Unite officials have combed the Heating and Ventilating Contractors Association’s accounts and have now raised concerns over its “financial stability”.

The union said the HVCA has “failed to balance its books for the last two years.”

Accounts show in the year ending February  2011, the HVCA ran up a deficit of £303,644, as income fell from £14,291,616 to £13,427,823, while staff remuneration increased, from £7,286,376 to £7,364,049.

This followed a loss in the previous 12-month period up to February 2010 of £17,020.

Unite national officer, Bernard McAulay said: “It is very worrying that the HVCA wants to expand its role in delivering  hugely  contraversial changes  in electrical and plumbing contracting, yet it doesn’t seem to be able to balance its books.

“We can only question why Balfour Beatty, Crown House and the others want to put their lot in with an organisation that is seemingly inefficient.”

Unite is also questioning whether the HVCA’s training provider – Building Engineering Services Training Limited (BEST) – will be the best organisation to deliver all electrical and plumbing apprenticeship training as proposed by the break-away employers.