Unrestricted and Restricted income#

These fields are found on the main SOFA - the income and expenditure account. We are interested in the column breakdown for Unrestricted and Restricted funds. Some charities may also use other column headings. The total of these should be the same as the total income - it's just another way of slicing this up. The data is only available for the current year - no breakdown of the previous year is available.

It will look like this in the accounts:

And should be recorded like this, with an "Other financial" type: