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.
📋

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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75
Good

Tender Quality Score

This tender for audit and tax services is generally well-structured with clear requirements and an open procedure, but significantly lacks explicit evaluation criteria. While basic information is provided, the absence of full document summaries and a direct document URL in the provided data presents minor practical hurdles.

Score Breakdown

Legal Compliance75/100

The tender clearly defines the procedure type and CPV codes, and there are no reported disputes. However, the absence of a reveal date in the provided information makes it impossible to verify compliance with minimum advertising periods, and the summary lacks detail on mandatory exclusion grounds, which should be clearly stated or referenced.

Missing reveal date in provided information
No specific mandatory exclusion grounds detailed in the provided summary
Clarity80/100

The description of services and AI-extracted requirements are clear and unambiguous. However, the critical absence of specified evaluation criteria is a significant drawback, as bidders cannot fully understand how their proposals will be assessed.

Missing evaluation criteria
Completeness70/100

Basic information, financial details, and duration are well-defined. Requirements are outlined, but the explicit lack of evaluation criteria is a major completeness gap. Additionally, only one of four tender documents was summarized, suggesting potential missing details in the provided overview.

Missing evaluation criteria
Only 1 of 4 tender documents summarized in the provided data
Fairness85/100

The tender promotes fairness through e-procurement and disclosed value. Requirements appear generic and not tailored. However, the absence of evaluation criteria significantly compromises transparency and objectivity, making it difficult for bidders to prepare competitive and relevant proposals.

Missing evaluation criteria
Practicality65/100

Electronic submission is indicated, and the contract start date, duration, and financing information are clear. A notable practical concern is the absence of a direct document URL in the provided information, which could hinder easy access to full tender documents for potential bidders.

No direct document URL provided in the summary
Data Consistency90/100

Data is largely consistent, with logical dates and no reported disputes. Minor inconsistencies include an empty 'Liable Person' field and a contradiction between 'E-Procurement' characteristic and the automated check stating 'No e-submission'. The EUR/GBP value conversion is noted but not a critical inconsistency.

Empty 'Liable Person' field
Contradiction regarding e-submission between characteristics and automated check
Sustainability50/100

The tender does not explicitly include green procurement, social aspects, or innovation focus. While this is common for audit services, it indicates a missed opportunity to integrate broader sustainability considerations into the procurement process.

No explicit green procurement criteria
No explicit social criteria

Strengths

Clear description of services required and detailed AI-extracted requirements
E-Procurement enabled, promoting accessibility
Value and duration clearly specified
CPV code and procedure type are well-defined
No reported disputes or suspensions

Concerns

Missing evaluation criteria, impacting clarity and fairness
Only 1 of 4 tender documents summarized in the provided data, potentially limiting full understanding
No direct document URL provided for easy access to full tender documents
Absence of explicit sustainability (green, social, innovation) criteria
Empty 'Liable Person' field and minor data inconsistencies

Recommendations

1. Clearly define and publish the evaluation criteria to ensure transparency and fairness for all bidders.
2. Provide a direct URL to all tender documents for easy access and comprehensive review.
3. Consider incorporating sustainability criteria, even for audit services, where applicable (e.g., firm's environmental policy, social responsibility).

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B
Tender Quality Score
75/ 100 · Good

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