@JamieG1
"(i) should the expense for building repairs be in our current year budget,"
Yes, record the repairs like they are any other 2024 expense.
"(ii) should I transfer the funds needed from unrestricted net assets as we can't pay for the repairs from the current year income?"
You don't need current year income to pay for the repairs, you just need to have adequate cash/financing. You also don't need to do anything with Unrestricted Net Assets (UNA) since that amount has already been reported as income. The repairs in 2024 will affect the amount added to UNA in 2024. If you had restricted funds in the equity section of your balance sheet for building repairs, that would change things.