Is a delayed intention permissible for an 'Umrah granted by the company, and is the reward written for me or for the company, and is choosing specific individuals to perform 'Umrah considered favoritism?

Intention (niyyah) is a condition for the validity of Umrah or Hajj, and the time for forming this intention is at the state of ihram from the miqat. The reward for Umrah accrues to the one who performs it, and it is greater if undertaken at their own expense. For the benefactor, there is a reward for guiding others to good. If the selection of pilgrims by the financial benefactor or company is according to their stipulated conditions, then it is permissible. However, for one who does not meet the conditions but manages to perform Umrah through favoritism or by encroaching upon the rights of others, the Umrah is valid, though accompanied by sin.