Find a TenderAwardedContract award notice
Published 4 Jun 2026, 17:28 BST

Official UK procurement notice

First Garden Cities Homes Statutory External Audit

Official notice

Authority: First Garden Cities Homes (Public body)

ServicesCompetitive flexible procedureAbove thresholdSME suitable
Published estimate£430,000≈ £86k / year · £430,000 inc. VAT · 1 value update
Submissions closed 31 Jul 2026awarded 10 Sept 2026
Award (standstill) to Buzzacott LLP
Contract term 5 yrsends 31 Mar 2032 · up to 31 Mar 2034 with extensions · starts 1 Apr 2027

What is being bought

Published requirement description

The appointment of a suitably qualified Statutory Auditor 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.

FGCH is also the sole Trustee for Saint Saviors Almshouses, a small charity with an annual income of approximately £70,000. 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.

  • How the procedure runs: 1. The Procedure This procurement is conducted as a Competitive Flexible Procedure under section 20 of the Procurement Act 2023. The procedure has been designed by First Garden Cities Homes as described in Appendix A to the ITT. It comprises two assessed stages: a written tender stage open to all suppliers, followed by a presentation stage for the highest scoring tenderers. Tenderers may not revise their tenders or fees at any point after the tender deadline. The contract will be awarded to the Most Advantageous Tender: the tender with the highest combined score against the published award criteria set out in the Evaluation Framework, applying the Scoring Schema attached to the ITT as Appendix C. 2. Award Criteria and Weightings Stage 1 Written qualitative questions 45% Fee 40% Stage 2 Presentation 15% 3. Stage 1: Written Tender Any suitably qualified supplier may submit a tender in response to the tender notice. Tenders must be submitted by electronic means only, via the Delta eSourcing portal , by 12:00 noon on Friday 31 July 2026. Tenders comprise: • Confirmation of the conditions of participation set out in the Evaluation Framework, which are assessed on a pass or fail basis. A fail on any condition excludes the tender from further assessment. • Responses to written qualitative questions Q1 to Q6, scored against the 0 to 5 scale in the Scoring Schema and weighted to a maximum of 45 points. A score of 0 or 1 on any question excludes the tender from further assessment. • A completed pricing schedule. The total evaluated fee is scored to a maximum of 40 points using the formula in the Scoring Schema. Each tenderer's Stage 1 total is the sum of its weighted qualitative score and its fee score, to a maximum of 85 points. 4. Intermediate Assessment and Selection for Stage 2 Following moderation of Stage 1 scores, FGCH will carry out an intermediate assessment under s.20(3) PA 2023 to select the tenderers proceeding to the presentation stage: • The two highest ranked tenderers by Stage 1 total will be invited to present. • If two or more tenderers are tied for second place (Stage 1 totals identical to two decimal places), all tied tenderers will be invited, so three or more may present. • Tenderers not invited to present will be notified promptly with feedback on their scores. They retain their Stage 1 scores but cannot be awarded the contract, and will receive an assessment summary when the contract award notice is published. 5. Stage 2: Presentation Invited tenderers will present to an evaluation panel comprising members of FGCH's Audit & Risk Committee on Monday 17 August 2026. The format, prescribed brief, agenda and scoring process are set out in Appendix D to the ITT. Presentations are scored against criteria P1 to P3, each weighted at 5%, to a maximum of 15 points. The presentation is a scored stage of the competition: it is not a clarification exercise and fees will not be discussed. Each presenting tenderer's final score is its Stage 1 total plus its presentation score, to a maximum of 100 points. The presenting tenderer with the highest final score is the Most Advantageous Tender, subject to the tie-break provisions in the Scoring Schema. 6. Award Decision, AGM and Standstill FGCH's standing orders require its statutory auditor to be appointed at the Annual General Meeting. The award decision is therefore subject to, and finalised by, the appointment of the successful tenderer as auditor at the AGM on Thursday 10 September 2026. Tenderers should note that the recommended firm will be named in the AGM papers, which are issued to FGCH's shareholding members in advance of the AGM and before assessment summaries are issued. Following the AGM, FGCH will issue assessment summaries to all assessed tenderers and publish a contract award notice. A standstill period of eight working days, beginning with the first working day after the contract award notice is published, will then apply. The contract will not be entered into before the end of the standstill period.

