Docusign En¥ÈlopÈ ID." 96B4DSDPA6DC4471-8644-AD79F4058AB9
Company registration number.. 06717649
Charity number.. 1127778
ANNUAL REPORT AND FINANCIAL
STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2021
THE FOUNDATION FOR
INTERNATIONAL
COMMUNITY ASSISTANCE
(UK)
(A Company Limited by
Guarantee)
MENZIES
BRIGH:TER THINKING

Docusign En¥ÈlopÈ ID." 96B4DSDPA6DC4471-8644-AD79F4058AB9
THE FOUNDATION FOR INTERNATIONAL COMMUNITY
ASSISTANCE (UK)
(A Company Limited by Guarantee)
CONTENTS
Page
R•f•r•n¢• and •dmlnl•tMtlv• d•l•ll• ol tho Cornp•ny. Its Tru•t•M and advl*•rn
Ch•lmi•n'* •t#t•m•nt
Tru•t•••' roport
Ind•pgnd•nt •XAmln•rf• r•port
stst•m•nt ol ff n•n¢l•l Actlvlil
Balanc• •hMt
Not•• to th• fln4n¢l•l •t•t•rn•nt•
10-16

Docusign En¥ÈlopÈ ID." 96B4DSDPA6DC4471-8644-AD79F4058AB9
THE FOUNDATION FOR INTERNATIONAL COMMUNITY
ASSISTANCE (UK)
(A Company Limited by Guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS
TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 DECEMBER 2021
R Scofleld
D MeGulr
P Weis8
J Gre8m¥ay
Comyny rogl•t•r•d
numbgr
Ce717649
Ch¥rlty regl•t•rod numb•r 1127778
R•9l•t•r•d offl¢•
Lynton House
7-12 fAwstoek Squaro
London
C1H 9LT
CoM￿nY •Krntary
C Zakrewsky
A¢¢ount•nts
M•nzi*J LLP
Chartered Ac¢ounlonts
Cenlrurn House
36 Station Road
Egham
Surroy
TW20 9LF
Soll¢ltor•
Cown9ton & Burling LLP
265 Strand
London
WC2R IBH
Ind•p•nd•nt Exarnln•r
Janice Matth8w9 FCA
M8nzies LLP
Chartered Accountants
Cgntrum House
36 Statson Road
Egham
Surr¢y
TW20 9LF

Docusign En¥ÈlopÈ ID." 96B4DSDPA6DC4471-8644-AD79F4058AB9
THE FOUNDATION FOR INTERNATIONAL COMMUNITY
ASSISTANCE (UK)
(A Company Limited by Guarantee)
CHAIRMAN'S STATEMENT
FOR THE YEAR ENDED 31 DECEMBER 2021
The ehalmian pr•wrt• h1• 8tatsmont forth* year.
2021 wa$ a good year for FINCA UK. W• hil a key rnSle8ton8 a8 our roeord•d income 8uwE8d £250,(hJO th• fv8t lrn•
•8 th6 fwjo on r8latk)n•hip bulldng and prrffjpoeting for new DPP)rtunh1ts8 do1￿￿ed result•. W• alw glft• In klnd anti
prfybcfio iupport in¢rea88 and ¢ndgd tho yéar In a laity 8tronu po$ibon. Mwh ol thè yèar wa8 8p¢nt tr¥Jik1mg relab"onthip&
wtth key pgrtn•r6, IdenttyiDg new oppJlunbU88 lo bulld 4 Btrong8r plpeline lor the futum.
It h 81•ts worth fiotlng that aa wdl th8 r8ts)rd8d Incom8 ¢)n th• FINCA UK annu41 a(%ounts, FINCA UK h88 helped lo
oecure oddllonal ￿ndIng from UK and Eurowan donorn, Includlng 8 olx-ffgurg k)&n to BMghlLlfe. FINCA'S $018r soug1
•nt•rpriw In Uganda, from an Indfvldu* mw donor In Janu￿ 2021, and almo41 UO,CO) In PTogramm• knd• for FINCA
Z•mbl• from a UK foundatknn In May 2021.
One of my por•oMI hl9hlKiht8 trom our Ihl• y•ar Indud•d • container ol p•rnollal prot•dv• •qulpmont In
th8 fomi of 1.5 mllllon m&ski, wNth we 8hipF4d to Uaand• to •upport th• com￿1? r•4)on8e. The mBBk8 wer8 uJ8d by
FINCA Uuando and BftohtLW• to keep our •taff and cllontl $8fo, 88 48 belno uwi In partnernN'p wilh the Min18try ol
Edue•llon, to Support r￿OpenIng of••uJndary 4¢lpx4• hpd beon cb••d for mu¢h rrfthè eounlry'i lo¢kdThvn.
A8 4￿loYa. we mult extend our grnltude to ￿1 ofwr partn•rn ond •upport8r8. Our l• al•0 dIrK￿Y Ilnk&d to th• hard
work of ourtwn. W• hav• made Some gL*yl progre88 Ihl• y•8r, and I would Ilk• io pornonalty thaf& th¢ whd• FINCA t•am
for thdr angr￿. eommltm•nl. and in driwryJ our m1801on foNi•rd.
Movlng h)rw8rf, we hop? lo contlnue our upward tr2i8ctuy. 8ecuT• rnor• fvndhg to •xp•nd FINCA'8 IrtTrort•nt
work •¢ro86 tho alobe nur alrn l• to croat• opportuni1188 that offer exduded peopb, particldarty women, n¢w opportunme
lo aEc•M finane• a$ well a6 lilHnhandna products and •ervI￿* •cro•8 de•n enorgy •olutknn8, w•terl•ttthti¢Trlhygl•ne
(WASHI, hgalth. agrir#Jfture, ond finandal technolcqy lflntKhl.
Thank you for your conlnu8d 8upport. Ploam rem•mber that w• 4MtayB neod new •upport•r• lo pte••• •h•r• our w(¥k
wRh your n•tsv0￿4. an
ot us Ilwe can 8hw• aiiy Inform#tk)n wrth your ¢>)n¢ad8.
Pwoi
Chalmwn
Page 2

