calling charity independent examiners

I have just taken over acting for a charity. Whilst the bottom of the balance sheet is not in deficit overall, there is a deficit on unrestricted funds. No mention of this is made anywhere in the accounts.

The trustees are of the opinion that this will right itself over 2-3 years, as they are currently making an annual surplus on the unrestricted activities.

Is it OK to follow this approach? Should it be disclosed in the accounts, I am thinking maybe in the trustee report, where they talk about availability of 3 months funding etc?

I am interested in the thoughts of any independent examiners on here.