CPV: Accounting and auditing services

The lotProcurement structure

single lot · value published
Lot #1AwardedRenewal 5 yrsPublished value£430,000
Contract period: 1 Apr 2027 – 31 Mar 2032 (5 yrs) · up to 31 Mar 2034 with extensionsValue: £430,000 exc. VAT · £430,000 inc. VAT
Delivery: East of England
Extensions: A single, optional extension of 2 years to align with partner rotation requirements. If exercised, to be ratified by Board at the 2031 AGM

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 were scored
Quality: 60%Price: 40%
Published sub-criteria (3)
  • Qualitative Responses: 45%
  • Presentation: 15%
  • Fee: 40%
Published award criteria (3)
  • Fee: The total price to carry out the services for the initial 5 year term.
  • Qualitative Responses: The responses to the stage 1 qualitative questions
  • Presentation: The marks awarded (against a defined set of criteria) for the respondents eligible for stage 2, a presentation.
What this means for your bid
  • Price carries 40 of 100 points: a 10% discount moves about 4 points. The method statement decides this lot, not the discount.

Price arithmetic assumes straight proportional scoring; the tender pack may use another formula.

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
Awarded
Procurement threshold
Above threshold (FTS publication)
Regulatory regime
Standard
Commercial structure
Stand-alone contract (no framework)
Competition type
Competitive procedure
GPA / WTO covered
Unspecified in notice
Recurring procurement
Unspecified in notice
First published
4 Jun 2026, 17:28 BST
Last source update
11 Sept 2026, 08:32 BST
Award evaluation window
Submission end – 10 Sept 2026
Authority reference
FGCH 26-06/1
FTS notice number
2026/S 000-061751
Latest notice
Contract award notice (UK6)
Classification (CPV)
Accounting and auditing services
Delivery area
East of England (UKH2)
Official registry OCID
ocds-h6vhtk-06ae1e Find a Tender
How it runs
  1. The Procedure

This procurement is conducted as a Competitive Flexible Procedure under section 20 of the Procurement Act 2023. The procedure has been designed by First Garden Cities Homes as described in Appendix A to the ITT. It comprises two assessed stages: a written tender stage open to all suppliers, followed by a presentation stage for the highest scoring tenderers.

Tenderers may not revise their tenders or fees at any point after the tender deadline.

The contract will be awarded to the Most Advantageous Tender: the tender with the highest combined score against the published award criteria set out in the Evaluation Framework, applying the Scoring Schema attached to the ITT as Appendix C.

  1. Award Criteria and Weightings

Stage 1

Written qualitative questions 45%

Fee 40%

Stage 2

Presentation 15%

  1. Stage 1: Written Tender

Any suitably qualified supplier may submit a tender in response to the tender notice. Tenders must be submitted by electronic means only, via the Delta eSourcing portal , by 12:00 noon on Friday 31 July 2026. Tenders comprise:

  • Confirmation of the conditions of participation set out in the Evaluation Framework, which are assessed on a pass or fail basis. A fail on any condition excludes the tender from further assessment.
  • Responses to written qualitative questions Q1 to Q6, scored against the 0 to 5 scale in the Scoring Schema and weighted to a maximum of 45 points. A score of 0 or 1 on any question excludes the tender from further assessment.
  • A completed pricing schedule. The total evaluated fee is scored to a maximum of 40 points using the formula in the Scoring Schema.

Each tenderer's Stage 1 total is the sum of its weighted qualitative score and its fee score, to a maximum of 85 points.

  1. Intermediate Assessment and Selection for Stage 2

Following moderation of Stage 1 scores, FGCH will carry out an intermediate assessment under s.20(3) PA 2023 to select the tenderers proceeding to the presentation stage:

  • The two highest ranked tenderers by Stage 1 total will be invited to present.
  • If two or more tenderers are tied for second place (Stage 1 totals identical to two decimal places), all tied tenderers will be invited, so three or more may present.
  • Tenderers not invited to present will be notified promptly with feedback on their scores. They retain their Stage 1 scores but cannot be awarded the contract, and will receive an assessment summary when the contract award notice is published.
  1. Stage 2: Presentation

Invited tenderers will present to an evaluation panel comprising members of FGCH's Audit & Risk Committee on Monday 17 August 2026. The format, prescribed brief, agenda and scoring process are set out in Appendix D to the ITT. Presentations are scored against criteria P1 to P3, each weighted at 5%, to a maximum of 15 points. The presentation is a scored stage of the competition: it is not a clarification exercise and fees will not be discussed.