Docusign En¥ÈlopÈ ID." 96B4DSDPA6DC4471-8644-AD79F4058AB9
THE FOUNDATION FOR INTERNATIONAL COMMUNITY
ASSISTANCE (UK)
(A Company Limited by Guarantee)
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DECEMBER 2021
Th8 Trustses pr¢s$nt Ih&lr annual report together with the financial ststements of the group 8nd the company. The
Foundaoon lor Intemational Community Asslstanco IUKI (also known as 'FINCA UK'I for the 1 January 2021 to 31
Decernb?r 2021. The Trustees confimi that the Annual Report and financi81 statements of the company comply wth th
current statutory requirements, thè requlrtmènts ol tho e¢mpany'$ governing doeurn•nt and th• prowsions of th¥ Statemont
of R•comm8nded Prath¢￿ ISORPI, applieablè to ¢harib"e$ preparing Ihoir 4ceounl$ in a¢eordan¢• with th9 Fln8ncl81
Repo￿Th9 StAndard applS¢abl• in the UK and Republic of Ireland IFRS 1021 leffectNe 1 January 20191.
Since the company qualifi8s as small under section 383, the stratsgie roport required ol m6dium and largo c¢mpanl
under The Companies Act 2006 Istrattsgic Report and Diroctort$ Rèportl R•gulalion$ 2013 1$ not rèqulrad.
STRUCTURE, OOVERNANCE AND MANAGEMENT
Con•tltutlon
The company is registered As A eharttabl¢ Company ￿MIl$d by gu8ranl¢o and 1$ 9¢￿M•￿ by o Mamorandum ond Arfdos of
Assoclalion last Amernd•d on 25 Sgptgmbgr 2019. The tharity was reg1s1gred with the Charity Comrni?sion on 29 January
Tru•t•
The lollowlng 88md as trustaes durfno ￿#r..-
P W•i>8, Chalr
R Scofield
D McGuiro
J Greenaway
Mglhod of •pptslntri•nt or •1gctlon of Tru•t•o•
The Chaflty appoints new Trustèes by carefully selocting th& functional skllls that are wuired for the developmént and thè
gov•rn8nc• of FINCA UK. Qu81if gd Tru?tss¥ arg appolntgd by general rejolutlon ol the mgmber¥ tho recommendation
tyfthè Tw¥lto$.
The Board ol Trustees, which must have at leost thTee mambers, provides governance and overslght ol th• Charty and
mè6ts at18ast thm times 8 yèar gnd moro ffwugntly If wquirad.
Organl¥•tlon•l Stru¢￿T•
FINCA UK supports thtr mission gnd ￿$10n of FINCA Intèrnatlonal, Inc., a not-for-profit corporatlon org#nis8d undaf tho law$
ol Iha Stata of Nèw Yoth with a deslgnation as a publie charfty undér saction 501lcl 131 of th• United Stats$ Internal
Revenue Code. Through its agency agreement with FINCA Intemabon81. Inc.. FINCA UK utilises the powerful net¢4ork and
outreach of FINCA to operate and deploy lunds in direct programs in 20 countrie6 across Africa, Eurasia. Latin America. the
Middle East and South Asia and to invost In companies that d•llver life*nhancing products and service$ In SLY koy areA5
lènergy, edue81ion, WASH 'w?¢er, $¥nitalitsn and hygiam,, ha8lth, #g￿￿￿ule, fintech) In 31 eountrles.
08JECTIVES AND ACTMTIES
Objects
The Charity's objects as set out In its Afticles are as followg'.-
The prevenb.on al￿ rèliel of povèrty and distress,
The advancement of global he81th and nuln'ts'on.
The prornotion of education, and
The proteclion and preJeNafjon ol Ihe natural 6nv¢ronment.
In each c8se Ihrough the creats'on and developtnent of lasting solution3 to inlractable S￿la1 problems impacting the INe5 of
low income individuals and families, and the communities in which they live.
Page 3

