Section one: Contracting authority/entity
one.1) Name and addresses
APUC Limited
Unit 27, Stirling Business Centre, Wellgreen
Stirling
FK8 2DZ
Country
United Kingdom
NUTS code
UKM77 - Perth & Kinross and Stirling
Internet address(es)
Main address
Buyer's address
http://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA10402
Section two: Object
two.1) Scope of the procurement
two.1.1) Title
Audit Services - Lot 4
Reference number
PFB1028 AP
two.1.2) Main CPV code
- 79221000 - Tax consultancy services
two.1.3) Type of contract
Services
two.2) Description
two.2.1) Title
Tax
Lot No
4
two.2.2) Additional CPV code(s)
- 79221000 - Tax consultancy services
two.2.3) Place of performance
NUTS codes
- UKM - Scotland
two.2.4) Description of the procurement at the time of conclusion of the contract:
Tax Services
two.2.7) Duration of the contract, framework agreement, dynamic purchasing system or concession
Start date
11 June 2022
End date
10 October 2023
In the case of framework agreements, provide justification for any duration exceeding 4 years
The agreement has been extended to due to a lack of resource and capacity in the marketplace to tender and a lack of stakeholder capacity to assist in a tender process. A new agreement will be advertised in June 2023 for commencement in October 2023.
two.2.13) Information about European Union Funds
The procurement is related to a project and/or programme financed by European Union funds: No
Section four. Procedure
four.2) Administrative information
four.2.1) Contract award notice concerning this contract
Notice number: 2018/S 047-103320
Section five. Award of contract/concession
Contract No
PFB1028 AP
Lot No
4
Title
Tax
five.2) Award of contract/concession
five.2.1) Date of conclusion of the contract/concession award decision:
1 June 2018
five.2.2) Information about tenders
The contract/concession has been awarded to a group of economic operators: Yes
five.2.3) Name and address of the contractor/concessionaire
Henderson Loggie
Vision Building, 20 Greenmarket
Dundee
DD1 4QB
Telephone
+44 1382200055
Country
United Kingdom
NUTS code
- UKM71 - Angus and Dundee City
The contractor/concessionaire is an SME
Yes
five.2.3) Name and address of the contractor/concessionaire
Scott-Moncrieff
Exchange Place 3, Semple Street
EDINBURGH
EH3 8BL
Telephone
+44 1314733510
Fax
+44 1314733510
Country
United Kingdom
NUTS code
- UKM75 - Edinburgh, City of
The contractor/concessionaire is an SME
Yes
five.2.3) Name and address of the contractor/concessionaire
KPMG LLP
191 West George Street
Glasgow
G2 2LJ
Telephone
+44 1413005537
Country
United Kingdom
NUTS code
- UKM - Scotland
The contractor/concessionaire is an SME
No
five.2.3) Name and address of the contractor/concessionaire
RSM
6th Floor, 25 Farringdon Street
London
EC4A 4AB
Telephone
+44 1212143100
Fax
+44 1212143101
Country
United Kingdom
NUTS code
- UK - United Kingdom
The contractor/concessionaire is an SME
No
five.2.3) Name and address of the contractor/concessionaire
Mazars LLP
Tower Bridge House, St Katharine's Way
London
E1W 1DD
Telephone
+44 7881283380
Country
United Kingdom
NUTS code
- UK - United Kingdom
The contractor/concessionaire is an SME
No
five.2.3) Name and address of the contractor/concessionaire
Ernst & Young LLP (EY)
G1 Building, 5 George Square
Glasgow
G2 1DY
Country
United Kingdom
NUTS code
- UK - United Kingdom
The contractor/concessionaire is an SME
No
five.2.3) Name and address of the contractor/concessionaire
PricewaterhouseCoopers
1 Embankment Place
London
WC2N 6RH
Country
United Kingdom
NUTS code
- UK - United Kingdom
The contractor/concessionaire is an SME
No
five.2.3) Name and address of the contractor/concessionaire
Deloitte
2 New Street Square
London
EC4A 3BZ
Country
United Kingdom
NUTS code
- UK - United Kingdom
The contractor/concessionaire is an SME
No
five.2.4) Information on value of the contract/lot/concession (at the time of conclusion of the contract;excluding VAT)
Total value of the procurement: £3,400,000
Section six. Complementary information
six.3) Additional information
(SC Ref:732448)
six.4) Procedures for review
six.4.1) Review body
Stirling Sheriff Court and Justice of the Peace Court
Stirling
Country
United Kingdom
Internet address
Section seven: Modifications to the contract/concession
seven.1) Description of the procurement after the modifications
seven.1.1) Main CPV code
- 79200000 - Accounting, auditing and fiscal services
seven.1.3) Place of performance
NUTS code
- UKM - Scotland
seven.1.4) Description of the procurement:
The agreement has been extended to due to a lack of resource and capacity in the marketplace to tender and a lack of stakeholder capacity to assist in a tender process. A new agreement will be advertised in June 2023 for commencement in October 2023.
