Find a TenderOpen for tender Tender notice
Published 2 Oct 2026, 13:42 BST

Official UK procurement notice

Financial Audit Services · UK public procurement notice

Authority: Places for People on behalf of PfP & Anchor Hanover Group (Public body)

3 lotsServicesCompetitive flexible procedureAbove thresholdSME suitableVCSE suitable
Published estimate£1,900,000total for 3 lots · £2,280,000 inc. VAT
Submission deadline 28 Oct 202612:00 GMT · 1d 17h left
Clarification cut-off 21 Oct 202612:00 BST · questions to the authority
Contract term 5 yrsends 31 Mar 2032 · up to 31 Mar 2034 with extensions · starts 1 Apr 2027

What is being bought3 lots · detail below

Published requirement description

The Places for People Group (“PfP”) invites proposals from suitably qualified and experienced audit firms to provide external audit services for the Group.

PfP is one of the UK's leading social enterprises as it owns, manages and develops homes and communities across the UK. The Group comprises registered housing providers together with commercial, leisure, development and support services businesses.

The purpose of this tender is to appoint an external auditor capable of delivering a high-quality, efficient and value-adding audit service across the Group.

The Group's auditor for the financial year ending 31 March 2027 is MHA. The successful bidder will be expected to participate in a structured transition and shadowing period during the FY26/27 audit cycle to ensure an effective transfer of knowledge and responsibilities.

For more information about this opportunity, please visit the eSourcing portal at:

procurementhub.delta-esourcing.com/tenders/UK-UK-London… ↗

To respond to this opportunity, please click here:

procurementhub.delta-esourcing.com/respond/57H2M6D999 ↗

  • How the procedure runs: Initial Tenders. Shortlisted providers will then be invited to a presentation and to submit a Final Tender

CPV: Accounting, auditing and fiscal services · Auditing services · Financial auditing services · Statutory audit services

Lots and requirements (3)Procurement structure

3 lots · all with a published value (£1,900,000 together) · same evaluation weights on every lot
Lot #1Lot 1: All Group entitiesRenewal 5 yrsSMEVCSEPublished value£1,900,000

The successful bidder for this lot will be expected to provide audit services for the Group company and all subsidiaries and JVs as required. Please note that responsibility for production and audit of JV accounts varies between partners on a case-by-case basis and so not all JV entities will be audited by the successful bidder.

The successful bidder will be expected to be able to complete work on the Group audit, including all necessary work on key components, as well as any other entities in the Group with statutory or covenant deadlines, by the date of the Group Board meeting at the end of July each year. Any entities with deadlines in advance of that date will also need to be completed in time to allow filing of audited accounts within the specified deadline. All other audit activity will need to completed in a timely manner to enable submission of audited accounts within the statutory deadline of 9 months from the Group’s financial year end.

Contract period: 1 Apr 2027 – 31 Mar 2032 (5 yrs) · up to 31 Mar 2034 with extensionsValue: £1,900,000 exc. VAT · £2,280,000 inc. VAT
Delivery: UKEligibility: SME eligibleVCSE eligibleTurnover guideline: ~£759,168/yr≈ 2× annual value
Extensions: Initial term: 5 years Extension option: 2 additional years subject to performance and governance approvals Start date: term to commence with the audit of the financial year beginning 1 April 2027

Who is likely to bid for this lot ↓

Lot #2Lot 2: Group accounts and key componentsRenewal 5 yrsSMEVCSEPublished value£0

The successful bidder for this lot will be expected to undertake the audit of the consolidated group accounts as well as for any key components of the Group. The successful bidder for this lot will be expected to determine which components need to be audited as part of this work on an annual basis as part of their planning approach, however as a minimum each year they will be expected to complete the following audits as a minimum:

•Group company and consolidated Group accounts

•All Registered Providers of Social Housing

•All plcs

•All obligor entities

•All FCA-regulated entities

•Any other entities that may have statutory or regulatory deadlines within the first six months of the financial year end.