Docusign En¥ÈlopÈ ID." 96B4DSDPA6DC4471-8644-AD79F4058AB9
THE FOUNDATION FOR INTERNATIONAL COMMUNITY
ASSISTANCE (UK)
(A Company Limited by Guarantee)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2021
Pollel•i and obl•ctlv••
FINCA UK'8 mlsslon 45 to Impro￿ liv•llhood$ through $ustainabk8 m•rket￿¥sed solutlonB wlth the p)wer to radIC￿lY
transfomi the lives of disadvantaged people in low-inc¢Jrne countries. enabling them to bulld assets, r8i8g th•lr Ilwng
standaids, and creatè jobs for their local comrnunits'es.
FINCA do8$ thi8 by creating markets that offer axdudad poopl•, partreularfy w¢rn•n, ngw OPPOrtunits'gs to ￿￿e$S financ• as
well as life*nhanung products an¢t 8èrvleès Acro$$ cloan èneryy 801utiori8, watorl¥onltstionthygiene (WASHI, 8ducatlon,
health, agricuttu￿, and finandal tgchnology Ifint8chl.
M*ln *etlvlt1￿ undortak•n to fvrth•r th• charlty• purpo••• lor publle b•n•fft
FINCA UK provldes public benefit by provldiNg flnonelal $upport #nd no¢e￿ary grjnts to relalod organlsallons servlng the
advancement ol 118 objactives. which are th& provision of finanrAal services and Products to Individual and groups ol
trntrepraneurs and small ¥caie businesses. enabling these bu8ines6es to 8tart. grow, and dlversify. resulting In Iner888è$ In
f8mlly income, nutrition, employment and wellthing. Further, FINCA UK advanc8 its charltabla mimlon by providin9
finantral Support lo related organisatlon$ that ara we￿1￿9 to prowdo $USt8inabl* long-t•rm so￿tiCIn8 lo poverty that
empower people to improve their o%*n Ilvas &e¢gss lo non-finaw•l good# that Bre critical lor lrnprowng health and
wellbeing, increasing productivity and all&vlating poverty. Thij also indudes supporting organlsations Ihal aro W0￿￿ng wllh
VAfious soci81 •nt&rpfls98 le lever89e the power ol the privale sector to r8duce pov8ty In emerging m9rkets Around lh¥
worfd. FINCA UK afso provides public benefit by supporting Innovative 8olutions in off4rid energy, watèr and aanitstiort,
•dU￿tion, hgatth care and agricutture that address the challenges laced by vul￿rable populab"on$.
The Trustees have referr•d to tha Charity Carnmisslon's guidan* on publi¢ benefit when revlgwlng the chariV3 alms and
obl•cti￿5 And In planning future activitie$. In PBrti¢ul8r the Trustees have considered how planned activit￿5 will eontrfbut
lo tho 8im$ And objgclives they have set.
ACHIEVEMENTS AND PERFORMANCE
R•vl•w of 4dl¥ltl••
Publk Oulr••ch
The objoctSvo of thls aetivity was to raisg awargng8J about the lrnportanco ol financlal Induslon, the benefft8 01 soclol
entrepreneur¥hip and the need for venture philarlthropy.
Fundr•l•lng
Th• 8Ctiwty 8irned to ralse fiJnd5 In support of FINCA UK'S focus prograrns.. BrightLSfe, our Ugandan solar ènèrgy soelal
gnterpri99, and Ihg Lamp Library initiative. pro¥rridiDg solar lights lor schools to improve children's edu¢atth. Wa also raise
funds lor FINCA'S nth¢Nk of MIcrofinan￿ bank8, and FINCA Ven￿re$ Impact Invèstrnant Imi.
In•titut141n Bulldlr
The Board of Trustees developed a strategy for FINCA UK to maintain a minlmum wsl St￿¢bj￿ whSla r6¢ruit4n9 new Board
members and developin9 nèw rgl*on$hip$ th potonti¥l major ¢Jgriors.
Grant•
Th8 primary purposa olgranl oxpendilure w•$ to pro￿d* incre8$gd k)an ¢8pitsl and fund capital 8xpenBes.
Page 4

Docusign En¥ÈlopÈ ID." 96B4DSDPA6DC4471-8644-AD79F4058AB9
THE FOUNDATION FOR INTERNATIONAL COMMUNITY
ASSISTANCE (UK)
(A Company Limited by Guarantee)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2021
FINANCIAL REVIEW
Golno eort¢•rn
The Trustee8 have reported that FINCA UK had rè59Nè$ 01 £13.245 at 31 December 2021. The Trustees have consldared
the cash flow forecasts, budg•ts and oth8r fin8￿￿81 projections including the Support Comm￿ed by FINCA Int8rnth"onal,
Ine. and for this r$8s¢n beligve it Ss 8ppropriate to adopt the going concem basis in prepanng the annu81 report and
Aceounts. AlthoLigh th8 global p8nd8mic conlnues to create uncertainty across tha fundraising landscape, the58 reserves
118upport FINCA UK'S expenses for thè coming year. Currènt proj8¢tion$ are Jhowing that FINCA UK will be a strong
position and is expected to m•at all tha outgoings FINCA lnlom8ts.onal has budgeted for providing iniercompany support in
2022 if requlred.
Rl¥k m#nAg•m•nt
FINCA UK'& Board h89 ovarall Msponsibility for lh• •¥tsblithed and overslghl of the organlsatlon 5 d9k manag8ment
trarnewort. Resources and chang9$ In management are consklered lo be the charlty's prlncipal rlsks and the Board,
ther•for•, monitory these ragularly to mrtig8t8 the potential op8rational impact by taking approprrdtè aetion whgrg
nouss8ry.
Confllcts ol Int•r••ts
Th8 Board of Trustees ar• raquired to comply with their general duties and properfy dSsdose And conflicts ol Int8rosts that
may ri88 in Ihg cour¥¢ ol perforrning their dLrtie6. One rnember ol the Board of Trustses selves as an offle¥r of FINCA
InlematitsnAI, In¢. Thg reslricliong on (he actsvities ol the Board ol Trustees wthin the scopo ol activit￿$ performed for
FINCA UK will nol appty to the actlvlties wlthln the en￿110S whèr0 t￿Y servg or opgro19. Th9 Board wil conslder th888
relationships in its managemènt ol FINCA UK. Whtre g ¢onflid 1$ d￿l￿red or identified. the Twslees must declare
conflict ol intor8St imtnèdlataly and flag any po$$ib1l￿ty that personal or widgr Interests could influence derA3ion-maklng by
comrnunlcalng In wrftlng to Ihe Chair of the Tru8teeJ, or In the case of the Chair having th• conflict. to ono of tha other
Members ol the Board.
Prlnclpil aetlvltl••
In¢omlng R8sourc&$
In 2021 FINCA UK recelved £254,85112020'. £195,372) of tsnrestrlct8d lunds, including donatgd gf in-kind service3, from its
Ind￿'dual donors. In 2021. FINCA UK received support from FINCA Intemational. Inc, Services, performed as part ol th8
gganey 8groem6nt befv40en FINGA Intemational. Inc. and FINCA UK. includ8d management, accounlng and
rnarkgts'nglcommunicats'ong servKe8. Thig value ffom FINCA Internotional ha¥ not beon quantifièd lor inclu$irm in the
financial 5taternents.
In 2021 HNCA UK rg¢olv8d £5,49812020'. £54,210) of donor restricted fvnd8.
In 2021 the following grants wer8 mob￿rIed from UK and EU4a$ed fundern..
£79.477 In fundlng trom Comle R¢lial and J¢r$¥y Overseas Developmgnt IJODI to support upgrading FINCA
Zarnbia's agent banking n?Iy40rk, reaching urnder9¢￿ed population segments through financial technology
Innovation,
$100,000 loan from a private individual to BrightLife, FINCA'S solar •nergy social •nt•rpiis8 in Uganda.
Becausè thes¢ grants We￿ made diredy to FINCA enbb'es. as noted above, they ¢Jo not show as incom8 ijn FINCA UK
accounts.
Cost olgenèftating fvnds
In 2021 FINCA UK spent £51,98412020.' £38.3701 in luThJraising costs. the majority being tha cost of onb intsrmediate staff
membar.
Pw5

