OUR VISION, YOUR FUTURE ANNUAL REPORT 2022 IHEEM J Systsm Optlmlsatl
Annual Report 2022
Annual Report 2022
CONTENTS
A Message From The President ............................................................................................3 Chief Executive Statement ................................................................................................ 4-5 Healthcare Estates Conference & Exhibition 2022 ....................................................... 6-7 Learning & Development .......................................................................................................8 Workforce ................................................................................................................................9 Diversity & Inclusion ............................................................................................................ 10 IHEEM Modernisation Programme ................................................................................... 11 Regional Branches .........................................................................................................12-13 Technical Platforms & Authorising Engineers ................................................................ 14 Company Affiliates .............................................................................................................. 15 Governance ........................................................................................................................... 16 Governance Structure ......................................................................................................... 17 Membership Profile 2022 ................................................................................................... 18 At a Glance 5 Year Business Plan ...................................................................................... 19 Knowledge Partners & Key Stakeholders ........................................................................ 20 Financial Report .............................................................................................................21-22 Looking Forward to 2023 ................................................................................................... 23
Paul Fenton, IHEEM President
A MESSAGE FROM THE PRESIDENT
Welcome to IHEEM’s Annual Report, providing you with an update of the Institutes key activities and achievements over the past twelve months.
IFHE International Conference in Toronto. The presentation that Pete Sellars and I made around the complex topic of Healthcare Planning was well received. The feedback we got from delegates supported our belief that developing a common language and approach is hugely important and is needed to improve the planning, design and construction of new and existing hospital services across many countries, not just in the UK. A number of countries wish to engage further with us on this topic including requests to engage and present at future online events. There is no doubt that this strengthens the Institutes drive to influence future healthcare planning.
This year IHEEM joined forces with a number of professional associations to develop and launch the first National Estates & Facilities Day which will be held annually on 15 June each year. I know that many of you took the opportunity in your organisations to celebrate the vital work delivered by our profession and the positive impact it has on patients and staff. I am immensely proud of all our individual and affiliate members who support and deliver critical services in the NHS and I will never tire of thanking and championing our dedicated workforce. IHEEM is committed to ensuring this event is a success every year and I look forward to seeing how you mark the occasion in 2023. One of my priorities as President has been supporting and encouraging the next generation of healthcare efm professionals. Therefore, a major highlight for me was judging the 2022 Faraday Challenge Final at Alder Hey earlier this year as it was the embodiment of what I hoped we could achieve when I set out that priority. You can read more about the event in this report but I was truly inspired by the enthusiasm and innovation shown by all the students who took part. IHEEMs involvement in the programme has undoubtedly provided young people who have expressed an interest in engineering with a greater understanding of our sector and the key role that all our members – at all
levels – have in improving the experience that patients have in hospital. During my involvement in the programme I have no doubt that I have met future healthcare engineers and efm specialists. I was therefore delighted that the New Hospital Programme accepted IHEEMs invitation to join the next phase of the programme and connect with each of the 5 finalists to work alongside their Chief Design team to turn their winning ideas into real tools to help children in hospital.
I was delighted to meet so many members, affiliates and IHEEM supporters at the much-anticipated return to a fully live Healthcare Estates in Manchester. And what a return it was - the largest event in its history. I was pleased to meet up with so many friends and colleagues once again. It reminded me how important networking and connecting can be for personal and professional development and how taking a short time out from the “day job” to relax and socialise with colleagues and peers can have a such a positive impact on your general wellbeing. Taking from the success of the past online conferences, most of the presentations at Manchester were recorded and are available online. If there was something that you missed, then I would encourage you to log onto the website and make full use of this facility.
As I end my term as President, I look back with enormous pride at all the achievements the Institute has made over the past two years, during what was an incredibly challenging time nationally and globally. Once again, I would like to thank the dedicated Head Office team who remain steadfast in their support and service to all our members. It has been a pleasure to work with such a strong and committed team, alongside the Chief Executive and my fellow Council Members and volunteers, all of whom continue to support IHEEM to fulfil its vision to continuously improve and develop the Institute for the benefit of our membership.
something that you missed, It has been an honour to then I would encourage you to serve as President and it is my log onto the website and make pleasure to hand the baton to full use of this facility. Alison Ryan who I know will be an excellent President and It was also a privilege to ambassador for the Institute. attend and present at the
Paul Fenton, MBE
2 CONTENTS
A MESSAGE FROM THE PRESIDENT
3
Annual Report 2022
Annual Report 2022
CHIEF EXECUTIVE STATEMENT
I am delighted to present our 2022 IHEEM Annual Report. The Institute has enjoyed another busy and successful year where it has delivered a number of key objectives in line with our 5 Year Business Plan and annual business priorities.
When we published our last Annual Report, I hoped for a more settled 2022 following the uncertainty of the past two years. As I look back on this year, I am extremely proud of what the Institute has achieved and how having the opportunity to return to some of our usual activities such as in-person events, has been welcomed by all. This report clearly illustrates how we continue to meet the needs of our members and improve the quality and breadth of services that IHEEM provides.
taking advantage of IHEEMs offer. Almost half of the exhibitors at Healthcare Estates were IHEEM Company Affiliates and we will be exploring how we can improve our offer to all exhibitors in 2023.
We continue to work collaboratively with other professional bodies and national and international organisations. Our Technical Platforms have provided feedback to the national estates and facilities guidance programme and we held our first AE Conference for 2 years which saw IHEEM registered AEs attend alongside tradespeople and apprentices. The pandemic brought to light IHEEM’s vital role in facilitating networking so this year has seen a much welcome return to in-person meetings, conferences and events. We have successfully delivered a comprehensive programme of live events, both locally and nationally. There is no doubt that members have welcomed the opportunity to network and connect in person and we will continue to support our Branches to deliver events that link to topics which have the greatest impact on our sector. We listened carefully to our members, company affiliates and exhibitors and to make our events more inclusive and accessible we launched a
Membership numbers have continued to rise with a projected overall increase of almost 12% since 2019. We have reversed the small decline in membership that was happening pre-pandemic and I have no doubt this is a clear reflection of the support IHEEM provides to all of its members. The Institute has also supported more members to achieve professional status than it has in the last 5 years. These include not only Chartered Engineers, some through the Individual Route, but also Engineering Technicians and Incorporated Engineers. Company Affiliate membership continues to grow which means that more organisations who are active within our sector, and supporting our industry, are
standard pricing structure for everyone wishing to attend our events. We also delivered substantial savings on each ticket for Healthcare Estates 2022.
One of my personal highlights of the year was the return of a fully live Healthcare Estates Conference and Exhibition at Manchester in October. This years event was the biggest in its history with record numbers of visitors, exhibitors and speakers. The feedback received has been extremely positive and nearly 80% of exhibition space for 2023 was sold in the following weeks. Although there were some last-minute challenges brought about by the national rail strike and COVID infections we were able to mitigate these quickly and the overall impact on visitors and speakers was minimal. The new IHEEM Members Lounge was a great success and added value to our members who attended the event. I would like to thank our partners STEP Exhibitions for their hard work and together we will build on this success to
ensure we continue to make our flagship event as inclusive and relevant to you as possible. Internally, Head Office has continued to deliver our business priorities and support our many committees, platforms and Boards of Registration. The investment to modernise our IT infrastructure now means we are able to process new membership applications, renewals and upgrades much more effectively. During the last two years of global uncertainty we did all we could to mitigate any financial and operational risk to the Institute. We have also moved towards improved transparency in terms of our Business Plan and Annual Reports and I know that our new President Alison Ryan will continue in that vein. I am pleased that we are now in a financial and operational position to begin to strengthen the internal resources needed to ensure we have the right skills and knowledge in place to continue to deliver our ambitious 5 Year Business Plan. We are also supporting our Head Office team in their own development.
The achievements set out in this report are a tribute to the commitment of our Head Office team. Their hard work, drive and determination are outstanding and I greatly value and appreciate all that they do. IHEEM also benefits from the support of its volunteers who make a significant contribution through their service to our Council, Committees,
Platforms, Boards and Working Groups. I would like to thank them for their support.
This report sets out our many successes this year and demonstrates how the Institute has effectively planned and delivered particularly in its faceto-face engagement with the growing numbers of members, partners and stakeholders. It gives me great confidence for the future and I look forward to 2023 and beyond as we continue to deliver for all our members.
Pete Sellars
4 CHIEF EXECUTIVE STATEMENT
CHIEF EXECUTIVE STATEMENT 5
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Annual Report 2022
HEALTHCARE ESTATES CONFERENCE & EXHIBITION 2022 BUSINESS PLAN CORE OBJECTIVES 5 AND 6 IHEEM KEY EVENTS PROGRAMME 2022
Overall attendance to Healthcare Estates 2022 reached record levels for the two days in Manchester with over 5,000 visitors, delegates 32 and exhibitors flocking to Manchester. Thank Hours you to everyone who contributed and made CPD accredited this event a success. and made available to IHEEM members online 61 129 4 Conference Chairs and... Presentations Speakers Key Themes 6 Free-to-attend Theatres & Zones
>5000 612
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Healthcare Awards
Visitors Guests
Across & Gala
>200 2 days Dinner
2 3
New Exhibitor New Staff Workforce
Exhibitors Awards Awards
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>200
“A fantastic opportunity to build relationships with people in the industry and create a network of people all wanting to better the healthcare sector.”
“Great to be back in person and to see how the sector is evolving and how we can all meet the needs in providing a quality NHS estate”
“Would definitely be an event I will be attending next year.”
6 HEALTHCARE ESTATES CONFERENCE & EXHIBITION
HEALTHCARE ESTATES CONFERENCE & EXHIBITION 7
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LEARNING & DEVELOPMENT BUSINESS PLAN CORE OBJECTIVES 1, 2, 4 AND 7
Learning Hub
Stay Connected. Keep Informed. Get Ahead.
IHEEM CAREER ROUTE MAP
IHEEM KNOWLEDGE PARTNERS
IHEEM LEARNING HUB
Over 400 Vimeo recordings are now available online exclusively for IHEEM members to access. All IHEEM conference marketing now clearly states which presentations are recorded and are CPD accredited. This has become standard practice for all of the Institutes key in person events and online webinars. We have invested to ensure we have the right technical support in place to maintain the high quality production standards we achieved this year.
This unique digital tool provides information to support members in their career development.
The Institute continues to deliver on its commitment to provide its members with access to a wide choice of professional and technical training opportunities through its growing Knowledge Partnerships. Underpinning the IHEEM Career Route Map, there are now 90 learning and development courses available to our members from 6 providers including Health Facility Planning as well as technical training courses.
Users can also access relevant job advertisements on the IHEEM Website.
WORKFORCE BUSINESS PLAN CORE OBJECTIVES 1, 3 AND 7 IHEEM KEY EVENTS PROGRAMME 2022
The Institute continues to actively invest its resources to support our members throughout their career journey. Part of the IHEEM Presidents priorities saw particular focus on encouraging and developing the future healthcare engineers and efm workforce. A major part of this was the 2021/2022 Faraday Challenge which saw the Grand Final hosted by Alder Hey Childrens Hospital in June. It was the culmination of the competition involving 959 teams from 285 schools across England, Wales, Scotland and Ireland all of whom attended one of the 165 Challenge Days held during the season.
IHEEMs sponsorship of this event undoubtedly provided students with a greater understanding of the healthcare engineering sector and the key role that all of our members – at all levels- have in improving the experience that patients have in hospital.
The five teams who reached the final were subsequently offered the chance to have their winning designs turned into real tools to help children in hospital. The New Hospital Programme accepted IHEEMs invitation to engage with the finalists to give them the opportunity to influence hospital design which means that the outputs from the challenge will endure and develop in a unique and innovative way.
The winning team with IHEEM President Paul Fenton MBE and Childrens Commissioner for England Dame Rachel De Souza
9
8 LEARNING & DEVELOPMENT
WORKFORCE
Annual Report 2022
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DIVERSITY & INCLUSION BUSINESS PLAN CORE OBJECTIVE 1
This years focus of the Diversity and Inclusion Working Group (D&I) has been Bullying, Harassment and Abuse.
Drawing from the NHS Staff Survey published in 2021 and the Chartered Institute of Personnel & Developments 2020 report “Managing Conflict in the Modern Workplace” they found while reported incidents of bullying, harassment and abuse in the NHS were low, those incidents were still weighted towards minority groups of staff: BAME, LGBTQ+ and people with disabilities. It was not possible to identify and develop figures specific to the healthcare engineering and estates workforce but there is no doubt that these behaviours are disproportionately felt by the above groups of staff and also by women.
The group held an interactive workshop at Healthcare Estates 2022 where these findings was discussed in an open and frank conversation with attendees. A number of lived experiences from people who had faced bullying, harassment and abuse was also presented which made for a sobering testament. These were not only from NHS staff but from external contractors who work within the sector.
The feedback from those who joined the session was extremely positive and the Working Group would like to thank everyone who took part and shared their moving and insightful experiences.
Although it would appear that some progress is being made in these areas, there is obviously still work to do and the group will consider this and the previous work that has been done in setting the agenda for 2023.
The Working Group present at their workshop at Healthcare Estates 2022
IHEEM MODERNISATION PROGRAMME BUSINESS PLAN CORE OBJECTIVES 8 & 9
Further modernisation of IHEEMs systems and procedures continued in 2022 with the objectives of improving the service to existing and new members and strengthening internal governance.
SYSTEMS DIGITAL DISPLAY MODERNISATION BOARDS
The year has seen continued improvements to the CRM, CPD systems in addition to the ongoing development of the IHEEM website. Major upgrades to our on-line events booking system now provides exhibitors with a simple end to end process from online booking through to invoicing and billing providing improved customer experience. Work also started on the fully automated membership application process which is planned for completion in 2023.
IHEEM are now using two large digital boards at its own and other events. Unlike printed display material, which has a shorter lifespan, the new interactive boards will enable Head Office to provide bespoke and up to the minute information on IHEEM stands and with their touchscreen technology they can be used to gather live data eg: surveys, questionnaires etc quickly and efficiently.
The Working Group also welcomed a new member in 2022: Lucy Rowe, the Young Persons and Diversity Manager from the National Estates and Facilities Team at NHS England.
10 DIVERSITY & INCLUSION
IHEEM MODERNISATION PROGRAMME 11
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REGIONAL BRANCHES
This year many of the Branches were able to plan their return to face to face meetings and events in 2022. Two notable conferences delivered this year were:
BUSINESS PLAN CORE OBJECTIVES 3 AND 5
JOINT IHEEM NORTHERN IRELAND &
IHEEM Regional Branches have continued to utilise online capability and delivered a number of webinars including:
IHEEM 2022
- Electrical Safety Within Healthcare Environments
FREE CPD WEBINAR 1[ST] NOVEMBER 2022 FROM 10AM – 11:15AM
IHEEM North East Regional Branch partnering with the Water Hygiene Centre to deliver a CPD webinar
-
Workforce development, apprentices, IHEEM…and you!
