$ of the Charllabl• Companyj Ils Trustees and
advlsers
Tru8tees' report
Ind&pend9nt examlner's report
Statement of flnanclal actlvltSos
10
Balance sheet
Notes to the flnanclal statements
13-26

OMEGA, THE NATIONAL ASSOCIATION FOR END OF LIFE CARE
IA company Ilmlted by guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITABLE COMPANY, ITS TRUSTEES AND
AOVISERS
FOR THE YEAR ENDED 31 MARCH 2022
Trustees
Mr L Waters, Chalrman
Ms C Davies, CBE
Ms J Evans {resigned 17 August 2022)
Mr D Jame$
Mr J Rutherford
Ms G Slophens
Company reglstered
number
06196052
Charlty reglsterod
number
1120322
Reglstered offlco
London House
Town Walls
Shrewsbury
Shropshire
SY1 1TX
Accoulltants
WR Partners
Chartered Accounlanls
Belmont House
Shrewsbury Business Park
Shrewsbury
Shropshire
SY2 6LG
Page 1

OMEGA, THE NATIONAL ASSOCIATION FOR END OF LIFE CARE
{A company Slmlled by guarantee)
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2022
The Trustees present their annual report logelher wilh the financial slalemenls of the Charitable Company for
tho year 1 April 2021 10 31 March 2022. The Annual report serves the purposes of both a Trustees, report aiid a
directors. report under company law. The Trustees confirm Ihal the Annual report and financial slalemenls of
the charitable company comply with the current slalulory requirements, the ￿qUIrementS ol the charitable
company's governlng document and the provlsions ol tho Slalement of Recommended Practice ISORPI
applicable to ¢harilies prepaiing their accounts in accordance with the Financial Reporting Slandar(J applicabl8
In Ihe UK and Republic ol Ireland IFRS1021 leffeclive 1 January 20191.
Slnce th& Charitable Company qualifies as small under section 3B2 01 the Companies Act 2006, the Strategic
report required ol medium and larg& companies undei Ihe Companies Act 2006 Islraleoic Report and Oireclors.
Report) Regulations 2013 has been omilled.
Oblectlv&s and actlvStles
a. Pollcles and objectlves
The eharily has clear charitablè objecllves as defined In the Memorandum of Association lo:
Promote èxcellence in all aspects ol health and social care provision. lo ènable people lo livè well until
they die.
Promote improvements in care for people nearing the end of their lives.
Undertake research and IrainSng in support of the above.
Omega is funded by grants. donations, conliacls and community fundialsing a¢livily.
In selling objectives and planning for a¢livili8s, the Trustees have given due considèration lo general guidance
published by the Charity Commission relating lo public benefit. including the guidance 'Public benelil.. running a
charity IPB2}'.
b. Acllvltles undertaken to achleve obJectlve$
We share Snformalion, encourage self-help and peer support and dgllvgr a range of iarggled programmes and
aclivilies.
c. Maln actlvltl&s undertaken to further the Charllable Company'5 purposes for thè publlc benèflt
By working collaboratively lo raise standards an(J encouraging conlinuous impmvem&nl, il is Ihe aim of tho
charity that evoryone nearing tho end of their lives will benefit from the highest standards of care. regardless ol
geography OT ability to pay. Omega Currently only works in the United Klngdom.
In addition lo dèllverlftg one-lo-one charitable support lo vulnerable ¢lienls, Omega is the home of the
Challerbox A¢lion Against Loneliness Programme, A Leller from Louise, The Omega Bereavement
Programme, The Omega Motor Ntrurone Disease Family Support Programmg. and Ihe Omega Ndiwork ol
Meeting Point Support Groups.
Page 2

OMEGA. THE NATIONAL ASSOCIATION FOR END OF LIFE CARE
IA company limltod by guaranto8}
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
Achlovemgnts and performance
Maln achlevements of the ¢harltable Company
Implementlng tha Omega mlsslon
Omega aims lo raise standards sn end of lilg cara by helping people lo face the challenges of later life. Most
Omega Clients have complex needs and have been overlooked by others. Typically they ale either in crisis.
coming lo terms with Ioss or struggling lo cope alone with difficult caring situations. Some are in poor health
and many are frail-elderly andlor have poor mobility. The majority of the Glienls we seNe are..
bereaved, former caregivers,
caregivers looking afler someone with life limiting illness or who are themselves near the end of life bul
especially frail-elderly co-dependent family carers over the age of 75
olhers facing challenging end of life issuès
Working with an in¢r&asing number of referrers wè identify Cllenls and en¢ourage them lo come foNard lo get
the help they need. We assist them lo help Ihemyelves and always aim lo extend independence. Wo also
inspire others lo do more lo work collaboratively lo support older vulnerable citizens and offer greater choice of
provision. We keep in louch with socially Isolated people., we promote self-help and peer-support., we signpost
and share essential information and coping skills and provide purposeful, Iherapeullc paid work and
volunteering opportunilies.
The flexible services we offer are needed more than over. Since the upheaval caused by th8 COVID-19
pandemic many Omega clients have found11 difficult to re-engage with face-lo-face a¢livily whar8 il slill exists.
Often due lo frailty and deleritsraling health. fragile personal networks have In some instances broken down and
people have gol out of the habil of social engagement.
Our scalable, sustainable, grassroots approach enhances personal well-being and makes a worthwhile
conliibulion towards building community resilionc&.
As dgmand for our programmes continues lo grow, we are implem8nling a plan lo slrenglhen the charity and
secure steady, sustainable growth.
The valuable contrlbutlon of Omgga colleagues pald and unpald
Ovtsr 485 people made a voluntary conlribullon lo our important work this year - anolhor Omega record. We
are as ever indebted lo each of our unpaid ¢olleagues lor their enthusiasm, kindness and personal
commitment. We continue lo iely heavily upon highly molivaled. capable volunlgers with a wide range of skills
who work alongside a small team of paid colleagues.
We again sènd Ouf Condolences lo every Omega family that has suffered a bgreavemenl during th8 last twelve
months.
Collaboratlon and t&amwork
The Informalion and support needs of Omega clients are wide.ranging and often urgent. We continue.
therefore, lo valufj Ihe relationships we develop with supporters and delivery partners. Parlnership working and
collaboralion remains cenlial lo our success.
Page 3

