Scientology in the UK: a status report

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Chris Owen

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Feb 2, 2002, 10:24:29 AM2/2/02
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Four years ago this week, I had a look at the Companies House files on
Scientology's corporate entities in Britain. I went back there this
week to see how things have changed. For anyone wanting to convert
the figures below into dollars or euros, the current exchange rates
are £1 = $1.41270 and £1 = EUR 1.63403.

Scientology's corporate structure in the UK
===========================================

Scientology in the UK is represented by seven corporate entities that
I know of:

* Church of Scientology (England and Wales)
* Church of Scientology Mission of Poole
* Church of Scientology Religious Education College Incorporated (aka
COSRECI)
* Dianetics and Scientology Mission of Bournemouth Limited (aka DSMBL)

In addition, a number of associated "front groups" also exist:

* Association for Better Living & Education
* Hubbard College of Administration (aka HCA)
* Greenfields Educational Trust
* Hubbard College of Administration (aka HCA)
* Narconon London
* Nesta Investments Ltd
* SOR Services (UK) Ltd

Compared with only a few years ago, however, it's clear that a pretty
severe winnowing has occurred. All of the following are now
dissolved, most between 1992-95:

* Church of Scientology Mission of Brighton Ltd
* Church of Scientology Mission of Leeds Ltd
* Church of Scientology Mission of York Ltd
* Church of Scientology of California
* Church of Scientology of the United Kingdom
* Dianetics and Scientology Mission of Chichester
* Dianetics and Scientology Mission of Southampton
* Dianetics Association Limited
* Hubbard Association of Scientologists Ltd
* Hubbard Explorational Company Ltd
* Scientology Library and Research Ltd
* Scientology Publications Ltd

There were also a number of unincorporated missions around the country
which no longer exist. Some of this represents tidying up (the
Hubbard Association of Scientologists Ltd was inactive for many years
prior to being put out of its misery in 1994), some represents
consolidation (as in the case of the Mission of Brighton - now part of
COSRECI) and some represents genuine failures (as in the case of the
Missions of Chicester, Leeds, Southampton and York, none of which now
exist).

The main Scientology body in the UK is COSRECI, a South Australian
corporation set up on 19 October 1976 which began activities in the UK
on 1 May 1977. It took over management of UK Scientology from the
Church of Scientology of California (which was subsequently
asset-stripped to prevent Larry Wollersheim from collecting his
settlement). It appears to have been set up as a vehicle for getting
back-door tax exemption in the UK, which was gained under reciprocal
UK-Australian tax rules.

COSRECI was probably only ever intended to be a temporary home for
Scientology's UK assets, until such time as charitable status under UK
law could be obtained. Church of Scientology (England and Wales) was
the intended recipient of this status (its statement of
incorporation constantly refers to it as "The Charity"). In 1999 the
Charity Commission rejected Scientology's application for charitable
status. As far as I know no appeal against this decision has yet been
lodged, or at least reported. In the meantime, Church of Scientology
(England and Wales) remains dormant.

One significant recent success for Scientology has been the
acquisition, in October 2000, of exemption from Value Added Tax (VAT,
the equivalent of the US General Sales Tax) which I assume was applied
to its members' "donations" and its own sales. Scientology had been
arguing about the issue with Customs & Excise and the VAT Tribunals
since at least 1974 but finally got its own way just over a year ago.
This means that, in terms of its tax privileges, it now has pretty
much the same privileges as have been awarded in the US. Charitable
status is the last major hold-out.

The Missions of Poole and Bournemouth are the last surviving
independently constituted orgs in Britain and have, I think, now
combined - the one at Bournemouth is no longer listed.
The others, in Birmingham, Brighton, East Grinstead, Edinburgh,
London, Manchester, Plymouth and Sunderland are all owned by COSRECI.
(One curiosity is that Scotland doesn't permit Scientology to call
itself a "church"; the Edinburgh org is officially and somewhat
ironically named the "Hubbard Academy of Personal Independence".) In
addition, there used to be a whole bunch of other missions around the
UK, at least 15; all are now apparently dead. Scientology's physical
footprint in the UK is now probably at its smallest since the 1970s.

