---
title: "DED - Commercial Advisor Framework 2"
ocid: "ocds-h6vhtk-04de02"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-h6vhtk-04de02"
markdown_url: "https://d3tenders.com/contract/ocds-h6vhtk-04de02.md"
json_url: "https://d3tenders.com/contract/ocds-h6vhtk-04de02.json"
source: "Find A Tender Service"
current_stage: "Award"
buyer: "SCOTTISH GOVERNMENT"
published: "2025-11-19"
---

# DED - Commercial Advisor Framework 2

Buyer: SCOTTISH GOVERNMENT  
Current stage: Award  
OCID: ocds-h6vhtk-04de02

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## Summary

The Scottish Government has recently completed a procurement process for the "DED - Commercial Advisor Framework 2", focused on providing financial consultancy services. This framework, identified under the CPV code 66171000, was structured to offer comprehensive due diligence and financial governance consulting to support various government functions. The procurement process, conducted through an open procedure, spanned several phases including planning, tendering, and an award stage, culminating in an active contract awarded on 31st October 2025. Set within the UK region (code UKM), the agreement was valued at an estimated £15 million GBP. Key framework functions include financial/commercial due diligence, strategic advice, and analysis, with no options available for further extensions. Notably, the framework aims to evaluate potential government interventions, conduct market analyses, and support the disposal and acquisition of assets.

This tender presents substantial business growth opportunities, particularly for large multi-disciplinary agencies or consortia well-versed in financial management and commercial advisory services. With the requirement for providers to furnish expert strategic advice, financial accounting assessments, and to partake in market analysis, companies that specialise in accountancy, tax advice, restructuring, and economic market analysis are well-suited to compete. The framework, allowing participation by up to six service providers, seeks to harness a broad spectrum of expertise to effectively manage and advise on financial engagements relevant to strategic government operations. This creates lucrative prospects for firms capable of delivering high-quality consultancy across diverse sectors of industry within and beyond the United Kingdom.

## Notice

SCOPE OF REQUIREMENTS The scope of work will comprise of standard due diligence and financial governance. This is what will be termed 'core' work representing ongoing business activities of advice, guidance, reporting, engagement with the business, meetings and costing on a planned, regular programme. The second part relates to cases where we consider that more complex analysis will be required and that appropriate time and rates are proportionate for this activity. Core Scope Provision of advisory services as may be required to provide expert strategic, financial and commercial advice in respect of core services: Advice & guidance Analysis Reporting Work across all sectors of industry Meetings and costing on a planned regular programme. Additional Scope The Scottish Government require the Service Provider to be able to provide all services outlined below across a range of possible intervention, investment or funding structures, including debt, guarantees, grants and equity: Financial/Commercial due diligence. Analysis and reports on potential mergers or acquisitions and disposal of assets, Insolvency, restructuring and turnaround advice Specialist economic and market technical expertise relevant to government Market analysis of relevant sectors, including those strategic to Scotland Options Appraisal in line with the principles of HMT Green Book Evaluation exercises in line with the principles of HMT Magenta Book Strategic and commercial advice in respect of exit strategies for Scottish Government interventions Financial Accounting assessments Company valuations Counterparty due diligence, addressing financial, commercial and reputational risks Economic impact assessments Commercial market operator assessment in support of a wider subsidy control assessment, working with appointed legal advisors and Scottish Government's Legal Directorate and Subsidy Control Division. This will include appropriate pricing of any financial instruments to be applied to the transaction. Undertaking a sale and marketing process for existing investments, including marketing the business for sale, engaging with prospective purchasers and negotiating commercial heads of terms Forensic accounting assessments. The Scottish Government require the Service Provider to provide all services outlined above for all noted transaction and intervention types. Should the Service Provider require the use of sub-contractor to fulfil the requirements this should be noted in the Tenderer's Single Procurement Documents (SPD) and Technical response. Further details of the required services are detailed in Annex

### Lot Information

Commercial Advisor Framework 2

The aim of the Framework Agreement is to establish a timely, efficient and effective mechanism to conduct a range of due diligence on commercial entities and companies in difficulty to inform decision making. Due diligence assignments will encompass a wide range of activities including financial analysis, market information and risk assessment to inform the viability of companies facing challenges and assess the likelihood of a successful outcome. It is envisaged that the appointed Service Providers will be multi-disciplinary agencies or consortia offering a range of integrated professional services including but not limited to: accountancy/financial management, and tax advice, commercial advisory services, restructuring and turnaround specialisms, specialist technical expertise such as economic and market analysis and other considerations including impacts of Subsidy Control (formerly State Aid). Additional information: A maximum of 6 Service Providers will be appointed to the Framework Agreement.

