Section one: Contracting authority
one.1) Name and addresses
Highlands and Islands Enterprise
An Lòchran, 10 Inverness Campus
Inverness
IV2 5NA
Telephone
+44 1463245245
Country
United Kingdom
NUTS code
UKM6 - Highlands and Islands
Internet address(es)
Main address
Buyer's address
https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA00313
one.1) Name and addresses
Cairngorm Mountain (Scotland) Ltd
Cairngorm Mountain, Cairngorm Ski Area
Aviemore
PH22 1RB
Telephone
+44 1479861261
Country
United Kingdom
NUTS code
UKM62 - Inverness & Nairn and Moray, Badenoch & Strathspey
Internet address(es)
Main address
https://www.cairngormmountain.co.uk/
Buyer's address
https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA30513
one.1) Name and addresses
Wave Energy Scotland Limited
An Lòchran, 10 Inverness Campus
Inverness
IV2 5NA
Telephone
+44 1463245245
Country
United Kingdom
NUTS code
UKM - Scotland
Internet address(es)
Main address
http://www.waveenergyscotland.co.uk
Buyer's address
https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA24283
one.1) Name and addresses
Orkney Research and Innovation Campus LLP
The Robert Rendall Building, Franklin Road
Stromness
KW16 3AN
facilitiesmanagement@orkneycampus.co.uk
Telephone
+44 7922426446
Country
United Kingdom
NUTS code
UK - United Kingdom
Internet address(es)
Main address
https://www.orkneycampus.co.uk/
Buyer's address
https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA30475
one.1) Name and addresses
HIE Orkney
An Lochran, 10 Inverness Campus
Inverness
Iv12 5BU
Telephone
+44 1463245245
Country
United Kingdom
NUTS code
UKM - Scotland
Internet address(es)
Main address
Buyer's address
https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA30475
one.1) Name and addresses
HIE Ventures
Ord House Cradlehall Business Park,Caulfield Road North
Inverness
IV2 5GH
Telephone
+44 463713755
Country
United Kingdom
NUTS code
UKM - Scotland
Internet address(es)
Main address
Buyer's address
https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA30475
one.2) Information about joint procurement
The contract involves joint procurement
one.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 above-mentioned address
Tenders or requests to participate must be submitted electronically via
www.publiccontractsscotland.gov.uk
one.4) Type of the contracting authority
Regional or local Agency/Office
one.5) Main activity
Economic and financial affairs
Section two: Object
two.1) Scope of the procurement
two.1.1) Title
Audit of HIE Group Companies
Reference number
FTS049
two.1.2) Main CPV code
- 79210000 - Accounting and auditing services
two.1.3) Type of contract
Services
two.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.
two.1.5) Estimated total value
Value excluding VAT: £210,000
two.1.6) Information about lots
This contract is divided into lots: No
two.2) Description
two.2.2) Additional CPV code(s)
- 79212100 - Financial auditing services
- 79212000 - Auditing services
two.2.3) Place of performance
NUTS codes
- UKM6 - Highlands and Islands
two.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).
two.2.5) Award criteria
Quality criterion - Name: Prompt Payment Standard Clause / Weighting: Pass/Fail
Quality criterion - Name: Payment of the Real Living Wage / Weighting: Pass/Fail
Quality criterion - Name: Cyber Security / Weighting: Pass/Fail
Quality criterion - Name: Delivery of Community Benefits / Weighting: Pass/Fail
Quality criterion - Name: Management and Delivery Methodology / Weighting: 35%
Quality criterion - Name: Management and Delivery Team / Weighting: 20%
Quality criterion - Name: Fair Work Practices / Weighting: 5%
Price - Weighting: 40%
two.2.6) Estimated value
Value excluding VAT: £210,000
two.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.
two.2.10) Information about variants
Variants will be accepted: No
two.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.
two.2.13) Information about European Union Funds
The procurement is related to a project and/or programme financed by European Union funds: No
two.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 three. Legal, economic, financial and technical information
three.1) Conditions for participation
three.1.2) Economic and financial standing
Selection criteria as stated in the procurement documents
three.1.3) Technical and professional ability
Selection criteria as stated in the procurement documents
three.2) Conditions related to the contract
three.2.2) Contract performance conditions
Refer to the Scope of Requirements and Guidance document.
three.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 four. Procedure
four.1) Description
four.1.1) Type of procedure
Open procedure
four.1.3) Information about a framework agreement or a dynamic purchasing system
The procurement involves the establishment of a framework agreement
Framework agreement with a single operator
four.1.8) Information about the Government Procurement Agreement (GPA)
The procurement is covered by the Government Procurement Agreement: Yes
four.2) Administrative information
four.2.2) Time limit for receipt of tenders or requests to participate
Date
12 February 2026
Local time
12:00pm
four.2.4) Languages in which tenders or requests to participate may be submitted
English
four.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)
four.2.7) Conditions for opening of tenders
Date
12 February 2026
Local time
12:00pm
Section six. Complementary information
six.1) Information about recurrence
This is a recurrent procurement: Yes
Estimated timing for further notices to be published: By 13th April 2030
six.2) Information about electronic workflows
Electronic ordering will be used
Electronic invoicing will be accepted
Electronic payment will be used
six.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
six.4) Procedures for review
six.4.1) Review body
Inverness Sheriff Court and Justice of the Peace Court
The Inverness Justice Centre, Longman Road
Inverness
IV1 1AH
Telephone
+44 1463230782
Country
United Kingdom