This is an HTML version of an attachment to the Freedom of Information request 'Financial Reports submitted to the SFC'.

Paisley Campus 
PA1 2BE 
Tel 0141 848 3000 
Our ref: F21/021 
18th February 2021 
Dear Harrison Bott 
Freedom of Information (Scotland) Act 2002  
Your request for information has been considered and our response  is below.  You 
requested the following information: 
i.  Al  of the information submitted to the Scottish Funding Council on 18/01/2021 in 
response to the Call For Information, reference “SFC/CI/01/2021” , outlined in the 
We believe that the release of this information in relation to the financial 
information submitted to SFC would be detrimental to our commercial interests 
and is therefore exempt under Section 33(1)(b) Commercial Interests and the 
Economy. We are operating in a competitive market in direct competition with 
other educational institutions.  Release of information relating to future 
forecasting of finances into the public domain would be detrimental to our 
commercial interests as it would al ow other educational institutions in direct 
competition with us to use this information when determining their financial 
business models. Universities operate in a competitive environment for income 
including non-regulated income. 
This exemption is a qualified one and a public interest test is applicable. The 

public interest lies in protecting the commercial and financial interests of the 
University in this competitive market by withholding this information. 
ii. All of the information submitted to the SFC outlined in the Call For Information, 
reference “SFC/CI/01/2021” document under points 2. and 3. (see above for the 
website address): 
See above response. 

“2.Prior to the COVID-19 pandemic, universities provided two main financial 2.returns 
to SFC in the course of the year:•Forecasts submit ed at the end of June (outturn 
forecast for the current year and forecasts for the following three years). •Annual 
accounts submit ed at the end of December (audited financial statements and 
supporting reports by institutions’ audit committee, internal and external auditors)” 
The text above is a statement, however, we have interpreted your request to 
mean you are requesting a copy of the financial returns mentioned.   
We believe that the release of this information in relation to the financial 

information submitted to SFC would be detrimental to our commercial interests 
and is therefore exempt under Section 33(1)(b) Commercial Interests and the 
Economy. See ful  response i) 
As way of assistance the University’s financial statements are published on the 

following page of the University’s website: https:/
“3. As result of the COVID-19 pandemic, SFC requested institutions to provide 
3.additional financial returns, comprising updated forecasts for 2019-20 and 2020-21, 
by the end of April and the end of July 2020. These replaced the main 2020 Strategic 
Plan Forecast return. Institutions also provided updated financial forecasts at the end 
of November 2020” 
The text above is a statement, however, we have interpreted your request to 
mean you are requesting a copy of the financial returns mentioned.   
We believe that the release of this information in relation to the financial 

information submitted to SFC would be detrimental to our commercial interests 
and is therefore exempt under Section 33(1)(b) Commercial Interests and the 
Economy. See ful  response i) 
If you are not satisfied with the handling of your enquiry you have a right to review 
under the Act as laid out in the notices below. 
Yours sincerely 
Freedom of Information Office 
University of the West of Scotland 

1. Right of Review 
In the event that you are dissatisfied with the handling of your request for information, you may 
require us to review our actions and decisions relating to your request (‘Review Request’).  
Your Review Request must be made to us in writing or in other durable form, stating your name 
and address for correspondence, specifying the request for information to which your Review 
Request relates and the matters that have given rise to your dissatisfaction.  
It must be provided to us within 40 working days (which phrase excludes Saturdays, Sundays, 
Christmas Day and Scottish Bank Holidays) after the expiry of the period within which we were 
obliged under the Act to respond to your request for information.   
You may withdraw your Review Request by notice to us in writing at any time.  
Assuming your Review Request is not withdrawn, we are required to conduct our review and 
respond to you (‘Review Response’) within 20 working days (which phrase excludes 
Saturdays, Sundays, Christmas Day and Scottish Bank Holidays) after the date on which we 
received your Review Request.  The request for review should be addressed to: 
Emma Cuckow, University Solicitor, University of the West of Scotland, Paisley Campus, 
Paisley, PA1 2BE   Email: xxxx.xxxxxx@xxx.xx.xx 
2. Right of Appeal 
In the event that you have not withdrawn your Review Request and we have failed to respond 
to you within the proscribed time, or you are dissatisfied with our Review Response, you may 
apply to the Scottish Information Commissioner for a decision as to whether we have dealt with 
your request in accordance with the Act (‘Appeal Application’).  
Your Appeal Application must be made to the Scottish Information Commissioner in writing or 
in other durable form, stating your name and address for correspondence, specifying the 
request for information to which your Appeal Application relates and the matters that have given 
rise to your dissatisfaction. 
It must be provided to the Scottish Information Commissioner within six months after the date 
you received our Review Response or, in the event that we did not provide you with a Review 
Response within the proscribed time, within six months after the expiry of that period.  The 
address of the Scottish Information Commissioner is: 
Scottish Information Commissioner, Kinburn Castle, Doubledykes Road, St Andrews, Fife, 
KY16 9DS Tel 01334 464 610; Fax 01334 464 611; email: xxxxxxxxx@xxxxxxxxxxxxxxxxxx.xxxx; 

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