seven.1.5) Duration of the contract, framework agreement, dynamic purchasing system or concession
Start date
11 June 2022
End date
10 October 2023
seven.1.6) Information on value of the contract/lot/concession (excluding VAT)
Total value of the contract/lot/concession:
£3,400,000
seven.1.7) Name and address of the contractor/concessionaire
Azets
Exchange Place 3, Semple Street
EDINBURGH
EH3 8BL
Country
United Kingdom
NUTS code
- UKM75 - Edinburgh, City of
The contractor/concessionaire is an SME
Yes
seven.1.7) Name and address of the contractor/concessionaire
RSM UK Audit LLP
Centenary House, 69 Wellington Street
Glasgow
G2 6HG
Country
United Kingdom
NUTS code
- UK - United Kingdom
The contractor/concessionaire is an SME
No
seven.1.7) Name and address of the contractor/concessionaire
Henderson Loggie
Vision Building, 20 Greenmarket
Dundee
DD1 4QB
Country
United Kingdom
NUTS code
- UKM71 - Angus and Dundee City
The contractor/concessionaire is an SME
Yes
seven.1.7) Name and address of the contractor/concessionaire
KPMG
319 St Vincent Street
Glasgow
G2 5AS
Country
United Kingdom
NUTS code
- UKM - Scotland
The contractor/concessionaire is an SME
No
seven.1.7) Name and address of the contractor/concessionaire
Mazars LLP
Apex 2, 97 Haymarket Terrace
Edinburgh
EH12 5HD
Country
United Kingdom
NUTS code
- UKM75 - Edinburgh, City of
The contractor/concessionaire is an SME
Yes
seven.1.7) Name and address of the contractor/concessionaire
Ernst & Young LLP (EY)
G1 Building, 5 George Square
Glasgow
G2 1DY
Country
United Kingdom
NUTS code
- UK - United Kingdom
The contractor/concessionaire is an SME
No
seven.1.7) Name and address of the contractor/concessionaire
Deloitte
2 New Street Square
London
EC4A 3BZ
Country
United Kingdom
NUTS code
- UK - United Kingdom
The contractor/concessionaire is an SME
No
seven.1.7) Name and address of the contractor/concessionaire
PricewaterhouseCoopers
1 Embankment Place
London
WC2N 6RH
Country
United Kingdom
NUTS code
- UK - United Kingdom
The contractor/concessionaire is an SME
No
seven.2) Information about modifications
seven.2.1) Description of the modifications
Nature and extent of the modifications (with indication of possible earlier changes to the contract):
The agreement has been increased in timeline until October 2023. A new agreement will be advertised in June 2023 for commencement in October 2023.
seven.2.2) Reasons for modification
Need for modification brought about by circumstances which a diligent contracting authority/entity could not foresee.
Description of the circumstances which rendered the modification necessary and explanation of the unforeseen nature of these circumstances:
Post Covid an extensive consultation took place with the marketplace. It became apparent that it was being impacted by an extreme shortage in capacity and resource such that has never been experienced by the market previously. Similarly capacity did not exist within stakeholders to participate in a tender process. A timeline was agreed and a new agreement will be advertised in June 2023 for commencement in October 2023.
seven.2.3) Increase in price
Updated total contract value before the modifications (taking into account possible earlier contract modifications, price adaptions and average inflation)
Value excluding VAT: £2,450,000
Total contract value after the modifications
Value excluding VAT: £1,500,000