All income accruing to the charity, whether capital or income, must be included in the SoFA as soon as the conditions for recognition are met. Performance-related conditions may cause income to be deferred, as opposed to being recognised in full. Restrictions on the use of the income by a charity do not mean that unspent balances are carried forward. It is not the restriction that prevents their use, and any restricted income received but unspent at the year-end must be carried forward in the relevant restricted income fund. Notes to the accounts must give details of any income that has been deferred in the year and movements in the deferred income balances.