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AwardedFind a Tender · award

External Audit and Taxation Services

Buyer: Manor Estates Housing Association Limited →

BuyerManor Estates Housing Association Limited
StatusAwarded
DeadlineNot published
ValueValue not published
Published24 Nov 2025

What is being bought

External Audit and taxation services

Delivery location

UKM75

Categories

Tax consultancy services 79221000Auditing services 79212000

Lot details

Lot 1

Provision of future audit and related services commencing with the audit of the financial statements for the year ended 31 March 2026. Although this is a joint invitation from Manor Estates Group (MEG) and Lister Housing Co-operative Ltd (LHC) neither organisation is bound by the decision of the other. Scope of Service to follow in ITT.

Statuscancelled

Award criteria
Quality — 50
price — 50

What is included

ItemCategoryQuantity
1Tax consultancy servicesNot published

Comparable-procurement analytics

Benchmarked against retained Find a Tender procedures with CPV division 79. The category anchor is Tax consultancy services (79221000); this is a deliberately broad market comparator. The comparison is shown at several levels rather than pretending one company or region is always the best benchmark.

Comparison setProceduresReported bids per procedureNamed award suppliersPrice evidence
Market: CPV division 7910,0664 median · 32.1 average (4,079 of 10,066 with a bid count)3.2 average (4,560 of 10,066 with named award suppliers)1 comparable price pairs
Same buyer25 median · 5 average (1 of 2 with a bid count)1 average (1 of 2 with named award suppliers)Not published
Delivery region: UKM751165 median · 7.9 average (76 of 116 with a bid count)2 average (83 of 116 with named award suppliers)1 comparable price pairs

“Reported bids” is an official aggregate, sometimes reported per lot; it is the closest available competition measure. “Named award suppliers” are winners, not all applicants.

Price-outcome signal

Not enough comparable procedures currently publish both a GBP tender value and a usable lowest-valid-bid value to calculate a responsible price-reduction benchmark. Tenderline deliberately does not infer a saving from named award suppliers or from missing award values.

Procurement strategy & market signals

Framework agreementNot published
Dynamic purchasing systemNot published
Competitive procurementNot published
Recurring requirementNot published
Procurement method rationaleNot published
Rationale classificationsNot published
Special regimeNot published
Covered byGPA
Submission policyNot published
Selection criteriaNot published
Risk detailsNot published

Planning & early market engagement

BudgetNot published
No-engagement rationaleNot published
Planning documents0
Planning milestones0

No planning milestones published.

Related procurements

No linked framework, prior procurement or reprocurement published.

Awards

076263-2025-MEC/175/25-1

Statusactive
SupplierCT

Contracts

076263-2025-MEC/175/25-1

Statusactive
Value£265,780

Documents & submission route

No documents are published in the current source record.

Source data inventory

Diagnostic view. “Not published” means this current release does not provide a value.

OCIDocds-h6vhtk-059329
Latest release ID076263-2025
Latest release timestampMon Nov 24 2025 08:50:22 GMT+0000 (Coordinated Universal Time)
Sourcefind-a-tender
Official notice URLNot published
Tender statuscomplete
Procurement methodselective
Procurement method detailsRestricted procedure
Main procurement categoryservices
Above thresholdNot published
Legal basis32014L0024
Tender period: startNot published
Tender period: endNot published
Expression of interest deadlineNot published
Enquiry deadlineNot published
Award period: startNot published
Award period: endNot published
Submission method detailsNot published
Submission languagesNot published
Electronic catalogue policyNot published
Total tender valueNot published
Tender lots in source1
Tender items in source1
Tender documents in source0
Awards in latest release1
Contracts in latest release1
Parties in latest release4

Notice history

DateEventReference
24 Nov 2025award, contract076263-2025
3 Sept 2025tender053538-2025

All source data

Unmodified official OCDS data retained by Tenderline for this procurement process.