OMEGA. THE NATIONAL ASSOCIATION FOR END OF LIFE CARE
IA company limlled by guarantee)
TRUSTEES, REPORT ICONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
Achl6vements and performance Icontlnued)
Programme activitles
We continue lo work with the famllies of patients suffering from motor neurone disèase in North Shropshire and
Powys. We remaln graloful for the continuing support we receive from bereaved families and their friends and
former colleagugs. Over the years they hav& enabled us lo provide a sustainable servlco offering lablel dovices
loaded with Speech synlhesising sollware and associated ICT equipment.
We have further expanded the rnulli-award-winning Challerbox Action Againsl Loneliness enhan￿d telephone
bèfriending programm& and our A Leller from Louise safeguarded pen pal service. Bolh programmes have
devéloped a new satellite project which responds lo the needs of a specific sub-group of elienls. Postcards from
the Past builds on A Letter Irom Louise. Working closely with caregivers the project helps exceptionally
vulnerable ¢lienis who are unable lo live independently. We arrange for volunteers lo exchange old-fashioned
postcards with our clier)Is with an emphasls on using cards depicting 6vocalive location8, subject maller and
limes lo triggèr cherished memories and conversations. More recently th$ Challerbox team launch&d Videobox
which is designed lo reach tech savvy Glienls who find il diflicull to have a ¢onversalSon over the phone
because of the lack of facial cues.
The Challerbox programme is avallable lo clionls natlofially. We have a very slfong pr6s0neg In the Wesl
Mldlands where, for example, Sandwell Metropolitan 8orough Counell funds a largeled setvice. In the last 12
months Challerbox has conlinued lo grow steadily and has expanded in Shropshire. Wolverhampton and
BSrmSngham and Sn mosl parts ol Wales.
This yèar over 410/ts of Challerbox reforrals w8r6 made from wilhln the NHS and a furthèr 150/0 of cllonls
reachÈd us from hosplces and other gnd of life ¢hariligs.
We saw Ihe number ¢lients accessing our Chatterbox progr2mme increase from approximately 165 in April
2021 lo over 369 in March 2022. We also saw growth in the number of volunteer befrienders which Tose from
139 10 162. The situation was similar in fespecl of the A Leller from Louls& piojecl. In April 2020 we matched
104 clients and in March 2022 this figure had rison lo 188. We started the year wilh 179 volunteer pen pals and
by March 2022 had recruited 209.
This growth musl be seèn in the context of reslri¢ling our triage procèss in respe¢l ol Challerbox, necessary
bècause of rapid5y increasing demand. We now deal with older, mole vulnerablo clients who have multiple
challenges.
Outreach and Inforfftalion sharing
We remaln delermlned lo flnd new ways lo address urggnl, hSdden need by targelSng cllenls on the verge ol
crlsis. Outreach has always been an essential parl of our work.
Oulreaeh aclivily. developing and lesling novel delivery models and adopting innovativè ways lo share skills,
information and knowledue continue 10 be important aspects of our work. In addition 10 providing a useful
service 10 clienls A Leller from Louise is still proving lo be an effective outreach dtsvice. Many people lind
Omega aller dlscovering A Letter f¥om Louise. Increasingly Ihe Peter Bon(J Stamp App8al (please see below) Is
having a positivè èffect in terms of raising awareness of our work.
This year we have hèlped cllenls in over 133 local aulhorily areas.
Page 4