Docusign En¥ÈlopÈ ID." 96B4DSDPA6DC4471-8644-AD79F4058AB9
THE FOUNDATION FOR INTERNATIONAL COMMUNITY
ASSISTANCE (UK)
(A Company Limited by Guarantee)
TRUSTEES, REPORT (CONTINUED)
FOR THE YE4R ENDED 31 DECEMBER 2021
Charftabh ocIIThs
In ￿1, FINCA UK S￿￿1 £250,151 12020.. £99.9211 a8 dlrethd program expenJéb In lfv) FINCA pr(¥4rarnrr￿ ofBnoMLffo In
Ug8nd8, and FINCA lrnpa¢t Flnanco in Ugand#. Inrjuded In unr•#tn'dgd thaAtabl• actr¥Me& expend￿r￿a are £21,194
12020". £20,562) of 8UF%)Ort ￿•1*.
PLAN8 FOR FUTURE PERIOD8
FU￿r• d•v•l•pm•nts
GN•n thil 2021 •xp6r*n¢ed Bknllar reautt8 98 In prkjr y•af4. lh• 8o&rd eonlnued on a ￿rIte9Y DI do¥do￿r4
relaltonahlp• wllh Indfvldual• who mgy boc4m• mqi(¥ donorn, tru•lJ and loundatiorth and •$ w•ll ai malntaln
a mlnlmum ofexpen••8.
TRU8TEE8' REapoN8IBIUTIE8 8TATEMÉNT
The Tru•te¢8 (whD w• dlrector• of Th• Foundooon ol Int•malkJMI Commurlty A••18tanrA (UK) for tho wirpo••• of
¢￿panY lawl ar• r•wn8lbl8 for prep8rlng thè Tru8t8•1' Report and the fin•neial thtefn•nli in vx*rd4ntsk wlth qppllc4bl•
law ond Unrted KIn￿rn Attwntyng Standard8 (Untted Kinwlom Gen8r81ty A(Yepled A¢￿￿n￿￿9 Prgclc41.
Compary rnqulre4 Tnwt8e• to flnandal •lal•mènts lor I￿￿¢1•1 ymr, Undw ￿)MPanY tho
Tru8t¢•$ muit not approve lh• financ*al 6tatBrn8nta unle81 thgy ore Sa￿1￿8d that thgy q1¥6 • tru• ¥nd falr of the 8tate
ol affalr8 of tho che￿￿ble ￿)mpanY ind of th• Incomlno r8oourc•8 and ap￿Ic￿tIon of ioaourc*•, Includlng the Irthm• an¢J
•xP•MlttU￿, ofthe thadtsbl• Company lor th41 perlod. In pr•parlng th•w finan￿11 bt#larnent•, the Tnmteau arn roqutred to.,
•eleet 8Urtabte a¢wunUny poliw• and th8n apply them CAm•lthnty,'
ob••rye Ihe m•thod¢ and prfn¢4pl?I In the Charttio• SORP.,
make judgments and 8orountlng ••llmale• that are ro@s￿•blO 4nd prudent.,
pr•pare the financial Btat8rneDtb on thB going Co￿8M ba816 unf••g 1118 In•ppropdat• lo that th• eharllable
ompany wlll eorfnu• In t￿r￿on.
Tru•tee4 a￿ mPDn8ible for kee￿ng ad8quate a¢uunUn4 r•cord$ are $ufnc4•nt to and explain tho tharftable
r¥Jrnp8ny'• tr4n8acltons and dts¢496e wilh rea8iJnBble accufacy ot any tlmt the financial p0s￿on ef the ch8ntabtg company
enable them to enwre thal thB fin8na81 st8t*m8nl¥ cornply wrth lh¢ Compan￿6 Ad 2CII8. Th8y a￿ 8180 r•spondble for
•al•guarding the aJovtB of the Charttablts eompany h•nc• for taknng roaWna￿• •tsp• lor Ih? prnvenllon dete¢tlo
olfr¥ud and Olher irrogul8rlti88.
Approved by order
m8mb8f• board of TN•ts•• and •ign•J on thdr beholl by..
PW•l
Chairman
Date..
P¥J• 8

Docusign En¥ÈlopÈ ID." 96B4DSDPA6DC4471-8644-AD79F4058AB9
THE FOUNDATION FOR INTERNATIONAL
COMMUNITY ASSISTANCE (UK)
(A Company Limited by Guarantee)
MENZIES
INDEPENDENT EXAMINERS, REPORT
Ind•p•nd•nt •x•rnln8rf¥ report to th• Trusts•i ol Th• Foundatlon for Intorn•tlon•l Communlty A••l•tan¢•
IUKI I'th• Comp4nll
l report to the charty Tru8ts68 on my èxamination ofthe accounts ofthe Company for th8 year ended 31 Dècambtsr 2021.
R••pon•lblllllM ind bi•l• of mport
As th• Trust•99 of tho Company land its dI￿o￿Or$ for the purposas ¢f comp8ny1owl you are re8pon$lble forthe pr8paradon
of thè 8¢¢ounts in a￿0rd￿nCe wrth th8 requiremants olthe Compan508 Act 2006 Ilhe 20C6 Act'l.
Having satisfied myself that the ac£ounts of the Company are not required to be audrted under Part 16 01 the 2006 Act and
are eligibb for independent •xaminatson, I r¢port in reypect of my examination ol the Company's aecounts eatti8d out under
section 145 ol the Charities Act 2017 I'tre 2011 ACVI. In cdrylng out my 8xqmlna￿on I hav8 1011¢)￿d Ihé Dlro¢Uon¥ given by
th¢ ChAnty Commi$$ion undgr 3ection 14515llbl of the 2011 Aet.
Ind•p•nd•nl •x•mlngrf• •t4t•rn•nt
Sln¢e th• Companls grogs inMme •xeé•d8d £250.000 yoor •xomin•r rnusl be a mernber ofA body Ilstsd In ￿etIon 145 of
the 2011 Act. I confim that l am qu81if10d ¢0 und9rtske the examination because l am • mernber ol Th• Ingtitut• of
Chartered A￿OUntantS In Engl8nd and Wales , whlch is one of the listed bodies.
I have completed my Sxamination. I Confi￿ that no matters havo com• to my att•nlon In conn•¢tlon wilh Ihg exarnlnalon
glvlng eau59 to b?Ilevo'.
a¢wunting recordj were not kept In r•gp8Ct of tho Company 0$ requlr¢d by 8t¢tion 386 01 tho 2006 Act,. or
the accounts do not accord with thos6 r•cords." Of
the accounts do not comply with th8 accountlng requirementg of sgction 398 ol the 2006 Act other than Any
r8quiremenl that th8 aecounts 9ive J 'lrue and fair, view which Is not A mattor consid8r8d as part DI an Indoptrndonl
xamlnatlon., or
Ihg ￿￿O￿nts have not been prepared in aceordanc& wbth the rnèthods and prlndpl8$ ol the Statement of
Re¢ornmgnded Practice for accounting and r•porting by ¢harill¢¥ lapplicable lo tharil'es preparing thelr accounts in
accordan￿ with th8 Flnandal R•porting Stsndard applic3ble in the UK and Republic of Ireland IFRS 10211.
I hav8 no concèms and hav8 Come acr9¥3 no other matter5 in connectlon ￿th the examlnalon to vthSch att$nti¢n 8houkJ be
drawn In this report In ordor to enable a Proper understanding ol tha afLounts to be raached.
This report is rnode solely to the Company's Trustees. as a body, In ac¢ordane* with Part 4 of tho charities (Accounts and
Reports) Regulalons 2008. My work has been undertak?n $0 th8t I might $tste ¢0 the Company's Trustee$ those matt8rs I
am required to stats to thèm In an IndgP9ndgnt Examine¢s Report and for no other purpose. To the fullest oxlént pgrrnittgd
by 18w, I do not aee¢pt or 38surne responsibility lo anyone other than the Company and the Companys Tru$tse8 35 a bthly.
for my or for this report.
Dc¢u8*n￿ by..
Signe
jÉ￿l(L
Dated.. 27-Sep-2022
Janice
71...
Menzies LLP
Chartered Accountants
Centrum House
36 Station Road
Egham
Surrey
TW20 9LF
Pag6 7

Docusign En¥ÈlopÈ ID." 96B4DSDPA6DC4471-8644-AD79F4058AB9
THE FOUNDATION FOR INTERNATIONAL COMMUNITY
ASSISTANCE (UK)
(A Company Limited by Guarantee)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND
EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 DECEMBER 2021
Unr••trl¢t•d
fund•
2021
R••trlct•d
lund•
2021
Total
fund•
2021
Total
lund8
2Q20
N¢t•
Incomg Irom:
DOna￿On8 and legachrys
254,851
5.498
260,349
249.$82
Totsl Ineom•
204,861
6,498
260.345
249.582
Exp•ndltur• on..
Raisin9 lund3
Charitabl8 aGUM'tle8
61,984
257,48)
51,984
271,345
38,370
120,483
13.162
T¢tsl 8xp•ndltur•
309,487
13,862
323,329
158,853
Ngt rnovorn•nt In fvnd•
154,8161
18,3641
162,9801
90, 72•
R•¢onclllatlon of fund•:
Total funds brought fomard
Nèl movèmènt in fvndB
67.861
104,6161
76.226
182.9801
f14,504)
9Q,729
18,3641
Totsl fund• c•rrl•d forward
13,248
13.246
76,225
Th? Slotemenl ol financial aCtt¥￿&S Includ•s all gaini 3nd lo$$¢J rwnised In Ihe year.
The notes on pages 10 to 18 lorm part of these financ4al staternents.
Paga 8