Complete current OCDS release JSON
{
  "id": "076263-2025",
  "tag": [
    "award",
    "contract"
  ],
  "bids": {
    "statistics": [
      {
        "id": "1",
        "value": 4,
        "measure": "bids",
        "relatedLot": "1"
      },
      {
        "id": "2",
        "value": 4,
        "measure": "smeBids",
        "relatedLot": "1"
      },
      {
        "id": "3",
        "value": 0,
        "measure": "foreignBidsFromEU",
        "relatedLot": "1"
      },
      {
        "id": "4",
        "value": 4,
        "measure": "foreignBidsFromNonEU",
        "relatedLot": "1"
      },
      {
        "id": "5",
        "value": 4,
        "measure": "electronicBids",
        "relatedLot": "1"
      }
    ]
  },
  "date": "2025-11-24T08:50:22Z",
  "ocid": "ocds-h6vhtk-059329",
  "buyer": {
    "id": "GB-FTS-62759",
    "name": "Manor Estates Housing Association Limited"
  },
  "links": [
    {
      "rel": "canonical",
      "href": "https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000809143"
    }
  ],
  "awards": [
    {
      "id": "076263-2025-MEC/175/25-1",
      "status": "active",
      "suppliers": [
        {
          "id": "GB-FTS-150197",
          "name": "CT"
        }
      ],
      "relatedLots": [
        "1"
      ]
    }
  ],
  "tender": {
    "id": "MEC/175/25",
    "lots": [
      {
        "id": "1",
        "status": "cancelled",
        "hasOptions": false,
        "description": "Provision of future audit and related services commencing with the audit of the financial statements for the year ended 31 March 2026. Although this is a joint invitation from Manor Estates Group (MEG) and Lister Housing Co-operative Ltd (LHC) neither organisation is bound by the decision of the other. Scope of Service to follow in ITT.",
        "awardCriteria": {
          "criteria": [
            {
              "name": "Quality",
              "type": "quality",
              "description": "50"
            },
            {
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              "description": "50"
            }
          ]
        }
      }
    ],
    "items": [
      {
        "id": "1",
        "relatedLot": "1",
        "deliveryLocation": {
          "description": "Edinburgh"
        },
        "deliveryAddresses": [
          {
            "region": "UKM75"
          }
        ],
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          {
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            "scheme": "CPV",
            "description": "Tax consultancy services"
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    ],
    "title": "External Audit and Taxation Services",
    "status": "complete",
    "coveredBy": [
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    "legalBasis": {
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    },
    "description": "External Audit and taxation services",
    "classification": {
      "id": "79212000",
      "scheme": "CPV",
      "description": "Auditing services"
    },
    "crossBorderLaw": "Lister Housing Co-Operative",
    "procurementMethod": "selective",
    "mainProcurementCategory": "services",
    "procurementMethodDetails": "Restricted procedure"
  },
  "parties": [
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        "locality": "Edinburgh",
        "postalCode": "EH14 1RW",
        "countryName": "United Kingdom",
        "streetAddress": "5 New Mart Place"
      },
      "details": {
        "url": "http://www.manorestates.org.uk",
        "buyerProfile": "https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA15383",
        "classifications": [
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          {
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      "identifier": {
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      "contactPoint": {
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    },
    {
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      "name": "Lister Housing Co-operative Ltd",
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        "countryName": "United Kingdom",
        "streetAddress": "36 Lauriston Place"
      },
      "details": {
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      },
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    },
    {
      "id": "GB-FTS-150197",
      "name": "CT",
      "roles": [
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      ],
      "address": {
        "region": "UK",
        "locality": "Edinburgh",
        "postalCode": "EH3 6NL",
        "countryName": "United Kingdom",
        "streetAddress": "61 Dublin Street"
      },
      "details": {
        "scale": "sme"
      },
      "identifier": {
        "legalName": "CT"
      },
      "contactPoint": {
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      }
    },
    {
      "id": "GB-FTS-3195",
      "name": "Edinburgh Sherriff Court",
      "roles": [
        "reviewBody"
      ],
      "address": {
        "locality": "Edinburgh",
        "postalCode": "EH1 1LB",
