United Kingdom10 days leftOpen

Audit of HIE Group Companies

Tender Overview

LOCATION

United Kingdom, United Kingdom

VALUE

£210,000

DEADLINE

February 12, 2026 at 12:00

CATEGORY

Other

CPV CODE

79210000

REFERENCE

001346-2026

Project Timeline

Contact Information

View Original

Original Tender Description

HIE currently has five active group companies which require to be audited and consolidated in HIE’s Consolidation pack. In addition, we require the preparation and submission of the annual corporation tax returns. See Scope of Requirements and Guidance document for full details. It is expected that these services will be required from April 2026 for an initial period of 3 years, with HIE having the option to extend for a period or periods together not exceeding 1 year following the Initial Term. The initial 3 year budget currently available to deliver this service is between GBP 140,000 and GBP 157,500 (excluding VAT). The total value of the Framework, including the extension will be between GBP 190,000 and GBP 210,000.
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MANDATORY EXCLUSION GROUNDS

  • No specific mandatory exclusion grounds are detailed in the provided tender information. Bidders should consult the full tender documents for these requirements.

ELIGIBILITY REQUIREMENTS

  • The bidder must be capable of providing accounting and auditing services.
  • The bidder must be capable of providing corporation tax return preparation and submission services.
  • The bidder must be legally eligible to operate and provide services in the United Kingdom.
🔧

TECHNICAL CAPABILITY REQUIREMENTS

  • The bidder must demonstrate the capability to audit five active group companies.
  • The bidder must demonstrate the capability to consolidate audited accounts into HIE’s Consolidation pack.
  • The bidder must demonstrate the capability to prepare and submit annual corporation tax returns.
  • The bidder must be able to commence services in April 2026.
  • The bidder must be able to provide services for an initial period of 3 years, with the option for an additional 1-year extension.
  • The bidder must adhere to the full scope of requirements detailed in the "Scope of Requirements and Guidance document".
💰

FINANCIAL REQUIREMENTS

  • The bidder's proposed pricing for the initial 3-year term must be within the budget range of GBP 140,000 and GBP 157,500 (excluding VAT).
  • The bidder's proposed total pricing, including the potential 1-year extension, must be within the Framework value range of GBP 190,000 and GBP 210,000.
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SUBMISSION REQUIREMENTS

  • The bid must be submitted by the deadline of 2026-02-12 12:00:00.
  • The bidder must prepare a response suitable for an "Open" procurement type.
  • The bidder must consult the "Scope of Requirements and Guidance document" for comprehensive details on submission content and format.

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PDF
Official PDF Version
PDF001346-2026_official.pdf
Summary:
This document is a contract notice for the audit and corporation tax return services required by Highlands and Islands Enterprise for its five group companies, with an initial 3-year term starting April 2026 and a budget of £140,000-£157,500.

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70
Good

Tender Quality Score

This tender presents a clear description of the required services but suffers from significant incompleteness due to missing essential documentation and evaluation criteria, alongside a notable data inconsistency in the estimated value.

Score Breakdown

Legal Compliance100/100

The tender specifies an 'Open procedure' which aligns with principles of public procurement. Eligibility requirements appear standard. However, the lack of detailed mandatory exclusion grounds in the provided extract means bidders must consult full documents, which are currently unavailable.

Clarity40/100

The description of the services (audit, consolidation, tax returns for five group companies) and the contract duration are clear. Financial ranges are also clearly stated in GBP. The primary clarity issue stems from the repeated reference to a 'Scope of Requirements and Guidance document' which is not provided, making it impossible to fully understand the detailed requirements.

Completeness83/100

This tender is critically incomplete. The most significant issue is the absence of any attached documents, particularly the 'Scope of Requirements and Guidance document' which is repeatedly cited as containing full details. Furthermore, the lack of specified evaluation criteria is a major omission, preventing bidders from understanding how their proposals will be assessed.

Fairness80/100

While the 'Open procedure' generally promotes fairness, the absence of evaluation criteria severely compromises it, as bidders cannot prepare informed proposals or understand the basis for selection. The lack of detailed mandatory exclusion grounds in the provided extract also reduces transparency.

Practicality40/100

The services requested are practical for an auditing firm. However, the complete absence of tender documents, especially the 'Scope of Requirements and Guidance document', makes it highly impractical for potential bidders to prepare a compliant and competitive submission.

Data Consistency100/100

There is a significant inconsistency between the 'Estimated Value' stated in EUR (210,000.00 EUR) and the 'Total value of the Framework' stated in GBP (between GBP 190,000 and GBP 210,000). When converted, the GBP range (approximately EUR 218,500 - EUR 241,500, assuming 1 GBP ≈ 1.15 EUR) exceeds the stated EUR estimated value, creating confusion regarding the actual maximum budget.

Sustainability0/100

The tender does not include any specific criteria or mentions related to green procurement, social aspects, or innovation, indicating a missed opportunity to incorporate sustainability considerations into the procurement process.

Strengths

Clear description of the required audit and tax services.
Utilizes an 'Open procedure' promoting broad competition.
Estimated value and financial ranges are disclosed.
CPV code provided for service classification.

Concerns

Critical absence of all tender documents, especially the 'Scope of Requirements and Guidance document'.
Missing evaluation criteria, hindering fair and informed bid preparation.
Inconsistency between the estimated value in EUR and the framework value range in GBP.
Lack of specific mandatory exclusion grounds detailed in the provided extract.
Absence of sustainability, social, or innovation criteria.

Recommendations

1. Immediately publish all referenced tender documents, including the 'Scope of Requirements and Guidance document' and comprehensive evaluation criteria.
2. Clarify and reconcile the estimated value in EUR with the GBP framework value range to ensure consistency.
3. Consider incorporating relevant sustainability, social, and innovation criteria into the tender requirements.

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Tender Quality Score
70/ 100 · Good

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