Reglstered numb•r: 06196052 Charlty number. 1120322 OMEGA, THE NATIONAL ASSOCIATION FOR END OF LIFE CARE UNAUDrrED TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDEO 31 MARCH 2023 WR Partners Protecting your futu.
OMEGA THE NATIONAL ASSOCIATION FOR END OF LIFE CARE IA company Ilmited by guarnnt•e) CONTENTS Rofor•nco and admlnl$tr•tlv• det•iJ¥ of th? Ch•rltablg Company. Its Trustoos and •dvls•rs Trust••8' report Ind•p•nd•nt *xamlnorf$ r•port statement of flnanclal •ctSvltS08 10 Balanu sh••t 11-12 Nots• to tho flnanclal stat•monts 13-27
OMEGK THE NATIONAL ASSOCIATION FOR END OF LIFE CARE IA c¢Jmp•ny Ilmltèd by guarantee) TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2023 The Trustees present thesr annual t(ythor with th• financial statoments of the Charstablv Compsny for the period from 1 April 2022 to 31 March 2023. The Annual r&port Serves the purposes of both a Trusteg$' report and a direclor3' reFJrt urxter (x)mpany law. The Tnjstees o)nfirm that the Annual report and financial statemenls of the charitable rnPanY comply with thg ajrrènt statutory requirements, the requirements of tho charitable companys goveming dowmgnt 8fKI thè pmislons ol the Siatement of RecmM8ndj Practi¢ ISORPI applicable to chadties preparing their a¢¢ounts in acan with Ihe Flnanci81 Reporting Standard 8pplicable in th8 UK and RepLbblic of IreIar IFRS102)18ffsctivè 1 January 20191. Since th& Charitable Company qualifi8s as small under section 362 of the Companies Act 2006, the Strategic roport requlrod of medlum 8nd largo ¢ompanies under th8 Companie5 Act 2CQ6 IStralegK R8port 8nd Diredors, ReFthI Regulatfions 2013 has boen omltted. ObJactlv•i and actlvltl•8 a. Pollcl•• and oblKtlve• The Cn8llty ha8 c488r ¢naNt8D o¥eci$ as d8ftn¢d In the Mewrfjranduffl of Assodauon to.. • Promot& excellenc• in all aspects of hea 8nd 8Oa81 eare wovlslon. to gn8ble pgople to Ilve well unOI they dle. . Promote irnprov8ments in re for people ngaring th8 gnd of their lives. . Undertake research ar Iralning In supp)rt of tho atthto. Omega is fvnded by gTrnts, (Eonation8, contracts and rjynmunlty fundraising Athity. In Setting objectives and annIng for 8div¥bes. the Tnjstoes have given due consideration lo gènerdl guidance published by the Charty Commi$8w)n ro18Ung to public benefft. Induding the guldance'Public bonefil.. runnlng 8 charfty IP821'. b. Aetlvltl•s und•rtak•n to achl•v• ObltIV• We share information, encour8g& s¢ff-holp arKI paw SUFWI and dellver a raThJe of tsrgeted pro3r•mmo$ 8nd c. Maln actSvltl•s undertakon to lurther the Ch#rltsbh Compan*s purpo8•8 for th• publlc benefit 8y wothing coll8bor8tfvety to raise staThJards and encijuraging ¢x)ntinwus improvèment, it is the alm of the Charity that èvèryone nearing the end of their lives 11 benefft from the highest stsndards of ¢BTe. regardless of geography Dr abllity to pay. Omaga currenty onty %bDrks in the United rd0rn. In addition lo delivering onfrtwne charitable supwi to vulnerable dients. Omega is the hofne of The Chattert)ox Action Against Lonelirw PraraMM9. A Letter trom Louise pen-pal servi, The Omega Bereavement Programme. The Ome9a Motor Neurone Disea Famity Support PrDJramme. Omega Nefvrk of Meeting Point Support GrDUPS. Pagg 2
OMEGA, THE NATIONAL ASSOCIATION FOR END OF UFE CARE IA campany limltsd by guarantse) REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITABLE COMPANY, ITS TRUSTEES AND AOVISERS FOR THE YEAR ENDED 31 MARCH 2023 Trust••$ Mr L Wal8T5, Chairman Ms C Davies. CBE Ms J EvAns (resigned 17 August 20221 Mr D James Mr J RLrtherfor Ms G Stsphens (resigr 23 Fobnjary 20231 Mr A Gregory lapp(xnted 23 March 2023) Company rnglstw•d numb•r 0619&)52 Charlty r•glstsr•d numbgr 1120322 R•gl8t?r•d offlc• London House fown Vvalls shWSbury Shropshire SY1 1TX Accountants WR Partneis Chartefed kn(MJntar 88lmont House Shrewsbury Busin888 Pa Shrewsbury Shropshire SY2 6LG Page 1
OMEGA THE NATIONAL ASSOCIATION FOR ENO OF LIFE CARE (A company Ilmlt•d by gu¥Trnteel TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2023 Achl•v8m&nts #nd p8rformane• a. Main ach5•m•nts of the Charltabl• Company Implèméntlng the Omega mls$lon 0rn8ga 81m8 to raise standArds in grmj of life care by h8lping people to face the challèngèg of latsr life. Most Omgga dients have compl8x n8ed5 and have b88n overl(K)kwl by others. Typically thoy are gither In crisis. ¢oming to tenns vAth loss or slruggling to rw ak)ne vrith difficult caring situab"ons. Sorne are In FtyJor health and many are frail-elderly andlor have ptsJr mobility. The maprity ol the caients we serve a.. trreaved, former c8regiver3. caregivers looking after someon8 lif8 limitlng Illn8ss or vtho are them8èlve$ noar the &nd of life bul especially frail-glderfy ctrdependent family carers over the age of 75. others facing challenging end of li18 Issues. Working wth 8n Increasing number of rnfwrgrs Idenllfy dlents 8nd 