Nearly-charity accounts

JodieR

My client is a Ltd Company with a year-end of 30 April so the accounts are due by tomorrow at companies house.
They are genuinely a not-for-profit organisation and have applied for charitable status with the charities commission and although all their correspondence and conversations with the charities commission suggests that they will get the charitable status, they haven't yet received official confirmation. I believe that once charitable status is granted that it's usually backdated to the start of the company (2 years ago) and therefore they'll not need to pay corporation tax (I know they'll need to go through the process with HMRC to get exemption from corp tax, but we can't apply for this yet). So, I can't leave these accounts much longer - but should they include an accrual for corporation tax in case the charities commission don't grant them charitable status? Does it come under the 'post balance sheet events' rules?