There are a number of useful publications as well general information in this section.

If there’s something in particular you can’t find, please call us on 0131 225 7801 or send an email to

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External audit arrangement

ASL is subject to an annual external audit, which reviews the accuracy of our financial statements and records. The purpose of this statutory audit is to determine whether ASL provides a fair and accurate representation of its financial position by examining information such as bank balances, bookkeeping records, and financial transactions.

Our independent external auditor, currently Alexander Sloan, will issue a report detailing whether they have obtained reasonable assurance about whether the financial statements are free from material misstatement in accordance with International Standards on Auditing (UK) and applicable law.

Internal audit arrangements

ASL is currently in the process of tendering for the provision of internal audit services.
Internal audit provides information on the various strengths and weaknesses on a range of aspects of our operational or governance approaches. The audit process provides recommendations where improvements are necessary and desirable to ensure good practice and effective risk management is adopted across the organisation.

Abbeyfield Scotland is committed to the Data Protection of the information on this website.  Our data protection policies can be downloaded here

About Freedom of Information

The Freedom of Information (Scotland) Act 2002  (FOISA) gives everyone access to information held by Scottish Public Authorities.

Abbeyfield Scotland Ltd (ASL) is now classified as a Scottish Public Authority and in November 2019 housing became subject to Freedom of Information. Please note that only activities regulated by the Scottish Housing Regulator are subject to Freedom of Information. This means for ASL that activity relating to care is not subject to FOISA.

The aim of the Act is to increase openness and transparency by allowing people to access information about how decisions are taken and how our services are delivered.

As well as responding to requests, Public Authorities must publish information by adopting and maintaining a publication scheme which has approval from the Scottish Information Commissioner.

Guide to information

ASL has adopted the Model Publication Scheme 2018, produced and approved by the Scottish Information Commissioner.

This outlines our commitment to make certain classes of information available which is routinely reviewed and updated.

We have developed a Guide to Information for this purpose and this also contains details of the environmental information that we routinely make available.

Withholding information/exemptions

We have the right to withhold the following types of information:

  • If giving the information would cause a breach of confidence to a third party
  • Or if the information was commercially sensitive

If information is requested and we plan to withhold that information, we will clearly state the reasons and quote the relevant exemption clauses from FOISA.

Information requests can be made in writing


Postal address:
Freedom of information
Abbeyfield Scotland Ltd
14 New Mart Road
EH14 1RL