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 ex￿lIent 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
OUtsour￿d administration
Communications
Establishment costs
Office c05tS
Travel
Meeting expenses
Bank charges
Professional fees
Depreciation
31,399
I6￿31
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.