THE EMIS NATIONAL USER GROUP (A company limited by guarantee) Annual Report and Financial Statements Year ending 31 December 2023 Charity number: 1072834 Company number: 03640679
The EMIS National User Group Contents Page Messa8e from our Chair Report of the trustees Report of the Independent Examiner Statement of Financial Activities Balance Sheet Statement of Cash Flows Notes to the accounts 10-16
The EMIS National User Group Message from our Chair Year ended 31 December 2023 Welcome to our annual report for 2023. We were excited to host our first London based Conference in 2023, after requests from members to move South. Sadly attendance was not as we would have hoped, but the Conference was well received by all who attended. As a result if the Conference, we attracted 5 new Committee Members, allowing us to continue our work on behalf of members. The NUG is supported by EMIS Users working in practlces across the UK. We work hard to meet our charitable objectives alongside 5UPPOrting members as they strive to offer exlIent care to patients. We look forward to announcing more details of our charitable efforts which are now ready to share after much work from committee members. I would like to express my thanks to all NUG members for their ongoing support, and for the efforts made by NUG staff and committee members. Best Wishes Rachael Lankshear . Lw>Lu Chair
The EMIS National User Group Report of the Trustees Year ended 31 December 2023 The trustees are pleased to present their report together with the financial statement5 of the charity for the year ended 31 December 2023 which are also prepared to meet the requirements for a directors, report and accounts for Companies Act purposes. The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Flnancial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (effective I January 2015}. The organisation is a Public Benefit Entity within the definitions of s34 FRS 102. Objectlves and actlvltles for the publlc beneflt The EMIS National User Group INUGI is a registered charity with stated objects "to ald the rellef of suffering and cure illness by continuou5 research into matters reloting to the causotion, prevention, diagnosis and treatment of illness tsnd disease. in particulor by collecting, colloting and exchanging information with users of EMIS computer softwore or other interested members of the publid. This year has seen us re-tender for our EduNug programme, allowing us to continue to offer free trainin8 and support to members. As was announced at our 2023 Conference, Inllne wlth our charltable objectives we are sponsoring PhD student at Manchester University, who in undertaking research in to digital tools to support patlents, Improving health outcomes. We continued to use the website and social media to engage with our members to further our educational objetts. The existing website has some technica5 limitations and a costly and imminent requirement to rebuild the site on an upgraded version of the existing platform (Drupall represented an opportunity to consider a replacement on a more user-friendly system, such as Wordpress, which would also reduce operating costs going forward. It would also host the new EduNUG educational resource rn0 effectively. Our first chosen provider was unable to fulfil on the contrart, which was hugely disappointing. We were able to obtain a full refund on the contract and another bidder from the procurement process, White Space has taken over the project, Go live of the new slte in imminent and we are confident that this will enhance our offering to members. We continued to produce a high-quality quarterly magazine packed with educational material from many contributors. It is a much-appreciated resource to help Members improve their use of IT in order to deliver efficient, high-quality healthcare and provide improved quality data for benefittin8 research. The magazine is also available online through the website for members and form5 a valuable archive. NUG Committee Activity Our Watchdog and User Development Request Subcommittees continued to meet regularly with EMIS {by video-conference) to represent members, interests (these are scheduled monthly but around half have had to be cancelled due to EMIS'S or the NUG members non availability). The Watchdog Facebook page continues to be a useful conduit to receiving members, concerns, in addition to other channels.