Each presenting tenderer's final score is its Stage 1 total plus its presentation score, to a maximum of 100 points. The presenting tenderer with the highest final score is the Most Advantageous Tender, subject to the tie-break provisions in the Scoring Schema.

  1. Award Decision, AGM and Standstill

FGCH's standing orders require its statutory auditor to be appointed at the Annual General Meeting. The award decision is therefore subject to, and finalised by, the appointment of the successful tenderer as auditor at the AGM on Thursday 10 September 2026. Tenderers should note that the recommended firm will be named in the AGM papers, which are issued to FGCH's shareholding members in advance of the AGM and before assessment summaries are issued.

Following the AGM, FGCH will issue assessment summaries to all assessed tenderers and publish a contract award notice. A standstill period of eight working days, beginning with the first working day after the contract award notice is published, will then apply. The contract will not be entered into before the end of the standstill period.

How it was run

Official notice
Run through: 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
Submission deadline
31 Jul 2026, 12:00 BST
Clarification deadline
24 Jul 2026, 12:00 BST
Submission channel
Official e-sourcing portal
Electronic submission
Allowed
Accepted languages
en
Detailed submission instructions & authority contactsFrom official release

Responses must be uploaded via the Delta esourcing system which can be accessed here: www.delta-esourcing.com/respond/25FS2P5736 ↗

Timeline

4 Jun 2026 → 1 Apr 2027 · 11 dates
  1. Planning notice published141 days ago
    4 Jun 2026, 17:28 BST
  2. Market engagement119 days ago
    26 Jun 2026, 23:59 BST

    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.

  3. Tender notice published114 days ago
    1 Jul 2026, 13:48 BST
  4. Next notice expected109 days ago
    6 Jul 2026, 23:59 BST
  5. Clarification questions by92 days ago
    24 Jul 2026, 12:00 BST
  6. Submission deadline85 days ago
    31 Jul 2026, 12:00 BST
  7. Award decision expected by43 days ago
    10 Sept 2026, 23:59 BST
  8. Assessment summaries sent43 days ago
    11 Sept 2026, 00:00 BST
  9. Latest notice published43 days ago
    11 Sept 2026, 08:32 BST
  10. Standstill ends31 days ago
    22 Sept 2026, 23:59 BST
  11. Today
    24 Oct 2026
  12. Contract startsin 159 days
    1 Apr 2027, 00:00 BST

Notice history

9 events · 3 releases on Find a Tender · since 4 Jun 2026
  1. Preliminary market engagement notice published
    4 Jun 2026, 17:28 BST
    UK2
  2. Tender notice published
    1 Jul 2026, 13:48 BST
    UK4
  3. Published value updated
    1 Jul 2026, 13:48 BST
  4. Status changed to active
    1 Jul 2026, 13:48 BST
  5. Procurement method changed
    1 Jul 2026, 13:48 BST
  6. Deadline published: 31 Jul 2026, 12:00 BST
    1 Jul 2026, 13:48 BST
  7. Contract award notice published
    11 Sept 2026, 08:32 BST
    UK6
  8. Status changed to complete
    11 Sept 2026, 08:32 BST
  9. Contract signature expected
    9 Oct 2026, 23:59 BST
    scheduled

Commercial outcome & contract awards

Published awards, contracts and bid statistics, not a forecast
Awards 1
Awarded value (inc. VAT) £430,0001 award inc. VAT; no net value published
Bids received 22 from SMEs
Awarded toValueDateStatus
Buzzacott LLP1 Apr 2027 – 31 Mar 2032 · up to 31 Mar 2034Extensions: A single optional extension of 2 years is available subject to mutual agreement.£430,000 inc. VAT10 Sept 2026standstill to 22 Sept 2026Standstill

Bid statistics published by the authority

BidsSMEVCSEValid bid range
2final-stage tenders · 7 at stage one20—

Contracting authority & participating public bodies

First Garden Cities Homes

Contracting authorityPublic authority - sub-central government GB-PPON: PJPX-6686-VBQQ Pioneer House, Norton Way South, Letchworth Garden City, East of England, SG6 1NYContact email

Bidders & participating suppliers

1 commercial party on the notice
  • BUZZACOTT AUDIT LLPAwarded supplierGB-COH: OC329687GB-PPON: PRXQ-7695-CDRV 130 Wood Street, London, London, EC2V 6DLContact email

Official documents & specifications (4)

Official links; attachments are not copied

Tender pack and attachments

  • Bidding documents and specifications tenderBidding documents and specificationsA 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 …

Notices published for this procedure