In addition to this minimum, the successful bidder will be expected to identify at the earliest opportunity the other entities on which it expects to need to conclude in order to reach an opinion on the Group accounts and either to complete this work or to ensure that the successful bidder completes the work to the necessary timeframe and completes any required specified procedures.

The successful bidder will be required to complete all of the above in good time to allow approval of all relevant accounts at the Group Board’s meeting at the end of July each year.

Contract period: 1 Apr 2027 – 31 Mar 2032 (5 yrs) · up to 31 Mar 2034 with extensions
Delivery: UKEligibility: SME eligibleVCSE eligible
Extensions: Initial term: 5 years Extension option: 2 additional years subject to performance and governance approvals Start date: term to commence with the audit of the financial year beginning 1 April 2027

Who is likely to bid for this lot ↓

Lot #3Commercial, Development and Leisure EntitiesRenewal 5 yrsSMEVCSEPublished value£0

The successful bidder for this lot will be expected to undertake the audit of the Group’s commercial companies, development companies (including JVs and other special purpose vehicles) and the individual entities within the Leisure sub-group. The specific entities to be audited may vary according to which specific entities are required to be completed as key components of the Group audit.

The successful bidder for this lot will be required to complete all work necessary to enable filing of audited accounts within the statutory deadline of 9 months from the Group’s financial year end, 31 March each year.

Contract period: 1 Apr 2027 – 31 Mar 2032 (5 yrs) · up to 31 Mar 2034 with extensions
Delivery: UKEligibility: SME eligibleVCSE eligible
Extensions: Initial term: 5 years Extension option: 2 additional years subject to performance and governance approvals Start date: term to commence with the audit of the financial year beginning 1 April 2027

Who is likely to bid for this lot ↓

What it takes to win
i

How this buyer will score bids.

The evaluation criteria and weights exactly as published on the notice, grouped by family (price, quality, social value and so on).

Evaluation split and conditions of participation as published; the tender pack may add more
How bids are scored · same split on all 3 lots
Quality: 65%Price: 35%
Published award criteria (2)
  • Quality
  • Price

No conditions of participation were published on the notice; check the tender documents.

What this means for your bid
  • Price carries 35 of 100 points: a 10% discount moves about 3.5 points. The method statement decides this lot, not the discount.
  • Turnover usually expected: about £759,168 per lot (twice each lot's annual value).

Price arithmetic assumes straight proportional scoring; the tender pack may use another formula. Turnover is an indicative market norm (≈2× annual value), not a published condition.

Competition analysis · published record, not a forecast of who will bid

How Places for People on behalf of PfP & Anchor Hanover Group buys Accounting and auditing services (CPV 7921), and who usually turns up

Places for People on behalf of PfP & Anchor Hanover Group’s published record next to the market for the same work. Frameworks and DPS are left out: they draw different bid counts. Whole-market view: Accounting and auditing services (CPV 7921) →

1

How the contest usually goes

Winner shares use published awards; bid and price charts use contested lots.

Question for the bidWhat to do with it
How often do SMEs win?
i

How often small and medium firms win.

Share of awards where the winner’s size is known.

The counts under this question show how many awards have a known supplier size.

Last 36 months.

Buyer: 4 of 9 known-size awards · market: CPV 7921 · UK-wide, n=348
44%22%

Small firms have won here. Neither number says whether you qualify; it describes who has been winning.

How often do local suppliers win?
i

How often local firms win similar work.

Winners with a registered address in the delivery region, out of awards with a known address.

Local means the winner is registered in the region where that award was delivered.

A local branch does not count if the registered address is elsewhere.

Last 36 months.

Buyer: no winner locations published · market: CPV 7921 · UK-wide, n=246
—38%

No winner locations published for this authority. Local means a registered address in the region where that award was delivered.

How long to a decision?
i

How long buyers here take to decide after bids close.

Middle value in days from the bid deadline to the award date, on competitions that published both.

Only decided tenders count, so slow ones still waiting are not in.

Last 36 months.

