Contract award notice
Results of the procurement procedure
Section I: Contracting
entity
I.1) Name and addresses
University of the Highlands and Islands
UHI House, Old Perth Road
Inverness
IV2 3JH
UK
Contact person: Katrina McEwan
Telephone: +44 1463279000
E-mail: katrina.mcewan@uhi.ac.uk
NUTS: UK
Internet address(es)
Main address: https://www.uhi.ac.uk
Address of the buyer profile: https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA00101
I.2) Joint procurement
The contract is awarded by a central purchasing body
I.4) Type of the contracting authority
Body governed by public law
I.5) Main activity
Education
Section II: Object
II.1) Scope of the procurement
II.1.1) Title
External Audit Services
Reference number: UHI-FIN-38367
II.1.2) Main CPV code
79212100
II.1.3) Type of contract
Services
II.1.4) Short description
University of the Highlands and Islands (UHI) has a requirement for External Audit Services. The University has three (3) wholly owned subsidiary companies, UHI Research and Enterprise Ltd (UHIRE), MPI (Dornoch) Limited and MPI (Elgin) Limited whose accounts are consolidated with the University’s. It is expected that these services will be required from June 2026 for an initial period of 4 years, unless terminated in accordance with the provisions of the Contract, with UHI having the option to extend for a further 2 x 12 months periods following the Initial Term.
The 4 year budget currently available to deliver this service is between GBP180,000 to GBP240,000 (excluding VAT). The value provided in section II.1.5 and II.2.6. is the estimated maximum value for the full contract term (initial term plus optional extensions).
II.1.6) Information about lots
This contract is divided into lots:
No
II.1.7) Total value of the procurement
Value excluding VAT:
360 000.00
GBP
II.2) Description
II.2.2) Additional CPV code(s)
79210000
II.2.3) Place of performance
NUTS code:
UKM6
Main site or place of performance:
Inverness
II.2.4) Description of the procurement
The first Audit required will be for the period 1st August 2025 to 31st July 2026. UHI’s Financial year runs from 1st August to 31st July each year and will do annually until the end of the contract period including any optional extension(s). The annual audit plan to be agreed between the Contractor and client will ensure effective delivery of services to ensure that statutory and regulatory reporting deadlines are met with accounts approved by UHI Court prior to 31st December annually for the preceding financial year.
The University seeks a Supplier to issue an annual report on its consolidated financial statements which provides an opinion as to their compliance with the Statement of Recommended Practice: Accounting for Further and Higher Education (SORP 2019) and any subsequent revisions applicable during the contract period, the Charities and Trustee Investment (Scotland) Act 2005, regulation 14 of the Charities Accounts (Scotland) Regulations 2006 and Financial Reporting Standard (FRS) 12.
II.2.5) Award criteria
Quality criterion: Understanding of the Requirement
/ Weighting: 10%
Quality criterion: Service Delivery Management
/ Weighting: 15%
Quality criterion: Management & Delivery Team
/ Weighting: 20%
Quality criterion: Complaints and Dispute Resolution
/ Weighting: 5%
Quality criterion: Culture of Organisation
/ Weighting: 8%
Quality criterion: Fair Work Practices
/ Weighting: 2%
Price
/ Weighting:
40%
II.2.11) Information about options
Options:
Yes
Description of options:
UHI reserves the right, on giving reasonable written notice from time to time, to require changes to the Services (whether by way of the removal of Services, the addition of new Services, or increasing or decreasing the Services or specifying the order in which the Services are to be performed or the locations where the Services are to be provided). UHI shall not require any such change other than where it is permitted by Regulation 72 of the Public Contracts (Scotland) Regulations 2015.
II.2.13) Information about European Union funds
The procurement is related to a project and/or programme financed by European Union funds:
No
Section IV: Procedure
IV.1) Description
IV.1.1) Type of procedure
Open procedure
IV.1.8) Information about Government Procurement Agreement (GPA)
The procurement is covered by the Government Procurement Agreement:
Yes
IV.2) Administrative information
IV.2.1) Previous publication concerning this procedure
Notice number in the OJ S:
2026/S 000-029717
Section V: Award of contract
Contract No: UHI-FIN-38367
A contract/lot is awarded:
Yes
V.2 Award of contract
V.2.1) Date of conclusion of the contract
01/07/2026
V.2.2) Information about tenders
Number of tenders received: 2
Number of tenders received from SMEs: 1
Number of tenders received from tenderers from EU Member States: 0
Number of tenders received from tenderers from non-EU Member States: 2
Number of tenders received by electronic means: 2
The contract has been awarded to a group of economic operators:
No
V.2.3) Name and address of the contractor
Armstrong Watson
24 Blythswood Square, Glasgow
Glasgow
G2 4BG
UK
Telephone: +44 1412330710
NUTS: UKM82
The contractor is an SME:
No
V.2.4) Information on value of the contract/lot (excluding VAT)
Total value of the contract/lot:
: 360 000.00
GBP
V.2.5) Information about subcontracting
Section VI: Complementary information
VI.3) Additional information
This is a Contract AWARD Notice and as such the procurement process is complete.
(SC Ref:838010)
VI.4) Procedures for review
VI.4.1) Review body
Inverness Sheriff Court and Justice of the Peace Court
Longman Road
Inverness
IV1 1AH
UK
Internet address(es)
URL: https://www.scotcourts.gov.uk/courts-and-tribunals/courts-tribunals-and-office-locations/find-us/inverness-justice-centre/
VI.5) Date of dispatch of this notice
21/07/2026