The EMIS Natlonal User Group Report of the Trustees Year ended 31 December 2023 We continued to gain many User Development Requests through the UDR Facebook page, which EMIS also directed users to when they had idea5 for development. The level of engagement with EMIS in this area has degraded in the last couple of years, largely, we think, due to the removal of the contractual requirement to develop a certain number of user-requested enhancements each year. This will be something we want to improve. The following Committee members are Trustees: Dr Monica Saksena-joye, Rachael Lankshear and Dave Mayren. Tess McCooeyJ Dr Rachel Bower, Karen Mccarthy, Shazia Shazad and Paul Machin have served this year as Co-opted Members and will be voted in as Trustees at the AGM The Trustees wish to record thelr thanks to the Group Manager, Ms Lorralne Witherspoon for her efficient and knowledgeable management of the Charity and Or8anisation and also to M5 Yvonne Qulnn who has efficiently assisted her as Office Secretary. Subsidiary EMIS NUG has one subsidiary, EMIS NUG Services Limited, which undertakes the trading activities of the charity. Flnanclal review The accounts show an operational deficit for the year amounting to £169,331 compared with a deficit of £19,283 in 2022. The 2023 Conference was more expensive than previous years, with poorer attendance. Reserves policy The trustees aim to maintaln free reseNes in unrestricted funds at a level which equates to 12 months of unrestricted charitable expenditure. The trustees consider that this level will provide sufficient funds to fulfil paid memberfs membership benefits and ensure that support and governance costs are covered. The balance held as unrestricted funds at 31 December was £497,596 of which £497,137 are regarded as free reserves, after allowing for funds tied up in tangible fixed assets. 12 months, costs are anticipated to be around £320,000 as we aim to run the Annual Conference once more. The current level of reserves is therefore higher than is needed but contingency for conference cancellation or poor uptake, redundancy costs, commitments beyond 12 months and unforeseen expenses would justify the current level in the present uncertain situation. We shall review this during the year and have discussed way5 to use the excess funds for the benefits of members and to further the objects of the charity. Governance The charity is a company limited by Euarantee; its governing document is its Memorandum and Articles of Association" The EMIS National User Group INUGI is run by a committee of dedicated and enthusiastic people, all involved in Primary Medical Care in one form or another. Trustees are elected at the Annual General Meeting each year. A third of the committee of the NUG stand for election each year. Any member
The EMIS National User Group Report of the Trustees Year ended 31 December 2023 of the NUG may put themselves forward for election. Officers are elected by the committee and re- elected each year. The NUG committee members are based throughout the UK. There are usually 4 full Committee meetings held during the year and 4 meetings of each of the four subcommittees (Education, Watchdog, User Driven Developments and Conference). The EMIS NUG has an office based in Gateshead, Tyne and Wear which employs one member of staff, It is the office's responsibility to ensure smooth running of the User Group and to provide support to the committee. Rlsk Management An annual assessment is made of our investment policy to ensure that the charity's funds are secure and available to meet current and future educational and operational needs. Other risks to the charity have been identified and reviewed on an on-going basis, and appropriate action taken. Thi5 has included ensuring appropriate insurance cover and ensuring a general health and safety risk assessment has been undertaken at any premises used by our members or staff. Referen and administratlve Information Company number 03640679 Charlty number 1072834 Trustees A Selwyn Vyoung M Saksena-joye R Lankshear D Mayren Resigned 15 September 2023 Resigned 28 February 2023 Appointed 15 September 2023 Prlncipal office Unit 25 Enterprlse House, Kingsway North, Team Valley, Gateshead NEII OSR Independent Examiner B Gill FCCA, TIG Corporate Finance LimÉted, Metropolitan House, Longrigg Road, Swalwell, Gateshead, NE16 3AS Trustees, responsibilities in relation to the financial statements The trustees are responsible for preparing the Report of the Management Committee and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The EMIS National User Group Report of the Trustees Year ended 31 December 2023 Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the income and expenditure of the charitable company for that period. In preparing these financial statements, the directors are required to: select suitable accounting policies and then apply them consistently. observe the methods and principles in the Charities SORP; make judgments and estimates that are reasonable and prudent; and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation. The trustees are responsible for keeping accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. 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. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Signed on behalf of the trustees R Lankshear 2 September 2024