Buyer: 4 decided notices · market: CPV 7921 · UK-wide, n=77
69 days46 days

Half of these awards have an award date within 69 days of the bid deadline.

How often single-bid or direct?
i

How often work is awarded with no recorded rival.

Direct awards and tenders where every published lot count shows one bid.

Both shares are minimums: some awards have no bid count.

Thin markets produce this too; it is not proof of a tailored specification.

Last 36 months.

Buyer: at least 2 of 14 procurements with awards had no recorded rival · market: CPV 7921 · UK-wide, n=427
14%40%

Missing bid counts may hide more single-bid awards. This share is a minimum.

How many bids did past lots attract?

i

How many bids past lots received.

Each colour is a bid-count range. Only competed lots with a published count are included.

Past bids do not predict this tender.

Last 36 months.

This buyer13 lots with bid counts · all categories
15% had one bid
The market182 lots with bid counts · CPV 7921 · UK-wide
13% had one bid
Buyer / market · select a colour for counts
1 bid15% / 13%
Buyer: 2 of 13 lots with published bid counts. Market: 23 of 182 lots with published bid counts.
2–346% / 40%
Buyer: 6 of 13 lots with published bid counts. Market: 72 of 182 lots with published bid counts.
4–623% / 31%
Buyer: 3 of 13 lots with published bid counts. Market: 56 of 182 lots with published bid counts.
7+15% / 17%
Buyer: 2 of 13 lots with published bid counts. Market: 31 of 182 lots with published bid counts.

How did awards compare with estimates?

i

Where winning prices landed against estimates.

Each colour shows awards below, close to or above the published estimate, one lot at a time.

Past prices are a guide, not a bid price.

Last 36 months.

This buyer7 lots with estimate and award · all categories
0% below estimate
The market128 lots with estimate and award · CPV 7921 · UK-wide
37% below estimate
Buyer / market · select a colour for counts
Below estimate0% / 37%
Buyer: 0 of 7 lots with an estimate and award. Market: 47 of 128 lots with an estimate and award.
Within ±2%86% / 37%
Buyer: 6 of 7 lots with an estimate and award. Market: 47 of 128 lots with an estimate and award.
Above estimate14% / 27%
Buyer: 1 of 7 lots with an estimate and award. Market: 34 of 128 lots with an estimate and award.
2

Assess each lot
i

What past awards tell you about each lot.

See the forecast, this buyer’s earlier suppliers and firms with relevant wins.

No supplier is confirmed as a bidder.

Open a lot for its forecast, this buyer’s previous supplier and possible competitors, from published award history, not a bid list

Lot #1Lot 1: All Group entitiesCPV 7960 monthsSME suitablePublished estimate£1.9m

This lot lists more than one class in CPV 79. The comparison uses that group.

Expected competition
i

How many bids this lot may attract.

The forecast uses similar past competitions. The bar shows either that forecast or past bid counts; the line below says which.

Each lot shows its own forecast based on its own category; forecasts for different lots of the same notice are not comparative.

A forecast, not a list of bidders.

2expected bids16% chance of a single bid
similar past contests in this category: 75
Forecast chances for this lot
1 bid16%
Chance this lot gets 1 bid: 16%. This is a forecast.
2–354%
Chance this lot gets 2–3: 54%. This is a forecast.
4–620%
Chance this lot gets 4–6: 20%. This is a forecast.
7+10%
Chance this lot gets 7+: 10%. This is a forecast.
Commercial price forecast
i

Where the award price may land.

The forecast uses similar awards and the buyer’s estimate. The band covers the middle half of likely prices.

Based on 35 comparable awards. Each lot reflects its own category; forecasts for different lots of the same notice are not comparative.

A statistical guide from past awards, not a price to bid.

£1.9mMatches estimate (74% chance)
35 comparable awards
Forecast compared with the buyer’s estimate
Middle 50%£1.9m
The middle half of likely prices meets at £1,900,000.
Estimate£1.9m
The buyer published an estimate of £1,900,000 for this lot.

