Can I defer a portion of grant income reported on a T4A? Received in 2025 but most of the work/expenses will take place in 2026

I received a research grant in 2025 which is reported on a T4A slip. I have been self-employed for 15+ years with accrual basis accounting and have been filing via T2125.

Is it possible to defer a portion of the grant income? I have a schedule which clearly shows the outgoing related expenses, 75% of which will be incurred in 2026. This also corresponds to when the work will take place.

If it is allowable, I know I should probably report the entire amount shown on the T4A, but how do I show the deferred amount on my T2125?