-
Practical Approaches to Water Safety
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FREE CPD Webinar by Pete Tyson Session description:
Session Chair Gavin Evans, Deputy Director of Estates (Operations & Maintenance), The Newcastle Upon Tyne Hospitals NHS Trust Pete Tyson, is Senior Development Consultant for the Water Hygiene Centre and has extensive experience of water systems and waterborne pathogens. With twenty years in the Water Treatment/Hygiene industry, Pete has worked as a Service Engineer, Sales Engineer, Regional Manager and Regional Director for some major water hygiene companies within the Industry. His experience is gleaned from being involved in the Legionella Outbreak in 2002 at Barrow, Cumbria to managing contracts at Nuclear Power Stations to presenting Role of the Responsible Person Training, his experience and knowledge of specific areas bridges many market sectors. Pete was co-author of an article published for the Chartered Institute of Environmental Health discussing Covid-19 return to work and the actions to be undertaken on businesses re-opening. Practical Approaches to Water Safety We’ve all seen the ‘crazy’ health and safety photos such as the worker on the A frame ladder in swimming pool whilst drilling into the ceiling above!! Well, this presentation is along the same lines, albeit with water safety and those things that we’ve discovered, found, observed whilst advising clients in recent years. The content includes: • Design and Install• Components• Safety of systems & Contamination• Monitoring & RecordsThe session will take you through the importance of how to get things right at the design stage [or not] through to the correct components [or not] to be used and need to monitoring correctly and keep suitable records [or not]. Using photo evidence of those ‘or not’ elements will highlight to clients practical approaches to water safety for their organisation
www.iheem.org.uk/events
On-Line Registration now available at www.iheem.org.uk/events For more information about IHEEM or membership:02392 823 186
ofce@iheem.org.uk
www.iheem.org.uk
Please note programme is subject to change
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Some of our Branches have also arranged conducted tours of healthcare facilities and organisations providing support to our industry. They have also attended careers fairs to highlight and discuss with school leavers the wider ranging and varied career opportunities available in our sector.
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HONG KONG BRANCH
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Although the Hong Kong Branch were still dealing with ongoing COVID-19 restrictions they have continued to connect with members online and delivered two webinars: “Mega-Trends In Medical Technology Impacting on Operating Theatre Construction” and Fast Track Construction of BSL3&4 Laboratory & Airborne Isolation Wards” in response to the extensive healthcare infrastructure development pipeline. The Branch also maintained its links to mainland China and took part in their organised webinar in the Summer.
REPUBLIC OF IRELAND CONFERENCE
IHEEM KEY EVENTS PROGRAMME 2022
May 2022 saw the joint IHEEM Northern Irish and Republic of Ireland Branch event held at Dublins Croke Park stadium. Postponed from 2020, the two-day conference, exhibition and awards entitled “Delivering Sustainable Healthcare Estates” attracted over 350 delegates and saw high-profile speakers including from Irelands Health Service Executive (HSE), Irish and Northern Irish healthcare providers and NHS England present in an absorbing and interactive conference. The two Branches worked in close collaboration and with IHEEM Head Office and the feedback from visitors and exhibitors was extremely positive and the opportunity to network and connect was very much welcomed. A report on the event can be found in the June edition of Health Estate Journal www.healthestatejournal.com
This event also saw the revitalisation of the Republic of Ireland Branch following a two year period when activities were interrupted by the pandemic. The branch is now chaired by Bill O’Reilly and if formally represented on IHEEM Council. A report on the new chair and the plans for the Branch was featured in the June edition of Health Estate Journal www.healthestatejournal.com
IHEEM MIDLANDS CONFERENCE
IHEEM KEY EVENTS PROGRAMME 2022
The first dedicated IHEEM Midlands Conference was held in June 2022. Titled “Future Proofing Healthcare” was held in Burton-on-Trent. Focussing on Net Zero carbon and the “post-pandemic world” it featured presentations from the National Sustainability and Estates and Facilities teams as well as speakers from industry and IHEEM Knowledge Partners. A report on the event was included in the August edition of Health Estate Journal www.healthestatejournal.com
12 REGIONAL BRANCHES
REGIONAL BRANCHES 13
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TECHNICAL PLATFORMS & AUTHORISING ENGINEERS BUSINESS PLAN CORE OBJECTIVES 2, 5, 7 AND 9
IHEEM TECHNICAL PLATFORMS
IHEEMs Technical Platforms continue to provide feedback to national standards and guidance documents and research developed by organisations such as NHS England, British Standards Institution and The Nuffield Trust.
In March IHEEM announced that its Architecture, Design & Built Environment (ADBE) Technical Platform was re-launched as the IHEEM Strategic Estate Management TP. The revitalised platform now has a focus on the strategic aspects of the healthcare estate including healthcare planning, capital development and a range of associated topics. It has a significantly increased membership that includes professionals from industry, academia and the NHS.
The Electrical Technical Platform has also called for new members this year to support its ambition to expand the breadth of representation and technical input into healthcare efm specific guidance in addition to British Standards.
IHEEM ETP presenting at Healthcare Estates 2022
Some of the IHEEM Technical Platforms took part in the Healthcare Estates Conference and the Strategic Estate Management TP held an interactive workshop entitled “Estates Strategy – The Forgotten Art?”
IHEEM AUTHORISING ENGINEERS
IHEEM KEY EVENTS PROGRAMME 2022
IHEEM and its members were delighted that the annual AE Conference returned in 2022. This one day event entitled “Making the Standard” was held at the prestigious Epsom Racecourse in July and attracted over 140 delegates including, for the first time, sponsored places for IHEEM tradespeople and apprentices as part of our commitment to support the next generation of efm leaders. The event was recorded and CPD accredited and made available for members to watch online. A full report on this event was featured in the August edition of Health Estate Journal www.healthestatejournal.com.
G Stanton, IHEEM AE(D) presenting at the AE Conference
Articles by IHEEM Authorising Engineers are now clearly highlighted in the Health Estate Journal using the trademarked IHEEM AE logos that were introduced last year. This raises their individual profile and the professional status they hold within IHEEM.
A number of IHEEM Authorising Engineers also took part in this years Healthcare Estates Conference, presenting across several of the six technical theatres.
D Harper, IHEEM AE(W) presenting at Healthcare Estates
COMPANY AFFILIATES BUSINESS PLAN CORE OBJECTIVE 7
IHEEM Company Affiliate membership continues to grow as more organisations who support the healthcare engineering and estate management sector are connecting directly with IHEEM members and taking advantage of the Institutes offer which includes:
INCLUSION IN THE COMPANY AFFILIATE DIRECTORY ON THE IHEEM WEBSITE
DISCOUNT ON COST OF A STAND AT HEALTHCARE ESTATES OPPORTUNITIES TO CONFERENCE & PRESENT AT IHEEM EXHIBITION BRANCH EVENTS
USE OF THE IHEEM LOGO ON ADVERTISING MATERIAL
ENTRY INTO THE IHEEM DISCOUNT ON IHEEM PERSONAL MEMBERSHIP HANDBOOK SENT TO SUBSCRIPTIONS – AVAILABLE TO ALL COMPANY ALL MEMBERS AFFILIATE EMPLOYEES
Wherever possible IHEEM endeavours to involve our corporate members in our activities with opportunities to sponsor events and raise their profile.
Almost half the exhibitors at Healthcare Estates 2022 were IHEEM Company Affiliates and in 2023 we will be discussing their views on how we can better support them in the future.
IHEEM Company Affiliates Exhibiting at the IHEEM Dublin Conference & Healthcare Estates 2022
14 TECHNICAL PLATFORMS & AUTHORISING ENGINEERS
COMPANY AFFILIATES 15
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GOVERNANCE
PRESIDENT
COUNCIL MEMBERS
Paul Fenton
Paul Fenton Alistair Cameron James Chadwick Peter Davies VICE PRESIDENT Paul Fenton & PRESIDENT ELECT Richard Harris Martyn Jeffery Alison Ryan Nigel Keery
Alison Ryan Nigel Keery Nigel Keery Eddie McLaughlan Bill O’Reilly BRANCH CHAIRS Paul Rodgers Alison Ryan London & South East Alan Spraggon Alan Gascoine Mark Williams Dr P L Yeun
BRANCH CHAIRS
London & South East Alan Gascoine
Southern Greg Hansell
TECHNICAL
South West Richard Knight
PLATFORMS CHAIRS
East Anglia Vacant
Water
Mervyn Phipps Ventilation Andrew Poplett Electrical Paul Harris
West Midlands Phil Wade
East Midlands James Chadwick
North West Alistair Cameron
Medical Gases Vacant
Yorkshire Simon Adamson
Decontamination Brian Kirk
North East Alan Spraggon Scotland Vacant
Fire Safety Mazin Daoud
Environmental Sustainability Ian Hinitt
Wales
Medical Devices Vacant
John Prendergast
Northern Ireland Steven Johnston
Strategic Estate Management Paul Mercer
Republic of Ireland Bill O’Reilly
Hong Kong Dr P L Yeun
COMMITTEE CHAIRS
Audit and Renumeration Wayne Carr
Conference and Exhibition Claire Hennessy
Management and Finance Eddie McLaughlan
Membership and Registration Mark Richards
Professional Development Carl McKenzie
Technology Platform Eddie McLaughlan
BOARD OF REGISTRATION (AUTHORISING ENGINEERS) CHAIRS
Water
Paul Nolan
Ventilation Graham Taylor
Electrical Mark Richards
Medical Gases Ian Sandford
Decontamination Graham Stanton
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possible standard.
future beneficiaries by: its corporate behaviour regulatory requirements
due care over their security Ensuring that the Institute’s governance is of the highest
deployment and proper application
both tangible and intangible, taking all
direction and is focused on achieving these Acting as guardians of the Institute’s assets,
Ensuring that the Institute complies with legal and
Being responsible for the performance of the Institute and
representation from branches, a president and 2 president elects Members of Council hold the Institute ‘in trust’ for current and Ensuring the Institute has a clear vision, mission and strategic
All members are both company directors and trustees, made up of elected
Council
To act as the focus for relevant platform
barriers within the Institute. To technical matters concerning fire and fire safety and associated services, creating IHEEM responses and activities Fire technical
Diversity and Inclusion Working Group’ The main objectives of the Diversity and Inclusion working Group are to encourage more people from diverse backgrounds to engage with the Institute. Make recommendations to the IH EEM Council in relation to the direction and strategy of the Institute regarding diversity and inclusion, Develop and implement the Institute’s diversity and inclusion programme, inspire the next generation as well as identify and address any perceived manage the professional development activities for the Institute, develop with other nominated institutions who are licensed by the Engineering Council and by Council. policies, advising on issues to the Technology Platform Committee and managing the Institute’s technical
other educational providers, training opportunities that will be beneficial to the training and Continued Professional Development (CPD) of the members of the Institute and to make these opportunities Professional Development Committee
available to others. Plan and manage the seminar programme, manage all aspects of the Institute Journal, to ensure that the technical and professional Committee and managing the responses and activities
quality are maintained and kept up to date and to ensure the Journal is published on time and within any budget approved technical platform advising on issues to the Technology Platform Institutes Technical
agendas and other associated
Environmental Sustainability To act as the focus for relevant matters concerning the sustainability and net zero agendas, creating IHEEM policies,
To act as the focus for
Healthcare Estates.
To plan, develop and manage the IHEEM Annual Conference, Exhibition and Awards Dinner relevant technical matters concerning Medical Gas Pipeline Systems and associated services, creating IHEEM responses and activities Medical gases technical platform
policies, advising on issues to the managing the Institute’s technical
Conference and Exhibition Committee Technology Platform Committee and
activities
To act as the focus Ventilation technical platform managing the Institute’s technical responses and
for technology matters, creating IHEEM policies on issues affecting Healthcare Engineering and Estate Management, advising Council on the responses and activities. (Chairs of the Technical Platform Committees) To act as the focus for relevant technical matters concerning Ventilation and associated services, creating IHEEM policies, advising on issues to the Technology Platform Committee and
significant issues arising, and
managing the Institute’s technical
Technology Platform Committee
To act as the
focus for technical platform
matters concerning Water, creating Water technical
relevant IHEEM policies, advising on relevant issues to the Technology Platform Committee and managing the Institute’s relevant technical responses and activities.
and activities.
IHEEM registered and enter the AE register Medical devices technical platform Technology Platform Committee and managing the Institute’s relevant technical responses
AE Registration Panel To be the independent applications for members wishing to become an Authorising Engineer, To act as the focus for technical matters concerning Medical Devices, advising on relevant issues to the
assessment and approval the
The tf
To manage all aspects of Institute membership and Engineering Council applications and registrations including the processing of new applications and adherence to (includes Engineering Council representative) Members review, assess and interview applicants for professional registration with the Engineering Council as Chartered, Incorporated or Engineering Technicians Assessor and Interviewer (Professional Panel Registration) Electrical Technical Platform is established to act as the focus for technology matters, creating an IHEEM policy on electrical issues affecting healthcare engineering and estate management, advising Council on the significant issues arising, and managing the Institute’s technical responses and activities. Electrical technical l
procedures, and to act as the focus for international affairs and managing the Institute’s international activities. Membership and Registration Committee
and activities.
