---
title: "First Garden Cities Homes Statutory External Audit"
ocid: "ocds-h6vhtk-06ae1e"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-h6vhtk-06ae1e"
markdown_url: "https://d3tenders.com/contract/ocds-h6vhtk-06ae1e.md"
json_url: "https://d3tenders.com/contract/ocds-h6vhtk-06ae1e.json"
source: "Find A Tender Service"
current_stage: "Tender"
buyer: "FIRST GARDEN CITIES HOMES"
published: "2026-07-01"
---

# First Garden Cities Homes Statutory External Audit

Buyer: FIRST GARDEN CITIES HOMES  
Current stage: Tender  
OCID: ocds-h6vhtk-06ae1e

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## Summary

First Garden Cities Homes, located in Letchworth Garden City, is seeking to procure its Group Statutory External Auditor for the financial year starting 2026-27. This open tender process, categorised under accounting and auditing services, is currently at the tender stage, with submissions due by 12:00 noon on 31 July 2026 via the Delta eSourcing portal. The procurement follows a competitive flexible procedure to appoint a firm with notable experience in auditing social housing providers. The successful completion of the tender will culminate in an appointment at the Annual General Meeting on 10 September 2026, with the contract commencing on 1 April 2027 and potentially extending until 2034.

This tender presents significant opportunities for businesses specialising in accounting and auditing services, particularly those with a focused expertise in the social housing sector. Firms with a strong track record in managing financial statements compliant with the UK Housing Statement of Recommended Practice will find this opportunity particularly advantageous. It is an ideal bid for companies with a dedicated social housing audit team. The contracted work not only includes auditing FGCH but also requires acting as the independent examiner for Saint Saviors Almshouses, offering exposure to working with both housing corporations and charitable organisations.

## Notice

The current contract having ended with no further extensions, this is a competition to procure First Garden Cities Homes' (FGCH) Group Statutory External Auditor. The appointed firm will be required to audit FGCH's financial statements prepared in accordance with the UK Housing Statement of Recommended Practice and applicable UK Generally Accepted Accounting Practice, commencing with the audit of the 2026-27 financial year. Experience of auditing social housing providers and a detailed knowledge of the sector and the regulatory environment governing Registered Providers of Social Housing is therefore essential. A dedicated, stand-alone specialist social housing team is desirable. FGCH is also the sole Trustee for Saint Saviors Almshouses, a small charity with an annual income of approximately PS70,000. The appointed firm is required to act as the independent examiner for that charity, concurrent with the external audit for FGCH and to produce consolidated group accounts.

### Lot Information

Lot 1

Renewal: A single, optional extension of 2 years to align with partner rotation requirements. If exercised, to be ratified by Board at the 2031 AGM

### Planning Information

First Garden Cities Homes welcomes engagement from suitably qualified parties with a proven track record of performing external audit for English Registered Providers of Social Housing.
To arrange an individual initial briefing on the opportunity and procurement timeline in the first instance please contact us using the email address provided on this notice.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Find A Tender Service |
| Latest notice | https://www.find-tender.service.gov.uk/Notice/061751-2026 |
| Notice type | UK4 - Tender Notice |
| Procurement type | Standard |
| Procurement category | Services |
| Procurement method | Open |
| Procurement method details | Competitive flexible procedure |
| Tender suitability | Not specified |
| Awardee scale | Not specified |
| All stages | Planning, Tender |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 1 Jul 2026 |
| Submission deadline | 31 Jul 2026 |
| Future notice date | 6 Jul 2026 |
| Award date | Not specified |
| Contract period | 31 Mar 2027 - 31 Mar 2032 |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | £430,000 |
| Lots value | £430,000 |
| Awards value | Not specified |
| Contracts value | Not specified |

## Status

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

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | FIRST GARDEN CITIES HOMES |
| Locality | LETCHWORTH GARDEN CITY |
| Post town | Stevenage |
| Postcode | SG6 1NY |
| Country | England |
| ITL 1 | TLH East (England) |
| ITL 2 | TLH2 Bedfordshire and Hertfordshire |
| ITL 3 | TLH26 North and East Hertfordshire |
| Local authority | North Hertfordshire |
| Electoral ward | Letchworth South West |
| Westminster constituency | North East Hertfordshire |
| Delivery location | TLH2 Bedfordshire and Hertfordshire |

## CPV Codes

### Divisions

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

### Codes

- 79210000 - Accounting and auditing services

## Release History

- 1 Jul 2026 at 12:48 - Tender - UK4 - Tender Notice - https://www.find-tender.service.gov.uk/Notice/061751-2026
- 4 Jun 2026 at 16:28 - Planning - UK2 - Preliminary Market Engagement Notice - https://www.find-tender.service.gov.uk/Notice/053065-2026

## Documents

- https://www.find-tender.service.gov.uk/Notice/061751-2026
  1st July 2026 - Tender notice on Find a Tender
- https://www.find-tender.service.gov.uk/Notice/053065-2026
  4th June 2026 - Preliminary market engagement notice on Find a Tender
- https://www.delta-esourcing.com/respond/25FS2P5736
  A direct link to the Delta esourcing TenderBox. The full tender pack can be downloaded once an interested party has registered their interest in the ITT within Delta. Please note that although there is neither restriction nor fee for suppliers to access Delta, they must register as a supplier on Delta and they must also have a supplier account on the GCA's Central Digital Platform.

## Notice URLs

- https://www.fgch.co.uk
- 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-06ae1e. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-h6vhtk-06ae1e.json.