Docusign En¥ÈlopÈ ID." 96B4DSDPA6DC4471-8644-AD79F4058AB9
THE FOUNDATION FOR INTERNATIONAL COMMUNITY
ASSISTANCE (UK)
(A Company Limited by Guarantee)
REGISTERED NUMBER: 06717649
BALANCE SHEET
AS AT 31 DECEMBER 2021
2021
2020
Cumt
Debtors
Cash 8t bonk and kn hand
8,377
89.344
10.322
16,322
77,721
Cr•dttor8.' duo wmhln ong y
12.077)
11,496)
N•t ¢urr•nt ••MI•
13,246
76,225
Total •u•t• I￿• ourr•nt Il•tslllll
1J.24
76.225
Total n•t ••J•ts
13.241
70.225
ChAdty fund•
R•8tricted
UnrootrK*•d hm
10
fo
8.384
87,861
13,246
Tot•1 lund•
13,246
76.225
Th• Cornpany wa• •nltknd to •xgmpYon frorn •LKlIt ••cllon 477 ofth• Compan1•• Act 2LTh.
The ffl•mbDrn h&vD Tr)1 rnquknd Iho cthmpury to obtaln an 4udtt fry lh• y￿r In qu••lon In •C¢Ord•n￿ wlth •¢ctk*n 47e
Compani•• Act 2￿.
Thè TnJ8tsei •c￿n￿l&dO• thelr f•&l￿81b1Imlt9 for ccffjplyhig wlth r•qulr•ment8 ol the Act wth rewct to •w)￿tIng
record• and pr•paraUon ol flnandal 8latements.
The fin8ndo18tat•mant¥ havè pTrp#r•d In aci4>rdarrA wKh tho pro¥i¥kn¥ aWlcabl• ID qnUtip# •ubJ8¢1 to the •mpll
mpaniei reglmo.
Th? fina#a•l
ts w•r• arprov•d aulhorkn•d for iMu• by the Tru•te•• and •llln•d on It¢•lr b8haifby.'
Datw.
Th• nota6 on page8 10 to 16 part rAtho8• fmanclal 81atoments.
Page 9

Docusign En¥ÈlopÈ ID." 96B4DSDPA6DC4471-8644-AD79F4058AB9
THE FOUNDATION FOR INTERNATIONAL COMMUNITY
ASSISTANCE (UK)
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
G•n•ral Infomiatlon
FINCA UK 13 a PriV8te charitable company, lirnited by guarantee. registered in Engtand and wa￿5, rtgl$tratson
number 06717849. The registored offiea is Lynlon Hou$8. 7-12 Tavistock Squaro. London, WC1H gLT. The charity
18 a Publlc Benefrt Ents"ty. D¢tsll$ of the company8 oporalongand actIV￿•S 8ro #01 out tho Tru¥tee8' Report.
Accountlng poll¢lg•
2.1 B••l• ol pr•p•ratton of flnan¢lil •tstgffl•nt•
The financial statements havo bèen prepared in accordance with thè charltt.es SORP IFRS 1021 . Accounting
and Reportlng by ChaTrties'. Statern8nt ol Racommandad Pr8CtiC8 applicable to chariU'es preparlng ththr
accounts in ac￿rdanCe wth th8 Flnandal Re*pO￿n9 Standard appllcablg in Ihg UK and Republic of Iraland
IFRS 1021 leffective 1 Janu&ry 20191. thg Finan￿al Reporting Standard applicable in the UK and Republic of
Ireland IFRS 1021 and th• ¢omp8ni9s Act 20C6.
Tho FOUnda￿On lor Inlern8tSonal Cthmmunlty Asslstance IUKI m￿1 tho defin￿On ol a puuic b&n8fft •nllty
under PRS 102, A53et3 and liabilities are Initi￿lY r•¢ognl•ed ot hl$lori¢o1 co* or IranBaction valu• unl&s$
oth•Mis8 $¢ated Sn the relevant accounting policy.
2.2 Golng ¢on¢•rn
It18 th8 Trustsa8 opinlon that b&&ed on avallable Mg•rvfrs and forneast ineome Ihot Ihe ¢h?rity will remaln
going etsncern for at least tr4elve months from tha ¢Yat• of approval ¢1 these flnanclal $tatsm8nts and the going
on¢ern basiB ol preparal'on ol tha gc¢ounts continue8 to be appropriate.
2.3 Incom•
I Inwme is re¢ogni38d once the Company ha3 entit￿ment to the income. it 1$ Protsab￿ that th8 Incom• will b
received and the amount of Income ree*ivablg Can bg rneasured reliably.
Glfts In kind donated lor di3tn'bution are included at Yaluatron and r8eogni8•d a$ ineorne when thoy ar•
dlstrfbutod to the projects. Gifts donated for resalè aro included 88 Incomè whèn Ihgy ore 601d.
Where the don&t8d go¢xl Is a fixèd 09¥gt. Y( l¥ measured at lalr value. unlesg rt is Improcucal to rneasure IhlB
reliabfy, in which cas9 the ￿?1 ol the itern to the donor Should b6 used. Tha gain is recogni$8d a8 income trom
donation$ and a corresponding amount Is Inclvded in tha approP￿at8 fixtd 8ss•t ¢4ass and deprerjatsd over
thg useful economic Nle In Accordance with thg ¢ornpanY$ 8¢¢tsun*'n9 polirAes.
On ￿ceIpt, donated profe$sional seNces and faulities aro recognised on th& basis of thè valug gf the glft to
th6 Company which is the amount rt would have been wllling to Pay to tsbtain $ervirn$ or facilities of equNalont
economic benefit on the open math•t a corresponding amount b thon r?￿gniSed in expenditure In thè period
QI rgceipt.
Incom¢ tsx recoverable In rela￿On to donalons reea6ved und•r Gift Aid or deeds of cy)venanl is recognig•d at
the lime of the donation.
Paga 10