Decontamination technical platform the Technical Platform the Institute’s relevant technical responses
requirements. Reviewer Panel (IHEEM membership) Members review, assess and agree grades for applications for IHEEM membership To act as the focus for technical matters concerning the decontamination of re-usable medical equipment, creating relevant IHEEM policies, advising on relevant issues to Committee and managing
document and legal
tf
line with good practice and in accordance with the governing l
l
Management and Finance Committee To deal with management issues arising between Council meetings that require Council authority and to advise the Council on all financial matters of the Institute in To act as the focus for technical i
the design and planning of the healthcare built h
matters relating to
To environment on behalf of responses and activities. t
provide
a means by which Council may review the quality of the IHEEM, advising on relevant issues and managing the relevant technical Strategic Estate Management
Institute’s internal
systems. Such audit is necessary to satisfy the
Engineering Council in respect of membership and regist ration
procedures. However, the Committee is not limited to this particular issue and may investigate any area of Institute activity. To set the staff renumeration annually. Audit and Renumeration Committee
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16 GOVERNANCE
GOVERNANCE STRUCTURE
17
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MEMBERSHIP PROFILE 2022
51 480
University Fellows
Affiliates
25 33
Craftspeople & Honorary
Technicians Fellows
1184
Members
103 157
Students Apprentices
134
Associate
Members
26 9
Graduates Skilled Persons
(Affiliate)
275 130
Company NHS
Affiliates Affiliates
Figures @ September 2022
Includes Retired
Indicates a rise in figures from 2021
8
conference and develop a long-term strategy organisation’s annual revenue costs (e.g. contracts, subscriptions, infrastructure) to purpose and value for money) sources e.g. lottery, charitable trusts
review of all IHEEM’s business activities to and value for money
Undertake a commercial ensure long-term viability 8.1 Review annual 8.2 Review all of the 8.3 Seek alternative income
7
and institutes engagement with industry, academia and professional bodies that are aligned to core efm functions to support members and raise a profession
5 - Strengthening our National Create an environment for members to engage and network with other healthcare associations 7.1 Strengthen
6
Council UK Review technical platform groups and develop an overarching operational framework Organise and deliver IHEEM council/trustee training days Develop a sustainability policy/statement for the Institute
IHEEM Nationally and Internationally and in its approach and and the Engineering innovative ways to promote IHEEM to existing and new membership revised website plan using acknowledged social media and business network devices of the International Federation of Hospital Engineering (IFHE) appropriate national and local events maintained and licencing requirements adhered to 9.5 9.6 9.7
become more professional accountability to members 6.1 Explore and develop 6.2 Develop and launch a 6.3 Establish and deliver an 6.4 Be an active member 6.5 Attend and exhibit at 6.6 Ensure professional
4 - Supporting Existing Partner Organisations
5
members
Develop technical seminars, events & branch and national conferences and technical platform seminars annual conference and exhibition technical seminars are CPD accredited in line with Engineering Council UK licencing requirements
conferences at branch and national levels to share best practice with 5.1 Develop and promote 5.2 Organise and deliver 5.3 Ensure content of
Organisations 4 Core Objective 9
3 - Engaging with New Partner
Collaborate with course content training courses technicians, and managers providers/industry accreditation as an incentive to IHEEM members
training providers and industry to provide and endorse specialist NHS 4.1 Work closely with 4.2 Encourage training
Develop a new Customer Relationship Management (CRM) system for improved membership applications Produce a new Standard Operating Manual for all processes, procedures and standards required to ensure efficient and consistent performance of business functions
9.3 9.4
3
2 - Developing Future Leaders
(efm) leaders
Encourage the next to facilitate the development of an NHS national apprenticeship programme based on a standardised model that can be adopted by providers of workshops linked to Science, Technology, Engineering and Mathematics (STEM) subjects for Year 7 & 8 secondary school students a register for all professional specialist efm services including Authorising Engineers
generation of Engineers & Healthcare Estates & Facilities Management 3.1 Work with branches 3.2 Develop a programme 3.3 Review and expand
2
and Industry
1 - Serving Our Membership Become a “trusted on the development of a national workforce strategy for efm professionals England to input into and disseminate national efm policy and strategies Standards Group in the redevelopment of HBN and HTM standards with Archus UK for the further development and wider dissemination of technical guidance using existing platforms & infrastructure
partner” to Government 2.1 Input at Board Level 2.2 Work closely with NHS 2.3 Support the NHSI Future 2.4 Work collaboratively
1
Our Purpose Membership
reach out to a wider audience with a focus on tradespeople and apprentices members marketing strategy and toolkit better balance of membership through IHEEM’s Diversity & Inclusion Working Group membership applications and engineering / AE registrations to provide relevant and current CPD activity and simplify recording activity members to be successful in the “non-standard route to Engineering Council UK accreditation” Develop a “hub and spoke” operating and resource model between Head Office and Branches to allow branches to engage and support the Institute’s national plans Maintain effective financial controls & management ensuring compliance with statutory and mandatory regulations
Our 5 Key Themes
Consistently Grow and Develop 1.1 Identify areas for growth and 1.2 Develop and implement a new 1.3 Establish a stronger and 1.4 Continued management of 1.5 1.6 Create an environment for 9.1 9.2
IHEEM 5-YEAR BUSINESS PLAN
Core Objectives Deliverables
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IHEEM 5-YEAR BUSINESS PLAN 19
18 MEMBERSHIP PROFILE 2022
Annual Report 2022
Annual Report 2022
KNOWLEDGE PARTNERS & KEY STAKEHOLDERS
FINANCIAL REPORT
THE INSTITUTE OF HEALTHCARE ENGINEERING AND ESTATE MANAGEMENT
Engaging with our stakeholders and Knowledge Partners is fundamental to our success. By listening to and working in collaboration with all those organisations who share a passion for our industry, IHEEM can grow and develop to better serve our members.
IHEEM is proud to work with all our partners and stakeholders, some of whom are listed below:
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2021
| Unrestricted | Restricted | Restricted | 2021 Total funds |
2020 Total funds |
|||||
|---|---|---|---|---|---|---|---|---|---|
| fund £ |
funds £ |
£ | £ | ||||||
| INCOME AND ENDOWMENTS FROM | |||||||||
| Charitable activities | |||||||||
| Conferences | 140,406 | - | 140,406 | - | |||||
| Seminars | 19,734 | - | 19,734 | 7,653 | |||||
| Publications | 6,450 | - | 6,450 | 4,370 | |||||
| Membership | 345,220 | - | 345,220 | 324,680 | |||||
| Miscellaneous | 7,853 | - | 7,853 | 12,908 | |||||
| Investment income | 571 | - | 571 | 1,386 | |||||
| Total | 520,234 | - | 520,234 | 350,997 | |||||
| EXPENDITURE ON | |||||||||
| Charitable activities | |||||||||
| Conferences | 59,481 | - | 59,481 | 43,414 | |||||
| Seminars | 45,342 | - | 45,342 | 47,333 | |||||
| Publications | 4,500 | - | 4,500 | 2,518 | |||||
| Membership | 366,930 | - | 366,930 | 358,350 | |||||
| Miscellaneous | 5,390 | - | 5,390 | 4,275 | |||||
| Total | 481,643 | - | 481,643 | 455,890 | |||||
| Net gains/(losses) on investments | - | - | - | - | |||||
| NET INCOME | 38,591 | - | 38,591 | (104,893) | |||||
| RECONCILIATION OF FUNDS | |||||||||
| Total funds brought forward | 626,052 | 4,382 | 630,434 | 735,327 | |||||
| TOTAL FUNDS CARRIED FORWARD | 664,643 | 4,382 | 669,025 | 630,434 | |||||
| CONTINUING OPERATIONS All income and expenditure has arisen from |
continuing activities. |
20 KNOWLEDGE PARTNERS & KEY STAKEHOLDERS
FINANCIAL REPORT
21
Annual Report 2022
Annual Report 2022
LOOKING FORWARD TO 2023
THE INSTITUTE OF HEALTHCARE ENGINEERING AND ESTATE MANAGEMENT (REGISTERED NUMBER: 895080)
BALANCE SHEET AT 31 DECEMBER 2021
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2021 2020
£ £
FIXED ASSETS
Tangible assets 224,989 230,505
Investments 100 200
225,089 230,705 SAVE THE DATE!
CURRENT ASSETS
Stocks 4,669 4,911
Debtors 365,555 339,805
Cash at bank 523,262 460,009
The Wales The Authorising Healthcare Estates
893,486 804,725
Conference Engineers 10th and 11th
CREDITORS 11th and 12th May Conference October, 2023,
Amounts falling due within one year (449,550) (404,996) 2023, Cardiff City 11th July 2023, Manchester Central
Stadium Epsom Downs Convention Complex
NET CURRENT ASSETS 443,936 399,729 Racecourse
TOTAL ASSETS LESS CURRENT
LIABILITIES 669,025 630,434
NET ASSETS 669,025 630,434
NATIONAL
FUNDS
Unrestricted funds 664,643 626,052
Restricted funds 4,382 4,382 HEALTHC ARE
TOTAL FUNDS 669,025 640,434 ESTATES &
FACILITIES DAY
These financial statements have been prepared in accordance with the provisions applicable to
charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees on 1st March 2022 and were
15 JUNE 2023
signed on its behalf by:
Celebrating our Estates & Facilities heroes with new national day!
P J Fenton - President Please check the IHEEM website for further details of Events, Training and
Development Opportunities and CPD offers for 2023
FINANCIAL REPORT BUSINESS PLAN AT A GLANCELOOKING FORWARD TO 2022 23
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These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees on 1st March 2022 and were signed on its behalf by:
22 FINANCIAL REPORT
IHEEM ANNUAL REPORT 2022
For more information about IHEEM or membership:
02392 823 186
ofce@iheem.org.uk www.iheem.org.uk www.linkedin.com/company/iheem @IHEEM
© 2019 - 2023 IHEEM Publications All Rights Reserved
December 2023
REGISTERED COMPANY NUMBER: 895080 (England and Wales) REGISTERED CHARITh NUMBER: 257133 REPORT OF THE TRUSTEES AND FINANCIAL STATEMENT8 FOR THE YEAR ENDED 31 DECEMBER 2022 FOR THE INSTITUTE OF HEALTHCARE ENGINEERING AND esTATE MANAGEMENT
THE INSTITUTE OF HEALTHCARE ENGINEERING AND ESTATE MANAGEMENT CONTENTS OF THE FINANCIAL STATEMEpif8 FOR THE YEAR ENDED 31 DECEMBER 2022 Pagg Report Oft TNstMs 1 to 8 Rèport of the Independènt Audltor8 9 to 12 8tatemgnt of Flnanclal A¢tlvltSes 13 Balanco Sheet 14 Cash Flow Statement 15 Notes to tho Ca$h Flow Statemont 16 Not•s to tho Flnanclol Statoments 17 to 27
THE INSTITUTE OF HEALTHCARE ENGINEERING AND EsfATE MANAGEMENT REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022 The trustees who are also (Jirectors of the charity for the purposes of th8 Companies Act 2006, presant Ihelr report with the fin8ncl81 statements of the charfty for the year ended 31 December 2022. The trustees have adopled the provlsions of Ac¢ounllng and Reporting by Charities: Stalem8nt of Recommended Practice applicable to charities pr8parlng their 8ccounts in accordance the Financial Reporting Standard gpplicable in the UK and Republlc of Ireland IFRS 102) (effective 1 January 2019). OBJECTIVES AND ACTIVITIES The charity's objectiv8s The charitys objectives refleGt the mlssion of charlty. Each ygar trust88s review objeclfves and activittes lo ensure that they conti'nye to reflect the charitys alms. In carylng out this revi8W the trustees hav8 conSered tt)e Charfty Commission's general guidance on publlc benefit and In particular rb guldance on education and training for public beneflt. Mlsslon The charlty Is a professlonal and 12arned society servlng the inlere8ts of those Invo]ved In and th responsibility for heahhcar& engineering and estate management including the design, procur8ment and maintenance of healthGarg facilities and equipment. The charty is ostablk8hed lor public benefit to promote th8 art and sclence of heallhGare englneerlng and estate management and to advance research, education and tralnlng. Activltios The charitys activities include supportlng the car88r d8velopment of he8lthcare engln8ers. allled built environment professionals and faullty managers, the publication of a regular professlonal joumal, delivery of of educational semlnars, and the holdlng of an annual flagship conference and exhibitsors enabling indiwdual and affiliats members lo network and share experiences. infomiation and Innovation Each year the trustees reviow the charities obiectlves and a¢vItIeS to ensure that they conlnue to refiect the Lartys mission. In carrylng out this work the trustees have considBred the Charity Comrnission's goneral idanco on public btsnefft. Volunte• Volunteer9 are an importart rgsource in both the running of the chartty and the management of Its educational actNe5. Over 60 volunteers regularly glve thelr dme for the runnlng and management of the goveming Gounul and its committees, wth furth8r volunteers glving their time to the runnlng and management of branch actlvities and Ihg programme of educaonal events. All Iruslees giv8 thelr time freely. The InstitLrte encourages all members to become involved In voluntary activitles and to share their skllls vlth others. Suggest we indudo some distinct referenc8 to their role in ensuring appropriala govemance and compliance l&Jal and regtory Tequiremenls {thls Is staled in our published Gov8rnBnce Structure Chart). Soclal Investment polld•• We have invgsted in su8talnable measures such as a Solar PV scheme to reduce the carbon foolprint assoclated with our Head Office faGilities and are looklrwj to mak8 further energy redu¢lng improvements and investments such as LED lightlng and building insulation. We are also committed to an Apprentice thin our Head OffKe eslablishmenl which represents around 21q/o of our FTE workforce. Following completion of h course our apprenticg moved on. We conllnue our commitment to supporting apprentlceship8 and Sn August 2021 we employed a new apprentice in the role of Event8 and Mark8tlng Support. The Healthcare Engineering Speclallst Techllic5an apprenticeship scheme achleved reCognlon on the Nab'onal Apprene&shIP Fram¢worf( durlng 2021 as a funded programme, tsklng new students from Sept 2021. A fo¢used drlve lo attract apw8nlicgs a$ members resuttad in havlng 149 (21 up from 2020) apprenticeship members of Ihe Instibjte at year end. During 2021 Coun¢ll took the d8¢i8ion io bg Ihg IET Faraday Challenge thome partner for the academlc year 2021122, setting a Healthcar8 challenge to schoot stents. The flnals were held at Ajder Hey Hospital in June 2022. The winnlng ScCl pres8ntsd on the evenl at our Healthcare Estates flagship conference in Oclobar 2022. Page 1
THE INSTITUTE OF HEALTHCARE ENGINEERING AND ESTATE MANAGEMENT REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022 ACHIEVEMENT AND PERFORMANCE Publlc Boneflt The trustees confirm that they have refeed to the guld8nce containad in the Charity Commlssion's general guid8nce on public benefit when rev¢ewing the Charltys alms and obj6ctive$ and in planning future activtiles. The trusleas refor to public bgnefil throughout tPN$ report. Charitable aCtIeS,. how the charitys activities deliver public benefit Th& charity carries out a wlde range of activits'es in pursuance of Its ¢haritabl¢ obje¢tN8$. The trust¢es, after tskin9 into consideralton the Charity Commlssion's general guidance on public b8nafil the activities 8ummarTsed below wovide berrfrt lo the publiG and the wider communlty by enSUj its members have Ihe capabilitylo deliver a heamhcare estates envlronmgnt that Is s8fe, efficienl and effectlve. Educatlonal Somlnars The chartty held a rang8 of technical and specialist S8mlnars durfng th8 year support8d by th8 IHEEM T8chnlGal Plarforns, blanches, partners and company affiliates. We saw the return to in person ev8nts, as well as the continues dellver through dlgital m8dia. To date we have dellvered 4049 hours of weblnar CPD content. In 2022 the below seminarslworkshops webinars were held on a rang& of key themes. Each of these attract8d a gc#)d number of delegat8s and 88V8ral also featured an event exhlbiior: January Mar¢h March Awll May May May Jun8 June June July Juty October December JBnuary Elethcal Safety wthin the HeaAhcaie Envin)nment (Webinar) Wgst Midlands Branch AGM 2022 (Webinar) Developing a zero 88tale {Webinar) Yorkshire AGM induding Brandon Medical Visit lin petsonl Delfvedng Sustsinable Healthcare Estatss (Webinar) West Midlands branch site lour of new Wais811 Emergency Depl (In person) Ireland Reglonal Conference12 day in rSOn) Faraday Challenge Finals- Ader Hey Hospital11 day in person) Future Proofing Heatthcare Conference East Mldlands t*anch {1 day In pfrrsC) Yorkshire Branch Powerstar factory (ln person) Authorfslng Englnèers conference (1 day in person) Making Public Buildlngs Low Carbon Heal Ready {webinar) Healthcare Estales Conference12 day in per80nl IHEEM AGM Educational confornncè & 8xhibitions In addition lo the semlnar programme, the Institute develops and dellvars several conferences. Over 2020 and 2021 th88e were digital only due lo the p8n(lemic. In 2022 we returned lo In person everts. the ffirst conferencs being Ir Ir&land wionai conference brtnging tcgether h&thGare from both the Northern and Republic of Iroland for the ffrst time. IHEEM'S annual flagshlp conference, exhlbltlon and awards dlnner. 'Heatth¢are Estates, was held In October in Manchestar. The event attract8d ovw 5,000 dglegal&s and visitors, with over 200 exhibitor stands. Tho conference delivered 61 presentations involving 129 chairs and speakers. offerfng 32 hours of Cefied CPD. All presentations were made available as on demand sesslons wa our website leamlng hub. Thfr Gala Awwds dlnner hosted 612 attgndees, th8 btgge8t to date 2 new award c8tegori8s. Englneerlng Councll We continu8 lo be categorfsed as low rlsk. Over tha y8ar we und8rtook 10% CPD 8ampllng for those who hold professlonal reglstralion, and 81m to do the same for 2023. Over CRM 8ySt&m h88 b88n enhanc8d to allow tracklng of CPD sampling and full tracking of th¢ Engineoring CouncH appllcatitin r¢gistratlon proc6ss for m8mb8rs seeking to appty. Page 2
THE INSTITUTE OF HEALTHCARE ENGINEERING AND ESTATE MANAGEMENT REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022 Tha charity remains a strategic partner of Engneering UK and the Engineerfng Councll. The charflV8 work cerrtres Dn comptianc8 wth the Engirio8ring Counryl audit and quallty assurance wuirements to hold the licence for assessSng candldates for registration as an Englneerfng Technician. Incorporated Engineer and Chartered Englnèar. The charlty also 811PPOrts the Engineering Coun¢il'g work to pr¢)mote society's confidence and trust in the engineering profèssion. The charitys enginoars once registered are intam8tion811y recogni5ed hamng d8rnonstrated standards gf compglence and commitsnent for the engineerlng professlon whose skills underpln provlslon andlof distribution of th8 basic nece8Stbe8 of clIs9d lÉfe concerning h8althoare buildings, energy use, provision of safe water and Sanltslion. ft)od. transport and communications. Other work wlth the Engineerlng Councll involves the sampling of registered members Continuing Prof888ional Deveh)pment, the provision of training for inteN¢ewer8, pacIpatiOn in the audit of other knstilutes and promotSng the Engineerfng Register. Branch•s The charity has fourteen branches,. thirteen Lyanch areas are represented on th8 charivs goveming council. The Councll wel¢omed r&presentallon from the Republic of Ireland during 2022. BTanch committe6s are populated by volunteers who glva thair tim8 trj th& manggom6nt of eduCaOn activities, branch-based seminars, providing Intsrvlew panels for Engineering Councll wislrants, and recnJIng new members. BTanch admty 13 at the forefront of the charivs actiwty in dellvery of ils objectlvos. During 22 our branches hosted over 10 webinars. 3 site visits and thè first East Midland5 branch conference 'Future Proofing Healthcar8'. This acbmty contlnues for 2023. Journal The quality educational publKatl¢)n 'Health Estate Joumal, is dlslribuled lo aN membèrs len tim8$ per year. The trustee5 manage the Joumal through the Professional Devdopment CommtitO9 that is conslltuted by members of thg institut8. The Joumal remains attractive, popular and infomiative. Webslte and IT Infrastructur• Redevelopment 2022 saw the continued improvements lo the CRM, CPD sy3lem8 in addition to the ongoing developmerrt of Ihe IHEEM website. Major Upgr8d lo our on-line ovonls booking system now provldes exhibitors th a simple end lo end pro¢ess from onllna booklng through to Involclng and bllllng providlng improved customer exper1en. Work also started on the fvlly automated memb8rshSp application proc8ss which is planned for. IHEEM are now uslng tsvo large digital boards at its own and other even18. Unlike prlntsd dlsplay material, whlch has a shorter lrfespan, the new int8raclNe boards will enable Head Office lo provide SPOke and up to the minute informalK)n on IHEEM stands and with thelr touch8cre6n tschnolTrJy they can b9 Usod to gather live data eg.. surveys, questionnalres gtc quickly and 8fficlenlly. Intematlonal Federatlon of H¢YJpltal En9lneerlng (IFHE The charity remain$ a committgd membaT of IFHE. IFHE is a non-profrt, noTrgovemment81 and independent organisation whoso resources are used to foster and promote 8xchange of hosFItsI englneerfng technology knowl&Jge with the ultimate goal that people evewhere may receive better hea£thcar8. The charity conlnued lo provid8 the administration seN¢e for Fedoration throughout the year. Partn•rships Engaging wh our stakeholdars and Knowl8dge Partnars is fundamental to our 8ucc888. By listening to and working in clIabOratIOn wlth all those organlsaoons who share a passlon for our Industy, IHEEM can grow and develop lo b8tt8r servg our mambgrs. IHEEM is proud lo work wlth all our partners and stakeholders and 4wll continue to bulld the88 over 2023. Govemanct of th• Tochnlcal Plaffornis and Authoritsing Engineer Boards of Règistration IHEEMS TechnirAI Platfomis continue lo provide foedback to national standards and guidanc8 documents and research developed by organisation8 such as NHS England, Brltish Standards Inslitullon and The Nuffiekl TN8t. In March IHEEM announced that Arthllecture, Design & Built Environment IADBE) Technlcal Plaifom) was re-launched as th& IHEEM strategi¢ Eslalè Management TP. The vitalised platfomi now has a focus on the strategic aspects af the h9althcarg estate inGluding he8tthcar8 planning, capit81 dgvglopment and a range of asswated t0ps. It ha8 a 8lgnlficanUy Increased member8hlp trtat knclude8 professionats from industry, academia and the NHS. Page 3
THE INSTrruTE OF HEALTHCARE ENGINEERING AND ESTATE MANAGEMENT REPORT OF THE TRUSTEES FOR THe YEAR ENDED 31 DECEMBER 2022 The Electrical Techni¢al Plafform Ihrough a new stsndardised process appointed 3 new members in 2022 10 support its ambttK)n to expand the Lyeadlh of representallon and technical input Into h88tth¢are efm specrfi guidance in addition to British Standards. In October 2022 IHEEM Technical Platfoms took part in the Health¢are Estates Conference and the Strateglc Estate Ma9&[nant TP held an intaractive workshop entitled 'Estat88 Strategy- The Forgott8n Art?" gmbgrshlp In response lo the challenges presented by the COVID-19 pandemlc, IHEEM Iwk the unprecedanted decision in 2020 to cease chaslng oulslanding m8mb&rshlp fees for six months. and therefore as a resuFt not to lapse members due to lack of payment. This approach continued for 2021 and 2022. The chariV8 membership numb&r8 reflect this declsion. On 31st December 2022 membership numbers for fee pang indivlduals was recorded a$ 1864. ¢ompared to 1836 individual members on 31st December 2021, an Increase of 1.5¥.. This was supportad by an increasg in our free membershlps aimed al stud8nts. apprentices and NHS trade8pp1e vthlch Increas8 to 499 On 318t December 2022. from 450 on 31$1 Decemb&r 2021, an increase of 11Ytr. These are saen a8 our future paying membership. We saw a further increase in tsw Company Afflliale Members lea¢h having up to 4 nominated named non-voting members) to 286 recorded on 31st Decembor 2022 from 256 on 3181 D8c8mb8r 2021, represenlng an Inttea$e of 12%. The total number of members (excludlng the 4 nominatefl nofi-voting members for Company affiliat8sl on 31st Dgcember 2022 is recorded a8 2649 compared 10 2542 on 31st December 2021. an overall increas6 in membershlp for the year of 3.40h. Membership fee concessions are offered for graduate and apprent4ce members, retlred or pensionabl8 members, members of limited means of income. Univ&rslty Affiliate members. Apprentlce Affiliate members and Student Affliate meMrs. Awards Recognilion of putllc contribution to healthcar8 engineerlng and 8stste management 8nd ax¢ellence in achtevement is at the heart of the charftV8 work. The charfty recx)gnises individual achievements by provkllng a number of awards, medals and prEes. In 2022 we gave a Lffetime Achievsment Award to Steven Palmer, havlng bèen an IHEEM member for just under 40 years and contrlbuted as an activg Chalr and member to the Membership and Registration Commltte8 and our Tepresentsuon from membershlp officer wth the Engineering Councll The other awards will StabliSh in 2023. FINANCIAL REVIEW Invèstment policy and obJeGtlves The memorandum associallon descrfbes how monies of the Institute not immediately required for its purposes can be investe(l. Th& Twstee$. haTh9 regard to the liquidity requiremgnts of oporaling the Instute and the reseTves policy sel out below, have operated a pollcy of keeplng available funds in an intere81 be8rfng deposit account. The invested fund8 held on deposit achleved an average rale of retum of 0.87% against the 0ffi¢o for N8tional Ststistics, Consumar PrEce Index {CPI), for the year to December 2021 of 9.2%. Reserves poIIcy The Institute maintsins r95erves whiGh the Coundl doems appropriate for its eflient opèration and for the generation of additional Income on a prudent basls. Around 39% of the charws income is generated through membership income received primarily In the first three months of the year and the remaining income is generated through the year from seminar actiwty and annual conferenws, wlth 36% of income being paid to the Instltute In Decembw. A level of free reserves of £250.000 equ8tlng to approxlmalely six month$ managemenL admini8tralil is considered appropriate. The actual fr89 reserv8S Oxcgeded the required levol and 8mount8d to £664.643 8n in¢rease of £38,591 on 2021. The increase refiects the income for the Heahhcare Estates Conferenoe In October 2022. The Board of Tru818es are also mlndfvl of tho volatlle rotuTr of membership numbers and the general decline in numbers In other slmllar Learned B(Klles and Ihls h85 a bearing on our reserve levels vthich may b8 above what would nomially be expected. The recent pandemic supports the requirement for Chariligs to hold sufficient re5eTves to allow tham to op8ral8 through difficult ¢ircurnstance8 more in line with 12 months njnnlng rather than the prevlous slx month8. Page 4
THE INsTITE OF HEALTHCARE ENGINEeRING AND ESTATE MANAGEMENT REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022 FIMANCIAL REVIEW Principal lundlng sources The Charitls Income is derived from iwo main resources: m8mbgrship subscription8 and educaflonal events. including 88mlnars and conferences (annual IHEEM confeTrncelexhlbftlon 8nd branch Conf8rencI- Income through mèmbership subscriptrons totalled £358k12021 - £345k). Events and tralning Income lolalled £543k 12021 = £160kl. Event resourcos expended at £307k12021 = £105kl. The difference beknn y8ars relates to the in¢omg generated by Heallhcare Est8t&8 conference. The first full in porson event since 2019. Educaonal events are an element in tha charitys programme of acllvllles,. the trusl$e$ ara kèèn to conunue wilh this work that provkles b8n6fft to l)oth the chariws members and the public. Ovarall the charlty produced a $urplv$ of £195.067 (2021 surplus of £38.591) on a tumover of £915,273. This is due to the incomg g8n8ral&l from Healthcare Eslates Event 2023. FinanGSal effect of slgnincanl events IHEEM holds thffje major confer8n¢es ea¢h year which aim lo produce a surplus. Actlons ara taken to mlnlmise the risk of surpluses not being made through commerdal arrangement$ our Conference Organising Parthers. Our Northem Irelaml branch holds one Conferen bl annually. The Institute resèrves allowed IHEEM to operate and covar ivs minimal operational costs for 2021. FUTURE PLANS The tharity has a rolllng Five Year Business Plan in place, which Includes gxtendlng the rangg of member8hlp and improving MeMr$hiP seNlces. spe¢If11y. there is a major focus on encouraglng apprentices to tske advan18g8 of tho freg membgrship it offgrs ond to provide actlvilles and resour¢es to attract and retain Snger mombers and to increase our offer to company afflliates. Tho pandomlc created new ways of working and accelerated our planned dlghal agenda. IHEEM rk)w run$ frequent webinars and records 811 its conferenc8 content, to make available as on demand recordings fc members via our CPD system. The Insttiute continues to develop partnerships with external training providers lo offgr accredil&Y appropriate tralnlng opportunities lo our members, where posslble al dlscount8d rates. This work started in 2020 . and continues lo bo further doveloped in 2023, building on the material available through our dedicated online LeamitYJ Hub. It has also contlnu¢d to Implement enhancements to its ITC systems wlth Improvements to events on line booking appllr£lion off8fing a tretter user experience and openlng il up lo &thibitors lo trthk on line. Over 2022 we scoped the full automatlon in the joumoy through th8 memb8rship 8pplicatlon process to furth Improve the customer expedence. Thls VAII be dellvered during 2023. During 2022 we investigated e8tablishlng the ExperIenal Route to ProfessKJnal Registration tt) enable those without the tralning qualifications lo be able to registar 85 Inoorporates or Chartered Engineers bas8d on the range of relévant experien¢e. However, a number of major conc8ms and chaltenges emerged around the requirements and ski118 sel requlred on the individual case panels and the focLES around a¢ademia given the complex natur6 of h68lthcar& englnèèring compared to coro engine8ring requirements. Following ¢onclu8Son of the feasibilty and viability work undertaken, Council agreed that this hlghly complex and potentially eosl prohibitive route was not approprfale ¢x Sultab both for the InstibJt¢ and it5 members. We will be looking into further 18aming for 2023 IncSuding whèther it would be letter to support our members through the non-standard rather than experfential route. Thg Institute's Presld8nt and members of the Head Offica team ¢ontlnue to attend IHEEM'S branch n8hvork events to strengthen links the region$. IHEEM has also c0-0ratd and Is worklng partnership wth other professional engineering bodi8s and the Royal Academy of Englneerlng. NHS England & NHS Improvement , Easfftod Park, IFHE Europ8 snd Woddwde to play rts part in d8livgrfng an eff8ctive and offient healthcare servlco gknbal. Page 5