The EMIS National User Group Report of the Independent Examiner to the trustees of The Emis National User Group I report on the financial statements of The Emis National User Group for the year ended 31 December 2023 which are Set out on pages 7 to 16. Respectlve responslblllty of trustees and examlner The charity's trustees are responsible for the preparation of the financial statements. The charitvs trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011{the 2011 Act} and that an independent examination is needed. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: Examine the accounts under section 145 of the 2011 Act To follow the procedures laid down in the general Directions given by the Charity Commission {under section 14515llbl of the 2011 Act) and To state whether particular matters have come to my attention. Basis of independent examinerfs report My examination was carried out in accordance with the General Dlrections given by the Charitv Commissioners. An examination include5 a review of the accounting records kept by the charity and comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures In the financial statements, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required In an audit, and consequently no opinion is given as to whether the accounts present a 'true and falrf view and the report is limited to those matters set out in the statement below. Independent examlnerfs statement In connection with my examination, no matter has come to my attention: (i) which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with section 386 of the Companies Act 2006; and to prepare flnancial statements which accord with the accounting records and to comply with the accounting requirements of section 396 of the Companies Act 2006 and wlth the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities, have not been met; or (21 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached. B Gill FCCA TIG Corporate Finance Limited Metropolitan House Longrigg Road Swalwell Gateshead NE16 3AS 2 September 2024
The EMIS National User Group Statement of Financial Activities Year ended 31 December 2023 Note5 2023 2022 Income Charitable activities 238.719 187,593 Commercial trading operations 23,251 128,540 Investment income 3,127 654 Total Income 265,097 316, 787 Expendlture on: Charitable activities 434,428 336,070 Total expenditure 434.428 336,070 Net Income/(expendlture) and net movement in funds (169,331) (19,283) Reconciliation of funds: Total funds brought forward 666,927 686,210 Total funds carried forward 497,596 666,927
The EMIS National User Group Balance Sheet as at 31 December 2023 Notes 2023 2022 Flxed assets Tangible assets Investments 457 406 Total fixed assets 459 408 Current assets Debtors Cash at bank and In hand io 245,481 314,421 142,096 545,332 Total current assets 559,902 687,428 Llabllltles Creditors: amounts falling due within one year 11 62,765 20,909 Net current assets 497,137 666,519 Total net assets 497.596 666,927 The funds of the charlty Unrestricted funds 497.596 666,927 Total charity funds 12 497,596 666,927 For the year ended 31 December 2023 the charity was entitled to exemption from audlt under section 477 of the Companies Act 2006 relating to small companies. Trustees, responsibilities: The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with Section 476; and The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small charitable companies and with the Financial Reporting Standard 102. Approved by the Management Committee on 2 September 2024 and signed on its behalf by R Lankshear
The EMIS National User Group Statement of Cash Flows Year ended 31 December 2023 2023 2022 Cash generated from operatlng activities (169,331) (19,937) Add back Depreciation 349 222 Deduct Decrease (increase) in debtors (103,385) (4,183) Increase (decrease) In creditors 41,856 {10,948) Net cash used in operating activities 230,511 (34,846) Cash flows from investing activities Purchase of fixed assets 654 Net cash used by investing activities 400 654 Change In cash balance5 In year 1230,911) {34, 192) Bank and cash balances brought forward 545,332 579,524 Bank and cash balances carried forward 314,421 545,332
The EMIS National User Group Notes to the accounts Year ended 31 December 2023 10 l Accounting policies The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the period. Basis of preparation The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 (effective l January 20151 {Charities SORP {FRS 1021, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) and the Companies Act 2006. Fund accountin8 Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Income All income is included In the statement of financlal actlvities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applled to particular categories of Income: Donations are recognised where there is entitlement, certalnty of receipt and the amount can be measured with sufficient reliability. Investment income is recognised on a receivable basis. Income from charitable activities includes income recognised as earned {as the related goods or services are provided) under contract.
The EMIS National User Group Notes to the accounts Year ended 31 December 2023 11 Expenditure Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Charitable expendlture comprlses those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such actlvities and those costs of an indirect nature necessary to 5UPPOrt them. Support Costs Support costs included central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas or per capita, staff costs by the time spent and other costs by their usage. Irrecoverable VAT Irrecoverable VAT is charged against the category of resources expended for which it was incurred. Fixed assets Individual fixed assets costing £100 or more are initially recorded at cost. Fixed assets investment5 Fixed assets investments are included at market value at the balance sheet date. Depreclatlon Depreclation is provided at the followlng annual rates in order to wrlte off each asset over its estimated useful Ilfe Fixtures and fittings IO% to 33% Straight line Pensions The charity operates a defined contribution pension scheme. Contributions are charged to expenditure as they'become payable in accordance with the rules of the scheme.