OMEGA. THE NATIONAL ASSOCIATION FOR END OF LIFE CARE
IA company Ilmiled by guarante&l
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
Achlevements and performance l¢ontSnued)
Grant Maklng Trusts and Foundations
We are immonsgly grateful for the financial support we have iec8lved throughout the year and thank each of
our financial stakeholders. This year we iecelved help from the following organisalions.. The Expat Foundallon,
The Masonic Charitable Foundation, Th& Prince of Wales's Charitable Fund, The February FoundalS0n.
Sandwell MBC. The Henry Smith Charity, Sl James's Place Charilablg Foundation. Thè DMF EllSs Charilatyle
Fund. Independent Age, The Charles Hayward Foundation, Th8 Souter Charitable Trust, The Eveson Trust.
The Weslcroft Trust, The James Beallie Charitable Trust, The Lady Forresler Trust. The Hillon-Jones
Charilabltr Trust, Nalional Lollery. The Florence Cohen Charitable Trust, The W E Dunn Trust, Th8 George
Henry Collins Charity, The Dulverton Trust. The Expat Foundallon, The Pignalelli Foundation, The Roger and
Douglas Turner Charilable Trust. and the Grocer's Charity.
Corporate support
We are also grateful to our commercial sponsors and indlvSdual donors and the many organisalions who have
supported our work Ihroughoul Ihe year, including Marsh Commercial, Jonathan Lloyd-Jones, Arnold ClaTk,
NFU Mutual, Quadienl, EDSB Group. Virgin Media. giffgaff, Mansfield Building Society, Mellon Mowbray
Bullding Sociely, Leeds Building Soclely, Tlpton and Coseley Building Society, Wesl Bromwich Building
Soclely, Asda, Midcounlies Co-operative. Zen. A Lellon Percival, Blakemore Foundalion, Ecclesiastical and the
Rotary Club of Shrewsbury.
The financial help and help in kind we receive from our corporate supporters adds significant value to our work.
Heartfelt thanks
We thank all our colleagues, former colleagues. frien(Ss and for Ihelr Ingenuity, kSndness and flexibility
Ihroughoul the year.
Flnanclal revlew
a. Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation Ihal the Charitable Company
has adequate resources lo continue In operational existence for the foreseeable future. For this reason, they
continue lo adopt th& going concern basis in preparing the financial slalemenls. Further details regarding the
adoption of Ihe going concern basis can be found in the accounting policies.
Page 5

OMEGA, THE NATIONAL ASSOCIATION FOR END OF LIFE CARE
IA company limlted by guaranl¢el
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2022
b. Flnanclal revlew
We adopt a prudenl approach lo income generation in order lo secure suslaSnable se￿l¢e delivery. We are not
reliant on any single source ol income and are continuing lo bulld felalionships with an incrèasing number ol
carefully chosen grant making trusts and corporate supporters.
The amount raised from grants, £245,651. was up this year by £23,Q83 {10Vol yel expendllure Increased by
£56,038 {24Q/o}. After reflecting deferred income of £35,000 we s6¢ured a surplus of £17,3641£28,504 in 20211
We are conlinulng our efforts lo Improve our fundraisin9 yield lo meet increasing demand and control rising
costs. W& are, for exampl8, increasing community income and aits confident thal we can achieve signili¢anl
growlh by developing exisllng fundraising activity and eslabllshing new ways lo raise money. Our abilily lo
eonducl lacB-lo-face activity is improving only slowly yel community incomts increased this year and amounted
10 £64,752 lup by over 500A from £42,937 in 2021}.
c. Reserves pollcy
As of 31st March 2022 we held fieo rèserves of £36,235 {2021'. £27,037) and unreslficled reserves of £53,000
12021.. £35.3941.
This figurè repTesenls approximately 2 months, budgeted runnlng eosls, well below the 4-monlh largel sel by
Trustees. We are sllll In the process of addresslng Ihls. We usually defer income al the end of Ihe year and
report our regeNes immediately beforè schedul8d grant payments and other incomo reaches us. As reported
above this year we deferred income of £35,000 down Irom £60,50CI in 2020.21.
d. Rlsk managemenl
Trustees adopt a conslslenl and prudent approach lo de¢ision-making. A risk Management process Is in place,
which is reviewed and updated regularly. Potential risks are assessed, classified, recorded and dealt with
appropriately. Insurance is in place lo cover residual operating risks. The Trustees have considered the major
rlsks lo which the charity is exposed, and are sallslied that systems are in place lo manage and miligale
expostjre lo them.
Structure, governance and management
a. Constltullon
Omega, The National Associalion for End of Life Care is registered as a charitable company limited by
guarantee and was set up by a Memorandum of Association.
b. Mgthods of appolntment or glgcllon of Trusteos
The man8ggmenl of (he ChaTilable Company is the responsibilily of the Trustees who are elected and co-opted
undef the terms of the Memorandum of Asso¢ialion.
Page 6