THE INSTITUTE OF HEALTHCARE ENGINEERING AND ESTATE MANAGEMEpir REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022 STRUCTURE. GOVERNANCE AND MANAGEMENT Govèrning document The ftjll n8m8 of the chartty 1$ Yh¢ Inst18 of Hgallhcaro Englneerlng and Estate Management, (IHEEM). The charity Is a company limited by guafanlee (Registered Number 8950801 which w8$ in¢orporated in 1967, 19 registered wf(h the Charty Commissioners (Reglslration Number 2571331 and Is govem6d by its Memorandum and Artlcle8 of Association last updat6d on 8th October 2019. The full range of gov8mlng documents. Term8 of Reference of ihe governing Gouncil and councsl commlttees, along wth profiles of individual Iruslees 18 availabje on tho ¢hallty$ Webte at www.iheem.org.uk. Racrultment and appolntmont of new trustees Al each annual genaral mgeting one-third of the branch ar$a based trustees must r8Ur& from office, S8cted from those who have been longèst In apFK)intment. Rebring Irustses may offer themselves for rèappointment, bul must retlre after a second pgriod of appointment. The trustses have addiuonal p)wers to appolnt addition81 Iruste&s should tho numbor of trustees fall16ss than thirteen, but thgse truslees musl retire at the next annual 98ngral meeting. Oryanl$atlonal stmcture The trustees meet together three times a year and ar& responsible for the control and management of the charity. The trusloes ge thelr ttme fre&ly and rec8lv8 no rernuneration or other financlal beneflts. To assist In the smooth ruming of thg tharity th8 trustees have e8tabllshad a number of 8ubordlnate commlttees that help Ihem oversee cortaln aspects of the charttls work. Commlttees are currently established for Audlt and Remuneration, Conference & Exhlbition, Wessional Development, Managem&nt and Finance, Mombership and Reglstration and Technology. The subordinata wmmittees report back with thelr recommendations lo the full meetlng (rf the trustees. The charlty h88 fourteen reglonal br8nch8s ¢overlng the UK. the Republic of Ireland and Hong Kong. The Management and Fin8nc8 Committae oversee the operationol mana98menl on behalf of the tru8tee$. th daY-ldaY management d8legalod to a small secrelallal and admln15traUve staff that operates from leasehold premis88 In Portsmouth, Hampshire. Over 2021 the team has begn operating remotely being home based, with minimal cover in the Portsmouth premlsgs. We envisage a ffexible epproach balween home and office working going forward. Induction tralnlng of trugtees Followng appolnlm8nL new trustees are introduc8d to th81r role and provided coples of Inslitute's Memorandum of Asstxlation, Artides of Association, trustees terms of reference and councll committee terms of rofaronc&. Naw truste69 are also provided wllh Charity Commission publications concemlng risk. govemance and publlc b8nefrt. new trustees are encouraged to attend a one day specialist charity goverllance course. This induction process ensures that new twsts&s are owaro of the scope of thelr responsibilities undgr the Charilles Act. Key managfjment remuneratlon IHEEM'S Audit & Rèmuneration Committ8e oarrl8S Out a thorough annual eW of stsff pay and Conditions using benchmarking w¢th other similar organlsalions. REFERENCE AND ADMINISTRATIVE DEfAILS Reglstered Company numbèr 895080 (England and Wales) Regist8r Charity number 257133 R•glstered offlce 2 Abingdi)n House Cumberland Business Centre Northumberfand Road Portsmouth Hampshire P05 IDS Page 6
THE INSTITUTE OF HEALTHCARE ENGINEERING AND ESTATE MANAGEMENT REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022 Trustees oard of trusteè$ and mgmbors Df councll Pr&sid8nt.. P Fenton MBE CEng FIHEEM Pragldanl.. cg Prgsldent: A J Ryan C Eng FIHEEM N J KgeryCEng FIHEEM Board: A Cameron CEn9 FIHEEM AJ Ryan CEng FIHEEM A Spraggon CEng MIHEEM R HariÉs CEng FIHEEM P R¢)dgers FIHEEM N J Keery CEng FIHEEM J chadck IEng MIHEEM M Williams CEng MIHEEM M Jeffery CEng MIHEEM P Dae5 MIHEEM E Mclaughlan CEn9 MIHEEM lan Hinmt CEng FIHEEM S P Anderson CEng FIHEEM North West branch Yorkshire branch North East branch Southem br8n¢h London branch Northern Ireland branch East Midlands branth West Midland$ branch South West branch Welsh branch Scotland branch Ex psIdent- Resigned 4 October 2022 Yorkshire branch- Appdnled 4 O¢lober 2022 Chlef Ex•cutlvo Pete Sgllars C¢)mpany Socretary Tania Davie8 Audltors Morrls Crocker Llmil&d Chartered Accountants Statutory Auditors Station House North Street Havant Hampshire P09 1QU Sollchor8 Saul8t Townsersd Froddington House Cumberland Business Centre Northumberland Anue Portsmouth P05 10S Bankers Bardays Bank PIC Marbla Arch Corporat8 Banking Group P O Box 32016 Edgware Road London, W2 STATEMENT OF TRU5TEES' RESPONSIBILrriE8 The twstees {who ara also tho directors of The Institute of Healthcare Engineefing and Estate Management for th8 purposes of ¢ompany lawl are responslble for preparing the Report of the Trustees and tha financlal slatements Irs aGG0rdan wllh appltsble law and United Kingdom ACCOUnng Standards (United Kingdom Generalty Accepted AuntIng pract). Pag6 7
THE INSTITWE OF HEALTHCARE ENGINEERING AND ESTATE MANAGEMENT REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022 STATEMENT OF TRUSTEES. RESPONSIBILITIES . continu Company law requlres thè iru8tees to prepare financial statements for each finandal year whkh give a true and faK view of the stale of affairs of the charftsblè company and of the incoming resources and application of resources. Includirtg tha income and expenditure, of th& charitable company for that Pgric%I. In preparin9 those financlal statements, the trustees are required to sel8ot suitable 8cwunlhg pollclas and then applythem consistentty. obsetve the methtrjs and prlnciples in the Charty SORP", make judgements and estimates that are reasonable and prud8nt'. epare the financlal statements on the going concern basis unle55 It 1$ inappropriate to presume that the charltabl8 CoMY 14 conunue In busIn$. The trustees are responsible for keeyng Fryor accounting records which disclosa with reason8b18 accuracy al any time the ffnanclal posluon of the charftable company and to enable them to ensure that the financlal statsn70nts cOmY wlth tha Companies A¢t 2006. They ara also responsible for safeguarding thè assets of lh8 charitable company arKI hence for taklng r8asonabl8 8t8ps for the praventlon and ¢JelgGtion of fraud and other Irregularities. In so far as the tru8tse8 are aware.. there is no ¥¢levanl audit informatlon of which the charitabl8 companYs aljditors are unaw8re- and the tw$le&s have taken all steps that they ought to have taken to make themsefves aware of any relevant audit knlormatlon arKI lo 88tablish that the auditors ar8 aware of that informalKJn. AUDITORS The audrioTr, Morrfs Crocker Llmtted, 11 be proposed for roryaprrf)intment at the forthcomlng Annual Gen8ral M8eting. 7.1.. 8]. £o.L.S....... Approvad bytxdw ofthe board oftrustees on ..... . . ... . ...... .. . ... and 51gn8d on ts b8haK by. A Ryan - Trustee Page 8
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF THE INsTUTE OF HEALTHCARE ENGINEERING AND ESTATE PIANAGEMENT Oplnlon We have audlled the tlnanclal statements of The InStute of Heafthcare Englneorlng and Estate Management (the 'charilable compan) for tre year endèd 31 Decgmbgr 2022 which comprise the Statement of Financial Advliies, lh8 Balanc8 Sh88t, th8 Cash FIDW Ststemenl and notes lo the flnanclal statements. includlng a summary of significant accounting policies. The finandal reporung framework that has been appll8d In their weparat is gpplicabl8 law and United Kin9dom Accounfjng Standards {Uniled Kid0M Generally Accepted Acc(ntIng Pracllce). In our orAnion th¢ financial slatements- give a tnte and fair view of the state of the charita18 companys affairs os at 31 De¢ember 2022 and of lis Incoming resources and appllc8llon of resourc68. induding its Income and exp8ndltur8, for the year then ended; ave been property prered in aGcordance wtth United Kingdom Gerra1 Acceptsd Acci)unUng Practice: and havo been prepared in accordanco the requirements of the Comp8nl8s Act 2(106. Bas15 for oplnlon We conducted our audit in accordanGg wth Intematlonal Standanls on Audmng (UK) IISAS (UK)) and ap1¢abl& law. Our responsibilf(ies under those Standards are further described in the Auditors, responsibllities for the audrt of the flnancial slatsments Section of our r8PQrt. We ere independent of the d)aritable company In acrdanCe wllh Ihe èthical requirements that are rel8vant to our audll of the financial statsments in the UK. Including th8 FRC'S Ethical Standard, and we have fulfllled our other ethical responsibllhies in accordance with these r8qulrements. We belleve that the aud evidence we have obtained is SLrffi¢ient and appropriale to provtde a bas18 for our opinion. Conduslons relatlng to golng ncerTh In auditsng the financial statements, w8 h8ve concluded that the trustees. use of the golng concorn basis of a¢¢ounling in the preparation of the finandal slaloments 18 appropriatè. Based on the work w¢ have perfOed, we have not identifd any maledal uncertalntles relating to event$ or cx)nditions that, individually or collectively, may cast significant doubl on th¢ charitable Companls ability to nfjnue a5 a golng concem for a perlod of at least iwelve months fri when the fln8nd81 statements are authorised for issue. Our responsibilities and the respon8lbllhl8s of tha trustee$ Spect to going ¢orKem are desGrfbed In the elevanl sectlons of thi5 report. Olher Inforniatlon The trustees ar8 r88pon8ible for the other Infomialon. The olher Infomation comprises the infomialion Induded In the Annu81 R6port. other than thè financial stat8m8nts and our Report of the Independont Auditors thweon. Our opinion on th& flnarKial statements does not cover the other irrforniation aTrJ, excepl lo the extent Othern80 expliciuy stated in our reF>Ort, we do not 8xpres5 any fom of assurance concluston thereon. In connectk)n wrth our audit of the finandal statements. our responsibllity 1$ to read the other information and, in doing so. consider whethèr the other infomiaknn is materially inconsisl8nt with the financial statements or our knowledge obtained in thg audit or otherwse appears to be materlally mlsstated. If we Idenlrfy such malerial inconsistenc18S OT apparent material misstatements, we ar8 re4uired to tjelermlne ether this givgs rlse lo a material mlsstatement In the flnancial stslements themselves. If, based on the work wa have perfomied. we conclude Ihal therg is a material mis81atement of thls other infomialion, we are required to report that fact. We have nothing to rep)rt In tNs regard. Oplnlons On othèr matters prOSCTlbed by the Compani93 Act 2006 In our oplniim. based on the work undertaken in the course of the audS1: the informaOon gN8n in the Report of the Trustees for the financial year for whth the finan¢lal statements are prèpar*J Is consistent wilh the finanrAal statements., and the Report of the Trustees has been prepared in 8ccordance applicable leg81 requlremants. Page g
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF THE INSMTUTE OF HEALTHCARE ENGINEERING AND ESTATE MANAGEMENT hlattars on whleh we are requlred to rgport by •xceptlon In the light of the knovhedge and understandlng of tha charitable company and its environm8nt obtain8d in Ihe cours8 of the audll, w8 have not Identffied m8terial mlsslatsments in the Report of tho Truste8S. We have nothing to report in resp8ot of the followtng matters where the Companle8 Act 2006 require$ us to report to you rf, In our oplnlon.. adequate accountlng reeords have not been kept or r6tums adequale for our audlt have M)t been recelved from branches not visited by us.. or the financial statements are not In agreement with the acuwnting records and relurn8,' or ertain dk8dosures of trusl8es' remuneratSon specIed by law are not made: or we have not received all the Infomiatlon and explanatlons we require for our audit,. or the trustees wère not entitled to take advantage of the small companias exemption from the roquiremenl to prepare a Strategic Report or in prep8rtng the Report of the Trustees. Rgspon¥lbllltlo5 of trustO8S As explained more fully in the Statement of Trustees, Responsibllltles, the trustees (who are also the diroctors of the d)8rftable company for the purpose8 of company law) ar8 responsibta for th8 pr8paration of the financial statements and for being satisfied that thgy give a true and fair view, and for such inlemal control as tho trustees detemiine Is necessary to 8nabl6 the pr8par3Uon of flnancial ststements that are fre8 from material mi8Stalement. whether due to fraud or emr. In preparing the finanGig1 statements, the trustses are responslble for assesslng the chartlable companys abllty to continue a8 a going conc8m, disclosing, as applicable, matters related to going concem and using the goiig conc8m basbs of accountlng unl6ss th6 truste8$ ethèr intend to Iiqubdate tho ¢haritable ¢ompany c to ce8se operatlons, or have no realisuc allernatlve bLrt to do 30. Page 10
