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Registration number: 02681177

SOR Services (UK) Limited

Annual Report and Financial Statements

for the Year Ended 31 December 2022

 

SOR Services (UK) Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3 to 8

 

SOR Services (UK) Limited

Company Information

Director

Mr Steven Richard Hodkin

Registered office

42-44 Copthorne Road
Felbridge
East Grinstead
West Sussex
RH19 2NS

Auditors

Grant Sellers Limited
Bank Court
Manor Road
Verwood
Dorset
BH31 6DY

 

SOR Services (UK) Limited

(Registration number: 02681177)
Balance Sheet as at 31 December 2022

Note

2022
£

2021
£

Fixed assets

 

Intangible assets

4

10

29

Tangible assets

5

1,326

2,048

 

1,336

2,077

Current assets

 

Debtors

6

4,133

4,507

Cash at bank and in hand

 

25,815

33,368

 

29,948

37,875

Creditors: Amounts falling due within one year

7

(15,298)

(18,988)

Net current assets

 

14,650

18,887

Total assets less current liabilities

 

15,986

20,964

Provisions for liabilities

(254)

(395)

Net assets

 

15,732

20,569

Capital and reserves

 

Called up share capital

8

1,000

1,000

Retained earnings

14,732

19,569

Shareholders' funds

 

15,732

20,569

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the director on 30 September 2023
 

.........................................
Mr Steven Richard Hodkin
Director

 

SOR Services (UK) Limited

Notes to the Financial Statements for the Year Ended 31 December 2022

1

General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
42-44 Copthorne Road
Felbridge
East Grinstead
West Sussex
RH19 2NS

These financial statements were authorised for issue by the director on 30 September 2023.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in sterling which is the financial currency of the company and rounded to the nearest £1.

Audit report

The Independent Auditor's Report was unqualified. . The name of the Senior Statutory Auditor who signed the audit report on 30 September 2023 was Stephen Sellers , who signed for and on behalf of Grant Sellers Limited.

.........................................

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates,value added tax and other sales taxes.

Turnover from contracts for the provision of professional services is recognised by reference to the stage of
completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The
stage of completion is calculated by comparing costs incurred as a proportion of total costs. Where the outcome cannot be estimated reliably, turnover is recognised only to the extent of the expenses recognised that it is probably will be recovered.

 

SOR Services (UK) Limited

Notes to the Financial Statements for the Year Ended 31 December 2022 (continued)

2

Accounting policies (continued)

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Computer Equipment

Straight line over 5 Years

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class

Amortisation method and rate

Computer Software

Straight line over its useful life of three years

Going concern

The Director has a reasonable expectation that the entity has adequate resources to continue in operational existence for the foreseeable future and continues to be supported by Scientology International Reserve Trust, a related party. The entity therefore continues to adopt the going concern basis in preparing its financial statements.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2021 - 1).

 

SOR Services (UK) Limited

Notes to the Financial Statements for the Year Ended 31 December 2022 (continued)

4

Intangible assets

Other Intangible Assets
 £

Total
£

Cost or valuation

At 1 January 2022

350

350

At 31 December 2022

350

350

Amortisation

At 1 January 2022

321

321

Amortisation charge

19

19

At 31 December 2022

340

340

Carrying amount

At 31 December 2022

10

10

At 31 December 2021

29

29

 

SOR Services (UK) Limited

Notes to the Financial Statements for the Year Ended 31 December 2022 (continued)

5

Tangible assets

Plant & machinery etc.
£

Total
£

Cost or valuation

At 1 January 2022

6,018

6,018

At 31 December 2022

6,018

6,018

Depreciation

At 1 January 2022

3,970

3,970

Charge for the year

722

722

At 31 December 2022

4,692

4,692

Carrying amount

At 31 December 2022

1,326

1,326

At 31 December 2021

2,048

2,048

6

Debtors

Current

2022
£

2021
£

Trade debtors

3,121

1

Other debtors

1,012

4,506

 

4,133

4,507

 

SOR Services (UK) Limited

Notes to the Financial Statements for the Year Ended 31 December 2022 (continued)

7

Creditors

Creditors: amounts falling due within one year

2022
£

2021
£

Due within one year

Accruals and deferred income

15,298

14,588

Other creditors

-

4,400

15,298

18,988

8

Share capital

Allotted, called up and fully paid shares

 

2022

2021

 

No.

£

No.

£

Ordinary of £1 each

1,000

1,000

1,000

1,000

         

9

Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

2022
£

2021
£

Not later than one year

1,350

1,350

Later than one year and not later than five years

1,238

2,588

2,588

3,938

10

Related party transactions

Rental charges of £1,350 (2021: £1,768) were payable to the ultimate holding company. Other transactions with the ultimate holding company include costs within administrative expenses of £nil (2021: £1,820).


In the year a director of the company made a contrbituion to the company for accrued expenses of £4,540. These expenses had been paid by the director on behalf of the company in prior years and the costs had been accrued in the accounts. It was agreed that they would 'gift' these costs to the company. The amount is included within sales.

 

SOR Services (UK) Limited

Notes to the Financial Statements for the Year Ended 31 December 2022 (continued)

11

Parent and ultimate parent undertaking

The company's immediate parent is Church of Scientology Religious Education College Inc, incorporated in South Australia.

  These financial statements are available upon request from Companies House (UK). Its registered address is 225 Pulteney Street, Adelaide, South Australia 5000, Australia.