Registration number: 02681177

SOR Services (UK) Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Financial Statements	3 to 7

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 2024

	Note	2024 £	2023 £
Fixed assets
Tangible assets	5	-	710
Current assets
Debtors	6	1,330	4,133
Cash at bank and in hand		12,078	13,237
		13,408	17,370
Creditors: Amounts falling due within one year	7	(20,656)	(12,376)
Net current (liabilities)/assets		(7,248)	4,994
Total assets less current liabilities		(7,248)	5,704
Provisions for liabilities		(135)	(135)
Net (liabilities)/assets		(7,383)	5,569
Capital and reserves
Called up share capital	8	1,000	1,000
Retained earnings		(8,383)	4,569
Shareholders' (deficit)/funds		(7,383)	5,569

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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 23 October 2025
 

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

SOR Services (UK) Limited

Notes to the Financial Statements for the Year Ended 31 December 2024

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 23 October 2025.

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.

Going concern

Subsequent to the reporting date, the directors have resolved to commence the process of dissolving the Company. The decision was made as the Company has not undertaken any trading activities during the financial year and there are no future plans for the Company to carry out any business operations. The directors have therefore concluded that the Company no longer serves a continuing purpose within the group.

The financial statements have been prepared on a non-going concern basis, reflecting the directors’ intention to dissolve the Company in the near future. Accordingly, assets have been stated at their recoverable amounts and liabilities at the amounts expected to be settled prior to dissolution.

There are no material adjustments anticipated between the carrying amounts of assets and liabilities as at the reporting date and their expected realisable or settlement values prior to dissolution.

SOR Services (UK) Limited

Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)

2	Accounting policies (continued)

Audit report

The Independent Auditor's Report was unqualified. We draw attention to Note 2 in the financial statements, which indicates that subsequent to the year end, the directors have resolved to commence the process of dissolving the Company. As disclosed in that note, the financial statements have been prepared on a basis other than tje going concern basis as a result of this decision. Our opinion is not modified in respect of this matter.. The name of the Senior Statutory Auditor who signed the audit report on 27 October 2025 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.

Tax

The tax expense for the period comprises 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

SOR Services (UK) Limited

Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)

2	Accounting policies (continued)

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

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2023 - 1).

4	Intangible assets

	Other Intangible Assets  £	Total £
Cost or valuation
At 1 January 2024	350	350
Disposals	(350)	(350)
At 31 December 2024	-	-
Amortisation
At 1 January 2024	350	350
Amortisation eliminated on disposals	(350)	(350)
At 31 December 2024	-	-
Carrying amount
At 31 December 2024	-	-

SOR Services (UK) Limited

Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)

5	Tangible assets

	Plant & machinery etc. £	Total £
Cost or valuation
At 1 January 2024	4,850	4,850
Disposals	(4,850)	(4,850)
At 31 December 2024	-	-
Depreciation
At 1 January 2024	4,140	4,140
Charge for the year	710	710
Eliminated on disposal	(4,850)	(4,850)
At 31 December 2024	-	-
Carrying amount
At 31 December 2024	-	-
At 31 December 2023	710	710

6

Debtors

Current	Note	2024 £	2023 £
Trade debtors		-	3,121
Amounts owed by related parties		318	-
Other debtors		1,012	1,012
		1,330	4,133

SOR Services (UK) Limited

Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)

7

Creditors

Creditors: amounts falling due within one year

	2024 £	2023 £
Due within one year
Accruals and deferred income	20,656	12,376

8	Share capital

Allotted, called up and fully paid shares

	2024		2023
	No.	£	No.	£
Ordinary of £1 each	1,000	1,000	1,000	1,000

9	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.