Thank you. I was trying Just Answer because my own web search hadn't shown anything.
Could I perhaps ask a follow up question, in case we are liable to corporation tax for the period before we were recognised as a charity:
During this period we entered into a contract for the purchase of a website, with payments to be made on a phased basis as the website was constructed. In the event this has meant part was paid during this period before we were recognised as a charity and part has been paid or is due later (by which time we were recognised as a charity). Would the part to be paid later, because it is part of a written contractual commitment, be accruable?
If so, this would be helpful as it would offset most of the income for the potentially taxable period.