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cancelledFind a Tender · award

P26-0044 External Audit Services

Buyer: Scottish Enterprise →

BuyerScottish Enterprise
Statuscancelled
Deadline22 Dec 2025
Value£150,000
Published19 Nov 2025

What is being bought

The purpose of this Invitation to Tender (ITT) is to appoint a supplier to deliver External Audit Services to Scottish Enterprise in respect of its subsidiary companies. There are currently 9 subsidiary companies (excluding dormant companies). Over the period of this tender there may be adjustments to the number of subsidiaries to be audited. The subsidiaries range in size and nature of business but include the Glasgow Science Centre group of Companies.

Delivery location

UKM

Categories

Accounting, auditing and fiscal services 79200000Accounting and auditing services 79210000Auditing services 79212000Financial auditing services 79212100Statutory audit services 79212300Auditing services 79212000

Lot details

Lot 1

The purpose of this Invitation to Tender (ITT) is to appoint a supplier to deliver External Audit Services to Scottish Enterprise in respect of its subsidiary companies. There are currently 9 subsidiary companies (excluding dormant companies). Over the period of this tender there may be adjustments to the number of subsidiaries to be audited. The subsidiaries range in size and nature of business but include the Glasgow Science Centre group of Companies. Additional information: Economic operators may be excluded from this competition if they are in any of the situations referred to in Regulation 58 of the Public Contracts (Scotland) Regulations 2015.

Statuscancelled

Award criteria
Project Team Structure & Experience — 20
Audit Approach & Methodology — 25
Understanding of Requirements & Sector Knowledge — 15
Timetable including milestones for objectives — 35
Fair Work First — 5
price — 40

What is included

ItemCategoryQuantity
1Auditing services, Statutory audit services, Financial auditing services, Accounting and auditing services, Accounting, auditing and fiscal servicesNot published

Comparable-procurement analytics

Benchmarked against retained Find a Tender procedures with CPV division 79. The category anchor is Accounting, auditing and fiscal services (79200000); 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 797,1984 median · 34.7 average (2,606 of 7,198 with a bid count)3.3 average (2,935 of 7,198 with named award suppliers)Not published
Same buyer234 median · 9.3 average (18 of 23 with a bid count)1.7 average (19 of 23 with named award suppliers)Not published
Delivery region: UKM3035 median · 24.9 average (152 of 303 with a bid count)3.8 average (181 of 303 with named award suppliers)Not published
Similar published value (0.5×–2×)6893.5 median · 6.3 average (18 of 689 with a bid count)1 average (18 of 689 with named award suppliers)Not published

“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

075403-2025-P26-0044-1

Statusunsuccessful

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-02f6aa
Latest release ID075403-2025
Latest release timestampWed Nov 19 2025 16:45:49 GMT+0000 (Coordinated Universal Time)
Sourcefind-a-tender
Official notice URLNot published
Tender statuscancelled
Procurement methodopen
Procurement method detailsOpen 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 release0
Parties in latest release3

Notice history

DateEventReference
19 Nov 2025award, contract075403-2025
19 Nov 2025tender075381-2025