OMEGA, THE NATIONAL ASSOCIATION FOR END OF LIFE CARE
IA company Ilmlled by guarantaol
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2022
Plan$ for futur& perlods
Lonelines5 in later remains a major Issue for Omega cllents. Caring, near end ol life situations and
bereavement ¢an result in social isolation. Demand for our setvices is continuing lo rise. We will continue lo
further strengthen our management capacity and oxpand our delivery and development teams.
This year we helped well over 635 clients. Having already oxcegded our largel to WOTk intensively with al least
500 vulnerable clients who have found il dillicull lo access urgent support by March 2023 we afi now working
towards an annual Stretch target of 750.
Slatem8nt of Trusteg$' rasponslbllltles
The Trustees (who are also the dlrectors ol the Charitable Company for the purposes of company lawl are
responsible for preparing the Trusle6s' report and the financial slalemenls in a¢¢ordance with applicable law
and United Kingdom Accounting Standards Iunilod Kingdom Gonerally Accepled Accounting Praclicel.
Company law requires the Trustees lo prepare financial slalemenls for each flnanclal year. Under company
law, th8 Trustees musl not approve Ihe financial slalemenls unless they are satisfied that thèy givè a true and
fair vlew ol th& stale of affairs ol the Charitable Company and of ils incoming resources and application of
resources, Including ils Income and expondiluro, for that period. In preparing these financial slalemenls, the
Trustees are required lo..
select suitable accounling policies and Ihen apply them consislenlly..
observe the methods and principles of the Charities SORP IFRS 1021.,
make judgments and accounling estimales that aro roasonabl& and prudenl..
Slate wh8lh8r appll¢able UK Accounting Standards IFRS 1021 have been followed. subject to any
material departures disclosed and explained in the financlal slalemenls.,
prepare the financial statements on the going ¢oncern basis unlg5811 Is Inapproprlato to prasumo that Iho
Charitable Company will continue in business.
Th8 Truslees are responslble for keeplng adequ8le accounllng records that are sufficlent lo show and explaln
the Charilablo Compony's transactions and disclose with reasonabl8 accuracy al any lime the financial position
of Ihe Charitable Company and enable them to ensure that the financial slalements wmply with the Companles
Act 2006. They are also responsible for safeguarding the assets of the Charitable Company and hence for
taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approv
d by ordor of Ihe members of the board ol Trustees and signed on their beha5f by..
I,L WI
Mr L Waters
(Chair of Trusteès)
Dale..
Page 7

OMEGA, THE NATIONAL ASSOCIATION FOR END OF LIFE CARE
IA company Ilmlted by guarantee)
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 MARCH 2022
Ind&pendent Examln&r's Report to the Trustees of Omèga, The Natlon&l Assoclatlon for End of
Llfe Coro I'thg Charllable Company.)
I report lo the charity Trustees on my examinalion of Ihg accounts of the Charilable Company for the year
ended 31 March 2022.
R85ponslbllltl88 and Basls of Report
As thè Trustees of thè Charitable Company land ils diieclors 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
{'Ihe 2006 Acl'l.
Having satisfied myself that Ihe accounts ol the Charitable Company are not required lo be audited under Part
16 of the 2006 Act and are eligibl& for indgpgndfjnl examination, I report in respect of my examlnalion of tho
Charilable Company's accounts carried out under section 145 01 the Charities Ael 2011 I'lhe 2011 Act'l. In
carrying out my oxaminalion I have followed the Diieclions given by the Charity Cornmission under section
14515llbl Of the 2011 Act.
page 8

OMEGA, THE NATIONAL ASSOCIATION FOR END OF LIFE CARE
IA company Ilmlted by guarantee)
INDEPENDENT EK4MINER'S REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
Independent Examinerfs Statemont
I have ¢ompleled my examination. l confirm that no malleis have come lo my allenlion in connection wilh the
exominalion giving me cause lo beli6ve'.
acwunllng records were not kepl in respect of the Charitable Company as requlred by 8ècllon 386 of the
2008 Act., or
the accounts do not accord with those records- or
the acwunts do not comply with the accounting requirements of sèction 396 of the 2006 Act other than
any requirement that the accounts giv8 a'lrue and fair, view which Is not a maller considofed as part of
an independent examinaliDn' or
the accounts have not betsn prepared in accordance with the melhods and principles of the Slalemenl of
Recommended Practice for accounting and reporting by charities lapplicable lo charities preparing Ihelr
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland IFRS 10212.
I havo no concerns and have ¢oMe across no olh8r mallers in ¢onneclion wllh the examinalion lo which
allenlion should be drawn in this report In order lo enabl& a proper understanding of the accounts lo be
reached.
ThSs report is mado solely lo the Charitable Company's Trustees, as a body, in accordance with Part 4 of the
hafilies (Accounts and Reports) Regulations 2008. My work has been undertaken so Ihal I might stale to the
Charitable Company's Trustees those mallers l am requlred to slate lo them in an Independent examinerfs
r6POrt and lor no other purpose. To the lullesl exlenl permilled by law, I do not accept or assume responslbllSly
lo anyone other than the Charitable Company and the Charitable Company's Tiusloes as a body. lor my work
or for this report.
Signg(J'.
Dated.. 3111012022
T Lunt
BA FCCA MIRPM
WR Partners
Chartered Accounlanls
Belmont House
Shrewsbury Business Park
Shrewsbury
Shropshire
SY2 6LG
Page 9

OMEGA, THE NATIONAL ASSOCIATION FOR END OF LIFE CARE
IA company Ilmltèd by guarant991
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNTI
FOR THE YEAR ENDED 31 MARCH 2022
Restrlcted Unrestrlcled
funds
funds
2022
2022
Total
funds
2022
Tol81
funds
2021
Note
Income from:
Donations and legacies
Othèr trading acliviligs
Investments
225.746
75,89Y
8,756
301.643
8.756
257,947
7.536
22
Total Income
225.746
84,657
310,403
265.505
Expendlture on..
Raising funds
Charilable aclivilies
2,359
64,692
2,359
290,645
2,037
234,964
225,953
Total exp6ndltur8
225,953
67,051
293,004
237,001
Nel movement In funds
12071
17,606
17,399
28,504
Recon¢lllatlon of funds:
Total funds brought fotward
Nel rhovem8nl In funds
207
12071
35,394
17,606
35,601
17.399
7,097
28,504
Total fund5 Carrled fO￿ard
53,000
53.000
35.601
The Slalemenl ol Financial Activities Includes all gains and losses recognised in thè year.
The notes on pages 13 10 26 form part of Ihese financial slalèmenls.
Page 10

