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Abathwa Development Association

Dalilifa Burial Society

849 Mawabeni, Zimbabwe · admin@abathwa.com · 0789989619 · www.abathwa.com

Consolidated Report

Operational, Financial & Equity-in-Waiting Status — Dalilifa Burial Society

Reporting period: 1 January 20266 September 2026 · Issued 6 September 2026

1.Executive summary & operations review

Funeral assistance for members. Idle funds are invested to generate income and offset ongoing contributions.

During the period, 0 receipts totalling $0 were recorded against 1 payment totalling $100, leaving a movement of -$100. Capital mobilised to date stands at $0.

3.Equity-in-waiting

Equity-in-waiting is a notional, record-keeping measure of each member’s proportional capital contribution — cash and in-kind treated identically. It does not represent vested ownership and converts to formal equity only on the triggers defined in the SAFE agreement.

#MemberCashIn-kindTotalEquity-in-waiting
Totals$0$0$0100.00%

4.Consolidated cashbook

Receipts

Nothing recorded in this period.

Total receipts$0

Payments

  • 2026-07-13Investment into Isizwe Gold Mining Syndicate· Investment$100
Total payments$100
Total receipts$0
Total payments($100)
Net cash movement for the period-$100

5.Statement of profit or loss and other comprehensive income

Income

None recorded.

Total income$0

Expenses

Administrative expenses($100)
Total expenses($100)
Surplus for the period-$100

6.Statement of financial position

Assets

Bank — pooled capital account-$100
Total assets-$100

Liabilities

None recorded.

Total liabilities$0

Equity

None recorded.

Accumulated surplus-$100
Total equity and liabilities-$100

7.Statement of changes in equity

Opening accumulated surplus$0
Surplus for the period-$100
Members pooled capital at period end$0
Closing equity-$100

8.Trial balance

CodeAccountDebitCredit
1010Bank — pooled capital account$100
6000Administrative expenses$100
Totals$100$100

Prepared under IFRS from 1 posted journal entry in the period. Back to wing dossier