Create LMS Platform

Looking for a team/someone to develop a bespoke LMS platform. The system should be able to group users together into groups-within-groups with visibility limited to managers within each group. eg: Company > Department > Team > Employees or Small Group > Individuals for example. I wish for each company/group to be able to buy credits which they can use to buy tests for their group/team/company. The site will need to be able to take payments therefore. We should be able to allocate tests at every level, or to individuals or groups of users. A range of test types should be able to be designed within the LMS system by an administrator. Multiple Choice, Right Answer, Short/Long answers etc. It is required that we should be able to upload training materials to the LMS platform also, perferably MS Office documents/SCORM compliant files/Flash/any others. Each user should be able to see all the tests they are able to sit, take those tests, have the option to resit (if the administrator allows it) and view reports on how they have done previously. Reporting should be built in, and also be able to be emailed to specific users. An administrator within a company may wish to see selective or all those who have completed testing and what marks they received. Having looked within the market, Moodle and other other LMS systems seem very like what we are looking for, but we are looking for something that we can take full software ownership of, and license this out in the future. Thank-you.