OMEGA, THE NATIONAL ASSOCIATION FOR END OF LIFE CARE
IA company Ilmlted by guarante81
BALANCE SHEET
FOR THE YEAR ENDED 31 MARCH 2022
2022
2021
Note
Flxed assets
Tangible ass8ls
12
16,765
8,357
16,765
8,357
Currgnt ass&ts
Oeblors
Cash al bank and in hand
13
10.752
69.051
4, 171
89,478
79,803
93,649
Credllors.. amounts falllng due wilhln one
ytsar
14
143,5681
(66,405)
Net current assets
36,235
27,244
Total assets less current Ilabllitltss
53.000
35,601
Total net assets
53.000
35,601
Page 11

OMEGA. THE NATIONAL ASSOCIATION FOR END OF LIFE CARE
IA Company Ilmlted by guarantee)
BALANCE SHEET ICONTINUED}
FOR THE YEAR ENDED 31 MARCH 2022
2022
2021
Note
Charlty funds
Reslricled funds
Unreslrlcted funds
15
15
207
53,000
35.394
Total fund$
53.000
35,601
Thè Charitable Company was enlllled lo exemption from audit under section 477 of the Companlès Act 2006.
The members have not required the company lo obtain an audit for the year In question In accordance with
section 476 of Companies Act 2006.
The Trustees acknowledge their iesponsSbllllies for complylng with the requirements of the Act with Tèspecl lo
accoun14ng recor(Js and preparation of financial stalem&nls.
The Ilhancial slalemenls have been prepared in accordance with the provisions appllcable lo enlllles subject 10
the small companies regime.
The financial slalemtsnls wfyro approved and aulhorised for issue by Iho Trustees and signed on their bèhalf by..
MrLWa
ers
{Chalr of Trusleeg
Dale..
26 &12
The notes on pages 13 10 26 form part ol Ihese financial slalemenls.
Page 12

OMEGA, THE NATIONAL ASSOCIATION FOR END OF LIFE CARE
IA company Ilmlled by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
Ggngral Informatlon
Omega, The National Association for End of Life Care Ss a charitable company, limited by guarantee and
incorporaleij in England and Wal88. The members of the charity are Ihe Irusle8s named on pagg 1 of
these accounts. In the event of the ¢harilable company beSng wound up, the liability in respect of the
guarantee is limited lo £10 per fflemb8r ol th8 charSlabl& company.
Accounllng policlès
2.1 Basls of preparatlon of flnan¢lal statomgnts
The linancSal slal&monls have been prepared in accordance with the Charities SORP IFRS 102) -
Accounting and Reporting by Charities.. Slalemenl of Recommended Practice applScable lo charities
preparing their accounts in accordance wilh the Financial Reporting Standard 8ppllcable In Ihg UK
and Republic of Ireland IFRS 1021 leffecllve 1 January 20191, tho Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 102} and the Companies Act 2006.
Omega. Th8 National Association for End ol Life Care meets the definition of a public benefit enlily
under FRS 102. Assets and liabilities are initially recognised al historical cost or transaction value
unless olh6rwlse slated In the relovanl accounting policy.
2.2 Golng GonGern
After maklng enquires, the Trustees havo a reasonable expe¢lalion that the Charity has adequate
resources lo continu& in operational existence for the foreseeable ftjlure. The Charity therefore
continues to adopt the going concern basis in preparing ils financial slalements.
The Trustees have also assessed the potential impact on the future operallons of the Chailly wSlh
regard to the CDvid-19 outbreak, The Charity is considered lo be well pos51Ionod given the Current
environment with no impact on the golng concern basis of the linanclal slalem&nts.
Page 13