8ncwr8n8 them to step forward lo got the help they need. We assist them lo help Ihemselves and aWayS alm 1¢ extend indepandeneo. Wè 8130 inspire othorE lo do more to work collaboratively to ssjpport older vulner8ble rytizens and offèr 98ter Choice of provislon. We keep in touch with sixially isolated people." promote setf-help and pegr-SUPPOrt.' we Signpost 8n(S share &ssgnti81 Information and r)¥ing sklls 8nd provide WWI, ther8p8utic pald and volunteerfng opportunities. The 11oxible serviceB offer we need&J moro thon ever. Slnce the upheaval causod by Iho Cov119 pandomic many Omega dients have found it difficult trj re-ongage with facetO-face actsvity where it still exists. Often due lo frailty and deteriorabng hearth, fragile ptrrsonal neS havo in some inslances broken down and peopl8 hav& got out of the habit of social èngagement. Our scalable, sustslnabb, gTrssrc*Jts 8pproath 8nharKes pewngl well-belng and make5 8 worthwhlle conthbufjon towards building communlty resilience. demand for our programmes c4Jnbnues to gwjw, are irnplementsThJ o yan to 8trength8n the chartty and secure steady, sustalnable growth. The valuabl• eontrlbutlon of Om•ga collèaguu pald and unpald Over 485 people made a volunlary contrFbub"on to our important work this r- another Omega record. We are as ever indebted lo each of our unp8KI cdkagues for thèir enthusk?$m. knndnoss and pèrsonal commitment. W8 continue lo iely hoBVI upon highty moiNated. capable volunleern wth a wido rang& of ski118 who work alongslde a srnall team of paid cAleagues. We again send our conddences lo every Om898 family that has suffered a beaVement durlng the last tsv6lve months. Page 3
OMEGA. THE NATIONAL ASSOCIATION FOR END OF LIFE CARE (A company Ilmlted by guarnnts•l TRUSTEES, REPORT I¢ONTINUEDI FOR THE YEAR ENDED 31 MARCH 2023 Achl•vemonts and r[orManC leoniinued) Programmo activltl¢a This year wè have helped cllents In over 133 Irtsl aulhority areas. In the year to PAarch 2023. approxlmalely 385 clients b6nefited from 8ixss to our Ch8ttertK>x. ActKsn Against Loneliness progrdmmg, Indudlng 260 Individually matched to 8 personal b&friender. This is slighuy fewer th8n in 2021-22. This ye8f ovèr 50% of Chatterbox rg18rrals were made from within the NHS. h)spices and other 8tvJ of life charities. Thg original telgphone boffiending service h8$ sUppmentad by ve0boX vthith is dwn8d to reach tech Savvy dienis who find it difficuh io have 8 converSan over thè phone because of tho lack of facial c#Jes. Our safe-guarded Letter from Lotfrlsa perwl seFvl( ntinUed to Ilourfsh ovar 200 b8nefidarfe8 enloylng eorrespondence 1th one of a simllar number of vdunteer pen15. This pn)9ramme has also boen supplemented with P031irds Irom the Pa5L W01ng d05ely vth csre-giveTr the proje¢t helps exceptionally vulnerabl8 ¢lignts who are unabb to liv8 independonuy. W8 affange for volunteais to exchange old-fa$hion6d postcard3 Wlth our clients with 8n emphasis on usry Cords depiding evocatlve locations, 8ubJact matter 8nd Ilmes to Idgger cherfshed memories 8nd (nVersatiOns. Although dernand cx)nlnv88 to declintr, Ve fmtlnue lo vnyk with the famlllès of paknts rfferlng from motor neurone disease in North Shropshire and Powys providing tablet devke5 load wilh 8pe8th synthes181ng sofr8 and as80C48lwJ ICT oquipmenl. Durtng Ihg period ol Covld lOckdS. several of c4Jr Medng polnl supp)rt groups c*888d lo mo81. W8 are cornmltt8111o re-establishing th8$e as opportunto$ artse. Pa90 4
OMEGA, THE NATIONAL ASSOCIATION FOR END OF LIFE CARE IA ¢ompany Ilmlt•d by guarantee) TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDEO 31 PIARCH 2023 Achlev•m•nts and lOrManC• Icontlnu•d> Grant M•klng Trusts and Foundations We aro imrnensely gralelul foi the finandal suppci have re& thrOLhoUt thè year and thank eath ol our financial stakeholders. Thi8 year recelvèd help from the frjllowing organisations.. The Honry Smith Ch8rity, The National Lottgry Comm¢Jnity Fund RC Midlands Region. Thè Dijlverton Trust, Edwarf Go8UiThJ Foundats'on, Prince of W8188 Charitsble Fund, San(hvell Metropolrtan Borough Counal, Garfièld Weston Foundation, Tho Clothworkers. Foundation. Masonic Charitable Foundauon. knis FoundatsDn. Thg Donald and Patricia Marsh Charitsble Trust, Mccarthy Stone FoLtndation. Edwarrl Cadbjry Tnjst. Sout&r Charitable Tnjst, WaTh¥i¢kshSre County Councll. Kinelon Parish Council. The Dav18 Foundation. The Youell Famity Fund, The Archer Trust, W G Edward$ Chadtable Trnsl. L Forester Tfust, Chade3 Foundatlon. W¢)odroffe Benton Found8tion. CB & HH Taor 1984 Trust, Micha81 Marsh Ch8ritable Tnjst. Wal¢k$h&re Private HO$talS Charttable Trust, Warwicknhire Community and Voluntsry Action. Kelton Trust, P B Dumbell Charitabl8 Trust, The Nora Smith Chartsble Settlement. Baron Davenport's Charity, 8rl8n Shaw Memorial Tnjst. Dum8¢k, Lillie Johnwn CharItae Trus( Thg Marsh Christian Trust