---
title: "External Audit Services for Live Active Leisure"
ocid: "ocds-r6ebe6-0000737075"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000737075"
markdown_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000737075.md"
json_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000737075.json"
source: "Public Contracts Scotland"
current_stage: "Award"
buyer: "LIVE ACTIVE LEISURE LIMITED"
published: "2023-08-15"
---

# External Audit Services for Live Active Leisure

Buyer: LIVE ACTIVE LEISURE LIMITED  
Current stage: Award  
OCID: ocds-r6ebe6-0000737075

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[Download OCDS JSON](https://d3tenders.com/contract/ocds-r6ebe6-0000737075.json)

## Summary

Live Active Leisure Limited, based in Perth, UK, has completed a public procurement process for the provision of External Audit Services. The procurement stage was an open procedure. The title of the procurement was "External Audit Services for Live Active Leisure", falling under the industry category of services. Key dates included the contract award on 31st July 2023 with a contract value of £22,500. The buying organisation sought to appoint auditors for statutory audit requirements and compliance obligations.

The tender for External Audit Services by Live Active Leisure presents an opportunity for auditing firms with a focus on the charity and leisure sectors. The procurement process emphasised the need for a comprehensive audit service to ensure compliance with statutory reporting obligations. Businesses with experience in auditing for charitable organisations and corporate governance would be well-suited to compete for this opportunity. The procurement method was open, providing a fair chance for qualified auditors to engage with Live Active Leisure's audit and reporting requirements.

## Notice

Live Active Leisure is seeking to appoint a firm of Auditors to undertake statutory audit requirements for two companies; Live Active Leisure Limited and Live Active Leisure Trading Limited, although the company Live Active Leisure Limited will form almost all of the work.

### Lot Information

Lot 1

Live Active Leisure is seeking to appoint a firm of Auditors to undertake statutory audit requirements for two companies; Live Active Leisure Limited and Live Active Leisure Trading Limited, although the company Live Active Leisure will form almost all of the work. This will also include preparation of the statutory accounts, to ensure compliance with all necessary accounting requirements. The financial statements (Trial Balance, Balance Sheet and I&E) are prepared in-house by the Finance team to a high standard with back up files made available to provide evidence of figures. Historically our audit process has involved fieldwork being carried out in June. The requirements for successful appointment are: - Statutory Auditor - Extensive charity sector experience - Leisure sector experience desirable Requirements: 1. Live Active Leisure requires a comprehensive, effective and professional external audit service to assist it in complying with all appropriate statutory reporting obligations. The external auditor will be responsible for ensuring high standards of Corporate Governance through concluding audit services in accordance with appropriate auditing standards and as specified by OSCR. 2. Services Required are: a) Provision of the annual external audit service. The main aim being to complete the formal audit of Live Active Leisure Limited and Live Active Leisure Trading Limited's annual Financial Statements, in line with required timescales and legislative requirements and providing an audit opinion and audit certificate on those statements. b) Annual Statutory Audit to be completed in advance of final sign off at October Board meeting. c) Provision of an Audit Report to the Live Active Leisure Board. The Report is expected to cover any major issues identified. d) Preparation of statutory accounts to include compliance with all necessary accounting requirements. Final Trial Balances will be provided by end of May. Draft accounts to be prepared by 7th June for inclusion within PKCs draft accounts. e) Statutory filing obligations to be met. f) Corporation Tax computations and filing g) Provision of advice on financial, accounting and auditing standards, legislative and regulatory changes as applicable. h) Updates in advance of relevant legislative changes to the financial control & reporting landscape.. Contractors/Suppliers must complete the Tender Submission Document presented in Appendix 2 of the attached LAL External Audit Tender 2023 Document and submit this along with any supporting documentation they deem relevant to their bid, via the PCS portal by the submission deadline.

Renewal: Potential for an extension of two, 12 month periods.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Public Contracts Scotland |
| Latest notice | https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=AUG485990 |
| Notice type | PCS Notice - Website Contract Award 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 | 15 Aug 2023 |
| Submission deadline | 24 Jul 2023 |
| Future notice date | Not specified |
| Award date | 31 Jul 2023 |
| Contract period | Not specified |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | Not specified |
| Lots value | Not specified |
| Awards value | Not specified |
| Contracts value | £22,500 |

## Status

| Field | Value |
| --- | --- |
| Tender status | Complete |
| Lots status | Complete |
| Awards status | Not specified |
| Contracts status | Active |

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | LIVE ACTIVE LEISURE LIMITED |
| Locality | PERTH |
| Post town | Perth |
| Postcode | PH1 5HS |
| Country | Scotland |
| ITL 1 | TLM Scotland |
| ITL 2 | TLM0 Eastern Scotland |
| ITL 3 | TLM02 Perth and Kinross, and Stirling |
| Local authority | Perth and Kinross |
| Electoral ward | Perth City Centre |
| Westminster constituency | Perth and Kinross-shire |
| Delivery location | TLM77 Perth and Kinross, and Stirling |

## Supplier

| Field | Value |
| --- | --- |
| Number of suppliers | 1 |
| Supplier names | AZETS [TRADING NAME OF AZETS HOLDINGS |

## CPV Codes

### Divisions

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

### Codes

- 79212300 - Statutory audit services

## Release History

- 15 Aug 2023 at 00:00 - Award - PCS Notice - Website Contract Award Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=AUG485990
- 29 Jun 2023 at 00:00 - Tender - PCS Notice - Website Contract Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=JUN482393

## Documents

- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=JUN482393&idx=1
  29th June 2023 - Invitation to Tender Document - External Audit Services Live Active Leisure
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=JUN482393
  External Audit Services for Live Active Leisure - Live Active Leisure is seeking to appoint a firm of Auditors to undertake statutory audit requirements for two companies; Live Active Leisure Limited and Live Active Leisure Trading Limited, although the company Live Active Leisure Limited will form almost all of the work.
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=AUG485990
  External Audit Services for Live Active Leisure - Live Active Leisure is seeking to appoint a firm of Auditors to undertake statutory audit requirements for two companies; Live Active Leisure Limited and Live Active Leisure Trading Limited, although the company Live Active Leisure Limited will form almost all of the work.

## Notice URLs

- http://
- http://www.liveactive.co.uk
- http://www.publiccontractsscotland.gov.uk
- https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000737075

## 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-r6ebe6-0000737075. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-r6ebe6-0000737075.json.