OMEGA, THE NATIONAL ASSOCIATION FOR END OF LIFE CARE
IA company Ilmlted by guarante&l
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
Accountlng poll¢los (conllnuedl
2.3 Income
All income Is recognised once the Charitable Company has enlillemenl lo the income. it is probable
that the income will be received and the amount of income receivable can be measured reliably.
The recognillon of income froTM legaciès is dependent on establishing enlillemenl, the probability of
receipt and the ability lo estimate with sullicienl accuracy the amount feceivable. Evideiice of
enlillernent to a legacy exists when the Charitable Company has SLtllicienl evidence that a gift has
been lell lo them Ilhrouoh knowledge of Iho exlslenc& of a valid will and the death of the
bei)efaclorl and the executor is satisfied that Ihe property in qijeslion wi11 not be required lo sallsfy
claims in the eslate. Receipt ol a legacy musl be recognised when il is probable thai it will be
received and the fair value ol the amount recelvable, which will g6n6rally bs the axpecled ca811
amour)I lo be dislribuled lo Ihe Charitable Company, Can be reliably rneasured.
Granls are included in thè Slalemenl of financial activities on a receivable basis. The balance of
intt>me recelved for sp8cific purposes bul not èxpènded during the period is shown in the relevanl
funds on the Balance sheet. Wh&r8 income is receSved in advance of enlillefflenl ol receipt, 118
recognition is deferred and Sn¢luded in creditors as deferied Income. Where enllllemenl occurs
beforè income is receivèd, the in¢ome is accrued.
Where the donated good is a fixed asset, il is measured al falr valu6, unless il is impractlcal to
measure this reliably. in which case the cost of the item lo the donor should be use(J. The gain is
recognised as income from donations and a corresponding amount is ihcluded in the appropriate
Ilxed asset class and depreciated over Ihe useful economic life in accordance wilh the Charitable
Company's accounting pollcies.
On receipt, donated professlonal sfytvi¢es and facS1ilies are re¢ognised on Ihe basls of 11)e value of
the gift lo the Charitable Company which is the amount il would have been willlng lo pay lo obtain
services or facilities of equivalent economic benefit on the open market,. a corresponding amount is
then recognls8d in expenditure in the period of receipt.
Income lax recoverable in relation to inv&slmenl income is recognised al tho lime the investment
income is receivable.
2.4 Expgndlture
Expondil(Jre is recognised once there is a legal or conslruclive obligation lo Iransler economic
benefit Its a Iliird party. il Is probable that a transfer of economic benefits will be required in
s8tll8menl and the amount of the obligation can be ffleasured reliab5y. Expènditure is classified by
aclivily. The costs of each activity are madè up of the lolal ol direct costs and shared costs.
including support costs involved ih undertaking each aclivily. Direct costs allribulable lo a single
activity are allocated directly lo that aclivily. Shared costs which conlribule lo Inore than one aclivily
and support wsls wliich are not attributable lo a single activity are gpportioned belwegn those
aclivilles on a basis consislenl with the use of resources. Central staff eosls are allocaled on tho
basis of lime spent. and deprtscialitsn charges allocated oli the portion of the asset's use.
ExpÈndilure on raislng funds Includes all expgndllure Incurred by the Charitabl& Compahy lo raise
funds for ils tharilable purposes and in¢ludes costs of all fundraising activities evènts and non-
ch8rilable IradSng.
Pau8 14

OMEGA, THE NATIONAL ASSOCIATION FOR END OF LIFE CARE
IA company Ilmlted by guaranlgel
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
Accounllng pollcles Icontlnuedl
2.4 Expendilure {contlnuedl
Expenditure on charilable activities is Incurred on dlrectly undertaking the activities whlch further Ihe
Charitable Company's objectives. as well as any associated support costs.
2.5 Tartglble flxgd assets and depréclatlon
Tangible fixed assets cosllng £NIL or more are capilalised and recognlsed when lulure economlc
benefits are probable and the cost or valug of the asset can be measured reliably.
Tangible fixed assets are initially recognised al cost. After recognition. under the cost model,
tangible fixed a55els are measured al cost less accumulated depreciation and any accumulated
impairment 108ses. All costs incurred lo bring a tangible fixed asset into ils intended working
condition should be included in Ihg measurement ol cost.
Depreciation Is charged so as lo allocate the cost of tangible fixed assets less their resldual value
over their eslimaled useful lives, on a reducin9 balanc& basls.
Depreciation Is provSded on the lollowing basis..
Fixtures and fillings
Computer equipment
25%
25Yo
2.6 Debtors
Trade and other debtors are recognised al the sellleinBnl amount after any trade discount offered.
Propaymants are valued at the amount piepald nel of any Irade discounts due.
2.7 Cash at bank and In hand
Cash at bank and in hand Includes cash and short-lerm highly Ilquld inveslmenls with a short
malurily of three months or less from the dale ol acquisition or openlng ol the deposit or slmllar
account.
2.8 Llabllllles and provlslons
Liabilities are recognlsed when there is an obligation al Ihe Balance sheet dale as a result of a past
event, il is probable that a transfer of economic benefit will be required in selllemenl, and the
amount of the setlltsment can be eslimaled reliably.
Liabilities are recognised al Ihg amount that the Charitable Company anlicipales il wll pay lo sellle
the debt or the amount il has received as advanced payments for the goods or services il musl
provide.
2.9 Flnanclal Instrumgnts
The Charilable Company only has financial assets and linancSal liabilities of a kind that quallfy as
basi¢ financial inslrumenls. Basic financial instruments are inilially recognised al Ifansacllon value
and subsequently moasured al their settlement value with the exception of bank loans which are
subsequently measured al amortised cost using the effective interest method.
Page 15

OMEGA. THE NATIONAL ASSOCIATION FOR END OF LIFE CARE
IA oompany Ilmlted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
Accountlng policles Iconllnuedl
2.10 P9n$lons
The Charitable Company operates a defined contribution pension scheme and Ilie pension chargo
represents the amounts payable by the Charitable Company lo Ilie fund in respe¢l of the yèar.
2.11 Fund accour)tlno
General funds are unreslricled funds which are avall8ble for use al the discretion of the Truslees in
furlherance of the general objectives of the Cliaritabl8 Company and which have not been
dèsignated for other purposes.
Reslricled funds arè funds whlcli are lo be used in accordance with specific reslriclions imposed by
donoTS or whith have be&n ralsed by the Charitable Company for particular purposes. The cosls of
raislng and administering such funds are cl7arged agaSnsl the specific fund. The aim and use of
each reslricled fund is sel out In the notes lo the financial slatemenis.
Income from donatlons and lggacles
Reslricled Unreslrlcted
funds
funds
2022
2022
Total
fuiids
2022
Tolal
funds
2021
DonaliOn8
Grants
Similar incoming rèsources
96
225,650
40,275
20,001
15,621
40,371
245,651
15,621
34,698
222.568
681
22Jf,746
75,897
301,643
257.947
Total 2021
120,195
t37, 752
257.947
Page 16