Greenfields Educational Trust is the corporate name for Greenfields
School, the Scientology school in Sussex which uses Hubbard's
"educational technology". I haven't looked at its accounts yet. One
thing I have tried to find - in vain - has been some independent
assessment of the school's performance. It appears that it has so far
managed to avoid being subjected to a government inspection, unlike
virtually every other school in the county.

Narconon London is a new arrival. Quite how it relates to Narconon UK
(a separate organisation, and Scientology's only charitable entity) I
don't know - I'll have to look into this.

Nesta Investments and SOR Services (UK) are mysterious entities.
Nesta is actually the oldest Scientology entity in Britain, having
been established as long ago as 1962 for the purpose of the "holding
of investment properties". One of its three directors is listed as G.
R. Wilson, who I assume is Graeme Wilson of OSA UK. According to
Nesta's accounts for 2000, it's doing little actual business other
than a token £1,000 turnover in 1999 and 2000. COSRECI is revealed as
Nesta's major (only?) investor, holding £180,003 worth of shares.
Nesta is spending next to nothing but has major assets - in 2000,
£475,000 of fixed assets and another £393,346 of current assets. What
these assets are is not revealed by the accounts, but I suspect that
it's either some kind of market investment (perhaps in shares or
commodities), or otherwise Scientology's UK properties. The latter
would make sense - if a court case resulted in COSRECI's assets being
seized, the actual properties would thus be immune.

SOR Services (UK) is totally opaque. The COSRECI accounts reveal that
COSRECI holds £1000 worth of shares in SOR Services, whose business
activities are given as "provid[ing] bookkeeping services". It's been
suggested that SOR stands for Sea Org Reserve, Scientology's strategic
contingency fund, in which case SOR Services is presumably the body
which manages the UK element of the reserve. We already know from the
US IRS that there's a SOR Services (Cyprus) - Cyprus, like the UK
Channel Islands, is a well-known offshore haven for all kinds of murky
financial services.

COSRECI's accounts
==================

Scientology undoubtedly peaked in the UK in the late 1960s, when Saint
Hill was booming and Hubbard was still in residence. At that time,
the Saint Hill org alone was raking in over £50,000 a week - in the
year 1967-68, the Church of Scientology of California (as it was then)
recorded a total income of £1,076,018. In real terms that is probably
the most that Scientology has ever earned in the UK. 15 years later
in 1982, with the pound worth very much less, income was still only
£1,409,990. The figures have improved since then, with a major boost
in income following Hubbard's death in 1986. By 1988, turnover had
reached £5,262,466. It has remained at around the same level ever
since. The most recent figures show a turnover of £5,704,655 in 1999,
with an average turnover of £5,569,914 during the eight years between
1992 and 1999.

The figures in full are as follows (the returns for 1989-91 seem to
have been mislaid):

Year Turnover Expediture
1982 £1,409,990 £2,767,995
1983 £2,956,999 £2,750,005
1984 £2,630,541 £3,973,042
1985 £1,932,796 £2,332,860
1986 £2,781,407 £3,318,111
1987 £3,036,181 £2,147,901
1988 £5,262,466 £4,717,092
1989 ? ?
1990 ? ?
1991 ? ?
1992 £4,935,704 £6,661,193
1993 £5,026,035 £4,840,122
1994 £6,015,363 £5,523,557
1995 £5,678,380 £5,012,722
1996 £6,392,936 £4,518,250
1997 £5,652,482 £5,520,391
1998 £5,153,760 £5,411,336
1999 £5,704,655 £5,951,708

As the figures show, turnover and expenditure have been very close for
many years, with expenditure frequently exceeding income. However,
COSRECI is relatively asset-rich - in 1999 it had £10,071,267 in fixed
assets and £4,769,365 in current assets, as against liabilities of
£1,045,809 owed to creditors. This resulted in a net figure of assets
less liabilities of £13,794,823. COSRECI clearly has considerable
resources behind it.

