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.