I have charity A who has merged with charity B. All money received from charity B has it's own bank account, is restricted and used in line with the original family members wishes. Charity A are long-term custodians of this money. Any donations will go into this fund and the money will go towards projects as per when the charity was operating individually.
My question is, does the money from Charity B need disclosing in the accounts as not being their money. Or can it be left to merge within the accounts. The accounts clearly show an income line in the notes.