All source data

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

Complete current OCDS release JSON
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Complete JSON history (2 releases)
19 Nov 2025 · 075403-2025 · award, contract
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19 Nov 2025 · 075381-2025 · tender
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    },
    "procurementMethod": "open",
    "selectionCriteria": {
      "criteria": [
        {
          "type": "suitability",
          "appliesTo": [
            "supplier"
          ],
          "description": "The relevant selection criteria will be included in the SPD Scotland online module."
        }
      ]
    },
    "mainProcurementCategory": "services",
    "submissionMethodDetails": "http://www.publiccontractsscotland.gov.uk",
    "procurementMethodDetails": "Open procedure"
  },
  "parties": [
    {
      "id": "GB-FTS-1478",
      "name": "Scottish Enterprise",
      "roles": [
        "buyer",
        "centralPurchasingBody"
      ],
      "address": {
        "region": "UKM82",
        "locality": "Glasgow",
        "postalCode": "G2 6HQ",
        "countryName": "United Kingdom",
        "streetAddress": "Atrium Court, 50 Waterloo Street"
      },
      "details": {
        "url": "http://www.scottish-enterprise.com/",
        "buyerProfile": "https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA00398",
        "classifications": [
          {
            "id": "REGIONAL_AGENCY",
            "scheme": "TED_CA_TYPE",
            "description": "Regional or local agency/office"
          },
          {
            "id": "04",
            "scheme": "COFOG",
            "description": "Economic affairs"
          }
        ]
      },
      "identifier": {
        "legalName": "Scottish Enterprise"
      },
      "contactPoint": {
        "url": "http://www.publiccontractsscotland.gov.uk",
        "email": "lesley.reid@scotent.co.uk",
        "telephone": "+44 1414686024"
      }
    },
    {
      "id": "GB-FTS-5762",
      "name": "Glasgow Sheriff Court and Justice of the Peace Court",
      "roles": [
        "reviewBody"
      ],
      "address": {
        "locality": "Glasgow",
        "postalCode": "G5 9DA",
        "countryName": "United Kingdom",
        "streetAddress": "Sheriff Clerk’s Office, PO Box 23, 1 Carlton Place,"
      },
      "details": {
        "url": "https://www.scotcourts.gov.uk/the-courts/court-locations/glasgow-sheriff-court-and-justice-of-the-peace-court"
      },
      "identifier": {
        "legalName": "Glasgow Sheriff Court and Justice of the Peace Court"
      },
      "contactPoint": {
        "telephone": "+44 1414298888"
      }
    },
    {
      "id": "GB-FTS-1538",
      "name": "Scottish Government",
      "roles": [
        "mediationBody",
        "reviewContactPoint"
      ],
      "address": {
        "locality": "Glasgow",
        "postalCode": "G2 8LU",
        "countryName": "United Kingdom",
        "streetAddress": "5 Atlantic Quay, 150 Broomielaw"
      },
      "details": {
        "url": "http://www.gov.scot/Topics/Government/Procurement/Selling/supplier-enquiries"
      },
      "identifier": {
        "legalName": "Scottish Government"
      },
      "contactPoint": {
        "email": "SPOEprocurement@scotland.gsi.gov.uk",
        "telephone": "+44 1412425466"
      }
    }
  ],
  "language": "en",
  "description": "This is a relevant climate change contract, bidders are required to complete and return the attached Climate Change Plan template.\nSPD Statement for 2A.17 – Form of Participation (Notably as part of a group, consortium, joint venture or similar).\nAny contract will be entered into with the nominated lead organisation and all members of the consortium, who will in these circumstances each be required to execute said contract together with all ancillary documentation, evidencing their joint and several liability in respect of the obligations and liabilities of the contract. It will be for members of the consortium to sort out their respective duties and liabilities amongst each other. For administrative purposes, any associated documentation will be sent to the nominated lead organisation.\nSPD Statement for 2C.1 - Where the main bidder relies on the capacities of other entities in order to meet the selection criteria, the bidder must provide a separate SPD response setting out the information required under SPD (Scotland): Part II (sections A and B); Part III exclusion grounds; the relevant part of Section IV selection criteria; and Part V (if applicable) for each of the entities concerned.\nSPD Statement for 2D.1 – If the bidder proposes to subcontract any part(s) of the service and those sub-contractors are not relied upon, they should arrange for a separate SPD response from each potential subcontractor. The subcontractors must complete the relevant parts of the SPD (Scotland) (Sections A and B of Part II and Part III only) to self-declare whether there are grounds for their exclusion.  [This may be requested at the selection stage or prior to the subcontractor commencing work on the contract.]\nNOTE: 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=816188.\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.\n(SC Ref:816188)\nDownload the ESPD document here: https://www.publiccontractsscotland.gov.uk/ESPD/ESPD_Download.aspx?id=816188",
  "initiationType": "tender"
}