Between 1992 and 1997, the accounts gave the number of employees and
the wages bill. Dividing one by the other gives some indication of
how much they are being paid on average - not surprisingly, it's a
pittance, well below the national minimum wage and below even state
unemployment benefit. (Yes folks, you would be better off unemployed
than employed by Scientology.) Staff pay is normally the largest
single cost element of a business, but Scientology seems to have
avoided this particular problem:

Year Employees Wages Average wage per
person per week
1992 453 £614,726 £26.10
1993 444 £596,492 £25.84
1994 445 £850,452 £36.75
1995 428 £667,826 £30.01
1996 426 £559,669 £25.26
1997 495 £600,935 £23.35

One curious aspect of the accounts is the huge amounts "due to
associated churches":

Year Assoc Churches
1982 £3,215,983
1983 £2,286,608
1984 £2,030,051
1985 £3,271,398
1986 £6,157,295
1987 £3,135,009
1988 £4,338,779
1989 ?
1990 ?
1991 ?
1992 £8,809,208
1993 £9,256,214
1994 £9,292,317
1995 £9,390,808
1996 £8,621,799
1997 £9,133,846
1998 £9,107,817
1999 £9,524,671

This presumably represents the flow of money to Scientology's overseas
entities, most likely the Church of Spiritual Technology which
formally owns Hubbard's works and "licenses" them to the rest of
Scientology. It's particularly noteworthy that the amounts "due to
associated churches" are considerably in excess of COSRECI's turnover
- typically between 130-180% of turnover. How is it financing this
deficit? A similar pattern, incidentally, exists in Narconon's
accounts - probably not a coincidence.

Scientology in Bournemouth
==========================

Only two Scientology missions in the UK have survived as independently
incorporated entities - those in the neighbouring towns of Bournemouth
and Poole on the south coast of England - but they appear to have
merged their operations, as the Bournemouth mission is no longer
listed as active by Scientology and all the action now seems to be in
Poole. The Dianetics and Scientology Mission of Bournemouth Limited
(aka DSMBL) was established in 1989 and started trading the following
year. However, it's evidently had a lot of financial problems. The
figures tell their own story:

Year Turnover Admin Exp Donations Assets Less
Liabilities
1989 0 0 0 0
1990 £34,278 £48,855
1991 £172,683 £187,250
1992 £413,176 £515,757 0 £316,149
1993 £335,659 £726,382 £190,444 £613,768
1994 £684,057 £542,995 £211,430 £959,111
1995 £925,050 £665,491 £224 £1,267,872
1996 £425,075 £342,589 £52,878 £1,412,518
1997 £299,404 £226,636 £4,284 £1,415,203
1998 £598,632
1999 £980,314

The mission's turnover peaked in 1995 as a result of advance payments
made by its members, but at the same time it suffered an extraordinary
99.9% drop in the amount of "donations". It also overspent
considerably on several occasions and was clearly lacking in terms of
financial management; its auditors refer to poor auditing processes
operating within the mission. One consequence of this was a hefty
fine of £45,695 for late VAT registration. The result through the
mid-90s was a rapidly escalating deficit, peaking in 1997 at
1,415,203.

In 1998 the mission sacked its auditors and, taking advantage of a
provision in the Companies Act, began submitting only "abbreviated
accounts". These are the absolute minimum a company can get away
with submitting (and then only if it meets certain criteria).
Unfortunately - and probably deliberately - the accounts no longer
include such mundane things as turnover and expenditure, but they do
show the deficit. This showed a drastic improvement - reduced by
£816,571 - but how this was achieved is nowhere explained. The
financial problems have evidently not been resolved, as the deficit
ballooned again by nearly £400,000 the following year.

The number of employees and their wages are also given for the first
five years of the accounts - I've calculated the average weekly wages
per employee:

Year Employees Wages Wages Per Employee
Per Week (52)
1989 0 0 0
1990 6 £5,540 £17.76
1991 21 £16,711 £15.30
1992 43 £59,685 £26.69
1993 60 £141,027 £45.20

Having posted these basic details, I'll post a separate analysis of
what I think they mean.

| Chris Owen - ronthe...@OISPAMNOyahoo.co.uk |
|---------------------------------------------------------------|
| THE TRUTH ABOUT L. RON HUBBARD AND THE UNITED STATES NAVY |
| http://www.ronthewarhero.org |

Rev. Norle Enturbulata

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Feb 2, 2002, 12:52:16 PM2/2/02
to
Good report, Chris. One of my Banker friends snickered about this one, and
when I asked what specifically caused it, he said, "You'll see." Those guys
are such a hoot!

"Chris Owen" <ronthe...@yahoo.co.uk> wrote in message
news:f758becc.02020...@posting.google.com...