The EMIS National User Group Notes to the accounts Year ended December 2023 12 Income from charitable activities Training and Publications Education and subscriptions 2023 2022 Conference income Subscriptions Other income 134,844 134,844 78,386 103,875 103,875 109,207 134,844 103,875 238,719 187,593 Income from comrnerclal tradlng operations Unrestricted 2023 2022 Donations due from EMIS NUG Services 23,251 23,251 128,540 Investment Income Unrestrlcted 2023 2022 Interest from cash deposits 3,127 3,127 654 Charltable activities Tralnlng and Publicatlons Education and subscrlptlons 2023 2022 Website expenditure Accommodation and room hire Post and stationery Speakers fees Article fees Printing and formatting Conference consultancy External education project Event collateral Bursary Governance- note 7 Support costs- note 7 2,760 2,760 2,005 81,557 76,566 5,219 6.339 4,229 1,872 2,000 2,800 10,169 10,169 9,375 73,240 35,684 62,866 63,516 26,877 42,870 31,500 17,538 44.970 43,138 34,726 89,041 51,905 81,557 5,219 4,229 73,240 62,866 26,877 31,500 27,432 54,315 362,016 72,412 434,428 336,070
The EMIS National User Group Notes to the accounts Year ended 31 December 2023 13 6 Staff costs and remuneration of key management 2023 2022 Salaries Social security Other pension costs 39.249 33,432 21,039 1,841 60,288 35,273 The average number of employees during the year was l {2021 - 1) with all employee time Involved in providing either support to the governance of the charity or support service5 to charitable activities. The charity considers its key management personnel comprise the trustees and one senior manager. The total employment benefits including employer pension contributions of the key management personnel were £60,288 {2022 - £35,273}. 7 Analysls of governance and support costs The charity identifies the costs of its support functions. Costs are identified speclfically for the governance function. Having identified Its governance costs, the remaining support costs together with the governance costs are apportioned between Training and Education and Publicatlons and subscriptions. Support 2023 Governance 2023 Total 2023 Total 2022 Salaries Pension OUtsourd administration Communications Establishment costs Office c05tS Travel Meeting expenses Bank charges Professional fees Depreciation 31,399 I631 12,612 13,790 12.242 1,562 7,850 4,208 3,153 3,448 5,246 670 1,469 8,411 155 10.255 105 39,249 21,039 15,765 17.238 17,488 2,232 1,469 8,411 516 10,255 349 33,432 1,841 14,190 12,934 3,989 939 10,030 476 16,990 222 361 89,041 44,970 134,011 95,043
The EMIS National User Group Notes to the accounts Year ended 31 December 2023 14 8 Tangible fixed assets Fixtures & Equipment Cost At l January 2023 Additions 20,143 400 At 31 December 2023 20,543 Depreclatlon At l January 2023 Charge for year 19,737 349 At 31 December 2023 19,737 Net Book Value At 31 December 2023 457 At 31 December 2022 406 9 Investments 2023 2022 EMIS NUG Services Limited 2 Ordinary shares of £1 Undertaking Country of Incorporation EMIS NUG Services Limited England Prlncipal activity Class Trading activities Ordinary 100 of charity Undertaking Capitsl Profit for and year reserves EMIS NUG Services Limited
The EMIS National User Group Notes to the accounts Year ended 31 December 2023 15 10 Debtors 2023 2022 Trade debtors Amount due from subsidiary Taxation Prepayments 220 iio 163,299 140,047 7,646 74,316 1,939 245,481 142,096 11 Creditors: amounts falling due in one year 2023 2022 Trade creditors Other creditors Taxation and social security Accruals 24,921 1,550 16,500 16,200 1,539 21,344 1,620 62,765 20,909 12 Total charlty funds At l January 2023 Income Expendlture At 31 December 2023 Unrestrlcted General 666,927 265,097 434,428 497,596 13 Members Ilabillty The charity is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £10 towards the assets of the charity in the event of liquidation.
The EMIS National User Group Notes to the accounts Year ended 31 December 2023 16 14 Trustees remuneration and expenses No remuneration was paid to trustees in the period. Trustees (3) were paid expenses totalling £1,449 (2022 - £3,846). This was for travel expenses, locum costs and similar costs incurred by trustees when undertaking their trustee duties. At the year end trustees were owed £Nil. 15 Penslon scheme The charity operates a defined contrlbutlon pension scheme. The penslon costs represent contributions payable to the scheme. The cost was £21,039 (2022 £1,841). 16 Related partles Controlling partv The charity is controlled by the trustees who are all directors of the company. Subsidiary company The charity owns 100% of the share capital of EMIS NUG Services Llmited. At the year end the company was owed £163,299 {2022 - £140,047) by the subsldiary.