Who has supplied this buyer on similar work?
i

Who has done similar work for this buyer.

Past contracts are matched by buyer, title and type of work.

A past supplier may not bid again.

No earlier contract of this buyer matches this lot on the published record.

Who could compete for this lot?
i

Who could compete for this lot?

Firms with relevant past wins. On a framework, we show firms on that agreement.

None is confirmed as a bidder.

SupplierWon in this categoryLive contractsAward vs estimate
KPMGLarge
35 panel places
£570m147 awards in 36m · last 1 months ago39 live · £100m
i

Public contracts this supplier still holds.

Its awards whose published end date is still in the future, with their values. Many contracts publish no end date, so this is a floor, not the whole book.

Unexpired says nothing about spare capacity.

at estimate n=23
29 panel places
£168m77 awards in 36m · last this month15 live · £25m
i

Public contracts this supplier still holds.

Its awards whose published end date is still in the future, with their values. Many contracts publish no end date, so this is a floor, not the whole book.

Unexpired says nothing about spare capacity.

8% below n=11
30 panel places
£277m110 awards in 36m · last 1 months ago24 live · £237m
i

Public contracts this supplier still holds.

Its awards whose published end date is still in the future, with their values. Many contracts publish no end date, so this is a floor, not the whole book.

Unexpired says nothing about spare capacity.

3% below n=14
9 panel places
£24m43 awards in 36m · last 1 months ago18 live · £15m
i

Public contracts this supplier still holds.

Its awards whose published end date is still in the future, with their values. Many contracts publish no end date, so this is a floor, not the whole book.

Unexpired says nothing about spare capacity.

at estimate n=10
BDO LLPLarge
7 panel places
£19m49 awards in 36m · last 1 months ago14 live · £5.9m
i

Public contracts this supplier still holds.

Its awards whose published end date is still in the future, with their values. Many contracts publish no end date, so this is a floor, not the whole book.

Unexpired says nothing about spare capacity.

at estimate n=13
Lot #2Lot 2: Group accounts and key componentsCPV 7960 monthsSME suitableNo real estimate

This lot lists more than one class in CPV 79. The comparison uses that group.

Expected competition
i

How many bids this lot may attract.

The forecast uses similar past competitions. The bar shows either that forecast or past bid counts; the line below says which.

Each lot shows its own forecast based on its own category; forecasts for different lots of the same notice are not comparative.

A forecast, not a list of bidders.

3expected bids13% chance of a single bid
similar past contests in this category: 75
Forecast chances for this lot
1 bid13%
Chance this lot gets 1 bid: 13%. This is a forecast.
2–352%
Chance this lot gets 2–3: 52%. This is a forecast.
4–623%
Chance this lot gets 4–6: 23%. This is a forecast.
7+12%
Chance this lot gets 7+: 12%. This is a forecast.
Commercial price forecast
i

Where the award price may land.

The forecast uses similar awards and the buyer’s estimate. The band covers the middle half of likely prices.

No comparable awards for this lot yet.

A statistical guide from past awards, not a price to bid.

—No real estimate
The buyer published £0 as the estimate (a placeholder, not the contract’s value), so there is nothing to forecast against.

Who has supplied this buyer on similar work?
i

Who has done similar work for this buyer.

Past contracts are matched by buyer, title and type of work.

A past supplier may not bid again.

No earlier contract of this buyer matches this lot on the published record.

Who could compete for this lot?
i

Who could compete for this lot?

Firms with relevant past wins. On a framework, we show firms on that agreement.

None is confirmed as a bidder.

SupplierWon in this categoryLive contractsAward vs estimate
KPMGLarge
35 panel places
£570m147 awards in 36m · last 1 months ago39 live · £100m
i

Public contracts this supplier still holds.

Its awards whose published end date is still in the future, with their values. Many contracts publish no end date, so this is a floor, not the whole book.

Unexpired says nothing about spare capacity.

at estimate n=23
29 panel places
£168m77 awards in 36m · last this month15 live · £25m
i

Public contracts this supplier still holds.

