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Contract Notice

Audit of HIE Group Companies

  • First published: 09 January 2026
  • Last modified: 09 January 2026
  • Version: N/A
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Contents

Summary

OCID:
ocds-h6vhtk-06019e
Published by:
Highlands and Islands Enterprise
Authority ID:
AA20475
Publication date:
09 January 2026
Deadline date:
12 February 2026
Notice type:
Contract Notice
Has documents:
No
Has SPD:
No
Has Carbon Reduction Plan:
N/A

Abstract

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.

Full notice text

Contract notice

Section I: Contracting authority

I.1) Name and addresses

Highlands and Islands Enterprise

An Lòchran, 10 Inverness Campus

Inverness

IV2 5NA

UK

Telephone: +44 1463245245

E-mail: hieprocurement@Hient.co.uk

NUTS: UKM6

Internet address(es)

Main address: http://www.hie.co.uk

Address of the buyer profile: https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA00313

I.1) Name and addresses

Cairngorm Mountain (Scotland) Ltd

Cairngorm Mountain, Cairngorm Ski Area

Aviemore

PH22 1RB

UK

Telephone: +44 1479861261

E-mail: info@caingormmountain.co.uk

NUTS: UKM62

Internet address(es)

Main address: https://www.cairngormmountain.co.uk/

Address of the buyer profile: https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA30513

I.1) Name and addresses

Wave Energy Scotland Limited

An Lòchran, 10 Inverness Campus

Inverness

IV2 5NA

UK

Telephone: +44 1463245245

E-mail: wesprocurement@hient.co.uk

NUTS: UKM

Internet address(es)

Main address: http://www.waveenergyscotland.co.uk

Address of the buyer profile: https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA24283

I.1) Name and addresses

Orkney Research and Innovation Campus LLP

The Robert Rendall Building, Franklin Road

Stromness

KW16 3AN

UK

Telephone: +44 7922426446

E-mail: facilitiesmanagement@orkneycampus.co.uk

NUTS: UK

Internet address(es)

Main address: https://www.orkneycampus.co.uk/

Address of the buyer profile: https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA30475

I.1) Name and addresses

HIE Orkney

An Lochran, 10 Inverness Campus

Inverness

Iv12 5BU

UK

Telephone: +44 1463245245

E-mail: enquiries@hient.co.uk

NUTS: UKM

Internet address(es)

Main address: www.hie.co.uk

I.1) Name and addresses

HIE Ventures

Ord House Cradlehall Business Park,Caulfield Road North

Inverness

IV2 5GH

UK

Telephone: +44 463713755

E-mail: enquiries@hient.co.uk

NUTS: UKM

Internet address(es)

Main address: www.hie.co.uk

I.2) Joint procurement

The contract involves joint procurement

I.3) Communication

The procurement documents are available for unrestricted and full direct access, free of charge at:

www.publiccontractsscotland.gov.uk


Additional information can be obtained from the abovementioned address


Tenders or requests to participate must be sent electronically to:

www.publiccontractsscotland.gov.uk


I.4) Type of the contracting authority

Regional or local agency/office

I.5) Main activity

Economic and financial affairs

Section II: Object

II.1) Scope of the procurement

II.1.1) Title

Audit of HIE Group Companies

Reference number: FTS049

II.1.2) Main CPV code

79210000

 

II.1.3) Type of contract

Services

II.1.4) Short 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.

II.1.5) Estimated total value

Value excluding VAT: 210 000.00  GBP

II.1.6) Information about lots

This contract is divided into lots: No

II.2) Description

II.2.2) Additional CPV code(s)

79212100

79212000

II.2.3) Place of performance

NUTS code:

UKM6

II.2.4) Description of the procurement

This Framework will also be available for use by Cairngorm Mountain (Scotland) Ltd SC614703; HIE Orkney SC126871; HIE Ventures SC156337; Orkney Research and Innovation Campus (ORIC) SO306277; Wave Energy Scotland (WES) SC493764 as well as any other Contracting Authority wholly or partly under the control of, or funded by HIE, at any point during the term of this Framework (subject to case-by-case approval by HIE).

II.2.5) Award criteria

Criteria below:

Quality criterion: Prompt Payment Standard Clause / Weighting: Pass/Fail

Quality criterion: Payment of the Real Living Wage / Weighting: Pass/Fail

Quality criterion: Cyber Security / Weighting: Pass/Fail

Quality criterion: Delivery of Community Benefits / Weighting: Pass/Fail

Quality criterion: Management and Delivery Methodology / Weighting: 35%

Quality criterion: Management and Delivery Team / Weighting: 20%

Quality criterion: Fair Work Practices / Weighting: 5%

Price / Weighting:  40%

II.2.6) Estimated value

Value excluding VAT: 210 000.00  GBP

II.2.7) Duration of the contract, framework agreement or dynamic purchasing system

Duration in months: 48

This contract is subject to renewal: Yes

Description of renewals:

It is expected that these services will be required from mid April 2026 for an initial period of 3 years unless terminated in accordance with the provision of the Framework agreement with the option to extend for a period of one year (3 + 1) together not exceeding 4 years following the Initial Term.