OMEGA. THE NATIONAL ASSOCIATION FOR END OF LIFE CARE
IA compally Ilmlted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
Income from othor tradlng actlvltlgs
Incom& from fundralslng èvents
Unrestrlcted
funds
2022
Total
funds
2022
Tolal
funds
2021
Other fundraising events
8.756
8,756
7.536
Total 2021
7,536
7,536
Investment Income
Unrestricted
funds
2022
Total
funds
2022
rolal
funds
2021
Inveslmenl income
22
Total 2021
22
22
Expgndlture on ralslng fund$
Costs of ralslng voluntary Incoma
Unrestrlcted
funds
2022
Total
funds
2022
Total
funds
2021
Costs of raising voluntary income
2.359
2,359
2.037
Total 2021
2,037
2,037
Page 17

OMEGA, THE NATIONAL ASSOCIATION FOR END OF LIFE CARE
IA company Ilmlted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
Analysls of exp8iidltur8 on charltable acllvltles
Summary by fund type
Restrlcted Unre5trlcled
funds
funds
2022
2022
Total
fund5
2022
Total
funds
2021
Direct costs
225,953
64,692
290.645
234.964
Tolal 2021
120.070
114,894
234,964
Ahalysls of expendlture by a¢tlvlllBs
Activities
undertakeii
dirèctly
2022
Total
funds
2022
Total
fiinds
2021
Dired ¢osls
29CI.645
290,645
234,964
Total 2021
234,964
234,964
Page 18

OMEGA, THE NATIONAL ASSOCIATION FOR END OF LIFE CARE
IA company Ilmllgd by guaranteg)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
Analysls of expendlturo by actlvltles Icontlnuedl
Analysls of dlrect costs
Total
funds
2022
Tolal
funds
2021
Actlvltles
2022
Staff costs
Depreclallon
Printing
Travel
Projects
Telephone
Computer costs
Subscriptions and publications
Bank charges
Sundry
Rent
Rates antJ water
Insurance
232,600
5.588
8.598
1.636
1,068
4,584
6,881
1,880
130
2,224
11,676
1.614
2,945
3.29rJ
2.126
2.521
563
232,600
5,588
8,598
1.636
1.068
4,584
6,881
1,880
130
2,224
11,676
1,614
2,945
3,290
2,126
2,521
563
195,312
2.786
5,737
509
1,718
3,521
2,253
511
69
1,213
11,109
1,222
2.520
2. 16T
2, 137
1,969
496
Light and heal
Ropalrs and renewals
Accountancy fees
Staff expenses
Trustee expenses
Consullancy fees
Events
385
{70)
719
719
290.645
290,645
234,964
Total 2021
234,964
234,964
Independent examln8r's romunoratlon
2022
2021
Fees payable lo the Charitable Company's independent examlner for the
independent examlnalion of Ihe Charitable Company's annu81 accounts
1.614
t.362
Pagg 19

OMEGA, THE NATIONAL ASSOCIATION FOR END OF LIFE CARE
IA company Ilmiled by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
10. Staff costs
2022
2021
Wages and salaries
Social security costs
Contribution lo defined conlrlbulion penslon schemes
215,527
8,790
8.283
184. 197
5,542
5.573
232.600
195.312
The average number of persons employed by the Charitable Company duiing Ihe year was as follows..
2022
2021
No.
Employees
18
25
No employee rec&lved remuneration amounting lo more than £60,000 In ellher year.
11. Truste&$' rèmuneratlon and expgn$es
Du¥ing Ihe year, no Twslees re￿iVed any remuneration or Other benglils (2021- £NIL).
During the year ended 31 March 2022. no Truslee expenses have been incurred f2021- £NIL).
Page 20

OMEGA, THE NATIONAL ASSOCIATION FOR END OF LIFE CARE
IA company limited by guaranto0}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
12. Tanglble flxed assets
Flxtures and
fltlings
Computer
equipmènt
Total
C05t or valuation
Al 1 April 2021
Addillons
13.957
9.408
37,922
4,588
51,879
13,996
Al 31 March 2022
23,365
42,510
65,875
Depreclallon
Al 1 April 2021
Charge lor the year
13,401
2,491
30,121
3,097
43,522
5,588
Al 31 March 2022
15,892
33,218
49,110
Not book value
Al 31 March 2022
7,473
9,292
16,765
Al 31 Ma￿h 2021
556
r,801
8,357
Fixtures and fillings additions durSng 2022 included donated assets valued al £1,500.
13. D&btors
2022
2021
Due within one year
Prepayments and accruod income
10.752
4,171
10,752
4,171
Page 21

OMEGA, THE NATIONAL ASSOCIATION FOR END OF LIFE CARE
(A company Ilmlted by guaraiitegj
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAACH 2022
14. Crodltors: An)ounls falllng due wllhln one year
2022
2021
Tradè creditors
Other laxalic>n ahd social securlly
Other credilors
Accruals and deferred income
2.304
3.634
1.016
36,614
3.471
1.072
61,862
43.568
66,405
2022
2021
Deferred it)come at 1 April 2021
Resources deferred during the year
Amounts rel&ased from previous periods
60.500
35,000
{60.5001
32.000
28.500
35,000
60,500
Page 22

