External Audit Services

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  "date": "2026-05-05T12:43:23+01:00",
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    "description": "Southern Housing are procuring External Audit Services to undertake an independent audit of Southern Housing and its related\nsubsidiaries to be carried out in accordance with International Standards on Auditing (UK) (ISAs (UK)).\nSouthern Housing published a Preliminary Market Engagement notice related to this procurement and have undertaken Preliminary Market Engagement.\nThe contract will be for a maximum term of 5 years and will be subject to the annual re-appointment of the external auditors by the\nSouthern Housing Board.\nThe Client is targeting the following strategic objectives and added value benefits:\na. Deliver work requirements in line with the scope and specified instructions\nb. Deliver works within the required timelines\nc. Proactive communication – working in partnership\nd. Act as a professional and informed sounding board\ne. Provide proactive support to the Audit & Risk Committee\nf. Being kept informed of forthcoming / potential changes in financial reporting requirements\ng. Ideas for how the external audit process could be delivered more efficiently by SH / audit firm each year.",
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        "email": "procurement@pmlgroup.com"
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      "name": "BDO LLP",
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{
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    "submissionMethodDetails": "Tender documents can be accessed at https://Www.MyTenders.co.uk Please follow the instructions set out in the Invitation to Tender",
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{
  "id": "075860-2025",
  "tag": [
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  "date": "2025-11-20T19:43:11Z",
  "ocid": "ocds-h6vhtk-05e5ee",
  "buyer": {
    "id": "GB-PPON-PXJP-9994-BJBR",
    "name": "Southern Housing"
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    "title": "External Audit Services",
    "value": {
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      "currency": "GBP",
      "amountGross": 3750000
    },
    "status": "planning",
    "legalBasis": {
      "id": "2023/54",
      "uri": "https://www.legislation.gov.uk/ukpga/2023/54/contents",
      "scheme": "UKPGA"
    },
    "description": "Southern Housing are seeking to procure External Audit Services to undertake an independent audit of Southern Housing and its related subsidiaries. \nSouthern Housing was formed in December 2022 following the merger of Optivo and Southern Housing Group. Our history stretches back to the early 20th century and over 120 years later our social purpose of helping those in housing need remains. Southern Housing now owns over 80,000 homes and serves 167,000 residents across London, the South East, the Midlands and the Isle of Wight. Our merger has enabled us to deepen ties in our key communities.\nThere are two PIE entities within the Group - Southern Housing and Optivo Finance PLC. The group is also working on consolidating the group structure.  \nCurrent subsidiaries include:\n1. Optivo Finance PLC – bond issuing vehicle \n2. Southern Home Ownership Ltd – Non-charitable Registered Provider - develops, sells and manages home ownership properties T/O £154m\n3. Optivo Development Services Ltd – Private Limited Company - design and build T/o - £108m4. Southern Housing Construction Limited - Private Limited Company - operates in London and throughout Southeast England providing a construction service to the companies within Southern Housing T/O £2.7m\n4. Lamborn Estates Limited – Private Limited Company - developing and selling for Open Market Sale, only 1 live scheme currently, possibly close before this audit, T/o £2m\n5. Crystal Palace Housing Association – Non-charitable Registered Provider - 262 units all historic shared ownership homes T/0 £1m\n6. Amicus Group – Charitable Registered Provider - 1 home (holds cash and loans back to parent)\n7. Spruce Homes Limited – Private Limited Company - market rent T/O £1.3m \n8. Middlesex First Ltd – Community Benefit Society - provides accommodation at 3 student halls T/O £7m\n9. Fresh Visions People Ltd – charity, income £0.3m\n10. Linked Charities × 5 \na. Samuel Lewis Foundation – Charity, 340 homes, T/o £2m\nb. The Fellowship Houses Trust – Charitable Registered Provider - 58 homes T/O £420k\nc. Hewitt Homes – Charitable Registered Provider - 49 homes T/O £380k\nd. Charity of Julia Spicer Almshouse – Charitable Registered Provider - 14 homes T/O £79k\ne. Eason Gruaz Homes – Charity - 8 homes T/O £30k\n11. Southern Space Ltd - Private Limited Company - The Company holds a one third interest in Triathlon Homes LLP which owns and manages the social housing units within the East Village in Stratford, East London - Triathlon Homes LLP – 33% partnership via Southern Space Ltd – not part of the tender.\n12. Affinity Housing Services (Reading) and Affinity Reading Holdings Ltd – 50% JV with Abri Group – not part of the tender\n13. Optivo Enterprises Ltd – Dormant \n14. Optivo Homes Ltd – will be closed before this audit \nPROPOSED SCOPE OF SERVICES\nWe require an independent audit of Southern Housing and its  related subsidiaries and JVs, carried out in accordance with International Standards on Auditing (UK) (ISAs (UK)).