II.2.9) Information about the limits on the number of candidates to be invited

II.2.10) Information about variants

Variants will be accepted: No

II.2.11) Information about options

Options: Yes

Description of options:

In accordance with Regulation 72(1)(a) of the Public Contracts (Scotland) Regulations 2015, HIE reserves the right to make changes to the volume, scope or location of the Services to be supplied under the Framework following a review of the Services by HIE, particularly with regard to demand and budgetary availability.

This may result in amendments to existing requirements under the Framework, including but not limited to:

-A reduction in HIE available budget may result in lower service levels.

-Changes in legislation may increase or decrease the required workload.

-The addition or removal of HIE group companies due to mergers or dissolutions will impact on the work required.

II.2.13) Information about European Union funds

The procurement is related to a project and/or programme financed by European Union funds: No

II.2.14) 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.

Section III: Legal, economic, financial and technical information

III.1) Conditions for participation

III.1.2) Economic and financial standing

Selection criteria as stated in the procurement documents


III.1.3) Technical and professional ability

Selection criteria as stated in the procurement documents


III.2) Conditions related to the contract

III.2.2) Contract performance conditions

Refer to the Scope of Requirements and Guidance document.

III.2.3) Information about staff responsible for the performance of the contract

Obligation to indicate the names and professional qualifications of the staff assigned to performing the contract

Section IV: Procedure

IV.1) Description

IV.1.1) Type of procedure

Open procedure

IV.1.3) Information about a framework agreement or a dynamic purchasing system

The procurement involves the establishment of a framework agreement with a single operator.

IV.1.8) Information about Government Procurement Agreement (GPA)

The procurement is covered by the Government Procurement Agreement: Yes

IV.2) Administrative information

IV.2.2) Time limit for receipt of tenders or requests to participate

Date: 12/02/2026

Local time: 12:00

IV.2.4) Languages in which tenders or requests to participate may be submitted

EN

IV.2.6) Minimum time frame during which the tenderer must maintain the tender

Duration in months: 3 (from the date stated for receipt of tender)

IV.2.7) Conditions for opening of tenders

Date: 12/02/2026

Local time: 12:00

Section VI: Complementary information

VI.1) Information about recurrence

This is a recurrent procurement: Yes

Estimated timing for further notices to be published:

By 13th April 2030

VI.2) Information about electronic workflows

Electronic ordering will be used

Electronic invoicing will be accepted

Electronic payment will be used

VI.3) Additional information

Tenders must be submitted via the PCS postbox and must be received by the published deadline. Late tenders will not be accepted and HIE will reject any submissions received after the deadline. Email or hard copy responses will not be accepted.

It is estimated that the total value of the contract will be GBP 210,000 (excluding VAT). This is the figure which has been used in II.1.5 & II.2.6.

Where bidders rely on the capacity of other entities in order to meet selection criteria they are required to provide information relating to these entities with the relevant supporting SPD documentation being submitted.

SPD 3D.12 Bidders should refer to the "Conflict of Interest" Section within the Scope of Requirements when completing this question.

The Award criteria Questions 5-8 will be marked according to the following criteria - refer to the tender documents for the evaluation criteria

0 - Unacceptable - Nil or inadequate response which fails to demonstrate an ability to meet the requirement.

1 - Poor - Response is partially relevant but generally poor. It addresses some elements of the requirement but contains insufficient/limited detail or explanation to demonstrate how the requirement will be fulfilled.

2 - Acceptable - Response is relevant and acceptable. It addresses a broad understanding of the requirement but may lack details on how the requirement will be fulfilled in certain areas.

3 - Good - Response is relevant and good. It is sufficiently detailed to demonstrate a good understanding and provides details on how the requirements will be fulfilled.

4 - Excellent - Response is completely relevant and excellent overall. It is comprehensive, unambiguous and demonstrate a thorough understanding of the requirement and provides details of how the requirement will be met in full.

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=816874.

The 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.

Suppliers 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.

Community benefits are included in this requirement. For more information see: https://www.gov.scot/policies/public-sector-procurement/community-benefits-in-procurement/

A summary of the expected community benefits has been provided as follows:

See Scope of Requirements and Tender Guidance for full information.

(SC Ref:816874)

Download the ESPD document here: https://www.publiccontractsscotland.gov.uk/ESPD/ESPD_Download.aspx?id=816874

VI.4) Procedures for review

VI.4.1) Review body

Inverness Sheriff Court and Justice of the Peace Court

The Inverness Justice Centre, Longman Road

Inverness

IV1 1AH

UK

Telephone: +44 1463230782

E-mail: inverness@scotcourts.gov.uk

Internet address(es)

URL: https://www.scotcourts.gov.uk/the-courts/court-locations/inverness-sheriff-court-and-justice-of-the-peace-court

VI.5) Date of dispatch of this notice

08/01/2026

Coding

Commodity categories

ID Title Parent category
79210000 Accounting and auditing services Accounting, auditing and fiscal services
79212000 Auditing services Accounting and auditing services
79212100 Financial auditing services Auditing services

Delivery locations

ID Description
100 UK - All

Alert region restrictions

The buyer has restricted the alert for this notice to suppliers based in the following regions.

ID Description
There are no alert restrictions for this notice.

About the buyer

Main contact:
hieprocurement@Hient.co.uk
Admin contact:
N/a
Technical contact:
N/a
Other contact:
N/a

Further information

Date Details
No further information has been uploaded.

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