Docusign En¥ÈlopÈ ID." 96B4DSDPA6DC4471-8644-AD79F4058AB9
THE FOUNDATION FOR INTERNATIONAL COMMUNITY
ASSISTANCE (UK)
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
A¢countlno polkl•J 1contlnu￿l
14 Exp•ndltur•
Expenditure 1$ recognls•d tyn¢• there Is a legal or constructive obligalon to transfer eeonomlc bangflt to a third
party, It Is probable that a transfer ol economic b6r￿fftS will bo r•quirèO in Sett￿M$nI and the amount ol the
obligalon b¢ measured reliably. Exp6nditura 1$ dassifiad by atts"vity, Thg COJts of each •cliwty ar8 mad6
up of th8 total ol dlrect costs and sharad eosts, in¢luding ¥upport costs Involved In undertaking each activty.
Dlrect costs attn'butable to a single actlvlty are allocated diredy to that activity. Shared costs whiGh contribu
to more than ono Actlvity and support costs whlch are nol attributabl& to 8 single activlty are Jpp?rtioned
bgts¥aèn thos¥ 8¢t1V￿leS on a ba3ig consistent wth Ihè use ol rg$our¢e$. Central ¥laff co31¥ are allocated on
lh8 basi$ of Iirne spent, and deproclatlon charg•s •llocÈtod on thg portt9n of th9 08¥91'$ use.
Exp8nditur8 on ral8ing lund$ In¢4ude¥ all eypenditure Incurred by the Company to ra188 fund8 for charitaty
purposes and Includ•8 eo$ts of all fundroislng acb'vitk8S events and non4haritsble trading.
Expenditure on charitable activities is incurrad on dir8cdy und•rt•king ¢h• o¢tsvitso1 whlth lurther tho
CompanV$ objectives. ag well as any associ8tèd support Costs.
All expendituro Is Induglvè of irrt¢tyvor8bl? VAT.
2.6 For•lgn ¢urr•n¢l••
FINCA UK transacts bu8iness wth FINCA Intèmation81, Inc. a$ well •$ in forgign tr)untrig$ where Ils programg
are located, uslng th6 loeal currandè$ of the8• ¢ountrie$. Tr8ng8ction$ in foreign currencies are recordod at
the rat8 of exchanga at tho date of the transaction. Balances denomlnated in foreigrs currencles at tha balanL*
sheet d8to Aro rgportgd at the spot r8leB Prevalllng at that date. Aceordingly. galns and108sg* from th8ng88 in
8xthang• raleg behveen the functional currency, and the currency In which the tr8n$lalJ'on is dgnorninatgd, are
rgcorded as lorelgn currency Irans8Ctlon galns or bs$o$. a$ appropriate, within the Statemenl ol Flnancial
Activitie8.
2.6 Ci•h at bank •nd In hand
C83h at bank and in h8nd indudag eash and short-term highty IiquKI In￿lmentS with a short rnaturtty ol thrne
months or la89 from tho dètè of •¢qui$ilitsn or O￿nIng of the depoglt or sSmllar account.
2.7 Ll•bllltl•• #nd provl•Son•
Llabilities arts raeogni58d when there iy sn obligats'on at the Balance Sheet date as a result ol è past event, il +$
probable thot a tran¥fgr of econornic benefrt wll be required In se￿emen¢ and the amount of thè $¢tUement
¢8n bo esty'mated reliably.
Liabilities racDgni#gd at tha •mount that Ihe Cgmpany anticipates it will pay to sotde tho dobt or thè omounl
It has r8cglv8d a$ 8dvaneéd paymgnts forthe goods or services k rnust prowd8.
2A FlnAncl•l In•trum•nts
Th• Company only has financial a$$ets and financsal liabilities of a kind that qualify ag balio financial
instruments. Basic financial instruments are initially rocognlsed at transaction v8lut and 5ub8equendy
measured at Iheir setdement value with the exeapkn.on ol bank loans which are subsequenuy measurod at
amoftised cost using tho $ffg¢tive inter￿t method.
Page11

