Income and Expenditure
Statement of income and expenditure
For the period 01/01/2025 to 31/12/2025
Donations are not income; see the Statement of Changes in Fund. Tap a line to see its details.
Notes01/01/2025 -
31/12/2025
31/12/2025
Income
Hadiyah (gift) received2,000
C2B1006 · Kabir Hossain 2,000
Other income6,000
02/09/2025 · Recorded by the office · journal no. 17216,000
Total income8,000
Expenditure
Administrative expenses68,500
20/01/2025 · Recorded by the office · journal no. 15183,000
24/01/2025 · Recorded by the office · journal no. 1520800
19/02/2025 · Recorded by the office · journal no. 15313,000
23/02/2025 · Recorded by the office · journal no. 15341,200
24/02/2025 · Recorded by the office · journal no. 153718,500
21/03/2025 · Recorded by the office · journal no. 15503,000
25/03/2025 · Recorded by the office · journal no. 15601,200
20/04/2025 · Recorded by the office · journal no. 15763,000
24/04/2025 · Recorded by the office · journal no. 1581800
20/05/2025 · Recorded by the office · journal no. 15993,000
24/05/2025 · Recorded by the office · journal no. 16062,200
19/06/2025 · Recorded by the office · journal no. 16293,000
23/06/2025 · Recorded by the office · journal no. 16361,500
19/07/2025 · Recorded by the office · journal no. 16623,000
23/07/2025 · Recorded by the office · journal no. 1670800
18/08/2025 · Recorded by the office · journal no. 16993,000
22/08/2025 · Recorded by the office · journal no. 1706800
17/09/2025 · Recorded by the office · journal no. 17473,000
21/09/2025 · Recorded by the office · journal no. 17491,200
17/10/2025 · Recorded by the office · journal no. 17903,000
21/10/2025 · Recorded by the office · journal no. 17981,200
16/11/2025 · Recorded by the office · journal no. 18433,000
20/11/2025 · Recorded by the office · journal no. 18521,500
16/12/2025 · Recorded by the office · journal no. 19183,000
20/12/2025 · Recorded by the office · journal no. 1925800
Bank & MFS charges4,451
26/01/2025 · Recorded by the office · journal no. 1521115
29/01/2025 · Recorded by the office · journal no. 1522185
25/02/2025 · Recorded by the office · journal no. 1540115
28/02/2025 · Recorded by the office · journal no. 1541185
27/03/2025 · Recorded by the office · journal no. 1562230
30/03/2025 · Recorded by the office · journal no. 156392
26/04/2025 · Recorded by the office · journal no. 1583115
29/04/2025 · Recorded by the office · journal no. 1585370
26/05/2025 · Recorded by the office · journal no. 1607115
29/05/2025 · Recorded by the office · journal no. 1611185
25/06/2025 · Recorded by the office · journal no. 1639230
28/06/2025 · Recorded by the office · journal no. 1643185
25/07/2025 · Recorded by the office · journal no. 1675230
28/07/2025 · Recorded by the office · journal no. 1677370
24/08/2025 · Recorded by the office · journal no. 1712115
27/08/2025 · Recorded by the office · journal no. 171692
23/09/2025 · Recorded by the office · journal no. 1756230
26/09/2025 · Recorded by the office · journal no. 1760185
23/10/2025 · Recorded by the office · journal no. 1801115
26/10/2025 · Recorded by the office · journal no. 1806185
22/11/2025 · Recorded by the office · journal no. 1860115
25/11/2025 · Recorded by the office · journal no. 1869370
22/12/2025 · Recorded by the office · journal no. 1934230
25/12/2025 · Recorded by the office · journal no. 194292
Total expenditure72,951
Surplus / (deficit) for the period(64,951)
Accumulated surplus / (deficit)
Brought forward at the start of the period(33,804)
Surplus / (deficit) for the period(64,951)
Carried forward to the balance sheet6(98,755)
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.
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Updated 18/10/2026, 8:43 AM.
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