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Abathwa Development Association

Dollar Club

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

Consolidated Report

Operational, Financial & Equity-in-Waiting Status — Dollar Club

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

1.Executive summary & operations review

Group savings club with peer-to-peer lending on a prepaid-interest basis. Interest is subtracted upfront, creating surpluses for the club.

During the period, 1 receipt totalling $30 were recorded against 1 payment totalling $480, leaving a movement of -$450. Capital mobilised to date stands at $30.

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
1Patience Bango Dube$30$30100.00%
Totals$30$0$30100.00%

4.Consolidated cashbook

Receipts

  • 2026-09-05Patience Bango Dube· club_contribution$30
Total receipts$30

Payments

  • 2026-08-03Investment into Isizwe Gold Mining Syndicate· Investment$480
Total payments$480
Total receipts$30
Total payments($480)
Net cash movement for the period-$450

5.Statement of profit or loss and other comprehensive income

Income

None recorded.

Total income$0

Expenses

Administrative expenses($480)
Total expenses($480)
Surplus for the period-$480

6.Statement of financial position

Assets

Bank — pooled capital account-$450
Total assets-$450

Liabilities

None recorded.

Total liabilities$0

Equity

Member capital — cash$30
Accumulated surplus-$480
Total equity and liabilities-$450

7.Statement of changes in equity

Opening accumulated surplus$0
Surplus for the period-$480
Members pooled capital at period end$30
Closing equity-$450

8.Trial balance

CodeAccountDebitCredit
1010Bank — pooled capital account$30$480
3010Member capital — cash$30
6000Administrative expenses$480
Totals$510$510

Prepared under IFRS from 2 posted journal entries in the period. Back to wing dossier