Renewal: Option to extend for 1 year plus 1 additional year to a maximum of 4 years.

Commercial Advisor Framework 2

The purpose of this Prior Information Notice is to give advance notice of our intentions to the market. The Scottish Government is currently conducting internal engagement with policy areas and key stakeholders to determine the lotting structure of the Framework agreement. Please record your interest in this notice and you will automatically receive updates as we progress.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Find A Tender Service |
| Latest notice | https://www.find-tender.service.gov.uk/Notice/075213-2025 |
| Notice type | Planning Notice |
| Procurement type | Framework |
| Procurement category | Services |
| Procurement method | Open |
| Procurement method details | Open procedure |
| Tender suitability | Not specified |
| Awardee scale | Large |
| All stages | Planning, Tender, Award |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 19 Nov 2025 |
| Submission deadline | 25 Jul 2025 |
| Future notice date | 17 Mar 2025 |
| Award date | 31 Oct 2025 |
| Contract period | Not specified |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | £10,000,000 |
| Lots value | Not specified |
| Awards value | Not specified |
| Contracts value | £15,000,000 |

## Status

| Field | Value |
| --- | --- |
| Tender status | Complete |
| Lots status | Cancelled, Planned |
| Awards status | Active |
| Contracts status | Active |

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | SCOTTISH GOVERNMENT |
| Locality | GLASGOW |
| Post town | Glasgow |
| Postcode | G2 8EA |
| Country | Scotland |
| ITL 1 | TLM Scotland |
| ITL 2 | TLM3 West Central Scotland |
| ITL 3 | TLM32 Glasgow City |
| Local authority | Glasgow City |
| Electoral ward | Anderston/City/Yorkhill |
| Westminster constituency | Glasgow North |
| Delivery location | TLM Scotland |

## Supplier

| Field | Value |
| --- | --- |
| Number of suppliers | 6 |
| Supplier names | DELOITTE; FRP ADVISORY; GRANT THORNTON; INTERPATH; PRICEWATERHOUSECOOPERS; TENEO RESTRUCTURING |

## CPV Codes

### Divisions

- 66 - Financial and insurance services
- 72 - IT services: consulting, software development, Internet and support
- 79 - Business services: law, marketing, consulting, recruitment, printing and security

### Codes

- 66171000 - Financial consultancy services
- 72221000 - Business analysis consultancy services
- 79412000 - Financial management consultancy services

## Release History

- 19 Nov 2025 at 13:02 - Award - Award Notice - https://www.find-tender.service.gov.uk/Notice/075213-2025
- 30 May 2025 at 09:59 - Tender - Tender Notice - https://www.find-tender.service.gov.uk/Notice/028702-2025
- 12 Feb 2025 at 10:27 - Planning - Planning Notice - https://www.find-tender.service.gov.uk/Notice/004681-2025

## Notice URLs

- http://www.publiccontractsscotland.gov.uk/info/InfoCentre.aspx?ID=2343
- http://www.scotcourts.gov.uk/the-courts/court-locations/edinburgh-sheriff-court-and-justice-of-the-peace-court
- http://www.scotland.gov.uk
- https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000800078
- https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA10482
- https://www.publictendersscotland.publiccontractsscotland.gov.uk/esop/pts-host/public/pts/web/login.html

## Provenance

This Markdown file is an alternate public rendering of the D3 Tenders contract record. The canonical page is https://d3tenders.com/contract/?ocid=ocds-h6vhtk-04de02. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-h6vhtk-04de02.json.