and lfjneton Perlsh CouncAI. Corporato •upport We are also gratelul to our commercial sp(M)S$ 8nd individLFal doTh)rs and the many organls8lon$ vtho h8Va 8UPPOrted our WO throughout the yaar induding National Grid. The B18k8more Foundation. A8da Foundatton. Tesco Communlty Fund. Shropshire M850nic Lodge. Ccorw Green Pooks, Qu8dienl Ltd, glffgaff. EDSB Group, A Letton P&rdv81 & Co Ltd. Wamckshirg Open Sbjdios and thg M¢c¥jnti8s Coq). FlnancSal rn•w a. Golng conurn After making appropdate enquiri&8, the Truslees h8ve a reasonable expectation that the Charitable Company h8S adequate resources to continue in operational exisience for ihe foresegablo lulufe. For this reason, they continu8 to adopt the going oMcem basis in Pparing the financial statgments. Further datails war(ling the adoptson of tho gung concern basls c8n bg found in the a(£¥)unb"ng pjlvos. b. Flnanclal revl•w We adopt a prudent approach lo in¢ome generalion in order to S8cure su5taiTrable servSco d8lfvery. We are not reliant on any single source ol income 8nd are continuing to bulld relationships with an IncThasing number of carefully chosen grant rnaking trusts arKI Corrte supporters. The amount raised from grants. £224.572. was dcwm thls year by £21.079 19%) 8Ver expenditure only decreased by £11,39214%1. At yeorend reF#Nt a loss of £24.6251£17.364 wjfpts in 20221 Wo a continuing our offorts to impfove our fvndr8L8lng yield to meel Increan9 dem8nd and cor¥trd rssing costs. We are. for ex8mple, increasing community income and are confident thal In achieve signlficanl growth by develDpTrng 8X*51ing fundraising activity and estalshIng nthv vrdyE to raise money. OUT abilty lo conduct face-to-face adivity is improving onty slovAy yet communty inry)me increased this year amounted to £64,752 lup by over 50°k from £42.937 in 20211. P8gg 5
OMEGA, THE NATIONAL ASSOCIATION FOR END OF LIFE CARE IA company limltsd by guarantee) TRUSTEES. REPORT (CONTINUED} FOR THE YEAR ENDED 31 MARCH 2023 c. Rosop4•9 policy As 0131st March 2023 held £28,375 (2022.. £53,OCK)) In total fiJnd5 frne r9sefVeS of £3.822 {2022'. £36,235) and unresln'cte(I r8serv8s of £22,75912022'. £53.0001. Thls flgure represents approxim8toly I than 1 weks runnlng c¥)sts. well below the 4-month tsrget s•t by Trus1898. Wè are still in the of addressing thls. We usually dgf&r Ineomo at the end of the year 8nd report our rgserves immediately before scheduled gr8nl payments and Othgr inu)m& reaches us. d. Rljk m•n•ym•nt TnJstee$ adopt a consislfjnt and prudent 8prm8ch lo decision-m8king. A risk management process is in plac4, whith 1$ revlewed and upded gUlarty. PolèntiBI risks are asses$8d. dassified, recorded 8nd dèall with appropriately. Insurance is in pla(* to cover re3u&l operating risks. The Twstees have considered th8 major sks to which thè Charity is exposed, and arg Sats'sfiJ that systgms ar8 in a¢0 to m8nagg and miligala exposurg to them. Struetur•. gov•mane• and m•nag•m•nl •. Con8tStutl¢n Omega, Thg NaUonal A86c¢latth for End of Lffe Care Is reglstered 88 8 dwdtabte company Ilmltod by guarantse and was set up by 8 Momor8ndum ofA38W8ti0n. b. M•thods of appolnlm•nt or •l•¢tlon of Trustw• Tho management of the charftab Company Is the Tesponslbillty of the Trustee8 vtho aro elocted and COvOPted undgr the terms of Ihg M&moTandum of Assodallon. Page 6
OMEGA. THE NATIONAL ASSOCIATION FOR END OF UFE CARE IA company Ilmlt•d by guarantw) TRUSTEES. REPORT {CONTINUEDI FOR THE YEAR ENOED 31 MARCH 2023 Stat•m•nt of TnY&t••¥' r•sponslblllti•• The Trustees (w) are also dir8dorn ol the Chaiitable Company for the pu of company 18wI are Tesponsiblfj lor preparing th• Twstees. report and the financial stslements in a(xx)rd8nce wth appliGqble law and Unil6d Kingdom Ating Standards Iunited Kingdom Generally Accepted Acwunung Pr8CtI(l. Company IBW r8quires th& Trnstees to prepam financial stat&mènts for 88ch financial Und8r o)mpany law, the TTUSteos must not approve th& financial stattrments unless thèy ar8 satisfied that they give a truè and fair view of the state of affairs ol the Charitabl8 Company and of Tts inwming rescyJxrs and application of resources. Sncluding ils incoma and expendrture, foi that t. In Fwariryj these finawal slatements, th$ Tnjstees afe required lo.. 86lect sukablo g(untIng poliues and th8n apY them consistenty; observe thè methods and principles of the Charities SORP IFRS 1021., make judgments and aC)untIng estirnatfjs that are reasonable and pnbjent., statè whether applicabl¥ UK Accounting StsndaTds IFRS 1021 have bagn follow8d, 8ublgCt lo any matArfg1 departures disc¥9d and expl•inod in the finanoal Glotomonts.. preparè the financial slatments on wny concfjrn basls unless it is Inappropriato lo pTesume that tho CharStsble Company wlll cg)ntlnu8 In 8neSs. The Trust9e$ reSpOnOIe for keen9 adequate ac•)Junling records that are s(rfficienl lo shth¥ ond explaln the charitab Companls transacllons and disdose with reasonable awjracy at any lime the financ481 pOSiOn of th8 charitab Company and 8nabl8 them to ensLtre that th8 financial stat8monts comply wlth the Compan1&$ Act 2006. They 8rtr also responsible for safeguardlng Ihe assets of th8 Charrtable Ciynpany and hen for taking r&8sonable steps for the prevenOn 8j detection of fraud 8nd olher irTggularlties. Approv byo r of the Momr5 ofthe t¥)ard of Tru8teos and nod on ththr b8haif by. Ichair of stegsl Date.. 9 oa6& 2ozs Page 7
