[GNC] Using GnuCash with charity restricted and unrestricted funds, advice wanted

[Chris Green]

I am the treasurer of a very small parish church council in the UK.

We have to present separate accounts for restricted and unrestricted
accounts, this is a legal requirement and also required by our diocese.

At the moment restricted funds are, basically, building funds and are
kept in an interest paying savings account.  The unrestricted funds
are kept in a bank current account.

My problem is that many donations to the restricted account (e.g.
donations that the donor has specifically said must be for repairs of
the church roof) go into the bank current account and have to be
transferred from there to the building society account.

For the last couple of years I have separate GnuCash data for the
current account and the building society account, this has worked
reasonably well.  However we are now moving into a period of getting
the roof repaired and much more money will have to move via the
current account.

So, how should I deal with this using GnuCash?  I can see that I could
separate accounts into two hierarchies (in a single database) -
restricted and unrestricted with expenses and income for each, etc. 
However is it then possible to present separate end of year statements
for them?  This would simplify incoming donations which are all to a
single bank account.

Or are there other strategies which work better for this sort of
situation?

I emphasise that this is a small church, annual income is only of the
order of £5000 and we have no full-time or paid employees.  So the
solution has to be simple and manageable by part-time,
non-professional people.

-- 
Chris Green