THE EMIS NATIONAL USER GROUP (A company limited by guarantee) Annual Report and Financial Statements Year ending 31 December 2024 Charity number: 1072834 Company number: 03640679
The EMIS National User Group Contents Page Message from our Chair Report of the trustees Report of the Independent Examlner 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 2024 Welcome to our annual report for 2024. Our 2024 Conference saw us meet in Birmingham and introduced the first EMIS National User Group Awards. Attendance was once again Sess than we had hoped for, but feedback from attendees and sponsors was Positive. We have noted the preference for the conference and accommodation to be on the same site to support network, so will ensure that is a feature of all conferences in the future. The NUG is supported by EMIS Users working in practices across the UK. We work hard to meet our charitable objectives alongside supporting members as they strive to offer excellent care to patients. We were able to introduce NUG Members to the PhD student we are sponsoring at Conference, and we look forward to updatin8 you further about the progress of her work. I wnuld like to express my than1<% to 311 Tr4IUG mpmbert for ththir nngoinh sijpport, and for the effort.s made by NUG staff and committee members. Best wishes, Rachael Lankshear Chair
The EMIS National User Group Report of the Trustees Year ended 31 December 2024 The trustees are pleased to present their report together with the financial Statements of the charity for the year ended 31 December 2024 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 wlth the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102} (effective I January 20151. The organisation is a Public Benefit Entity within the definitions of s34 FRS 102. ObJectlves and actlvltles for the publlc benefft The EMIS National User Group INUGI is a reglstered charlty Wlth stated objects "to aid the relief of suffering and cure illne55 by continuous research into matters relating to the causation, prevention, diagnosis and treotment of illness and disease, in particular by collecting, collatlng and exchunging information with users of EMIS computer software or other interested members of the publid,. It has been a challenging year which has seen the departure of our Group Manager and Office Secretary. We have been unable to access many of our records and online accounts until recently and this has hindered our ability to communicate fully with our members. This has now been resolved thanks to the tireless cornmitment from our Chair and Trustees. We are now looking forward to the planning of another conference in the Sprin8 of 2026 after the successful conference In Blrmingham in September 2024 with the very well received EMIS NUG Awards. We are plannlng for an increase in membership from the Welsh and Northern Ireland areas as they all adopt EMIS. This year has seen us contlnue wlth our EduNug programme, allowing US to contlnue to offer free training and support to member5 for our partnership with Ardens. As was announced at our 2023 Conference, in line with our charitable objectives we are Sponsoring a PhD student at Manchester Unlversity, who in undertaking research in to digital tools to support patients, improving health outcomes. They are still undertaking their studies. Our new website was launched successfully and is a much improved platform for our members to access our EduNug Programme Resources, previous conference information and how to join the user group. The previously produced magazine5 are available online through the website for members and forms a valuable archive. We have not produced a magazine since the Summer 2024 issue. The committee proposed moving to an online version to reduce printing costs and be more environmentally sustainable. Due to the departure of our admin team we have yet to decide on how this will be developed going forward. NUG Committee Activity Our Watchdog and User Development Request Subcommittees continued to meet regularly with Optum (by video-conference} to represent members, interests (these are scheduled monthly but many had to be cancelled due to Optum's {New name for EMISI 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 National User Group Report of the Trustees Year ended 31 December 2024 We continued to gain many User Development Requests through the UDR Facebook page, which Optum also directed users to when they had ideas for development, The level of engagement with Optum 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 is something we want to improve and there is a list of requests which they are willing to take fomard. The following Committee members are Trustees: Rachael Lankshear, Tessa Mccooey, Dr Rachel Bower, Karen Mccarthy, Shazia Shazad and Paul Machin. Hannah Nicolas is a Co-opted Member and will be voted in as Trustee at the AGM Subsidiary EMIS NUG has one subsidiary, EMIS NUG Services Limited, which undertake5 the trading activities of the charity. Flnanclal revlew The accounts show an operational deficit for the year amounting to £185,806 compared with a deficit of £169,331 in 2023. The 2024 Conference was more expensive than previous years, due to the over booking of hotel rooms which were not cancelled and the over ordering of catering for the awards dinner event. Reserves pollcy The trustees aim to maintain free reserves 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 member's membership benefits and ensure that SUPPOrt and 80vernance costs are covered. The balance held as unrestricted funds at 31 December was £311,790 of which £311,680 are regarded as free reserves, after allowing for funds tied up in tangible fixed assets. 