> Four years ago this week, I had a look at the Companies House files on
> Scientology's corporate entities in Britain. I went back there this
> week to see how things have changed. For anyone wanting to convert
> the figures below into dollars or euros, the current exchange rates

> are Ł1 = $1.41270 and Ł1 = EUR 1.63403.

> than a token Ł1,000 turnover in 1999 and 2000. COSRECI is revealed as
> Nesta's major (only?) investor, holding Ł180,003 worth of shares.


> Nesta is spending next to nothing but has major assets - in 2000,

> Ł475,000 of fixed assets and another Ł393,346 of current assets. What


> these assets are is not revealed by the accounts, but I suspect that
> it's either some kind of market investment (perhaps in shares or
> commodities), or otherwise Scientology's UK properties. The latter
> would make sense - if a court case resulted in COSRECI's assets being
> seized, the actual properties would thus be immune.
>
> SOR Services (UK) is totally opaque. The COSRECI accounts reveal that

> COSRECI holds Ł1000 worth of shares in SOR Services, whose business


> activities are given as "provid[ing] bookkeeping services". It's been
> suggested that SOR stands for Sea Org Reserve, Scientology's strategic
> contingency fund, in which case SOR Services is presumably the body
> which manages the UK element of the reserve. We already know from the
> US IRS that there's a SOR Services (Cyprus) - Cyprus, like the UK
> Channel Islands, is a well-known offshore haven for all kinds of murky
> financial services.
>
> COSRECI's accounts
> ==================
>
> Scientology undoubtedly peaked in the UK in the late 1960s, when Saint
> Hill was booming and Hubbard was still in residence. At that time,

> the Saint Hill org alone was raking in over Ł50,000 a week - in the


> year 1967-68, the Church of Scientology of California (as it was then)

> recorded a total income of Ł1,076,018. In real terms that is probably


> the most that Scientology has ever earned in the UK. 15 years later
> in 1982, with the pound worth very much less, income was still only

> Ł1,409,990. The figures have improved since then, with a major boost


> in income following Hubbard's death in 1986. By 1988, turnover had

> reached Ł5,262,466. It has remained at around the same level ever
> since. The most recent figures show a turnover of Ł5,704,655 in 1999,
> with an average turnover of Ł5,569,914 during the eight years between


> 1992 and 1999.
>
> The figures in full are as follows (the returns for 1989-91 seem to
> have been mislaid):
>
> Year Turnover Expediture

> 1982 Ł1,409,990 Ł2,767,995
> 1983 Ł2,956,999 Ł2,750,005
> 1984 Ł2,630,541 Ł3,973,042
> 1985 Ł1,932,796 Ł2,332,860
> 1986 Ł2,781,407 Ł3,318,111
> 1987 Ł3,036,181 Ł2,147,901
> 1988 Ł5,262,466 Ł4,717,092


> 1989 ? ?
> 1990 ? ?
> 1991 ? ?

> 1992 Ł4,935,704 Ł6,661,193
> 1993 Ł5,026,035 Ł4,840,122
> 1994 Ł6,015,363 Ł5,523,557
> 1995 Ł5,678,380 Ł5,012,722
> 1996 Ł6,392,936 Ł4,518,250
> 1997 Ł5,652,482 Ł5,520,391
> 1998 Ł5,153,760 Ł5,411,336
> 1999 Ł5,704,655 Ł5,951,708


>
> As the figures show, turnover and expenditure have been very close for
> many years, with expenditure frequently exceeding income. However,

> COSRECI is relatively asset-rich - in 1999 it had Ł10,071,267 in fixed
> assets and Ł4,769,365 in current assets, as against liabilities of
> Ł1,045,809 owed to creditors. This resulted in a net figure of assets
> less liabilities of Ł13,794,823. COSRECI clearly has considerable


> resources behind it.
>
> Between 1992 and 1997, the accounts gave the number of employees and
> the wages bill. Dividing one by the other gives some indication of
> how much they are being paid on average - not surprisingly, it's a
> pittance, well below the national minimum wage and below even state
> unemployment benefit. (Yes folks, you would be better off unemployed
> than employed by Scientology.) Staff pay is normally the largest
> single cost element of a business, but Scientology seems to have
> avoided this particular problem:
>
> Year Employees Wages Average wage per
> person per week

