---
title: "External Auditing Services - Statutory Audit"
ocid: "ocds-h6vhtk-055899"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-h6vhtk-055899"
markdown_url: "https://d3tenders.com/contract/ocds-h6vhtk-055899.md"
json_url: "https://d3tenders.com/contract/ocds-h6vhtk-055899.json"
source: "Find A Tender Service"
current_stage: "Award"
buyer: "NORSE COMMERCIAL SERVICES LTD"
published: "2025-11-04"
---

# External Auditing Services - Statutory Audit

Buyer: NORSE COMMERCIAL SERVICES LTD  
Current stage: Award  
OCID: ocds-h6vhtk-055899

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[Download OCDS JSON](https://d3tenders.com/contract/ocds-h6vhtk-055899.json)

## Summary

Norse Commercial Services Ltd, based in Norwich, recently awarded a contract for the provision of External Statutory Audit Services to Grant Thornton UK LLP. The contract pertains to financial auditing services, necessitating an independent audit of all legal entities within the Norse Group for the financial year 2025/26. The contract, under an open procurement method, was signed on 24th October 2025 and spans from 25th October 2025 to 24th October 2027, with a potential extension until 24th October 2031. The primary location of service is in the United Kingdom, specifically the East of England, under the industry category of accounting, auditing, and fiscal services. The process is aligned with the legal framework outlined by the UKPGA 2023/54.

This open procedure provided ample opportunity for various businesses to participate, with a total of six bids received, including one from an SME. The procurement process, focusing on financial and statutory audit services, is highly relevant for businesses specialising in audit services, particularly those adept in providing comprehensive audits for large organisations and public authority entities. The contract value, amounting to approximately GBP 3.94 million, signifies significant business growth potential, enabling large-scale operations and long-term business commitments, with an option for renewal based on performance and mutual agreement between the parties involved.

## Notice

Norse Commercial Services a subsidiary of the Norse Group is seeking suitably qualified bids for the supply of the Norse Group Ltd External Statutory Audit Services. The successful organisation will be required to provide the following external audit services (the services): *Independent audit of the financial statements of all legal entities in the Norse Group from financial year 2025/26 except where the exemption for audit under the BEIS rules for wholly owned subsidiaries or where another audit exemption applies. Please see Appendix C FY24 Company Summary and Appendix D Non-Wholly Owned for list of companies to be audited. *The Financial Statements of Norse Group Limited are required to be consolidated into the accounts of Norfolk County Council (NCC) and this requires a revised presentation of its annual results into a 'group reporting pack' as determined by NCC. There is a requirement to audit and produce a report to the Group auditors of NCC on the 'Group Reporting Pack' under International Standards on Auditing (ISA's) in accordance with ISA 800, 'Audits of Financial Statements prepared in accordance with Special Purpose Frameworks' as to conformity with the Code of Practice on Local Authority Accounting To view this notice, please click here: https://www.delta-esourcing.com/delta/viewNotice.html?noticeId=990232994

### Lot Information

Lot 1

Renewal: Any extension to the Contract are at Norse's discretion and will be subject to review of performance and agreed between Norse and the supplier. For any extension(s) to the Contract, discussions with suppliers shall be conducted sufficiently far in advance of the Contract expiry date to arrive at an agreed position or to allow for the retendering of the contract.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Find A Tender Service |
| Latest notice | https://www.find-tender.service.gov.uk/Notice/070998-2025 |
| Notice type | UK7 - Contract Details Notice |
| Procurement type | Standard |
| Procurement category | Services |
| Procurement method | Open |
| Procurement method details | Open procedure |
| Tender suitability | Not specified |
| Awardee scale | Large |
| All stages | Tender, Award |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 4 Nov 2025 |
| Submission deadline | 29 Jul 2025 |
| Future notice date | Not specified |
| Award date | 10 Aug 2025 |
| Contract period | 24 Oct 2025 - 24 Oct 2027 |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | £3,600,000 |
| Lots value | £3,600,000 |
| Awards value | £3,941,785 |
| Contracts value | £3,941,785 |

## Status

| Field | Value |
| --- | --- |
| Tender status | Complete |
| Lots status | Complete |
| Awards status | Active |
| Contracts status | Active |

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | NORSE COMMERCIAL SERVICES LTD |
| Locality | NORWICH |
| Post town | Norwich |
| Postcode | NR6 6EQ |
| Country | England |
| ITL 1 | TLH East (England) |
| ITL 2 | TLH5 Norfolk |
| ITL 3 | TLH51 Norwich and East Norfolk |
| Local authority | Norwich |
| Electoral ward | Catton Grove |
| Westminster constituency | Norwich North |
| Delivery location | TLH15 Norwich and East Norfolk |

## Supplier

| Field | Value |
| --- | --- |
| Number of suppliers | 1 |
| Supplier names | GRANT THORNTON |

## CPV Codes

### Divisions

- 79 - Business services: law, marketing, consulting, recruitment, printing and security

### Codes

- 79212100 - Financial auditing services
- 79212300 - Statutory audit services

## Release History

- 4 Nov 2025 at 16:27 - Award - UK7 - Contract Details Notice - https://www.find-tender.service.gov.uk/Notice/070998-2025
- 11 Aug 2025 at 15:05 - Award - UK6 - Contract Award Notice - https://www.find-tender.service.gov.uk/Notice/047741-2025
- 3 Jul 2025 at 15:29 - Tender - UK4 - Tender Notice - https://www.find-tender.service.gov.uk/Notice/037238-2025

## Documents

- https://www.find-tender.service.gov.uk/Notice/070998-2025
  4th November 2025 - Contract details notice on Find a Tender
- https://www.find-tender.service.gov.uk/Notice/047741-2025
  11th August 2025 - Contract award notice on Find a Tender
- https://www.find-tender.service.gov.uk/Notice/037238-2025
  3rd July 2025 - Tender notice on Find a Tender

## Notice URLs

- https://www.delta-esourcing.com
- https://www.delta-esourcing.com/delta/viewNotice.html?noticeId=990232994
- https://www.legislation.gov.uk/ukpga/2023/54/contents

## 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-055899. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-h6vhtk-055899.json.