Its awards whose published end date is still in the future, with their values. Many contracts publish no end date, so this is a floor, not the whole book.

Unexpired says nothing about spare capacity.

8% below n=11
9 panel places
£24m43 awards in 36m · last 1 months ago18 live · £15m
i

Public contracts this supplier still holds.

Its awards whose published end date is still in the future, with their values. Many contracts publish no end date, so this is a floor, not the whole book.

Unexpired says nothing about spare capacity.

at estimate n=10
BDO LLPLarge
7 panel places
£19m49 awards in 36m · last 1 months ago14 live · £5.9m
i

Public contracts this supplier still holds.

Its awards whose published end date is still in the future, with their values. Many contracts publish no end date, so this is a floor, not the whole book.

Unexpired says nothing about spare capacity.

at estimate n=13
5 panel places
£9.4m38 awards in 36m · last this month14 live · £10m
i

Public contracts this supplier still holds.

Its awards whose published end date is still in the future, with their values. Many contracts publish no end date, so this is a floor, not the whole book.

Unexpired says nothing about spare capacity.

17% below n=3
Lot #3Commercial, Development and Leisure EntitiesCPV 7960 monthsSME suitableNo real estimate

This lot lists more than one class in CPV 79. The comparison uses that group.

Expected competition
i

How many bids this lot may attract.

The forecast uses similar past competitions. The bar shows either that forecast or past bid counts; the line below says which.

Each lot shows its own forecast based on its own category; forecasts for different lots of the same notice are not comparative.

A forecast, not a list of bidders.

2expected bids17% chance of a single bid
similar past contests in this category: 75
Forecast chances for this lot
1 bid17%
Chance this lot gets 1 bid: 17%. This is a forecast.
2–357%
Chance this lot gets 2–3: 57%. This is a forecast.
4–617%
Chance this lot gets 4–6: 17%. This is a forecast.
7+10%
Chance this lot gets 7+: 10%. This is a forecast.
Commercial price forecast
i

Where the award price may land.

The forecast uses similar awards and the buyer’s estimate. The band covers the middle half of likely prices.

No comparable awards for this lot yet.

A statistical guide from past awards, not a price to bid.

—No real estimate
The buyer published £0 as the estimate (a placeholder, not the contract’s value), so there is nothing to forecast against.

Who has supplied this buyer on similar work?
i

Who has done similar work for this buyer.

Past contracts are matched by buyer, title and type of work.

A past supplier may not bid again.

No earlier contract of this buyer matches this lot on the published record.

Who could compete for this lot?
i

Who could compete for this lot?

Firms with relevant past wins. On a framework, we show firms on that agreement.

None is confirmed as a bidder.

SupplierWon in this categoryLive contractsAward vs estimate
KPMGLarge
35 panel places
£570m147 awards in 36m · last 1 months ago39 live · £100m
i

Public contracts this supplier still holds.

Its awards whose published end date is still in the future, with their values. Many contracts publish no end date, so this is a floor, not the whole book.

Unexpired says nothing about spare capacity.

at estimate n=23
29 panel places
£168m77 awards in 36m · last this month15 live · £25m
i

Public contracts this supplier still holds.

Its awards whose published end date is still in the future, with their values. Many contracts publish no end date, so this is a floor, not the whole book.

Unexpired says nothing about spare capacity.

8% below n=11
30 panel places
£277m110 awards in 36m · last 1 months ago24 live · £237m
i

Public contracts this supplier still holds.

Its awards whose published end date is still in the future, with their values. Many contracts publish no end date, so this is a floor, not the whole book.

Unexpired says nothing about spare capacity.

3% below n=14
9 panel places
£24m43 awards in 36m · last 1 months ago18 live · £15m
i

Public contracts this supplier still holds.

Its awards whose published end date is still in the future, with their values. Many contracts publish no end date, so this is a floor, not the whole book.