        "countryName": "United Kingdom",
        "streetAddress": "27 Chambers Street"
      },
      "details": {
        "url": "https://www.scotcourts.gov.uk/courts-and-tribunals/courts-tribunals-and-office-locations/find-us/edinburgh-sheriff-court-and-justice-of-the-peace-court/"
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  ],
  "language": "en",
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        "currency": "GBP"
      },
      "status": "active",
      "awardID": "076263-2025-MEC/175/25-1",
      "dateSigned": "2025-11-21T00:00:00Z"
    }
  ],
  "description": "(SC Ref:816593)",
  "initiationType": "tender"
}
Complete JSON history (2 releases)
24 Nov 2025 · 076263-2025 · award, contract
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        "measure": "smeBids",
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      },
      {
        "id": "3",
        "value": 0,
        "measure": "foreignBidsFromEU",
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      },
      {
        "id": "4",
        "value": 4,
        "measure": "foreignBidsFromNonEU",
        "relatedLot": "1"
      },
      {
        "id": "5",
        "value": 4,
        "measure": "electronicBids",
        "relatedLot": "1"
      }
    ]
  },
  "date": "2025-11-24T08:50:22Z",
  "ocid": "ocds-h6vhtk-059329",
  "buyer": {
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    "name": "Manor Estates Housing Association Limited"
  },
  "links": [
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          "name": "CT"
        }
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      "relatedLots": [
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  "tender": {
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        "locality": "Edinburgh",
        "postalCode": "EH3 9EZ",
        "countryName": "United Kingdom",
        "streetAddress": "36 Lauriston Place"
      },
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        "reviewBody"
      ],
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        "postalCode": "EH1 1LB",
        "countryName": "United Kingdom",
        "streetAddress": "27 Chambers Street"
      },
      "details": {
        "url": "https://www.scotcourts.gov.uk/courts-and-tribunals/courts-tribunals-and-office-locations/find-us/edinburgh-sheriff-court-and-justice-of-the-peace-court/"
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}
3 Sept 2025 · 053538-2025 · tender
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      },
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      }
    },
    {
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      "name": "Lister Housing Co-operative Ltd",
      "roles": [
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      "address": {
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        "locality": "Edinburgh",
        "postalCode": "EH3 9EZ",
        "countryName": "United Kingdom",
        "streetAddress": "36 Lauriston Place"
      },
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      },
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      },
      "contactPoint": {
        "email": "jrankin@lister.coop",
        "telephone": "+44 1312296176"
      }
    },
    {
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      "name": "Edinburgh Sherriff Court",
      "roles": [
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      ],
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        "postalCode": "EH1 1LB",
        "countryName": "United Kingdom",
        "streetAddress": "27 Chambers Street"
      },
      "details": {
        "url": "https://www.scotcourts.gov.uk/courts-and-tribunals/courts-tribunals-and-office-locations/find-us/edinburgh-sheriff-court-and-justice-of-the-peace-court/"
      },
      "identifier": {
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      },
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    }
  ],
  "language": "en",
  "description": "NOTE: To register your interest in this notice and obtain any additional information please visit the Public Contracts Scotland Web Site at https://www.publiccontractsscotland.gov.uk/Search/Search_Switch.aspx?ID=809143.\nThe buyer has indicated that it will accept electronic responses to this notice via the Postbox facility. A user guide is available at https://www.publiccontractsscotland.gov.uk/sitehelp/help_guides.aspx.\nSuppliers are advised to allow adequate time for uploading documents and to dispatch the electronic response well in advance of the closing time to avoid any last minute problems.\nCommunity benefits are included in this requirement. For more information see: https://www.gov.scot/policies/public-sector-procurement/community-benefits-in-procurement/\nA summary of the expected community benefits has been provided as follows:\nBidders will be invited to propose their contribution in stage 2 of the tender process\n(SC Ref:809143)\nDownload the ESPD document here: https://www.publiccontractsscotland.gov.uk/ESPD/ESPD_Download.aspx?id=809143",
  "initiationType": "tender"
}