Statutory reporting help please…Thanks

We are a medium sized international charity in the UK.
We have an ongoing employment tribunal case (in the UK). We have offered a settlement (which is of course lower than what the claimant is asking for) which the claimant is refusing to accept.

Our lawyers confirm that we are not in the wrong. We may agree to settle this (to avoid reputational damage) or take it further. We haven’t decided on this yet.

1. Do we need to make a provision in the accounts?
2. Do we need to disclose this in the accounts?

Please let me know the SORP section applicable, if you wish to advise.

Many thanks in advance.