OMEGA THE NATIONAL AssocwmoN FOR EIID OF LIFE CARE IA company Ilmlted by guaw¥nts•l INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2023 Indoptnd•nt Examlnerfs Report to th• Trustoos of Ornega. Th• National A8soelatlon for End of Life Gar• rthe Charltable Companyl I rèport to the charity TW$t my ey8mSnation of the acojurts of th& CharTiablè Company for th8 yo8r ended 31 March 2023. Rè$ponslbllltlo$ and Ba515 of R¢port the Truslogs of the Ch8rhAbla Comparry land Its dirndoTS for the wrrAWS of rnpany 18wI you ar8 responsible for th8 preparation of the aCUnts in 8ccordance with th6 requirements of the Companies Act 2006 he 2006 ACVI. Havlng $ati$figd myself that tha accounts of the Charitable Company are not rgquired to b8 8udlted under Part 16 01 the 2006 Act and are oligible lor independent ex8mlnaln. I reF*Yt in respect of my examinallon of the Charitable Companls aoxxunts carried out undei sectn 145 of ihe Ch8riti8s Act 2011 Ilhe 2011 Act'l. In carryliiy uut riiy examinatson I hav8 lotbwod t Diroction5 givon by Iha Ch81ity Commissn und•r 94Ction 14515llbl of the 2011 Act. Page 8
OMEGA THE NATIONAL ASSOCIATIOhl FOR END OF UFE CARE {A company limited by guardnteel INDEPENDENT EXAMINER'S REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2023 Indgpvndvnt Examlnef8 Statsm•rrt Slncg the Charitable Comp8nYs gfOSS In(x)mè exceeded £250,000 your examlner musl b8 a membar of 8 body listad in section 145 of the 2011 Act. l eonfirm that l am qualtfied to undertak8 th9 examination because l 8rn member of Ihe Association of CharteThY Cerbfied A0unt8nts, vthKh ono ofthe listed bc#Ji85. I have completed rny examlnatlon. I confirm thAt no matters have com& to my attenlion In c)nnectlon wth tho examlnatlon glvlng me Cau lo beli8ve'. accounting records wer9 not kept In respect oflhe Ch81ilabte CoMpY 88 requir&J by section 386 of the 2006 Act,. or the accounts do not accord ¥th ttrxe recxJrd8'. or the accounts do not cornply with the accounting requirements of section 396 of Ihe 2006 Act other than any requirèment that the acLÉnts give a 'true and fail view which is not 8 matter considgrgd as part of an Indèpendènt examlnatlon.. or th¢ accounts have Th)t t)eei) prtryar¥d In afyxx>rdance wlth the methods and prfnclpl8s of St8tement ot R8cornrn8nded Prnctl¢e for accounUng 8nd rèpNting by ¢hariUos lapplicable lo <arlb'es prepadng thelr 8cUnlS In accordance wilh the Flnancial Repoiting Standard applicable In the UK and Republlc of Ireland IFRS 10211. I have no concerns and have come aL¥oss no other matters In ¢x)nOn with tho ex8min8tion to whlch 8ttonfjon should bo dr8wn in this report In orfer to enats 8 propèr understanding of the accounts to bo reached. This reKK)rt 1$ made Solely to the Charttr0 Companls Twstee8. 88 8 bctyjy, In aco)rdènce th Pgrt 4 of tha Charities (Accounts and Reportsl Regulats'ons 2CK18. My Arrk has been undertaken so thal I might stale to the Charitable CompanYs Tmst88s Ilthe matters l am required to state lo them in an Independent examlnorfs repKJrt for no other purpose. To the fullest extent pemiittèd by law. I do not apt or as5UTne responslbility to anyone other than Chantsble Comp8ny and the Ch8ritsL4e Compangs Twteos as a tjody. for my bfk or for Ihis report. Slgned.. Dat8d'. 1811012023 T Lunt BA FCCA MIRPM WR P8rtner5 Chartered Accountants B8lmonl House Shrewsbury Busln&ss Park Shrewsbury Shropshire SY2 6LG Pag8 9
OMEGA. THE NATIONAL ASSOCIATION FOR END OF LIFE CARE (A company Ilrnited by gu•rnnteel STATEMENT OF FINANCIAL ACTMTIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNn FOR THE YEAR ENDED 31 MARCH 2023 Restricted Unrn8trictod funds funds 2023 Total funds 2023 Tolal fvnds 2022 Mote Incom# from.. Don8dons and legad&s Other tradbng activities Invgstmenls 224.572 21,982 10.207 226 246.554 10.207 228 301,843 8,756 Total In¢om• 224572 32.415 256,987 310.403 Expendltur• on: Raising funds Charitable actlvhlos 1.325 81,331 2,359 290.645 218.956 280.287 Total •xp•ndltur• 218.956 62.656 281,812 293,004 Not movom•nt In fvnd• 5,616 130.2411 124,6251 17.399 RocOn¢lllaOn of fvnd8'. Totsl funds brought forward Ngt movement In fvnds 35,601 17,399 5.616 130,2411 {24,625) Totsl funds carrl•d loard 5,616 22.759 28,375 Tha Slalomenl of Fin8nd81 Actiwties irK4Ltdgs aN gains aNJ k)sses rects3nised In the yw. Th• notes on p8oos 13 10 27 fom part of fin8ndal staloments. Page 10
