Cash flows
Statement of cash flows
For the period 01/01/2026 to 18/10/2026
Where the fund's cash came from in the period, and where it went.
Notes01/01/2026 -
18/10/2026
18/10/2026
Cash flows from operating activities
Qard Hasan loans disbursed to borrowers (19,74,200)
Hadiyah (gifts) received from borrowers9,500
Other income received800
Expenses paid(46,628)
Net cash from operating activities(6,44,603)
Cash flows from financing activities
Donations received8,94,000
Loans received from donors0
Loans repaid to donors(1,00,000)
Net cash from financing activities7,94,000
Net increase / (decrease) in cash and cash equivalents1,49,397
Cash and cash equivalents at the start of the period16,04,795
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
Lending to borrowers and recovering it is the fund's operating activity; donations and loans from donors are how it is financed. A transfer between the fund's own accounts moves no cash in or out.
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
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Updated 18/10/2026, 7:24 AM.
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