Registration number: 07670465

UK Buildings and Land Limited

Contents

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

UK Buildings and Land Limited

Company Information

Directors

Ms S C Burrough Mr G R Wilson Ms M A Schmiedeke

Company secretary

Mr G R Wilson

Registered office

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

UK Buildings and Land Limited

(Registration number: 07670465)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	14,876,277	15,498,375
Current assets
Cash at bank and in hand		23,779	47,876
Creditors: Amounts falling due within one year	5	(604,904)	(710,433)
Net current liabilities		(581,125)	(662,557)
Total assets less current liabilities		14,295,152	14,835,818
Creditors: Amounts falling due after more than one year	5	(13,457,167)	(13,992,505)
Net assets		837,985	843,313
Reserves
Retained earnings		837,985	843,313
Surplus		837,985	843,313

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and 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 directors have not delivered to the registrar a copy of the Income and expenditure account .

Approved and authorised by the Board on 22 October 2026 and signed on its behalf by:
 

......................................... Mr G R Wilson Company secretary and director

UK Buildings and Land Limited

Notes to the Unaudited Financial Statements for the year ended 31 December 2025

1	General information

The company is a company limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

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 Board on 22 October 2026.

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 in pound sterling and rounded to the nearest £1.

Going concern

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Other grants

Grants received for capital purchases are treated as deferred income and credited to the profit and loss account over the expected useful life of the asset. Grants received for revenue expenses are recognised as other operating income.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

UK Buildings and Land Limited

Notes to the Unaudited Financial Statements for the year ended 31 December 2025 (continued)

2	Accounting policies (continued)

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:

Depreciation method and rate for tangible assets
Asset class	Depreciation method and rate
Freehold land	No depreciation
Freehold property	2% on cost
Property improvements	5% on cost
Fixtures and fittings	20% reducing balance
Computer equipment	33.3% reducing balance

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2024 - 1).

UK Buildings and Land Limited

Notes to the Unaudited Financial Statements for the year ended 31 December 2025 (continued)

5

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	310	290
Accruals and deferred income	597,145	697,597
Other creditors	7,449	12,546
	604,904	710,433

Creditors: amounts falling due after more than one year

	2025 £	2024 £
Due after one year
Deferred income	13,457,167	13,992,505

UK Buildings and Land Limited

Notes to the Unaudited Financial Statements for the year ended 31 December 2025 (continued)

6	Related party transactions

The two UK properties held by the company are leased at a peppercorn rent to Church of Scientology Religious Education College Inc for a period of 50 years.

Church of Scientology Religious Education College Inc shares similar aims with Church of Scientology National Affairs Office of Ireland and the relationship between these two entities arguably means that also Church of Scientology National Affairs Office of Ireland qualifies as a related party with regard to UK Buildings and Land Limited. One of the Ireland properties held by the company is leased at a peppercorn rent to Church of Scientology National Affairs Office of Ireland for a period of 50 years.

Church of Scientology Religious Education College Inc shares similar aims with Church of Scientology & Community Centre of Dublin the relationship between these two entities arguably means that also Church of Scientology & Community Centre of Dublin qualifies as a related party with regard to UK Buildings and Land Limited. One of the Ireland properties held by the company is leased at a peppercorn rent to Church of Scientology & Community Centre of Dublin for a period of 50 years.

Church of Scientology Religious Education College Inc shares similar aims with Scientology International Reserves Trust and the relationship between these two entities arguably means that Scientology International Reserves Trust also qualifies as a related party with regard to UK Buildings and Land Limited. A grant of
£4,708,478 was received in 2011 from Scientology International Reserves Trust, with a further grant of £13,000 received in 2019 and £11,988 in 2021.

Church of Scientology Religious Education College Inc shares similar aims with International Association of Scientologists and the relationship between these two entities arguably means that International Association of Scientologists also qualifies as a related party with regard to UK Buildings and Land Limited. A grant of £nil (2024: £nil) was received in the year from International Association of Scientologists, with £nil (2024: £nil) agreed to be received after the year end.

7	Financial instruments

Categorisation of financial instruments

2025 £

2024 £

8	Contingent liabilities

In the unlikely event that the property included in the accounts is sold in the future, the grant received would be repayable.