12 months, costs are anticipated to be around £290,000 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 durin8 the year and have discussed ways to use the excess funds for the benefits of members and to further the objects of the charity. Governance The charity 15 a company limited by guarantee; 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 2024 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. The EMIS NUG now employs one member of staff in a hybrid capacity. The committee are looking to close the office in Gateshead. This will reduce our expenditure slgnlflcantly. Risk 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. This has included ensuring appropriate insurance cover and ensuring a Eeneral health and safety risk assessment has been undertaken at any premises used by our members or staff. Reference and administratlve Information Company number 03640679 Charity number 1072834 Trustees Rachael Lankshear Tessa Mccooey Rachel Bower Karen Mccarthy Shazia Shazad Paul Machin Prlncipal office Unit 25 Enterprise House. Klngsway North, Team Valley, Gateshead NEII OSR Independent Examlner B Gill FCCA, TIG Corporate Finance Limited, 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 2024 Company law requiresthe trusteesto prepare financial statementsforeachfinanaal year which give true andfairviewof the state of affairs of the charitablecompanyand of theincome and expenditure of the charitable company forthat period. In preparing these financlal statements, the directo a requlred to: select suitable accountlng policies and then apply them conslstently,. observe the methods and principles in the Charities SORP; make judgments and estimate5 that are reasonable and prudent; and prepare the financial statement5 on the going concern basis unless it is inappropriate to presume that the tharitable company will continue in operation. The trustees are responslble for keepingaccounting recordswhich disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements complywith the CompaniesAct 2006. Theyare also responsible forsafeguarding 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 compan¢s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in otherjurtsdie£ions. Signed on behalf of the trustee5 K Mccarthy 1810912025
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 2024 which are set out on pages 7 to 16. Respective responsibility of trustees and examiner The charrty's trustees are responsible for the preparation of the financial statements. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011(thÈ 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 DirectSons given by the Charity Commission (under section 14515llb) 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 Directions given by the Charity 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 item5 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 audlt, and consequently no opinion is given as to whether the accounts present a 'true and falr, vlew and the report Is Ilmlted to those matters set out in the statement below. Independent examiner's statement In connection with my examination. no matter has come to my attention: iii 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 financial statements whlch accord wlth the accountlng records and to comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities, have not been met,. or 121 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 Corporat nce Limited Metropolitan House Longrigg Road Swalwell Gateshead NE16 3AS 18 September 2025
The EMIS National User Group Statement of Financial Activities Year ended 31 December 2024 Notes 2024 2023 Income Charitable activities 110,682 238, 719 Commercial trading operations 79,471 23,251 Investment income 4,651 3,127 Total Income 194,804 265,097 Expenditure on: Charitable activities 380,610 434,428 Total expendlture 380,610 434,428 Net Sncome/(expendlture) and net movement in funds {185,806} (169,331) Reconclllatlon of funds: Total funds brought forward 497.596 666,927 Total funds carried forward 311,790 497,596
The EMIS National User Group Balance Sheet as at 31 December 2024 Notes 2024 2023 Fixed assets Tangible asset5 Investments 108 457 Total fixed assets 110 459 Current assets Debtors Cash at bank and in hand 10 77,628 252,568 245,481 314,421 Total current a55ets 330,x96 559,902 Llabilities Creditors: amounts falling due within one year 11 18,516 62, 765 Net current assets 311,680 497,137 Total net assets 311,790 497,596 The funds of the charlty Unrestricted funds 311,790 497,596 Total charity funds 12 311,790 497,596 For the year ended 31 December 2024 the charlty was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Trustees, responsibllities.. 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 provision5 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 18 September 2025 and signed on its behalf by R Lankshear
The EMIS National User Group Statement of Cash Flows Year ended 31 December 2024 2024 2023 Cash generated from operating activities (185,806) (169,331) Add back Depreciation 349 349 Deduct Decrease (increase) in debtors 167,853 (103,385) Increase {decrease) In creditors 44,249) 41,856 Net cash used in operating activlties 161,853) (230,511J Cash flows from investing activities Purchase of fixed assets 400 Net cash used by Investing activltles 400 Change In cash balances in year (61,853} (230,911) Bank and cash balances brought forward 314,421 545,332 Bank and cash balances carrled forward 252,568 314,421