Docusign En¥ÈlopÈ ID." 96B4DSDPA6DC4471-8644-AD79F4058AB9
THE FOUNDATION FOR INTERNATIONAL COMMUNITY
ASSISTANCE (UK)
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
A¢¢ounWng pollcl•• Icontlnuodl
2.9 Pgn•loni
The company oparatas a dofingd ¢ontn'bubon pension schemo and the pen8Son L*arge represents the amounts
payobK8 by tho ¢omp¥ny to the fund In respeci of tho yoar.
2.10 Fund ac¢ountlng
Gen8r81 funds aro unrèstricted funds which 8re availablo for use at the discretion of the Tnjstees In furthtsrtyn
of ¢h¥ g¥noral obje¢b'v*8 of the Company and which hav8 not b•gn doskjnatad for othér purpo*s.
Re8lricled funds are funds whlch are to be used In accordan¢9 With $peafic re$tridion¥ Imposed by donor8 or
which hava bo&n raisad by th• Cornp•ny f¢r portlwlar pu￿08¥$. The Costs ol raisin9 and admlnlstedng such
fvnds are chargad agaln8t thè spodfi¢ fvnd, Tho alm and use ol •ach restrfcted fiJnd18 set out In th• not•8 to
lh• firiandgl slatarn8ntS.
Incom• frorn don•tSon• ind l•gA¢l••
Unr••trlet•d
RMtrlct•d
lund•
2021
Total
lund•
2021
Total
fvnds
2020
2021
Don•fyon8
2S4,8S1
5,498
260.349
249.582
Tol812020
195,372
54,210
249,582
Afiaty•l• of •xp•ndltur• by aetlvltl•*
Actlvlti
undgrtok•n
dlrecty
2021
Support
¢o•ts
2021
Tot•1
fund•
2021
Total
funds
2Q20
Charitsblo expendiiure
250, 151
21,194
271.346
120,483
Total 2020
99,921
20,562
120,483
Page12

Docusign En¥ÈlopÈ ID." 96B4DSDPA6DC4471-8644-AD79F4058AB9
THE FOUNDATION FOR INTERNATIONAL COMMUNITY
ASSISTANCE (UK)
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
Indep•ndont •xamln•rf• r•mun•r•llon
2021
2020
Fe05 payable to the Company's independent exomlnor for th• ind•pgndpnl
examlnation of the Company6 8nnug18¢c¢unts
3,800
8t4ff ¢¢•t•
2021
2020
Wagas and 8alArles
Social Mcurity costs
Contributlon to deffin8d contrfbutlon pension scham•$
8J,060
7,741
1,319
92,690
5, 138
438
•2.120
98.264
The average number ofpersons •mployad by th¥ Company tho ￿Or wa$ a$ follo%Yg'.
2021
No.
2020
Empl¢)yS¢$
Tho numb•r ofemploy••• who80 wnployo$ benoffts lexcludlng employer pension cijstsl exceeded £80.000 was..
2021
No.
2020
No.
In th8 band £70,001- £80,CXJO
Tr￿￿0•. r•mun•rntlon ind •xp•n•
Durtng th& y*•r, no Tnth¥ received any remuneration OT Other benefftg (2020- £NIL).
During the year ended 31 Dec•mb#r 2021, no Trusta# bXPons88 hav• bèan Incurr8d (2020- £NIL).
Paga 13

Docusign En¥ÈlopÈ ID." 96B4DSDPA6DC4471-8644-AD79F4058AB9
THE FOUNDATION FOR INTERNATIONAL COMMUNITY
ASSISTANCE (UK)
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
Debtor•
2021
2020
Du• wlthln ong y•*r
thounts owgd by FINCA Companlos
8,377
8,377
Cr•dltor•". Am?unts f•lllng du• wlthln on• ymr
2021
2020
Oth?r cWit¢rg
2,077
1,496
P396 14

Docusign En¥ÈlopÈ ID." 96B4DSDPA6DC4471-8644-AD79F4058AB9
THE FOUNDATION FOR INTERNATIONAL COMMUNITY
ASSISTANCE (UK)
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
10.
3t*tsmont of fund•
8t•torn•nt ol fund•- curr•nt y••r
8al•nce It 31
D8comb•r
2021
Bal•n¢g •t 1
J•nu•ry 2021
Incom• Exp•ndllur•
Unrn•trl¢t•d ful￿#
G•nsrg1 Fund$- •ll fvnds
67.861
264.851
1309,4671
13.24$
Rulrlctsd fund•
FINCA Plus Lamp Library Projec¢
At8nburg Foundatron
8.384
18.3641
SNOB
8,364
0,498
113,8621
Totsl olfund•
76,226
260,349
1323,3291
13,246
St•t•m•ht of fvnds- p￿Or y•ar
Balance at
l Januery
2020
0131
December
2020
Incomg
Expendlture
General funds
144,390)
194372
(83,121)
67,861
R••trl¢t•d fund•
FINCA Plus Lamp Library Projaci
29.886
54,210
(T5, 732)
8.364
Totsl of fund
(14,504J
249,582
(158,853)
76.225
R•strlct•d funds
FINCA Plus- repreBents grants and donations made trom indlviduals and organisation$ who w8hed for their
nth'buts'ons lo be sp8ntto fijnd the Bright Life activities in U9anda. prowding acce5S to dean energy to low in¢om?
famillgs, as well as a so18r lantem le1￿l￿g prograrnme in Bchools. to improve children's educath)n.
Pagè15

Docusign En¥ÈlopÈ ID." 96B4DSDPA6DC4471-8644-AD79F4058AB9
THE FOUNDATION FOR INTERNATIONAL COMMUNITY
ASSISTANCE (UK)
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
11.
Anaty81• of n•t •#•ets botsv•en funds
An•lyJl¥ of n•t a•••ts b•iw•on fund•- ¢uff•nt y•*r
Unr••trlct•d
fund*
2021
Total
lund•
2021
CurT8nt aS88ts
Cr•ditors dug wythin one year
1S,322
12,0771
18,322
12,0771
Total
13,245
13,245
An•ly•l¥ ol n•t i•••t• b•(￿•Th lund•- prfor y••r
Unrestricted
funds
2020
Restn'cted
lunds
2020
Total
funds
2020
Current 83s8ts
Creditors due within on8 y88r
69.35T
(1.496)
8,364
77, 721
(1,496)
T()t•l
07,867
8,364
76,225
Pagg 18