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF THE INSTITUTE OF HEALTHCARE ENGINEERING AND ESTATE MANAGEMENT Our reBpon91bllftlès for thè audtt of the Ilnanclal statomgnts Our objoctives are to obtain reasonable assuranc& about whetherthe finandal statements as a thole are free from mat&rial misstatement, whether due to fraud or error, and to issue a Report of the Indopendgnl Auditors that includes our opinion. Rèasonable 85surance Is a high level of assurance, but Is not a guarantee that an audit Conducted In ac¢ordance with ISAS (UK) will aayS detect a matsiial mlsstatsm8nt when it exists. Misstatements can arise from fraud or error and are (x)nsidered material if, individually or in the aggregate, they could reasonably be expected to influence the economlc declslons of users taken on the basis of these finanal statements. Th8 extent lo whlch our procedures are Gapable of d8tecttng Irreguiarlties. includlng fraud is detalled beloN: From dtscusslon wlth management and Ihose charged th govemanGe inforynalion about the enuty 18 documented to assess the wlthin the organisation. We dius5 managemenvs ass9ssment of rfsk In respect of irregularities, fraud and going concam. Based on these dlscu881ons and OUT own assessments we delemilned Ihal the key risk aaS wer6 Income recogThllon In respect of cut off Issues and management overfd8 concerning tha slze of the organisallon. We sel fmancral stslement malerfalty 18v81 based on the level of IrKome. As a not for profit organisation ralsing incom8 is its prfmary focu8 1¢h is why incoma was used to determine the level of maleriallty. Our overatl assessment of dsk was used lo determine perfomiancA materialty at an appropriate18vel. Substsntiv9 audit lesls were daslgned after assesslng and perfDrmlng walkthrough tests. Th8 walkthrough testing confirmed documented systems vthich have been designed to ad as a preventative moasure against fraud and error which appear lo be operating as docum8nlgd. Subslantwe 18sling t88ted a 8ample of the popuktion, represenlatwe of the Fopula1Jn, to identify emrs. The tesllng dld not Identify any malgrial misstatsments In are8S tosted. Audit substantiv8 tests concluded no matsAal errors ovor the key ri8k areas of Income reccgnition and management override. The audit considèrs the cryanisation is not expwjsed to mal8rfal risk of errix as a resull of ass888ing laws and regulaOrts that are approprlate to the organisation. Management assess&d there Is no golNJ ¢oncem risk. The alIt undertook a reviow of budgets, management aCntS and the revigw of toard minut0$ 8nd came to the 8ame conclusion a8 managemenL A ftjrther de8CriPtton of r)ur responsibllities for Ihe audit of the financial statements is located on the Financial Reporung Coun¢il's website at .fIG.0rg.ukJaudrt0rSresP0slb411tSos. This descripknn fomis part of our Report of the Independent Auditors. Page11
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF THE INSTITUTE OF HEALTHCARE ENGINEERING AND ESTATE MANAGEMENT Use of our roport This report is made solety to the charltable companls members. as a body. in aGGordan¢e with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charflable companls members Ihosa matters we are required to slate to them in an auditors. r8pDrt and for rko Oth8r purpose. To the fvllest 8xl8nt permitted by law. we do not accept or assume responslbilty tr) anyone her than th8 charitabl8 company and the charitable comp8nYs membars a8 a Lly. for our audit work, for thls r8tth, or for the opinions we have fom)ed. Paul Underwood (Senior Statutory Audiltsrl for and on beha ol Morrfs CroGker Lrm CharteTod Accountants Statutory Auditor8 Stadon House North Stt Havant Hamp8hk8 P09 1QU Page 12
THE INSTITLrfE OF HEALTHCARE ENGINEERING AND ESTATE MANAGEMENT STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNTI FOR THE YEAR ENDED 31 DECEMBER 2022 2022 Totsl fvnds 2021 Totsl funds Unrestricted Restricted fund fund8 Notes INCOME AND ENDOWMENTS FROM Charftable adlvltlos Conferences Seminars Publicallons Membership Iscdlaneous 327,579 216,115 6,900 358,370 5,020 327.579 216,11S 6,900 358,370 5,020 140.406 19,734 6,450 345,220 7,853 Invesbnent income 1.289 1,289 571 Total 915,273 915,273 520,234 EXPENDITURE ON Charitable aGtivlti8S Conf8Tonces Seminars Publicalions Membershlp Mlscellaneous 77,816 229,213 2,668 398,817 11.692 77,B16 229,213 2,668 398.817 11,692 59,481 45,342 4,500 366.930 5,390 Total 720.206 720,206 481,643 14ET INCOME 195,067 195.067 38.591 RECONCIUATION OF FUNDS Total funds brought forward 664.643 4,382 669,025 630,434 TOTAL FUNDS CARRIED FORWARD 859,710 4.382 864,092 669,025 The notes form part of these flnanGlal stalgments Page 13
THE INSTITUTE OF HEALTHCARE ENGINEERING AND ESTATE MANAGEMENT (REGISTERED NUMBER: 895080) BALANCE SHEET 31 DECEMBER 2022 2022 2021 Notss FIXED ASSEf8 Tangible assols Invesknonts 11 12 221,584 100 224,989 100 221,684 225,089 CURRENT ASSErs Stijcks Debtors Cash al bank 13 14 12,992 396,525 702,0 4,6eg 365,555 523,262 1,111.571 893,486 CREDITORS Amounts falllng du8 within one year 15 (469.163) (449,550) NET CURRENT ASSErs 642.408 443.936 TOTALASSET8 LESS CURRENT UABILrriES 864,092 669,025 NET ASSErs 864,092 669.025 FUNDS Unrestricted fvnds Re8tricted funds 17 859.710 4,382 664,643 4,382 TOTAL FUNDS 669.025 These flnanclal stalemnts have been prepared lli Irar0 wlth the provlsions apFI[lIe to charitabla companies subject to the $mall ¢omp8nles regime. The fi I stale nts were approved by the Board of Tru8te&s and Auth)rfsed for Issue on . and Ire signed on its behalf by: A Rydn- Trusts0 The not88 form part of the$8 financlal statements Page 14
THE INSTITUTE OF HEALTHCARE ENGINEERING AND ESFATE MANAGEMENT CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2022 2022 Notes Cash flows from op•ratlng actlvltlos Cash generated from operations 215,103 92,948 Net ¢ash provwjed by operatlng a¢tlvltles 215,103 92.948 Cash flows from InYg$tlng adMtIoS Purchase of tangible fixed assets Sale of fixed asset investments Interest received 137,600) {30,366) 100 571 1,289 Net cash used in investlng 8obvib8S 136,311) (29,6951 Change In cash and cash wuivalonts In the r•p¢)rtlng period Cash and c•6h equlvalents at Ihe b•glnnlng ol the reportlng perlod 178,792 63.253 523.262 460.009 Cash and cash equlvalents at th• •nd of tho roportlng perlod 702,054 523,262 The note8 fomi part of those financial ststements Page 15
THE INSTrrurE OF HEALTHCARE ENGINEERING AND ESTATE MANAGEMENT NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2022 RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTMTIES 20¥2 2021 Ngt Incomg for th• rgportlng rfod {a$ per the Slatemanl of Plnanclal AGtlYltl•s) Adjustments for: Depreclalion charge8 Interest rec&ivgd Ilncreaseydecrease in stock8 Increase In dabtors Increase in credllors 195,067 38.591 41.005 11,289) 18.3231 130,9701 19,613 35,882 (571) 242 (25,750} 44.554 Not cash provld•d by operatlons 215,103 92,948 ANALYSIS OF CHANGES IN NET FUNDS At1.1.22 Cash flow At31.12.22 N•t ca¥h Ca8h al bank $23,262 178,792 702,054 523,262 178,792 702,054 Totsl 523.262 178.792 702,054 The notes form part of these flnanclal statements P8ge 16
THE IN8TITUTE OF HEALTHCARE ENGINEERING AND ESTATE MANAGEMENT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DecEMBER 2022 ACCOUNTING POLICIES B8$lB of prgparlng the flnonclal statements The financlal Statements of the charltab]e company. which is a public benefft entlty under FRS 102, have been prepared In accordance with the Charities SORP {FRS 102) 'Atcounllng and Reporting by Charitles: Statement of Recommended PracUc8 applicable to charities preparing their accounts in acthance th the Finanaal Reportlng Standard applicable in th8 UK and Republic of Ireland IFRS 102) (effective 1 January 2015). and the Companies Act 2006. Th6 fin8nclal statements have been prepared under the historical cost convention wtth the exr£ption of investments which are included at market valua, a$ modlfled by the r8valu8tion of certain assets. The Trustees consider that theré are no material uncertainties regarding the charftablfr companys abllty to ContU8 as a going cOrern. The truste8$ have paid parbcular attanuon to th& lik8ly effects on the charity of the Covtd-19 outbreak and remain confldenl that the organisatlon has sUffent re8ouree8 lo enable the charlty to continue as a golng concem fN the for8seeabK9 fvture. In¢omo All income is recognisod In the Statement of Fln8nci81 Activities once the charity has entitlement to Ihe funds.11 is probable that the income will be recelved and the amount Can b8 measured reliably. Foes lor 8orwc88 Iseminars, conferences, publications) are tsker¢ into account when the servtce is performed. Income rgGeived in edvance of a service ts defarred unUI th8 crflerla for irorne recognition are met. Expèndfture Llabllllies arg r8cognlsed as expendlttsre as soon as there Is a legal or constN¢tlve obligation commhiing the charity to that expendlture. (( 15 probable that a transfer of economic benefits will be required in settlement th& amount of the obligation can be measured rollably. Expenditure Is accounted for on an aG¢Nals basEs and ha8 been cla88rfied under headings that aggregate all cost related to the category. Wh8re costs cannot be diractly attribut to parucular headings they havg been all¢xal8d to advlties on a basis consistent with the use of resources. Irro¢oveTabk VAT Irrecoverable VAT is thar9ed agalnst category of r88owces expended for ¥Oh il was incurrod. Charftable actlvltles Charttable exp8ndttute comprtsos those costs incurred by tho charity in delNery of Its activiti89 of its setVKe9 to benpficiades. tt &x¢lud6s gov8manc8 COSt8. Gov•man¢0 costs Govemance Costs Included those costs asswated th moelng lh¢ ¢onstitulional and statutory requirements of the charty and Include the audtt fee and any cosls Ilnked to the slrateglc management of the charfty. Thoy also inclLKIg the costs of ¢oun¢il meetings. Allocatlon and apportlonment of costs Support Costs aTO allocated to an activity on a basis of av8ra9e tlme Spent by stsff In as$istKig th8 oryanlslng and adminlstration of those funGtlons. Tanglble flxed a8sets Flxed asset additions and replacements of furniture and equlpment lotalling over £1,Otrf) pa are wriiten off overthelr estlmated useful life, uslng a 25% d8preclathJn rate on wr]ttgn down value. The lgasehokl property has been revalued by the c£4Jncll al 31st Decembgr 20 on a curfynt value basls. With effect from 2001 d8prodalGn is prowded so as to wdts off the lease over ils useful lffe. In accoTdanc8 Vrith the provision8 of tha SORP the Trustees havg elected not to Incorporate further Tevaluatbns of the propety In the flnanclal slalements. Page 17 continuad...
THE INSTITUTE OF HEALTHCARE ENGINEERING AND ESTATE MANAGEMENT NOTES TO THE FINANCIAL STATEMENTS - contlnu•d FOR THE YEAR ENDED 31 DECEMBER 2022 ACCOUNTING POLICIES . contlnyod Tanglblo flxèd assels Laasehold improvements are writtbn off over Iheir estimat6d useful lile using a deprecation rate of 10% p.a. on written down value. Stocks Stocks are valued at the of cost and net reali8able valua, after making due allowance for obsolete and slow movlng items. Taxation The charity i% 8xempt from corpor8Ion tax on Its Gharltable actMtl88. Fund acCounn9 Unrestricted funds can be used in 8ccordanc8 vAth the charitable objectlves at tho discrètlon of the truslees. Restr1cted fvnds can only be used for particular re8tdcted purpos88 whhln objects of the charty. Restrlctions arise whèn specwled by the donor or when funds are ra18ed for parlKular re8trict8d Purposes. Further explanation of the naknre and purpose of each fund Is Induded kn the notes to the fhanclal statèments. Ponslon costs and othgr post•tIr9rnQnt bèngffts The charftable company operates a defined contribution pen8ion 8cheme. Contributions PaYae to the Charitab oJmpanYs pension scheme aro charyed to the SLgtsmenl of Flnancial Activlties In tha period to whlch they relate. Inv•$tments Fixed asset investmen1$ are Induded 81 market value at the balance 8heet dats. Reallsed galns losses on Inveslments are calculated as the difference betsvgen Sale pro¢eo(Is and thelr market value at the stsrt of the year or their subsequent co8L and are charged ¢y credlted lo tho Statement of financial activitvas the y8ar of disposal. Unreallsèd galns and tOS8es represent the movement In market values durlng the year and are credited or charged to the statement of financlal a¢livtUe$ based on market value at th8 end of the year. Flnanclal Instruments Th& ¢harit•ble ¢ompany onty enters Into basic financtal Instruments transactions that r8suIt in th8 recognliion of financlal assets and 1Sabilities like trado and other accounts reNable and payable, loans from banks and othar thlrd parle8 and loans to related parties and investrnents in non*uttablg orthnary shares. Trado and other debtors Short temi debtors are measured at trans8Gtlon prtce, less any Impaimienl. Loans receivable are measured Inltially at fair value. nat of transactlon costs, and aro measured 8ub8equenlty 8t amortised cost using the effothe interest method, less any impairment Cash and cash equlvalenls Cash and cash equivalents ¢omprfse cash at bank and on hand, deposits wlh banks and other short-tsryn highly IiquKI investments 8nd bank overdrafts. In the balance 8he&t. bank overdrafts are shown withii borrowings or cuffenl Itabilitse8. Page 18 contlnu8d...
THE INSTITUTE OF HEALTHCARE ENGINEERING AND ESTATE MANAGEMENT NOTES TO THE FINANCIAL STATEMENTS . contlnued FOR THE YEAR ENDED 31 DECEMBER 2022 ACCOUNTING POLICIES - COnnued Investments Trade and other credOr9 Short term tr8de credftors ar¢ measurgd at the IransaGtion prlce. Other finan¢ial Ilabilitie$. including b8nk loans, 8r8 measured Initi811y 8t fair v8lu8, nat of tran88ction oosts, and are m8asur8d subsequently at amorused cost uslng the effectlve Intsr8st method INVESTMENT INCOME 2022 2021 Dep08tt Interest 1,289 571 Al inv88trn8nt Income Is derived assets held in the United Kinwlom. INCOklE FROM CHARITABLE ACTIVITIES 2022 2021 Actmty Conferencos Semlnar8 PubliGation8 Conferenc88 Seminars PLlicationS Subscriplions and entrance 327,579 218,115 140,406 19,734 6,450 Membersh Ml8cellan8OUS 358,370 5,020 345,220 7.853 Mlscellaneous income 913,984 519.663 CHARITABLE ACTivrriE8 COSTS Direct Cosls1888 nol8 5) Support costslsee nots 6} Totsls CferenCeS Semlnars PublirAtions Membership Mlscellaneous 28,334 179.735 2,668 2,990 11,692 49,482 49,478 77.816 229,213 2,668 398.817 11.692 395.827 225,419 494,787 720,206 Page 19 nlinued...
THE INSTITUTE OF HEALTHCARE ENGINEERING AND ESTATE MANAGEMENT NOTES TO THE FINANCIAL STATEMENTS- contlnu•d FOR THE YEAR ENDED 31 DECEMBER 2022 DIRECT COSTS OF CHARITABLE ACTIVITIES 2022 2021 Branch Tethnical vislt S&mlnar costs Conference costs Publicatlon costs Mombers support costs Mlscellarwus costs IFHE Sthc¥1p0n 5,575 179,735 28,334 2.668 2.990 3,806 2,311 14,141 4,500 4,195 2.897 2,301 225.419 28,228 SUPPORT COSTS Govemance costs Manag8ment Totsls Conference$ Seminars Membership 47.628 47.624 380,997 1.854 1,854 14,830 49,482 49,478 395.827 476.249 18.538 494,787 Basi8 of allocation Time Time Managament GovemanGe cosls Support Costs, Included In the above. ara a8 follows: ManaymeTht 2022 Totsl activittas 2021 Total activities Confere$ Seminws M9mbership Wages So¢lal securtty Pensions Office costs Meeting eostg Legal and profossional 25.711 2.083 549 8.632 1,722 25,710 2.083 205.680 16,663 4,386 69.061 13,771 257.101 20.829 5,483 86.326 17.214 266,271 22.625 7,805 73.810 49 8.633 1,721 970 742 500 2,679 970 741 7,759 5.930 9,699 7.413 5,000 26,796 680 10,538 15.000 11,749 Irr8cov6ratA8 VAT Charitable donatlon Bad debts Foreign exchange differenc Depreclalion of tangible assets 21,437 (27) 128) 1220) {2751 4,067 4,066 32,530 40.663 35,883 47,628 47,624 380,997 476.249 444.410 Page 20 conllnued...
