non profit expense in year 1, income in year 2

Our church has pre-paid for conference tickets in 2025, and our members will pay for the tickets in 2026.  Currently our Budget Vs. Actuals report (under the ministry category) shows the ticket cost in 2025 as a $2,000 expense.  Our 2026 Budget vs. Actuals report will show a $2,000 income in the ministry category (as people pay for the tickets), thus making our Expenses and Budget account inaccurate.  

How can I make the ticket purchase expense show in 2026, even though the tickets were actually purchased in 2025?  Essentually it will be a wash as people pay for the tickets, but if we don't move that expense into the 2026 it will look like we have $2,000 MORE in our budget.  

I have tried using accrual accounting, but this does not work in this case, as we are talking about our budget vs. actuals report and making the expense show in the 2026 budget category, so that as the income is recevied in 2026 it will cancel out the expense.