Balance Sheet
Statement of financial position (balance sheet)
As at 18/10/2026
Tap a line to see its details.
Notes18/10/2026
Assets
Cash in hand228,150
Cash in hand 28,150
Balance with banks & MFS217,26,042
City Bank 3,39,085
Islami Bank Bangladesh 5,85,750
Dutch-Bangla Bank 3,08,700
bKash 2,32,682
Nagad 21,600
Cash and cash equivalents217,54,192
Qard Hasan loans receivable310,03,025
Qard Hasan loans receivable - general7,23,850
Baitul Aman Jame Masjid, Palashpole QFCN90189,400
C1B1003 · Laila Bibi 10,000
C1B1004 · Rabeya Bibi 15,400
C1B1006 · Rehana Akter 10,000
C1B1008 · Fatema Begum 54,000
Kaliganj Bazar Jame Masjid QFCN90267,700
Baitun Noor Jame Masjid, Dumuria QFCN90355,450
Mirpur Baitul Mamur Jame Masjid QFCN90434,500
Chandanaish Kendriya Jame Masjid QFCN90598,050
C5B1001 · Fatema Akter 9,900
C5B1002 · Hasina Parvin 56,250
C5B1004 · Arifa Bibi 8,000
C5B1005 · Hasina Begum 12,600
C5B1006 · Sufia Parvin 11,300
Maijdee Bazar Jame Masjid QFCN90630,400
Shahporan Uposhohor Jame Masjid QFCN90768,750
Boalia Baitur Rahman Masjid QFCN90816,500
Pirgachha Bazar Jame Masjid QFCN90942,650
Gournadi Eidgah Jame Masjid QFCN9101,07,650
Trishal Purba Para Jame Masjid QFCN91172,500
Char Fasson Notun Bazar Masjid QFCN91240,300
Qard Hasan loans receivable - zakat1,35,050
Baitul Aman Jame Masjid, Palashpole QFCN90118,000
Baitun Noor Jame Masjid, Dumuria QFCN90322,500
Mirpur Baitul Mamur Jame Masjid QFCN90413,500
Maijdee Bazar Jame Masjid QFCN90622,500
Shahporan Uposhohor Jame Masjid QFCN90712,650
Boalia Baitur Rahman Masjid QFCN9086,900
Pirgachha Bazar Jame Masjid QFCN90910,000
Gournadi Eidgah Jame Masjid QFCN91010,800
Trishal Purba Para Jame Masjid QFCN91118,200
Qard Hasan loans receivable - earmarked1,44,125
Kaliganj Bazar Jame Masjid QFCN90210,875
Mirpur Baitul Mamur Jame Masjid QFCN90428,350
Shahporan Uposhohor Jame Masjid QFCN90712,000
Boalia Baitur Rahman Masjid QFCN90847,900
Pirgachha Bazar Jame Masjid QFCN90945,000
Less: Provision for doubtful loans3(44,226)
Total assets27,12,991
Liabilities
Loans from donors42,00,000
Rezaul Karim 1,50,000
Nasrin Sultana 50,000
Total liabilities2,00,000
Funds (net assets)
Qard Hasan Fund - general donations516,46,000
Alhaj Mokbul Hossain 6,00,000
QFDN1005 1,50,000
QFDN1014 1,50,000
Masud Rana 1,50,000
Mohammad Rafiq Uddin 1,45,000
Dr. Shirin Akhter 1,20,000
Sharmin Akter 1,20,000
Abu Bakar Siddique 80,000
Golam Mostafa 25,000
Salma Begum 14,000
Umme Kulsum 11,000
Fatema Tuz Zohra 9,000
Qard Hasan Fund - zakat57,23,900
Qard Hasan Fund - earmarked donations53,67,600
Tahmina Rahman 1,50,000
Jannatul Ferdous 1,50,000
Mahfuzur Rahman 77,000
QFDN1014 50,000
Nusrat Jahan Mim 35,000
Accumulated surplus / (deficit)6(2,24,509)
Balance at 31/12/2025(98,755)
Total funds25,12,991
Total liabilities and funds27,12,991
The notes below form an integral part of this statement.
