---
title: "External Audit and Taxation Services"
ocid: "ocds-h6vhtk-059329"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-h6vhtk-059329"
markdown_url: "https://d3tenders.com/contract/ocds-h6vhtk-059329.md"
json_url: "https://d3tenders.com/contract/ocds-h6vhtk-059329.json"
source: "Find A Tender Service"
current_stage: "Award"
buyer: "MANOR ESTATES HOUSING ASSOCIATION LIMITED"
published: "2025-11-24"
---

# External Audit and Taxation Services

Buyer: MANOR ESTATES HOUSING ASSOCIATION LIMITED  
Current stage: Award  
OCID: ocds-h6vhtk-059329

[View canonical contract page](https://d3tenders.com/contract/?ocid=ocds-h6vhtk-059329)  
[Download OCDS JSON](https://d3tenders.com/contract/ocds-h6vhtk-059329.json)

## Summary

The procurement process led by Manor Estates Housing Association Limited, in partnership with Lister Housing Co-operative Ltd, focuses on the provision of "External Audit and Taxation Services" within the professional services industry. Situated in Edinburgh, this selective procurement follows the restricted procedure under the CPV code "79212000" for auditing services. The procurement process has reached its completion with a contract awarded on 21st November 2025 to CT, valued at £265,780. The contract involves the delivery of audit services commencing with the financial statements for the year ending 31st March 2026, with earlier stages including bid submissions that closed on 1st October 2025.

This contract presents significant opportunities for growth, particularly for small and medium-sized enterprises (SMEs) specialising in audit and tax consultancy services. Businesses capable of delivering high-quality auditing services, as demonstrated by the quality and price criteria, are well-suited to this engagement. The procurement method provides a structured yet competitive environment with ample time for thorough response submission, ensuring qualified firms can vie for future opportunities, especially with potential contract extensions for up to seven years. The involvement of Manor Estates and Lister Housing represents a considerable opportunity for firms seeking to establish long-term relationships within the housing and community amenities sector.

## Notice

External Audit and taxation services

### Lot Information

Lot 1

Provision of future audit and related services commencing with the audit of the financial statements for the year ended 31 March 2026. Although this is a joint invitation from Manor Estates Group (MEG) and Lister Housing Co-operative Ltd (LHC) neither organisation is bound by the decision of the other. Scope of Service to follow in ITT.

Renewal: 5 years initial contract with potential for 2*1 year extensions

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Find A Tender Service |
| Latest notice | https://www.find-tender.service.gov.uk/Notice/076263-2025 |
| Notice type | Tender Notice |
| Procurement type | Standard |
| Procurement category | Services |
| Procurement method | Selective |
| Procurement method details | Restricted procedure |
| Tender suitability | Not specified |
| Awardee scale | SME |
| All stages | Tender, Award |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 24 Nov 2025 |
| Submission deadline | 1 Oct 2025 |
| Future notice date | Not specified |
| Award date | 21 Nov 2025 |
| Contract period | Not specified |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | £262,500 |
| Lots value | £262,500 |
| Awards value | Not specified |
| Contracts value | £265,780 |

## Status

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

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | MANOR ESTATES HOUSING ASSOCIATION LIMITED |
| Additional buyers | LISTER HOUSING CO-OPERATIVE LTD |
| Locality | EDINBURGH |
| Post town | Edinburgh |
| Postcode | EH14 1RW |
| Country | Scotland |
| ITL 1 | TLM Scotland |
| ITL 2 | TLM1 East Central Scotland |
| ITL 3 | TLM13 City of Edinburgh |
| Local authority | City of Edinburgh |
| Electoral ward | City Centre |
| Westminster constituency | Edinburgh East and Musselburgh |
| Delivery location | TLM75 City of Edinburgh |

## Supplier

| Field | Value |
| --- | --- |
| Number of suppliers | 1 |
| Supplier names | CT |

## CPV Codes

### Divisions

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

### Codes

- 79212000 - Auditing services
- 79221000 - Tax consultancy services

## Release History

- 24 Nov 2025 at 08:50 - Award - Award Notice - https://www.find-tender.service.gov.uk/Notice/076263-2025
- 3 Sep 2025 at 12:38 - Tender - Tender Notice - https://www.find-tender.service.gov.uk/Notice/053538-2025

## Notice URLs

- http://www.manorestates.org.uk
- http://www.publiccontractsscotland.gov.uk
- https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000809143
- https://lister.coop
- https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA15383
- https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA25904
- https://www.scotcourts.gov.uk/courts-and-tribunals/courts-tribunals-and-office-locations/find-us/edinburgh-sheriff-court-and-justice-of-the-peace-court/

## 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-059329. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-h6vhtk-059329.json.