The EMIS National User Group Notes to the accounts Year ended 31 December 2024 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 2nd 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 2015) (Charities SORP (FRS 1021, the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) and the Companies Act 2006. Fund accountlng 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 followlng specific policies are applied to partlcular categories of income: Donations are recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability. Investment income is recognised on a receivable ba515. 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 2024 11 Expenditure Liabilitie5 are recognised as 500n 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 expenditure comprises 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 activities and those costs of an indirect nature necessary to support 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 ndividual fixed assets costing £100 or more are initially recorded at cost. Fixed assets investments Fixed assets investments are included at market value at the balance sheet date. Depreclation Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life Fixtures and fitting5 IO% to 33Yo Straight line Penslons 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 2024 12 Income from charitable activities Tralning and Publications Educatlon and subscrlptlons 2024 2023 Conference income Subscriptions Other income 13,617 13,617 134,844 97,065 103,875 97,065 13,617 97,065 110,682 238, 719 Income from commercial trading operations Unrestricted 2024 2023 Donations due from EMIS NUG Services 79,471 79,471 23,251 Investment Income Unrestricted 2024 2023 Interest from cash deposits 4,651 4,651 3,127 Charitable artlvitles Trainlng and Publlcatlons Educatlon and subscriptions 2024 2023 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 ¢osts- note 7 27,344 27,344 2, 760 67.302 81,557 2.452 5,219 4,229 1,400 2,000 5,215 10,169 46,728 73,240 45,368 62,866 20,869 26,877 33,206 31,500 20,619 40,430 44,970 41,257 80,896 89,041 67,302 2,452 9,400 1,400 5,215 46,728 45.368 20,869 33,206 19,811 39,639 282,323 98,287 380,610 434,428
The EMIS National User Group Notes to the accounts Year ended 31 December 2024 13 6 Staff costs and remuneration of key management 2024 2023 Salaries Social security Other pension costs 34,785 39,249 2,680 21,039 37,465 60,288 The average number of employees during the year was l {2023 1> with all employee time involved in providing either support to the governance of the charlty or support services 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 £37,46512023 - £60,288). 7 Analysis of governance and support costs The charity identifies the costs of its support functions. Costs are identified specifically 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 Publications and subscriptions. Support 2024 Governance 2024 Total 2024 Total 2023 Salaries Pension Outsourced administration Communicatlons Establishment costs Office costs Travel Meeting expen5e5 Bank charges Professional fees Depreciation 27,828 2,144 16,873 20,936 9.887 2,558 6,957 536 4,218 5,234 4,237 1,096 1.192 6,889 183 9,783 105 34.785 39,249 21,039 15,765 17,238 17,488 2,232 1,469 8,411 516 10,255 349 21,091 26,170 14,124 3,654 1,192 6,889 609 9,783 349 426 244 80,896 40.430 121,326 134,011
The EMIS Natlonal User Group Notes to the accounts Year ended 31 December 2024 14 8 Tangible fixed assets Fixtures & Equipment Cost At l January 2024 Additions 20,543 At 31 December 2024 20,543 Depreclation At l January 2024 Charge for year 20,086 349 At 31 December 2024 20.435 Net Book Value At 31 December 2024 108 At 31 December 2023 457 9 Investments 2024 2023 EMIS NUG Services Limited 2 Ordinary shares of £1 Undertaking Country of Incorporation England Prlnclpal activity Class EMIS NUG Services Limited Trading activities Ordinary 100 of charity Undertaking Capital Profit for and year reserves EMIS NUG Services Limited
The EMIS National User Group Notes to the accounts Year ended 31 December 2024 Is 10 Debtors 2024 2023 Trade debtors Amount due from subsidiary Taxation Prepayments 330 220 72,770 163,299 2,914 7,646 1,614 74,316 77.628 245,481 11 Credltors: amounts falling due in one year 2023 2022 Trade creditors Other creditors Taxation and social security Accruals 1,716 24,921 16,800 16,500 21,344 18,516 62, 765 12 Total charity funds At l January 2024 Income Expenditure At 31 December 2024 Unrestricted General 497.596 194,804 380,610 311,790 13 Members Ilabillty The charity is 3 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 a55ets of the charity in the event of liquidation.
The EMIS National User Group Notes to the accounts Year ended 31 December 2024 16 14 Trustees remuneration and expenses No remuneration was paid to trustees in the period. Trustees (41 were paid expenses totalling £1,865 {2023 £1,449). 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 contribution pension scheme. The pension costs represent contributions payable to the scheme. The cost was £2,680 (2023 £21,039). 16 Related parties Controlling party 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 Limited. At the year end the company was owed £72,770 (2023 - £163,299) by the subsidiary.