Accounting for Gift of Building in Charity

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We are a small Charity which has been generously given the gift of a Building. There are no restrictions on our use of the building.
What would be the accounting entries for the Building? The Asset would go into the Fixed Assets at fair value but where does the Credit entry go?

https://www.accountingweb.co.uk/any-answers/accounting-for-gift-of-building-in-charity