Charity Trustee reports

JakJak431

I have just started working for a charity and one of my first jobs is to do a trustees report, and have 2 queries

1. Prior to this year they have used a receipts and payments method [not very well]. This year they are using the accruals system due to expanding very quickly and having lots of different projects income currently is at £88,000 this year. Normally you show last year figures on the report, however I will not have these in the same format. Can I just show this years figures with a note to the accounts stating prior to this year the payment and receipts policy was used.

2. They have paid freelance workers/consultants during the year, I am unsure how I process this do I put this in the salary section or just under the expenditure and in the notes to the accounts state there were no paid staff.

Any help would be greatly appreciated as I can't seem to find the answer to this anywhere