2 incorporated charitable companies (X & Y) combine - both have a year end of 31st March
A transfer document states X is acquired by Y at 00:00 1st April 2021
I believe it's better practice to quote 23:59 or 00:01 to distinguish the intention of end of the year or beginning of the the next but if it says 00:00 it could be either??
Y receives the assets - Does the donation show as income on 31st March or 1st April?