OMEG& THE NATIONAL ASSOCIATION FOR END OF LIFE CARE IA cmipany limlted by gu•Trnteel BALANCE SHE FOR THE YEAR ENDED 31 MARCH 2023 2023 2022 Flxéd a$ts Tangible assets 12 18,937 16,765 18,937 16, T65 Currnnt a88•t8 Debtors Cash at bank 8nd in hand 13 9.285 10,T52 69.051 16.748 Credor8'. amounts falling due wthin ong year 14 (7,310) (43.568) Not currnnt a•8•ts 9,438 36,235 Total a8•0ts l•$ currnnt Ilabllllle• 28,375 53,G Total net as80ts 28.375 53,000 Page11
OMEGA. THE NATIONAL ASSOCIATION FOR END OF UFE CARE IA company Ilmlt•d by guarnnt••l BALANCE SHEET (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 2023 202Z Charlty fund$ Rastricled funds Unrestricted hJnd8 15 15 5.618 22,759 Tot•1 funds 28.375 53,000 Tha Charftsble Company w88 enbtled to exemption from audrt urmler section 477 of the Compani&s Act 2006. The membor5 have not roqulred the company lo obtaln an audlt for the year In quesllon In oco)Tdance wlth section 476 of Companlg$ Act 20C6. The Trustees acknedge Ihelr responsibililies for o)mpln9 wth the requlremgnts of thts Ad rwect to •ccounting rocords 8nd proporotion of financial $tAtoments. Tho financial st8tement5 have t4en prepared In acc4xdance th¥ wovlsknns 8ppllcable ènUUe8 8uW to th8 small companies regime. The flnan¢Sal ststements were appmed 8nd aLrthMsetJ for issue by the Trustees and 8kJn&J on thelr behaLf by: MrL at• Ichair ol T st•esl Date.. The notes on p8ges 13 to 27 foftn part of these finanoal statemts. Page 12
OMEGA. THE NATIONAL ASSOCIATION FOR END OF LIFE CARE {A company Ilmit¢d by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Gèn•ral information Omoga, The Nation31 Asswation for End of Lwè Care is a tharttable uynpany. limited by gu8rnntee and Incorporated in England and Wales. Th& mèmbgrs of the charity are the tnJst88s namod on page 1 of these accounts. In th8 8vent of the charitab18 company boing wound up. the liab¢lty in rgspgct of the guarant88 is limitèd to £10 per membgr of thè charriabla Mpany. A¢eountlng polle8 2.1 Bas1$ of prgparatlon of IEnancl•l stat•m•nts The financial statements have been pmpAred in accordan¢ the Charities SORP IFRS 1021- Acc4Junting and Reporting by Charities: Ststement of Recommended Practice applieablo lo charities preparing th8lr accounts in acc4)rdan< wth the Financial Reporting Slandard applicable in the UK and Republic ol Ireland IFRS 1021 (effective 1 January 20191, the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) and the Companias Act 2006. Omeg8, The Nallonal AsscK4ation for End of Llfe Care mè8ts the dgfinilion of a publlc benefit &nlty utyjer FRS 102. Assets and Ilabilities are inib.ally wnised at histortcal ctjst or transadon value unless Othewse slated in the rekvant aexounting Oicy. 2.2 Golng conrAm After making enqulres, thè Trustees have a rna50nable expectation that th& Charity ha8 adequatè r8sources lo ¢onlinue in oparatK)nal existence for th8 lorgse8able luturè. Thg Charity thereforo oJntlnug8 lo adopt the golng o)nc*m basis In pr8p8rfng rts Ilnandal st8tam&nts. Page 13
OMEGA. THE NAMONAL ASSOCIATION FOR ENO OF LIFE CARE (A ¢ompany limited by guarnntee} NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Aecountlng poll¢l•s {continuodl 2.3 Income All Incorne is re(x)gnis8d once tho Charitable Company has entitlement to the incorne, il is probable that the In8 will b& received the amount of income receivable can bo measured Teliably. The rècognition ol Income from1og8d8s Is dependent on establishirrfJ enUJem&nL the PTob8blllty of receipt and the 8bility to estimalg with sufficient acruracy th& amount r9ceivable. Evidenc* of enlitl•m8nl to a 1898ty èxists whgn the Charilable Company has sufficient 8vidèncA that a gift h88 been left to them IlhroLbgh knowledge ol the existen¢& ol a valid wlll and the death of tha b8nefa¢torl and the executor is satisfied that the pwoperty in question will not raquirad to satisfy d8lms in the estate. Re¢elpt of a legacy must be recx)gni88d vtsn it is probabSe that It will be r8C8ived and the lalr value of the amount receivabl8, ¥thich wlll g6neralty ba the 8XP8Cted cash amount to be di5tribut8d to the Charitablo Company, (¥n be reliably m8a8ur8d. Grant8 gro Included in th• Statoment of finanr.isil 1)n H T1vbla ba818. The balan¢e of income re¢oiv8d for specific purpos85 but not 8xp8nded during the period is sh¢>vn in the relevant funds on th8 Balanc4 sheet. Where inD)me 1$ 18ceived 8ilvanc8 of entitlement of rac&ipt, its rocognllion is dolefred ar induded In c¥edltors gs deferred Ino)m8. Where enlill8mont CrrS bofore Irm8 is r•ceived, tho Inme is accru8(1. Wher8 the donatsd 9d is a fixed asset. it is mured at fair value, unless it is impr8thc81 to measurg this reliabty. in which cage thg 0)st of the item to the donor should bo used. Th8 g81n is recognised as Incorne Irom donations 8nd a ttjrresponding 8mount is induded In thg appropriate flxed asset dass and deprerjated over Ihe useful economlc life in 8(urdoncB wilh the Charftsb Company's accounting policies. On recelpt. dona profess81 servi5 8nd facilitle5 are re(£gnl8ed on the basls of the value ol the gift lo tho Charitable Company ¥thich 1$ th8 amount it wouk1 havo been wlling to pay to obtain services or facilities of equlv81ent economlc ben&flt on the open m8rkgL a corresponding 8mount 15 th8n recognlstrd In expendItU In the perlod of re¢olpt. Incomo tax recthier8bio In rolotion to Inv88trn8nt inc<)m• IB [9CC4ld •t th• ttme th8 inv•#tm8nt Is receivabltr. 