Notes to the financial statements
1. Basis of preparation
- Prepared from the fund's double-entry ledger on the accrual basis, and presented in line with IFRS, adapted for a not-for-profit fund.
- Qard Hasan loans carry no interest, profit, fee or penalty. They are measured at the amount lent, less the amounts recovered and written off.
- Donations are not income: they are added directly to the fund. Zakat and earmarked donations are restricted funds and are kept separate.
- A loan lent from zakat or earmarked donations and written off is borne by that fund, as far as the fund holds it; any other is borne by the accumulated surplus.
- A provision for doubtful loans is set aside by how long each loan is overdue, on the whole of what it still owes: 1% not overdue; 5% 1-30 days overdue; 25% 31-180 days overdue; 75% 181-365 days overdue; 100% more than 365 days overdue. It is charged to the accumulated surplus; a zakat or earmarked fund is reduced only when a loan is written off.
- Loans from donors are repayable on request and are shown as current liabilities.
- Figures in brackets are negative.
2. Cash and cash equivalents
18/10/2026
Cash in hand
Cash in hand28,150
Total cash in hand28,150
Balance with banks & MFS
City Bank3,39,085
Islami Bank Bangladesh5,85,750
Dutch-Bangla Bank3,08,700
bKash2,32,682
Nagad21,600
Kaliganj centre bKash - QFCN902 - Kaliganj Bazar Jame Masjid84,325
Mirpur centre Islami Bank - QFCN904 - Mirpur Baitul Mamur Jame Masjid74,650
Maijdee centre bKash - QFCN906 - Maijdee Bazar Jame Masjid51,900
Pirgachha centre Nagad - QFCN909 - Pirgachha Bazar Jame Masjid27,350
Total balance with banks & MFS17,26,042
Cash and cash equivalents17,54,192
3. Qard Hasan loans receivable
Qard Hasan loans, at the amount lent less what has been recovered and written off, by the fund each was lent from; and how the total moved during the financial year.
18/10/2026
Qard Hasan loans receivable - general7,23,850
Qard Hasan loans receivable - zakat1,35,050
Qard Hasan loans receivable - earmarked1,44,125
Total loans receivable10,03,025
Less: Provision for doubtful loans(44,226)
Qard Hasan loans receivable, net9,58,799
Movement during the financial year
Balance at 31/12/20254,78,450
Add: disbursed19,74,200
Less: recovered(13,65,925)
Less: written off(83,700)
Total loans receivable10,03,025
Provision for doubtful loans during the financial year
Add: charged44,226
Provision for doubtful loans44,226
4. Loans from donors
Loans from donors, repayable to them on request.
18/10/2026
Balance at 31/12/20253,00,000
Add: received from donors0
Less: repaid to donors(1,00,000)
Loans from donors2,00,000
5. Qard Hasan Fund
Donations held permanently, by fund, and how each moved during the financial year. A loan lent from zakat or earmarked donations and written off is borne by that fund.
18/10/2026
Qard Hasan Fund - general donations
Balance at 31/12/202512,62,000
Add: donations received3,12,000
Transfers between funds72,000
Qard Hasan Fund - general donations16,46,000
Qard Hasan Fund - zakat
Balance at 31/12/20253,80,000
Add: donations received3,60,000
Less: loans written off borne by this fund(16,100)
Qard Hasan Fund - zakat7,23,900
Qard Hasan Fund - earmarked donations
Balance at 31/12/20252,40,000
Add: donations received2,22,000
Transfers between funds(72,000)
Less: loans written off borne by this fund(22,400)
Qard Hasan Fund - earmarked donations3,67,600
Qard Hasan Fund27,37,500
6. Accumulated surplus / (deficit)
The closing balance is the last line of the Statement of Income and Expenditure.
18/10/2026
Balance at 31/12/2025(98,755)
Surplus / (deficit) for the period(1,64,254)
Add: loans written off borne by the zakat and earmarked funds38,500
Accumulated surplus / (deficit)(2,24,509)
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Updated 18/10/2026, 7:24 AM.
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- AddressDhaka, Bangladesh