THE INSTITUTE OF HEALTHCARE ENGINEERING AND ESTATE MANAGEMENT NOTES TO THE FINANCIAL 8TATEIJIENT8 - Gontlnuod FOR THE YEAR ENDED 31 DECEM8ER 2022 8UPPORT COSTS - Contlnuod Governan costs 2022 Total actkvlties 2021 Total acllwlles Conferences Seminars Membership Auditors, r8munerallon ACuntancY and l¢gal fees Cts$t of Councll meettrwJ8 573 573 5,730 4,721 498 12,310 250 4.036 1,231 1,231 9,848 1.854 14,830 18,538 9,007 NET INCOMEI{EXPENDITURE) Net incomellexpenditure) ts statsd after charginty(ry•Jitingl'. 2022 2021 Auditots, remuneration Depre¢ialion- owned assets 4.721 35,882 41.(M)5 TRUSTEES. REMUNERATION AND BENEFrr8 Ther¢ were no trustees. remuner8llon or other benefft5 for the ygar gnded 31 De¢gmber 2022 nor the year ended 31 Decemb8r 2021. TNsts88' expens•8 Tru$199s are reimbur8ed 8Ctual co818 nacessarily incurred in attending to the chaTitls business at council meeting. These mainly include travelling Costs. The number of Tnjstees relmbursed was 5 (2021.. 11 the lolal relmbursed was £4,888 (2021.. £98}. STAFF CO8rs 2022 2021 W*Jes and salades Soclal socurHy ¢osts Other pgnslon costs 257,101 20,829 5.483 266.271 22.625 7,805 283,407 296.701 Th8 avefage monthly number of employees durfng tho year was as follows: 2022 2021 Two emplDy88s recelved em01Ments in exces8 of £60.Crf)O. Key rnanagoment personnel The key management personnd of the charitable company comprise the trustees. the Chief Executive Officer, and thg Ex8cutive Manager. The total employee benefrts of the kay management personnel of th8 charitable company were £162.085 12021.. £154,113). This does not inGlude remuneration for Iru8tsè8, all of which is rothd as per noto 8. Page 21 continued...
THE INSTITUTE OF HEALTHCARE ENGINEERING AND ESTATE MANAGEMENT NOTES TO THE FINANCIAL STATEMETrtr8 - contlnu•d FOR THE YEAR ENDED 31 DECEMBER 2022 10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTMfiES Unreslrict8d Restricted lund funds Total funds INCOME AND ENDOWMENTS FROM Charltable aGtivltlos Conferences Sgminar8 Publications Membership Miscellaneous 140,406 19,734 6,450 345.220 140.406 19.n4 6,450 345.220 7.853 Investrnent Incomè 571 571 Tolal 520,234 520,234 EXPENDITURE ON Charltable actlvltle• Conferencey S¢minars Publications Membership MiscelEaneous 59,481 4S,342 4,500 366.930 5.390 59,481 45,342 366.930 5.390 Total 481,643 481,843 NEf INCOME 38,591 38.591 RECONCILIATION OF FUND8 Total fund8 Ought f0Thrd 626,052 4,382 630.434 TOTAL FUNDS CARRIED FORWARD 664,843 4,382 669,025 Page 22 COnnUed...
THE INSTITUTE OF HEALTHCARE ENGINEERING AND ESTATE MANAGEMENT NOTES TO THE FINANCIAL STATEMENTS - contlnuod FOR THE YEAR ENDED 31 DECEMBER 2022 11. TANGIBLE FIXED ASSErs Improvements to property Flxtur8s and ffttings Long leasehold Totals COST At 1 Janu8ry 2022 Additions 135.c0 31.S¥)1 241,471 37,600 408.372 37,600 At 310e¢ember 2022 135.000 31,WJ1 279,071 445.972 DEPRECIATION At 1 January 2022 Charge for year 28,350 23,559 131,474 38,820 183.383 41,005 At 31 DeceMr 2022 29.700 24,394 170,294 224,388 NEf BOOK VALUE At 31 December 2022 105,300 7,507 108,777 221,584 At 31 Decembgr 2021 106.650 8,342 109,997 224,989 The 18as8hold propety 18 shown above al a valuatlon ¢arried out by the Counctl on 31st Decembor 2000 on a current use basi8. The histor81 cost of the prop8rty18 £149,598. 12. FIXED ASSEf INVESTMENTS Shares In group undertakings MARKET VALUE At 1 January 2022 and 31 DeCeMr 2022 NET BOOK VALUE At 31 December 2022 11J) At 31 Dèc6mb8r 2021 1CQ There were no Investment assets outside the UK. The compan18 Investrnents at the balance sheet dats In th8 share capital of companies incbjde tha followlng: IHEEM Ltd Reglsterad offico.. 2 Abkngdon H¢)use. Cumbgrtand Buskness Cgntre. Portsmouth, Hamp8hlre, P05 1DS Nature of business.. DonTbant Ckn of sh*&: Ordinary shargs holding 1C 2022 2021 AggTegate cats1 a1 r888rv88 1LK) Paga fd contiiued...
THE INSTITUTE OF HEALTHCARE ENGINEERING AND ESTATE MANAGEMENT NOTES TO THE FINANCIAL STATEIIIENTS . contlnuod FOR THE YEAR ENDED 31 DECEMBER 2022 13. STOCKS 2022 2021 Finlshed goods 12,992 4.669 14 DEBTOR8: AMOUNTS FALLING DUE WITHIN ONE YEAR 2022 2021 Trade debtors Bad Debt Provis Oth8r debtor8 409,910 (25,3041 11.919 342,534 (11.8691 34,890 396,525 365,555 1& CREDITORS: AMouKfs FALUNG DUE MTHIN ONE YEAR 2022 2021 Trade creditors Swial security and other taxes Oeferred subscrlplon Income Oth8r creditors ctued expenses 6,562 68,299 371,118 16,488 6,696 4,878 35,595 353.239 45,648 10,190 469,163 449,550 The charitable company holds funds on b&hall of the Decontamination Technical Plafform. Th88e fvnds do not belong to the tharitablo company and therefore are reccvJni8ed a8 a liability. The balanc8 as * 31 December 2022 18 £2,29012021.' £2,290) and Is induded wlthin olhei creditors. Deferred irwme rapresents membership subscriptions received in advance 2022 2021 Brought fomard Amount released to in&Ing resources AMnt d8feTred in year 353,239 1353.2391 371.118 324,118 {324,1181 353,239 Cathed lonard 371.118 353,239 16. ANALYSIS OF NEf ASSETS BETWEEN FUNDS 2022 Totai funds 2021 Total funds Unrestricted Restricted fund fvnds FIx8d assets Investments Currenl assets Current lialylrties 221,584 221.584 100 1,111,571 {469,163) 224.989 1,107,189 (469.163) 4.382 893.486 {449,550} 859,710 4,382 864,092 669,025 Page 24 continued...
THE INSTITUTE OF HEALTHCARE ENGINEERING AND ESTATE MANAGEMENT NOTES TO THE FINANCIAL STATEMENTS - contlnuod FOR THE YEAR ENDED 31 DECEMBER 2022 17. MOVEMENT IN FUNDS Nel movement In fundg At 31.12.22 At 1.1.22 Unrestrlcted fvnd8 General fund 664,643 795,067 859.710 ReSl¢td fuDd¥ Northcroft Silver Medal Award Fund Lucas Scholarship Fund 1,086 3,2 4,382 TOTAL FUNDS 669,025 195,067 864.092 Net movement in funds, Included In the above are as folk)ws'. Incoming r8sources Resources expended Movement in funds Unr8strlct•d fvnds General fund 915.273 1720.206) 195.067 TOTAL FUNDS 915,273 (720,2061 195,067 Comparatlv•8 for movomont In fund8 Net movemerrt In funds At 31.12.21 At 1.1.21 Unrostrtcted funds General fund 626,052 38,591 664,643 RestriGtod fvnd¥ Northcroft Sllver Medal Awar(l Fund Lucas scIlarShIp Fund 3.296 3.296 4.382 4.382 TOTAL FUNDS 630,434 38,591 669,025 Comp8raliva net movement in funth, induded in the above are as folh)w5'. Incoming resources Resources expended Movement in funds Unrn5trtcted funds General fvnd 520,234 {481,643) 38.591 TOTAL FUNDS 520,234 1481,643) 38.591 Page 25 continued...
THE INSTrruTE OF HEALTHCARE ENGINEERING AND ESTATE MANAGEMENT NOTES TO THE FINANCIAL STATEMENTS- continu FOR THE YEAR ENDED 31 DECEMBER 2022 18. EMPLOYEE BENEFIT 08LIGATION8 The charitab18 company operatss a defined wntribuilon scheme whlch Is admlnlslergd Indapendenlly. The costs lo the charitable company for the year was £5,48312021'. £7.805}. There was £1,028 due to the p8nslon Schème 8dmlnlstrator at the year end 12021: £5801. The expeda cost to the charttabto mpany In thè ¢omlng year is expected to b8 In Ilne Ih8t of 2022. 19. RELATEQI PARTY DISCL08URE8 Thorg were no r818ted party tr8nsaclions for Ihe year ended 31 December 2022. ULTIMATE CONTROLLING PAR The charitabl8 company is under the control of its memb8r8. No one member has sufficlent voli rlghts to control the charit8bl8 company. 21. LEGAL 8TATUS OF THE CHARITY The charttable company 18 a lImed by guarantee and has no share caPal. Tho Ilabllity of each member in th8 event of wlndlng up Is Ilmlted to £1. Page 26 continued...
THE INSTITUTE OF HEALTHCARE ENGINEERING AND ESTATE kfjANAGEMENT NOTES TO THE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED 31 DECEMBER 2022 CONFERENCE AND SEMINAR ANALY818 Head W•l8h N.Ir•land other Branches Officg Branch Branch Branchas Total TOTAL Incom• Conferonce Actlvlty Corrference Delegate InGom8 Step ExhIbOn Conlrlbutlon 327,529 327,529 Total conferen Incomo 327.529 327.529 Semlnar Actlvlty Seminar incom8 2CI1,685 4,450 5,000 5,980 15,430 216,115 2,685 5,000 5,980 15,430 216,115 eXpOndur0 Conler•nce A¢dvlty Confèrence 2022 18,158 10.176 10,176 28,334 Dlrect Confergn¢o Expgns•s Support Costs {Noto 6) 18,158 10,176 49.482 10.176 28,334 49,482 Total Conl•r•nco Exp•ndltur• 67,640 10,176 10.176 77,816 SeminarActlvlty EM branch Wales exhibitlon and conferèno¢ AE conference Seminar expens88 Irish conference Semlnar mlnd matters 10,322 10,322 23.520 23,520 145.893 145,893 Dlrèct Somlnar Expgns•s Support Costs (Noto 6) 179.735 49.478 179,735 49,478 Total Semlnar Expens0• 229.213 229.,213 Confgrence (Surplus) 89mlnar (Deficlt) 249,713 113,0981 Page 27
Management Letter Prepared for The Institute of Healthcare, Engineering and Estate Management 31 December 2022
Contents
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Page
Executive Summary 3
Key Findings 3
Audit Scope and Objectives 4
Audit Approach 5
Areas of Audit Risk 6
Matters Specifically Required to be Communicated to those Charged with
Governance
- Fraud
7
- Effectiveness of communications
7
- Material weaknesses in internal control
7
- Other audit matters of governance interest
7
- Qualitative aspects
8
- Significant accounting policies, practices and financial reporting
8
- Timing of transactions
8
- Material uncertainties
8
- Unusual transactions
8
- Significant matters arising in connection with related parties
8
- Presentational matters
8
- Areas of significant estimation and judgement by the charitable company
8
- Review of information in the report of the trustees
8
- Significant disagreements with management
8
- Letter of representation
9
- Emerging issues
9
Appendix A: Financial Adjustments
10
Appendix B: Emerging Issues
11
Appendix C: Analytical Review
12
Appendix D: Letter of Representation from Management
14
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This Management Letter has been prepared by Morris Crocker for the sole use of The Institute of Healthcare, Engineering and Estate Management. The matters raised in this document are only those which came to our attention during our audit work. Every care has been taken to ensure that the information provided here is as accurate as possible. Our written consent must first be obtained before this document, or any part of it, is disclosed to a third party.
2
Introduction
In accordance with International Standard on Auditing (UK and Ireland) 260 (October 2012), “Communication of Audit Matters to those Charged with Governance”, we have produced this report for the attention of those charged with governance. This Management Letter has been produced to summarise our audit conclusions.
Our work on the audit of the financial statements for the year ended 31 December 2022 of The Institute of Healthcare, Engineering and Estate Management is now complete and we have issued an unqualified auditor’s report on ………………….
Our opinion is in three parts. We provide an opinion on whether:
-
the financial statements give a true and fair view of the state of The Institute of Healthcare, Engineering and Estate Management affairs as at 31 December 2022 and of its incoming resources and resources expended for the year then ended;
-
the financial statements have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice applicable to smaller entities;
-
the financial statements have been properly prepared in accordance with the Companies Act 2006.
We would like to take this opportunity to express our thanks for the assistance and support we have received from the charitable company’s staff who we worked with during our audit.
Key Findings
Full details of all the audit findings and our recommendations are as follows:
Key Findings and Recommendations:
There were no key findings and recommendations.
Minor Findings & Recommendations:
Branch bank accounts
| Observation | During the audit work it was identified that there is no internal governance in place with regards to the branch accounts. The IHEEM head office have no access to the Northern Ireland, Republic of Ireland, Wales, Southern, South West and North East branches. |
|---|---|
| Implication | If fraudulent activity occurred IHEEM would have no recourse to address it which is a risk to both the institute and the branch bank signatories. The branches are left exposed with no insurance policy in place. |
| Recommendation | We recommend IHEEM head office is given access to all branch accounts. |
| Response | |
| Action Date |
3
Weaknesses in Internal Controls Identified:
There were no weaknesses in internal controls identified.
Errors Noted During the Audit Which Were Not Adjusted
There were no uncorrected errors.
Audit Scope and Objectives
Morris Crocker is the appointed independent external auditor under the Companies Act 2006.
In carrying out our audit we have regard to the responsibilities of the trustees to prepare financial statements which give a true and fair view of the entity’s state of affairs as at 31 December 2022 and of its incoming resources and resources expended and cash flows for the financial year, as well as to ensure that they have been properly prepared in accordance with the Companies Act 2006.