2A Exnllr• Expenditure is TeccrfJnised once there is 8 legal or nstrUCtive oblyJation to transler ecA)nomic b8nefit to a third paty. il ts probable th8t a transfer of economic benefits wll be required in settlem8nt and the amount of the obligation can te measured reliably. Expenditurè is classified by activity. Thè costs of eath activity are madè up of ihe tot81 of direct o)sts and shad 5t3, including support o)sts involved in und8rtakJng each a¢tivty. Direct Q)5ts attributable lo a single adivity are allocated direcuy to that acbvity. Shar&J costs vthich contribute to more than one activity and support cmts which a not tttsb1e to a single 8ctiwty are aPWTtioned betrn Ihoso activities on a basi8 con51Steni with use ol resour. Central staff costs are allocated on thè basis ol tim$ spent. and depwatson charges allocated on Ihe portion of the as5el's use. Expenditurè on ralsiro ftjnds indudes all expenditure lncJJe¢j by the Charitable Comp8ny to raise funds for its charEtable purpM)SgS and indudes costs of all fvjnijrdising activities events and no chFJrlLable tradin9. Page14
OMEGA. THE NATIONAL ASSOCIATIOht FOR END OF LIFE CARE {A company Ilmlted by guardnt••l NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 IJIARCH 2023 Accountlng pallcl•s1¢ontlnuèd) 2.4 ExndIture 1¢ontInu) Expgnditure on charitable activities is incurr8d on dire¢Uy undertaking the activibes whl¢h further the Charitable Companys obj'ectives, as well as any asswated support costs. 2.5 Govomment grants Govemmenl grants relating lo tanglble fixod #ssets are tr8ated as dèf&rr8d InfxJm8 and released to the Statement of financial activities over the expected useful lives of the assets LX)ncem8d. Othor grants ore cre(lil8d to th8 Statsment of finan¢l818ctivllio8 as the relatad axponditure L8 incurrod. 2.6 Tanglbl• flx•d a8s•ts and d•prnclatlon Tangible fixed 8ssets ts)stsng £NIL are capltalised and ffjcwnised vknan fijture go)nomlc b8nefils aro prob8bl• and the cost or vAlue of th• ass•t ean b• m•asured rali8bly. T8nglble flxed assets ar8 inltially rgccgnisod 81 co81. After Tecognition. und8r the cost model, tanglble flxed assets are moasur8d al cA)st K88s acojmulated deprodation and any 8ccurnulatsd imp8irment loyses. All costs InrIed lo bring a tangible fixed asset Into it8 Intend&J worklng Jndition should b8 indudod In Ihe measurement ol cost. Depredalionls charged so 8$ to allocate tt)e cA)st of tangible fixed 8s8ets1958 thglr r681dual v81u8 over thelr estlmated u$èfvl lfv&s, on a rtsduring balance basis. Dopr8d81ion18 provlded on the IlDng basls.. Ftxtrjres and ffturos Computer equipmgnt 25% 25% 2.7 Dobtors Trsd8 and othw dgbtor$ a 1K4)gni1 ot tho setllomcnt omount after any trada diJc>Jnt offered. Pwaymants a valued 8tthe awrfjunt prepaid not of any trado d18ciJunts due. 2.8 Cash at bank ond In hand Cash at bank 8nd in hand includes sh and short4wm hvJhly liquid investments Trlh a short maturity of month5 or less from thè dats of aViSit opening of the deFosit or slmilaf accoLEnt. 2.9 Uabllltl•$ And provlslons LIatlIti9$ are re(rJnised Vttn there is an oblig8ti.on at the Balance sheet date as 8 result of 8 P88t ¢vgnl, il is wobable that a transfer of eix)nomtc benefit will be required In seW8mgnt, and the amount of thè setd6m6nt be estimated rellay. Llabilities are re(xyJnis8d at Ihe amount that the Charltable Company ndpate$ 11 will pay to settle the debt or the amount it h85 r1ve01 as advanced payments for lh8 g(xxls service5 it musl provide. Page 15
OMEGK THE NATIONAL ASSOCIATION FOR END OF LIFE CARE {A company lirnit•d by guarantsel NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Ac¢ountlng policles Icontinu•dl 2.10 Flnanclal Instrumènts Tho Charitable Company only has financial assets and finan¢i81 liabilities of a kind that qualify ay basic fin8ncl81 Instruments. Basic fin8nei81 instnjments are InallY recx%Jnisod at transaction value and subs8qu•nly Measu at their setUemÈnt value with the exception of b8nk loans which 8ro subsequently mgasur8d at aMortI o)st using tha effadNe interest method. 2,11 Pen8lon8 Th8 Charitable Company owrates a defined wnlribution pension scheme and the Fension chargo repr8s8nts the amounts payablg by the Charitable Company to the fund In res of the year. 2.12 Fund a¢¢ountlng Genero1 ftjnds are unlrA8 fijnds whlch are avall8ble for us¥ dl ltrie dI¥tivI7 of Ihe Trustet18 Sn fiJrth8ranc8 of the g8neral objeetNOS of th8 Charitable Company and vthich have not be8n deslgn8t8d for oth&r pur[(. Resiri¢t8d ftJnd8 ar8 funds whh are lo be usgd in BccordarKe with spedfic re$tn"ction$ Imposed by ¢S)nor3 or which havè beon raised by the Ch8rTtable Company for particular purposes. Tho costs of Tolsing and administ8rlng SLKh fvnds are charged against the specific fund. The aim and use of aach r8strict8d fijnd 1$ sg1 wt in th8 notes to the finandal st11$. Incom• from donatlons and l•gacl•# Total fund8 2023 rot&1 fvnds 2022 funds 2023 2023 Corpornt• sponlor N8tion81 Grid Cornmunty Matters Subtotal d•tsllad dlselosure 5,000 Page 16
