IOM Meats Accounts

Summary

The requester sought audited financial accounts for Isle of Man Meats from 2021 to the latest year, but the Department of Environment, Food and Agriculture withheld the 2022-23 accounts under a future publication exemption and stated it did not hold the 2023-24 and 2024-25 accounts.

Key Facts

• The 2021-22 accounts were deemed accessible by other means and a link to Tynwald was provided.
• The 2022-23 accounts were withheld under Section 41 as they are held for future publication before Tynwald.
• The Department does not hold the audited accounts for the 2023-24 and 2024-25 financial years.
• A public interest test was conducted for the 2022-23 exemption, concluding that due process outweighed transparency.
• The request was formally closed on 1 September 2025.

Data Disclosed

• 2021-22
• 2022-23
• 2023-24
• 2024-25
• 31 March 2022
• 5 August 2025
• 1 September 2025
• 4852689
• Section 20
• Section 41
• Freedom of Information Act 2015

Exemptions Cited

• Section 20: Information accessible to applicant by other means
• Section 41: Information for future publication

Original Request

I wish to see Isle of Man Meats audited financial accounts from 2021 until the latest financial year.

Data Tables (1)

Full Response Text

Freedom of Information Co-ordinator Corporate Services Directorate Thie Slieau Whallian, Foxdale Road, St John’s, Isle of Man, IM4 3AS Tel no (01624) 685854 Fax no (01624 685851 Email: defa@gov.im www.gov.im

Our ref: 4852689 01 September 2025

Dear ###

We write further to your request, received 5 August 2025, which states:

"I wish to see Isle of Man Meats audited financial accounts from 2021 until the latest financial year."

Please see below our response to your request.

Isle of Man Meats audited financial accounts 2021-22

Section 20, Information accessible to applicant by other means
While our aim is to provide information whenever possible, under section 20 of the Act, we are not required to provide information in response to a request if it is already reasonably accessible to you, whether free of charge or on payment of a fee.

To offer advice and assistance, the Isle of Man Meat Company Limited Directors’ Report and Financial Statements for the year ended 31 March 2022 are available here: www.tynwald.org.im/spfile?file=/business/opqp/sittings/20212026/2023-GD-0006.pdf

Isle of Man Meats audited financial accounts 2022-23

Section 41, Information for future publication While our aim is to provide information whenever possible, in this instance the information is exempt from disclosure under section 41 of the Act as it is held with a view to being published at a future date. By way of advice and assistance, the Department of Environment, Food and Agriculture is responsible for laying the Isle of Man Meat Company accounts before Tynwald. Once this process is complete, the accounts are made publicly accessible through Tynwald Library.

As section 41 is a qualified exemption, it is subject to a public interest test. The public interest must be something that is of serious concern and benefit to the public at large.

Factors in favour of disclosure • Promoting transparency and accountability.
• Preventing misinformation or speculation.
• Supporting timely access to information

Factors in favour of withholding • Information has not yet been laid before Tynwald
• The Department must be allowed to follow due process.
• Premature disclosure could undermine governance, quality assurance, and legal compliance.
• Disclosure before formal publication could compromise due process.

In taking these factors into account the Department of Environment, Food and Agriculture determined that the factors in favour of maintaining the exemption outweigh the factors in favour of disclosing the information.

Isle of Man Meats audited financial accounts 2023-24 and 2024-25

While our aim is to provide information whenever possible, in this instance the public authority does not hold or cannot, after taking reasonable steps to do so, find the information that you have requested. This is because the Department of Environment, Food and Agriculture does not hold a copy of the Isle of Man Meats audited financial accounts for 2023-24 and 2024-25.

Please quote the reference number 4852689 in any future communications.

Your right to request a review

If you are unhappy with this response to your freedom of information request, you may ask us to carry out an internal review of the response, by completing a complaint form and submitting it electronically or by delivery/post.

An electronic version of our complaint form can be found by going to our website at https://services.gov.im/freedom-of-information/Review . If you would like a paper version of our complaint form to be sent to you by post, please contact me and I will be happy to arrange for this. Your review request should explain why you are dissatisfied with this response, and should be made as soon as practicable. We will respond as soon as the review has been concluded.

If you are not satisfied with the result of the review, you then have the right to appeal to the Information Commissioner for a decision on:

1. Whether we have responded to your request for information in accordance with Part 2 of the Freedom of Information Act 2015; or

2. Whether we are justified in refusing to give you the information requested.

In response to an application for review, the Information Commissioner may, at any time, attempt to resolve a matter by negotiation, conciliation, mediation or another form of alternative dispute resolution and will have regard to any outcome of this in making any subsequent decision.

More detailed information on your right to a review can be found on the Information Commissioner’s website at www.inforights.im.

Should you have any queries concerning this letter, please do not hesitate to contact me.

Further information about freedom of information requests can be found at www.gov.im/foi.

I will now close your request as of this date.

Yours sincerely