\nThe scope of the contract will include:\na)\tExternal audit annual planning meeting and development of an audit strategy for each year end beginning with the year ending 31st March 2027 with a planned approach to key audit risks and analysis of previous findings/ recommendations\nb)\tMeeting to discuss and agree accounting policies pre year end\nc)\tConducting the interim audit – expect part to be carried out on site\nd)\tAttendance at pre year end Audit & Risk Committee (ARC) meeting to present annual audit approach and plan (anticipating March)\ne)\tConducting year end fieldwork\nf)\tUndertaking an audit of all entities in the corporate structure (entities to be confirmed annually) including group consolidation, excluding Triathlon Homes LLP and Affinity Reading in compliance with legal and accounting guidance/best practice.\ng)\tUndertaking an annual audit of our Euro Medium Term Note (EMTN) programme\nh)\tLiaising with Southern Housing’s Director of Internal Audit and consideration of reports produced to understand their scope of works and any significant findings, their view on and contribution to the overall control environment\ni)\tAudit of annual covenant certificates for lenders\nj)\tAttendance at final clearance meeting\nk)\tAttendance at post year end ARC (anticipating July) meeting to present completion report\nl)\tAnnual meeting with the Chair of ARC, with potential need for ad hoc calls during the year\nm)\tAd hoc meetings / calls as required by ARC / Executive / Financial Services\nThe scope of the contract specifically excludes:\na)\tGrant audits\nb)\tService charge audit.\nThe chosen supplier will be an established, high-quality firm that not only provides an audit opinion on Southern Housing but also offers a professional and informed sounding board to question existing practices and offers external perspectives. It will also provide proactive support to the Audit & Risk Committee on the sector as a whole and keep management abreast of relevant changes in accounting and auditing standards which could impact the organisation.\nCONTRACT PERIOD\t\nThe contract will be for a maximum period of 5 years for the years ending 31 March 2027, 2028, 2029, 2030 and 2031. The contract will be subject to the annual re-appointment of the external auditors by the Southern Housing Board.\nPROCUREMENT ROUTE\nSouthern Housing will be conducting the Procurement Process through Open Procedure in accordance with the Procurement Act 2023. The form of contract will be the Southern Housing standard form of services contract with amendments.\nPROCUREMENT TIMETABLE\nWe are seeking to publish the tender by 18 December 2025 and are targeting to award the contract by 31 March 2026.",
    "communication": {
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      "id": "GB-PPON-PXJP-9994-BJBR",
      "name": "Southern Housing",
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        "region": "UKI43",
        "country": "GB",
        "locality": "London",
        "postalCode": "EC1M 5LA",
        "countryName": "United Kingdom",
        "streetAddress": "59-61 Clerkenwell Road"
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        "scheme": "GB-PPON"
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        "name": "Kim Newman",
        "email": "Procurement@pmlgroup.com"
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        "status": "scheduled",
        "dueDate": "2025-12-04T23:59:59+00:00",
        "description": "This notice is not an invitation for formal expressions of interest. The purpose of this Preliminary Market Engagement Notice and the questionnaire that we are asking you to complete is to gain some early insight and feedback from the market in relation to this exciting opportunity. \nPotential future bidders will not be prejudiced by any response or failure to respond to this Pre Market Engagement Notice. The procurement of the contracts by Southern Housing will be carried out strictly in accordance with the Procurement Act 2023.\nThis process is being undertaken to share some headline information about the opportunity and also gather knowledge, feedback and insight in the following areas:\n•\tCapacity and resources\n•\tInterest and possible barriers\n•\tScope and requirements\n•\tPricing and commercial considerations\n•\tProcurement process and timelines\n•\tCompliance or regulatory factors.\nThe information gathered will be used:\n•\tto inform the procurement process \n•\tto inform and influence the structure and content of the tender documents and\n•\tto provide feedback in relation to the appetite of the market together with information that will allow the exercise to be shaped to elicit a positive response from providers.\nThe benefits to your organisation in participating in this process include:\n-\tthe chance to assess whether the opportunity will be suitable and of interest to you\n-\tensuring that the approach is realistic and market-focused\n-\tthe chance to raise any risks, concerns or issues regarding the potential opportunity\nYour responses will assist us in creating a process which is well-framed, focused, feasible and likely to be of interest to the market.\nThere is no commercial advantage or disadvantage to your organisation as a result of being involved in this exercise. This process focuses on the market as a whole, rather than on the merits of individual suppliers. It involves no element of supplier selection or bid evaluation.\nFinally, please be assured that any commercially sensitive information provided to us as part of this process will be treated in confidence, used only for the purposes of this market engagement exercise, and will not be disclosed to any other organisation, subject to the provisions of the Freedom of Information Act 2000.\nInterested companies are to complete the online questionnaire at https://forms.office.com/e/3CQ1y8SJ1q by the engagement deadline."
      }
    ]
  },
  "initiationType": "tender"
}