OMEGA. THE NATIONAL ASSOCIATION FOR END OF UFE CARE {A company Ilmlted by guarant••l NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENOED 31 MARCH 2023 In¢(>me frown donatlons and lryaGles (Gontlnuedl R•strlct•d Unrestrict•d funds fund• 2Q23 2023 Totsl funds 2023 Totel fvnds 2022 Donations Grants Governm•nt gr8nts Similar incoming resources 14,8W2 14,892 211,748 12.824 2.1)90 40,371 235,651 10,000 15,621 211.748 12.824 8ubtot•l 224,572 16.982 241.554 301.643 224,572 21.982 246,554 301,643 Tot812022 225,746 74897 301,643 Incomo Irvrn oth•r tr•dlng •CtfvttI Incomo from fundr•l•lng ev•nts Totsl funds 2023 rol81 fvnds 2022 funds 2023 Olher ftJn¢Jrnising events 10,207 10.207 8.T56 Tot812022 8.758 a756 Page 17
OMEGA. THE NATIONAL ASSOCIATION FOR END OF LIFE CARE {A company limlt•d by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Inve$tmènt Income Unrnjtrlctod funds 2023 Totsl fund8 2023 Totsl lunds 2022 Investment Income 226 Tot812022 Exp•ndltur• on ral$lng lund8 C08ts ot fal8lng voluntsry Incom• Unro•trlct•d fvnd$ 2023 Total funds 2023 rolal fund$ 2022 Costs of raislng v(Auntary Incor 1.325 1.325 2,359 Tol812022 2,359 2,359 Analysls of oxpendltur• on eharltabl• adlvlu Surnmary by fund type R9clOd Unrestrlct•d fvnd$ funds 2023 2023 Totsl 2023 Totsl 2022 Direcl costs 218.956 61,331 280,287 290,645 Total 2022 225.9&3 64,692 290.645 Page 18
OMEGA, THE NATIONAL ASSOCIATION FOR END OF LIFE CARE {A company limlted by guafanteel NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Anal15 of exp•ndltur• by actlvttl•s Aetivltl•• und•rtak•n dlrectly 2023 Totsl Total fvnds 2022 2023 Dlra¢t ¢osls 280.287 280,287 Tot812022 290,645 290,645 Page 19
OMEGA. THE NATIONAL ASSOCIATION FOR END OF LIFE CARE IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Analy81g of expendtture by actlvltles Icondnuedl Analys18 of dlrect costs Total fund• 2023 Tot81 nd$ 2022 2023 Staff costs Depredation PrinlirrfJ Travel Prolects Telttphone Computer costs Sub$¢dplon$ 8nd pU&cal$ 8ank charges Sundry Rgnt Rates and water Insurance Llght and hgat R•palrs and renewals Accountancy fees Stsff expenses Trustee expenses Events 219,n5 6,312 8,242 1,837 1,352 4,410 219,735 6,312 8,242 1,837 1,352 4410 232,600 5,588 8.598 1.636 1,068 4.584 6.881 1.880 13Q 2.224 11.676 1,674 2,945 3.290 2. 126 2.521 563 2,516 134 4,317 15,854 1.198 3.1ff2 2.513 1,312 2,913 1,636 2,516 134 4,317 1S,854 1,198 3,102 2.513 1,312 2,913 1,636 2,239 2,239 719 280,287 280,287 290,645 Total 2022 290.645 290,645 Indep•nd•nt •xamin•e$ r•mun•rniion 2tr23 2022 Fee5 payable lo the CharTtable Compan$ indyntlent examtner for th& Independent examinaDon of the Charilable C(xnpanYs 8nnu818¢>x)unts 2.160 1,614 Page 20
OhlEGA THE NATIONAL ASSOCJAnoN FOR END OF UFE CARE IA comyny Ilmlt•d by guarnntse) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 10. 8tarr 2023 2022 Wages and salaries Social se(yJrity Costs Conlrfbudon to defined contrfbutk)n penon schem 204.071 21&527 8,790 8.283 7,615 219,735 232.600 The average numberof persors empbyed by th8 Ch8ritsble Company during the year was 88 folknw8'. 2023 No. 2022 No. ErnoyeeS 16 18 No employ09 recwvgd r9muneralion afflounling to than t60.{ in either Y1. 11. Truit•o¥' rnmun•ratlon and •xpen••• DurSng the yè8r, no Tru5t8ts8 received any remuneration or othor benefils (2022- £NIL). Durtng th8 yegr 8nded 31 M8rch 2023. no Tnjstee expeeS have been IrKurred (2022- £2). Pago 21
OMEGA THE NATIONAL ASSOCIATION FOR END OF UFE CARE {A company 1Smited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 PIARCH 2023 12. Tanglblè flxéd a8ts Flxtur•8 and Computèr ffttln9$ •qylpm•nt Total Cojt or valuatlon At 1 April 2022 Additions 23.365 42,510 5,050 61875 At 31 ma 2023 26.799 47,560 74.359 D•pr•elatloft At q April ?n?? Charge for the year 15.892 2,727 33.218 3,585 49.110 6.312 AI 31 M8th 2023 18,619 36,803 55.422 Nèt book ¥•lu• At 31 Marth 2023 8.180 10,757 18.937 At 31 M8rch 2022 7.473 9.292 16. 765 Flxtures and rrttings additlons durfng 2023 Irluded donatsd a880ts valued 81 £Nil.{2022..£1,500) 13. D•blorn 2023 2022 Du• wlthln on• y•ar Prepayrnents and acxrued in¢xme 9.285 10.T52 9,285 10.T52 Page 22
