Hi, I represent a community cinema setup as a CIC. We recently co-hosted a charity fundraising event for two local charities with a local entertainer. We screened a film and it was followed by a Q&A session. We would like all ticket sales (minus booking/transaction costs and event expenses) to go to two charities. As the cinema we have collected the funds from those who have attended and now need to transfer those funds to the co-host so he can distribute them to the two charities after deducting some event expenses. How do we account for this in our books?