Unexpired says nothing about spare capacity.

at estimate n=10
BDO LLPLarge
7 panel places
£19m49 awards in 36m · last 1 months ago14 live · £5.9m
i

Public contracts this supplier still holds.

Its awards whose published end date is still in the future, with their values. Many contracts publish no end date, so this is a floor, not the whole book.

Unexpired says nothing about spare capacity.

at estimate n=13
About this data
  • Source. Official UK public procurement notices (Find a Tender), reused under the Open Government Licence v3.0. New notices arrive through the day; the figures are rebuilt nightly.
  • Two views, kept apart. The authority’s own track record and the wider market for the same kind of work sit side by side and are never mixed. Where the local picture is too thin, a figure widens to a broader market and says which one it used.
  • Forecasts are labelled. The price forecast and its range, possible competitors and the earlier-work matches are our estimates from past awards: not published facts, not win chances and not price advice. Official notices do not say who is bidding.
  • Every figure shows what it rests on. Not every notice publishes a bid count, a value or a delivery region, so each figure carries the number of records behind it, and one built on few records is marked as such. The on a figure explains it; the counting rules are in the methodology. Spotted something wrong? Tell us.

Procedure terms & legal framework

From the official record
Procedure method
Competitive flexible procedure
Legal basis
UKPGA · 2023/54 Procurement Act 2023
Procurement category
Services
Notice status
Open for tender
Procurement threshold
Above threshold (FTS publication)
Regulatory regime
Standard
Commercial structure
Stand-alone contract (no framework)
Competition type
Competitive procedure
GPA / WTO covered
Yes (GPA, CPTPP)
Recurring procurement
Unspecified in notice
First published
2 Oct 2026, 13:42 BST
Last source update
2 Oct 2026, 13:42 BST
Award evaluation window
Submission end – 15 Mar 2027
FTS notice number
2026/S 000-093365
Latest notice
Tender notice (UK4)
Classification (CPV)
Accounting, auditing and fiscal servicesAuditing servicesFinancial auditing servicesStatutory audit services
Delivery area
UK
Official registry OCID
ocds-h6vhtk-077fc2 Find a Tender
How it runs

Initial Tenders. Shortlisted providers will then be invited to a presentation and to submit a Final Tender

How to participate & submission route

Official notice Submit via Delta eSourcing
Submission portal named on this notice: Delta eSourcing · Who buys & how to bid on Delta
Public notice page · account needed to bidElectronic submission allowedLanguage: EN
Access & registration note: Free Select account; no DUNS asked at signup
Requests to participate (first stage)
—
Tender submission deadline
28 Oct 2026, 12:00 GMT
Clarification deadline
21 Oct 2026, 12:00 BST
Submission channel
Official e-sourcing portal
Electronic submission
Allowed
Accepted languages
en
Detailed submission instructions & authority contactsFrom official release

Timeline

2 Oct 2026 → 1 Apr 2027 · 5 dates
  1. Tender notice published24 days ago
    2 Oct 2026, 13:42 BST
  2. Clarification questions by5 days ago
    21 Oct 2026, 12:00 BST
  3. Today
    26 Oct 2026
  4. Submission deadlinein 2 days
    28 Oct 2026, 12:00 GMT
  5. Award decision expected byin 140 days
    15 Mar 2027, 23:59 GMT
  6. Contract startsin 156 days
    1 Apr 2027, 00:00 BST

Notice history

1 event · 1 release on Find a Tender
  1. Tender notice published
    2 Oct 2026, 13:42 BST
    UK4

Commercial outcome & contract awards

Nothing awarded yet
Awards (0)
No award published
Contracts (0)
No contract published
Bid statistics
No aggregate bid statistics published

Contracting authority & participating public bodies

Places for People Group Limited

Contracting authorityPublic authority - sub-central government GB-PPON: PCLC-2366-MYPY 305 Gray's Inn Road, London, London, WC1X 8QRContact name, email

Official documents & specifications (1)

Official links; attachments are not copied

Notices published for this procedure

  • Tender notice tenderTender noticeUK4Tender notice on Find a Tender