OMEGA, THE NATIONAL ASSOCIATION FOR END OF LIFE CARE IA company limited by guarants•) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 14. Creditors: Amounts fallln9 duè wlthin on• y1 2023 2022 Trade cfeditors Other taxation 8nd swal $8curlty Other creditors A¢crual$ and deferTed incom 2.304 3.634 1,016 3&614 3.555 1,170 2.585 7,310 43,568 2023 2022 D&f8rrod Inenmrs At 1 April Resources deferred during the Amounts released from prnvious pork•J$ 35,000 60,500 35,000 f6CI.5CQJ {35,000) 35,(xI Page 23
OMEGA. THE NATIONAL ASSOCIATION FOR END OF LIFE CARE IA ¢ompany Ilmbted by guarnnts¢ NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDEO 31 MARCH 2023 15. stat?mont 01 funds ststement of fund$- ¢urr¢nt year Balance at 31 Mareh 2023 8alanc• at 1 Aprll 2022 Incom• Expndltur• Unr•strfet•d funds Genoral Fund8- all funds 32,415 162.6561 22.759 R•8trfctod fvnd• National Lottery Community Fund PWC.F Fund Edward Goslling Garfield Weston Sandwell Other reslrfcted fvnds < £10,000 H¥nry Smlth Dulvfjrton Trust 41,250 15.000 15.000 10.000 10,000 56.322 141,2SOI 115,0001 115.0001 (10.0001 110.0001 150,7061 iuoooi 13SOOOI 5,616 224572 12119561 5.616 Totsl of funds 256.987 {281.6121 28.375 Page 24
OMEGA, THE NATIONAL ASSOCIAnoN FOR END OF UFE CARE IA c<>mpany limited by guarantee) NOTES TO THE FINANCiAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 15. Statom•nt of funds {¢ontlnuèd} Granst and donations reLfvad have twi cg)mblned into the fund for whlth income has beon inl8nd8d. Granl providers of £5.000 or over have begn id$nlffi8d wiihin the furKJ to whith their grant is aplllcablè to. R•strl¢t•d fund8 comprise.. Thg Chattèrbox Actlon Agalnst Lonolln•ss Programme- Frèe tèlephone beffiendlng for older people who gnjoy a chat. Ilncluding grants from Princè ol Wales, Sanowell Counol H¢JJs8 and Evesonl A Lott•r from Loulso - For th058 like to recolvo a frierbdly letter to share stories aboLrt Ihelr Ilve8, fgmilies and in18r8315. Ilndudlng a grant from Masonk Charity9 Founda16onl Core fundlngl eor• costs - Centralised ¢>y8 fvnd oxislFng to supwt otr)&r funds or proJrammes. Reapportione(l on 8 IBbour hour basls. Ilncluding grants from ExPal Foundation. Hènry Smith, NatKJnal Lottery Cornmunty Fund. DMF Ellis Charitable Trust 8r)d Florence Cohen Charitable Trustl Motor N•uroM DI4oaB• Progrnmm• - Cgntral¢&&J core fund gxi$ting to SUPFh)rt other funds or progrBmmos. Roapporwoned on 818bour h)ur b8slB. M•etlng polnt Support Groups - Grwps for caregivw5, fomer fregNers and lh8 bereaved In tha West Midlands arèa. Groups provide wr-ttrpoor support and friondshlp. acc¢ss to speakers, slgnposting to other $8Nices. a ¢hanc8 to scoalise and a Spite frorn the caring role. Ilnd(tdin9 a gfant Irom Indewnd8nt Age) Capllal co8t• I IT Infr••trueiur•- Captt81 lund. Page 25
OMEGA. THE NATIONAL ASSOCIATION FOR END OF LIFE CARE IA company Ilmlt•d by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 PIARCH 2023 15. St•toment of fun08 Icontinuedl Statem?nt of funds- prfor year Balance at 31 MarFh 2022 Ba18nce at l Apnl 2021 Ttsnsfe Irrf04rt Income Exp&ndrtu Unre8trlct•d funds General Funds- all fiJnd8 (67,051) 53,000 ReBtrlcted fund• MND Famlly Support The Chatterbox Action Against LonelSness Prograrn A Lettèr From Louise Corg fvnding I Core ¢08ts Motor Naur9 Dlsea8e Programme Meetlng Polnt Support Group8 Capltal costs I IT Infrastrudure 207 (207) 60,501 15.C 134. 1 (60,501J (15,CWJ (134. 150) 95 15,CKXI (302) 207 (i.LTrW) 207 225,746 (225.953) Total of fund# 34601 310,403 (YJ3.CQ4J 16. Analysls of not as8•ts b•tw••n fvnd* Analys of ngt auets betwwn fvnd8- ¢urr•nt y•ar Rostrlthd Unrestrfct•d funds funds 2023 2023 Total funds 2023 T8ngibl6 fixed assèts Current assets Credttors due vthin one year 18,937 11,132 17.310) 18.937 16,748 17.310) 5,616 Total 5.616 22,759 28.375 Page 28
OMEGA. THE NATIONAL ASSOCIATION FOR ENO OF LIFE CARE {A company IlmSted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 16. Anatysis of net a8s•ts betw••n funds Icontinu•d} Anabysls of n•t ass•ts b•h¥eon funds- wlor yr UntvstriLY8d fvnd$ 2022 Tot81 fvnds 2022 Taroible fixed assets Current assels Creditor8 due within one 16, 165 79,803 (43.568) 16,T65 79.803 (43.568) Total 53.cy 53.000 17. P•nsSon ¢ommltm•nts Th8 group 0rateS a defined o)ntrlbution penslon schmo. Tho 88s0ts of th& 8chem8 8re held 8ep8ralely frorn those ol the gp in an indepondenty 8dmini$tor6d frJnd. Tha nsIOn o)st chargo represents contrbbutlons payable by the group to the fund and amounted to £7.61512022- £8.2831 dudng the year. There was no amount outstandlng at the Balance Sheet date. 18. R•lat•d rtY transactlo Ourtng the yèar dose famlty m8mb8r8 of trustees J RLtherford and D Jarnes hdd part-llme, pald roles at Omega. Th•ir combined remuneration totall8d £17,837 In gfOSS pay and pension conlribulion5. Thwe w&rg Tr) 18 p8ty trdfi$8Ctions dfjdgred during tho provKJus yoar. Pago 27