OMEGA. THE NATIONAL ASSOCIATION FOR END OF LIFE CARE
IA company Ilmlled by guarant9&1
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
Statement of funds
Statgment of funds - current year
Balance at
31 March
2022
Balance at 1
April 2021
Transfers
Inlout
Incomg Expendlturo
Unr&strlcted funds
Goneral Funds - all fund5
35.394
84,657
167,0511
53,000
Restrlctèd funds
MND Family Support
The Challerbox Action Against
Loneliness Programme
A Leller Frorn Louise
Cole funding I Core costs
Motor Neurone Disease
Programme
hAeeling Point Support Groups
Capital costs I IT infraslru¢lure
207
1207)
60,501
15,000
134,150
{60,501}
{15.000}
{134,150}
95
13021
{15.0001
11,0001
207
15,000
1,000
207
225,746
1225,9531
Total of funds
35,601
310,403
1293,0041
53,000
Page 23

OMEGA, THE NATIONAL ASSOCIATION FOR END OF LIFE CARE
IA company Ilmlted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDEO 31 MARCH 2022
15. Statemgnt of funds {conllnuedl
Gransl and donations received have been comblned Inlo the fund for which the income has been
intended. Grant providers of £5,000 or over have been id&nlilied within the fund lo which their grant is
apllicable lo.
Reslrlcted funds Comprlse of..
The Chatterbox Actlon Agalhst Lonallhess Programmè- Free telephone befriendlng lor older pgople
who eiijoy a chal. Ilncluding grants from Prince of Waltss, Sandwell Council House and Evesonl
A Letter from Loulse - For those who Ilko lo receivo a frièndly leller lo share Stories about their lives,
families and Inleresls. Ilnclu¢Ying a grant Irom Masonic Chariiable Foundation)
Core fundlngl core costs . Ceftlralised core fund exisling lo support olher funds or programmes.
Reapportioned on a laboui hour basis. Ilncluding grants from ExPal Foundation, Henry Smilh, Nalional
Lollery Community Fund. DMF Ellis Charitable Trust and Florènce Cohen Charitable Trusll
Motor Neuront) Dlsease Programmg
cenlr2lis&d ¢ore fund exislihg lo support other funds or
programmes. Reapportioned on a labour hour basis.
M98tlng polnl Support Groups . Groups for caregivers, former caregivers and the bereaved in the
Wesl Midlands area. Groups provide peer-lo-peer support and friendship. a¢¢ess lo speakers,
signposling lo other services. a chanGe lo socialise and a respite from the carin9 role. Ilncluding a grant
from Independent Age)
Capltal costs I IT Infrastructura - Capital fund.
Page 24

OMEGA. THE NATIONAL ASSOCIATION FOR END OF LIFE CARE
IA company Ilmlted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
15, Statement of funds Icontlnuedl
Statèment of funds - prlor year
Balanc6 at
31 March
2021
Balance al
l April 2020
Income Expenditure
Unrestrlcted funds
Ganeral Funds- 811 funds
7.015
145,310
(116,931)
35,394
Restricted fund5
MND Family Support
National Loll6ry Community Fund
PWCF Fund
Edward GDslling
Foyle Foundation
Sandwell
Other reslricled funds < £10,000
82
125
31,570
30,000
10,000
10,000
10.000
28,500
207
(31,570J
(30,OOOJ
(10,OOOJ
(10.OOOJ
(io.oooJ
(28,500J
82
120, 195
(120.070)
207
Total of funds
7,097
265.505
(237,001)
35,601
16. Analysis of net assets between funds
Analysls of net assets bgtwaan funds- current year
Unrestricted
funds
2022
Total
funds
2022
Tangible fixed assels
Current assets
Creditors due wllhin one year
16,765
79,803
{43,5681
16.765
79,803
143,5681
Total
53,000
53.000
Page 25

OMEGA, THE NATIONAL ASSOCIATION FOR END OF LIFE CARE
IA company Ilmlled by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
16. Analysis of net assets b&lw•on funds Icontlnued)
Analysls of net assets between funds - prlor year
R6slricted Unr6s1ricled
funds
funds
2021
2021
Total
funds
2021
Tangible fixed assets
Current assets
Creditors due within one year
8,357
93,442
{66.405)
8,357
93,649
(66,405)
207
Total
207
35,394
35,601
17.
Penslon commltments
The group op&rales a defined coniribulion pension scheme. The assets of Ihe scheme arè held
separately from those of the oroup in an independently administered fund. The pensior) cost charge
represeiits contributions payable by the Qroup 10 the fund and amounted lo £8.283 {2021 £5,5731 during
Ihe yeai. There was no amouhi oulslandlng al the Bal81)c8 Sh&61 dale.
18. Related party Iransacllons
During the year dose family membèrs of two Irusl6ès J Ruthèrford and D Jamgs held parl-lime. paid
roles al OMEGA. Their comblned remuneration lolalled £17,837 in gross pay and pension
conlribulions. There were no relaled party Iransactlons declared during the previous year.
Page 26