Our examination of the financial statements for the year ended 31 December 2022 was carried out in accordance with International Standards on Auditing (UK and Ireland) (October 2012) issued by the Auditing Practices Board. We have a professional responsibility to report if the financial statements do not comply in any material respect with the standards issued or adopted by the Accounting Standards Board.
Our audit procedures are designed primarily to provide an opinion on whether the financial statements provide a true and fair view of the charitable company’s position as at 31 December 2022 and the incoming resources and resources expended for the year then ended.
As part of our audit we also review the financial information contained in the Report of the Trustees and elsewhere to ensure it is consistent with the financial statements.
4
Audit Approach
Our approach is primarily risk-based. We collect information by having discussions with staff and reviewing key documents to improve our understanding of the charitable company’s operations. This enables us to form a preliminary view of the strengths and weaknesses of the overall control environment. We also review the information systems controls and the controls operating for specific account balances. We then use this information to identify the significant risk areas. We review management controls and test their design, operation and effectiveness in order to determine those from which we can gain assurance and those where we need to direct more audit focus.
We undertake audit procedures on all account areas, focusing on where we have identified a significant risk of error, and evaluate results to support our audit opinion. We review accounting systems and management controls operated by the charitable company only to the extent we consider necessary for the effective performance of our audit. The results of all these aspects of the audit are brought together and evaluated to consider the impact on our opinion.
The matters detailed in this Management Letter arose from our normal audit procedures that were undertaken in accordance with International Standards on Auditing (UK and Ireland) (October 2012) issued by the Auditing Practices Board. The responsibility for the implementation and monitoring of internal and management controls rests with The Institute of Healthcare, Engineering and Estate Management. Our work did not involve a detailed review of all aspects of the systems and cannot be regarded as a comprehensive statement of all weaknesses that might exist, or of all improvements that might be made.
As part of our audit we report to management those matters that we consider merit their attention and recommend appropriate remedial action. However, management remains responsible for implementing these and our recommendations should be assessed for their full impact before they are implemented.
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Areas of Audit Risk
Our audit plan highlighted material risks for specific audit emphasis. Our findings against each of the identified risks are set below:
| Risk Identified | Response |
|---|---|
| Income recognition and deferred income | We carried out system walkthrough testing, income systems appear to be working adequately. We carried out proof in total testing, with no issues noted. We reviewed the after-date receipts and the deferred income schedules to ensure that cut-off had been correctly applied. Income did not appear to be materially misstated. |
| Management override | We reviewed a sample of journal entries to ensure they were correct. No evidence of management override was identified. |
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Matters Specifically Required to be Communicated to Those Charged with Governance
Fraud
We require management to acknowledge in writing its responsibility for internal controls to present and detect fraud.
We also require management to disclose to us:
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The results of their assessment of the risk that financial statements may be materially misstated as a result of fraud;
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Their knowledge of fraud or suspected fraud affecting the charitable company involving management, employees or others; and
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Their knowledge of any allegations of fraud, or suspected fraud communicated by employees, former employees, analysts, regulators or others which may have an impact on the financial statements.
Effectiveness of Communications
International Standard on Auditing (UK and Ireland) 260 (October 2012) requires us to review the effectiveness of communications between the auditors and those charged with governance.
Throughout our audit we have ensured that communications have been effective. We had an audit planning meeting with Tania Davies before our audit fieldwork commenced.
In addition, the audit team liaised with finance staff at the charitable company throughout the course of the audit which ensured that all issues arising were dealt with at the earliest opportunity.
Overall, we consider that communications between Morris Crocker and The Institute of Healthcare, Engineering and Estate Management have operated effectively throughout the audit.
Material Weaknesses in Internal Control
A material weakness in the accounting and internal control systems is a deficiency in design or operation which could adversely affect the charitable company’s ability to record, process, summarise and report financial and other relevant data, and which might result in a material misstatement in the financial statements.
As external auditors, our communications of matters include only those audit matters of governance interest that have come to our attention as a result of the performance of the audit.
During our audit we reviewed the accounting systems and management controls operated by the charitable company only to the extent we consider necessary for the effective performance of the audit. As a result, our review may not have detected all weaknesses that exist or all improvements that could be made.
No material weaknesses in the accounting and control systems have been identified by us during our audit of the financial statements.
Other Audit Matters of Governance Interest
International Standard on Auditing (UK and Ireland) 260 (October 2012) also requires us to communicate to those charged with governance any other audit matters of governance interest to be raised in this report.
There are no other matters of governance interest to be raised in this report.
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Qualitative Aspects
Under International Standard on Auditing (UK and Ireland) 260 (October 2012), we are required to give our views about the qualitative aspects of the charitable company’s accounting practices and financial reporting.
Significant Accounting Policies, Practices and Financial Reporting
The accounting requirements of charity law, the SORP and United Kingdom Accounting Standards permit a degree of choice in some areas as to the specific accounting policies and practices that may be adopted by an entity.
We have considered the appropriateness of the accounting policies and practices adopted by the charitable company. The accounting policies adopted are appropriate. No accounting policies or practices requiring change have been identified by us during our audit of the financial statements.
Timing of Transactions
The timing of transactions tested did not highlight any significant issues.
Material Uncertainties
There were no material uncertainties highlighted during the course of the audit.
Unusual Transactions
There were no unusual transactions within the financial statements highlighted during the course of audit.
Significant Matters Arising in Connection with Related Parties
During the course of the audit no significant matters involving related parties were identified.
Presentational Matters
During the course of the audit no non–financial and presentation issues were identified.
Areas of Significant Estimation and Judgement by the Charitable company
We consider the appropriateness of any significant accounting estimate and judgements throughout our audit.
There were no significant accounting estimates or areas of judgement.
Review of Information in the Report of the Trustees
We have reviewed the Report of the Trustees for consistency with the financial statements and our understanding of the charitable company’s operations. There were no issues arising from this review.
Significant Disagreements with Management
There were no such disagreements.
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Letter of Representation
The charitable company’s management have provided us with a letter of representation under guidance issued by the Auditing Practices Board (See Appendix D).
Emerging Issues
As part of our audit process we try and update you on any legal tax and accounting issues which may affect your organisation in the near future. Details are in Appendix B.
If you wish to discuss any issues raised in this report please contact Paul Underwood on 023 9248 4356 or at pu@morriscrocker.co.uk.
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Appendix A: Financial Adjustments
As a result of our audit, the following adjustment was made to the draft accounts presented for audit.
- 1) Being branch adjustments
----- Start of picture text -----
Dr Branch technical visit £5,575
Dr Office costs £363
Dr Accountancy £250
Dr Audit £750
Dr Conference costs £10,176
Dr Meeting costs £7,615
Dr Creditors £9
Dr VAT £1,088
Cr Bank £21,299
Cr Deposit interest £77
Cr Seminar income £4,450
Dr Bad debt provision £XXX
Cr Trade debtors £XXX
3) Being adjustment for ROI bank exchange rate as at 31 December 2022
Dr Bank £275
Cr Foreign exchange difference £275
----- End of picture text -----
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2) Being provision for bad debts
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3) Being adjustment for ROI bank exchange rate as at 31 December 2022
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Appendix B: Emerging Issues
Charity Act 2022
Headline Changes:
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If a fundraising appeal fails, charities will be able to spend small donations on another project.
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Unincorporated charities (e.g. trusts) will be able to amend their constitution more easily.
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Changes to the tests for charitable companies to amend their objects.
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Charities will have more flexibility when getting advice on the sale of land.
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Charities will be able to borrow from permanent endowment and invest it more freely
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Charities will be able to make small ‘ex gratia’ payments without getting consent from the Charity Commission
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Legacies will be less likely to get lost after incorporations and mergers
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There will be an easier solution if trustee appointments have not been made correctly
More information can be found on https://www.legislation.gov.uk/ukpga/2022/6/contents
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Appendix C: Financial Summary
Income resources
Incoming resources have increased to £915k (2021: £520k) being an increase of £395k which represents a 76% increase.
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Conference income has increased to £328k (2021: £140k). Due to the lifting of the Coronavirus restrictions the 2021 conference was a hybrid event which was ran with some attendee’s face to face and some online whereas this year this was back to its full capacity.
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Seminar income has increased to £216k (2021: £20k). This is due to the increase in the number of seminars during the financial year including the large Irish Conference totalling £146k.
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Income from publications has increased by £0.5k.
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Membership income has increased by £13k compared to 2021, this is due to the increase in membership numbers and a 2% increase in membership rates.
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Miscellaneous income has decreased by £2.8k and Investment income has increased by £0.7k.
Resources expended
Expenditure has increased to £693k (2021: £482k) being an increase of £211k which represents a 44% increase.
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Conference costs have increased by £16k. Direct conference costs have increased by £14k. Seminar costs have increased to £227k (2021: £45k). Direct seminar costs have increased by £180k and seminar support costs have increased by £1k. This is due to the large Irish Conference held this financial year. The cost of publications has decreased to £3k (2021: £5k), this is due to an error made on the 2021 original planner resulting in this being charged twice.
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Membership costs have increased to £377k (2021: £367k). Direct membership costs have decreased by £1k which is due to members support costs decreasing by £1k. Miscellaneous costs have increased by £6k due the increase in the branch technical visit by £6k.
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Support costs have increased to £468k (2021: £453k). Staff costs have decreased by £13k, due to the vacancies throughout the financial year. Office costs have increased by £13k, largely due the increase in staff expenses such as travel and training. There are bad debts of £XXX included this year compared to £12k in 2021. Meeting costs have increased by £17k, there were more face-to-face meetings this year following the lift on Covid restrictions. Legal and professional fees have increased from £1k in 2021 to £10k in 2022, this includes £8k of consultancy fees this year.
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Governance costs have increased to £19k (2021: £9k). This is due to the increase in cost of council meetings from £4k in 2021 to £12k in 2022.
Fixed assets
Fixed assets have decreased to £222k (2021: £225k) being a decrease of £3k being a 1% decrease.
- Movement in tangible assets is made of additions purchased during the year amounting to £38k, which includes costs for the new membership system and touch screens. There was depreciation of £41k this financial year.
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Current assets
Current assets have increased to £1,138k (2021: £893k) being an increase of £245k which represents a 27% increase.
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Cash at the bank has increased to £702k (2021: £523k) being an increase of £179k. This increase is as expected with the surplus in the year of £222k.
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Stock has increased to £13k (2021: £5k).
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Debtors have increased to £423k (2021: £366k). Trade debtors are £410k in 2021 compared to £343k in 2022. There has been an increase in membership income which is also reflected in the increase in invoices raised as at the year end. Other debtors have decreased from £35k to £12k, this is due to £24k of seminar expenses paid in advance last year relating to the Irish conference.
Creditors
Creditors have increased to £469k (2021: £450k) being an increase of £19k which represents a 4% increase.
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Trade creditors have increased to £7k (2021: 5k).
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Social security and other taxes have increased to £68k (2021: £36k), this is largely due to an increase in the VAT liability compared to 2021.
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Deferred subscription income has increased to £371k (2021: £353k) in 2021. This is due to the rise in membership numbers and fees.
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Other creditors have decreased to £16k (2021: £46k) there was deferred seminar income of £29k in 2021 compared to £nil in 2022. Accruals have decreased to £7k (2021: £10k).
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APPENDIX D: Letter of Representation from Management
Morris Crocker Station House North Street Hvant Hampshire PO9 1QU
Dear Sirs
The Institute of Healthcare, Engineering and Estate Management
We confirm that the following representations are made on the basis of enquiries of management and staff with relevant knowledge and experience (and, where appropriate, of inspection of supporting documentation) sufficient to satisfy ourselves that we can properly make each of the following representations to you in connection with your audit of the charitable company's financial statements for the year ended 31 December 2022.
GENERAL
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1 We have fulfilled our responsibilities as trustee directors under the Companies Act 2006 for preparing financial statements in accordance with applicable law and applicable United Kingdom Accounting Standards, for being satisfied that they give a true and fair view and for making accurate representations to you. All the accounting records have been made available to you for the purpose of your audit and all the transactions undertaken by the charitable company have been properly reflected and recorded in the accounting records. All other records and related information, including minutes of all management and trustee meetings, have been made available to you.
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2 The financial statements are free of material misstatements, including omissions.
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3 We believe that the effects of uncorrected misstatements are immaterial both individually and in total.
INTERNAL CONTROL AND FRAUD
- 4 We acknowledge our responsibility for the design and implementation of internal control systems to prevent and detect fraud and error. We have disclosed to you the results of our risk assessment that the financial statements may be misstated as a result of fraud. We have disclosed to you all instances of known or suspected fraud affecting the entity involving management, employees who have a significant role in internal control or others that could have a material effect on the financial statements. We have also disclosed to you all information in relation to allegations of fraud or suspected fraud affecting the entity’s financial statements communicated by current or former employees, analysts, regulators or others.
ASSETS AND LIABILITIES
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5 The charitable company has satisfactory title to all assets and there are no liens or encumbrances on the charitable company’s assets, except for those that are disclosed in the notes to the financial statements.
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6 We have recorded or disclosed, as appropriate, all liabilities, both actual and contingent, and have disclosed in the notes to the financial statements all guarantees that we have given to third parties.
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7 We have no plans or intentions that may materially alter the carrying value or classification of assets and liabilities reflected in the financial statements.
ACCOUNTING ESTIMATES
- 8 Significant assumptions used by us in making accounting estimates, including those measured at fair value, are reasonable.
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LOANS AND ARRANGEMENTS
- 9 The charitable company has not granted any advances or credits to, or made guarantees on behalf of, trustee directors other than those disclosed in the financial statements.
LEGAL CLAIMS
- 10 We have disclosed to you all claims in connection with litigation that have been, or are expected to be, received and such matters, as appropriate, have been properly accounted for and disclosed in the financial statements.
LAWS AND REGULATIONS
- 11 We have disclosed to you all known instances of non-compliance or suspected non-compliance with laws and regulations whose effects should be considered when preparing the financial statements.
RELATED PARTIES
- 12 Related party relationships and transactions have been appropriately accounted for and disclosed in the financial statements. We have disclosed to you all relevant information concerning such relationships and transactions and are not aware of any other matters which require disclosure in order to comply with the requirements of company law or accounting standards.
SUBSEQUENT EVENTS
- 13 All events subsequent to the date of the financial statements which require adjustment or disclosure have been properly accounted for and disclosed.
GOING CONCERN
- 14 We believe that the charitable company's financial statements should be prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the charitable company's needs. We have considered a period of twelve months from the date of approval of the financial statements. We believe that no further disclosures relating to the charitable company's ability to continue as a going concern need to be made in the financial statements.
AUDIT ADJUSTMENTS
- 15 We approve the audit adjustments as documented in Annex A attached to this letter.
Yours faithfully
The Institute of Healthcare, Engineering and Estate Management
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