Thank you again. What you say is very clear, and suitable for my level of understanding. I have created a second Control account for the Special account fund that does not become charity income. And for an expense related to one of the other Special accounts, I can see how a journal entry works. Journal entry was a new concept to me. A Special account now reminds me of Deferred revenue in a balance sheet.
As for the comment that you said you did not understand, it was not very clear.
I think I am still trying to work out how I would explain Special accounts as arriving through donations. Perhaps I could put the word “donation” in the title of the Control account - instead of the opaque Charity Commission term “Restricted Funds”, it could be called “Donations in Restricted Funds”.
Thank you again.