> 1992 453 Ł614,726 Ł26.10
> 1993 444 Ł596,492 Ł25.84
> 1994 445 Ł850,452 Ł36.75
> 1995 428 Ł667,826 Ł30.01
> 1996 426 Ł559,669 Ł25.26
> 1997 495 Ł600,935 Ł23.35


>
> One curious aspect of the accounts is the huge amounts "due to
> associated churches":
>
> Year Assoc Churches

> 1982 Ł3,215,983
> 1983 Ł2,286,608
> 1984 Ł2,030,051
> 1985 Ł3,271,398
> 1986 Ł6,157,295
> 1987 Ł3,135,009
> 1988 Ł4,338,779


> 1989 ?
> 1990 ?
> 1991 ?

> 1992 Ł8,809,208
> 1993 Ł9,256,214
> 1994 Ł9,292,317
> 1995 Ł9,390,808
> 1996 Ł8,621,799
> 1997 Ł9,133,846
> 1998 Ł9,107,817
> 1999 Ł9,524,671


>
> This presumably represents the flow of money to Scientology's overseas
> entities, most likely the Church of Spiritual Technology which
> formally owns Hubbard's works and "licenses" them to the rest of
> Scientology. It's particularly noteworthy that the amounts "due to
> associated churches" are considerably in excess of COSRECI's turnover
> - typically between 130-180% of turnover. How is it financing this
> deficit? A similar pattern, incidentally, exists in Narconon's
> accounts - probably not a coincidence.
>
> Scientology in Bournemouth
> ==========================
>
> Only two Scientology missions in the UK have survived as independently
> incorporated entities - those in the neighbouring towns of Bournemouth
> and Poole on the south coast of England - but they appear to have
> merged their operations, as the Bournemouth mission is no longer
> listed as active by Scientology and all the action now seems to be in
> Poole. The Dianetics and Scientology Mission of Bournemouth Limited
> (aka DSMBL) was established in 1989 and started trading the following
> year. However, it's evidently had a lot of financial problems. The
> figures tell their own story:
>
> Year Turnover Admin Exp Donations Assets Less
> Liabilities
> 1989 0 0 0 0

> 1990 Ł34,278 Ł48,855
> 1991 Ł172,683 Ł187,250
> 1992 Ł413,176 Ł515,757 0 Ł316,149
> 1993 Ł335,659 Ł726,382 Ł190,444 Ł613,768
> 1994 Ł684,057 Ł542,995 Ł211,430 Ł959,111
> 1995 Ł925,050 Ł665,491 Ł224 Ł1,267,872
> 1996 Ł425,075 Ł342,589 Ł52,878 Ł1,412,518
> 1997 Ł299,404 Ł226,636 Ł4,284 Ł1,415,203
> 1998 Ł598,632
> 1999 Ł980,314


>
> The mission's turnover peaked in 1995 as a result of advance payments
> made by its members, but at the same time it suffered an extraordinary
> 99.9% drop in the amount of "donations". It also overspent
> considerably on several occasions and was clearly lacking in terms of
> financial management; its auditors refer to poor auditing processes
> operating within the mission. One consequence of this was a hefty

> fine of Ł45,695 for late VAT registration. The result through the


> mid-90s was a rapidly escalating deficit, peaking in 1997 at
> 1,415,203.
>
> In 1998 the mission sacked its auditors and, taking advantage of a
> provision in the Companies Act, began submitting only "abbreviated
> accounts". These are the absolute minimum a company can get away
> with submitting (and then only if it meets certain criteria).
> Unfortunately - and probably deliberately - the accounts no longer
> include such mundane things as turnover and expenditure, but they do
> show the deficit. This showed a drastic improvement - reduced by

> Ł816,571 - but how this was achieved is nowhere explained. The


> financial problems have evidently not been resolved, as the deficit

> ballooned again by nearly Ł400,000 the following year.


>
> The number of employees and their wages are also given for the first
> five years of the accounts - I've calculated the average weekly wages
> per employee:
>
> Year Employees Wages Wages Per Employee
> Per Week (52)
> 1989 0 0 0

> 1990 6 Ł5,540 Ł17.76
> 1991 21 Ł16,711 Ł15.30
> 1992 43 Ł59,685 Ł26.69
> 1993 60 Ł141,027 Ł45.20

Deomorto

unread,
Feb 2, 2002, 1:28:26 PM2/2/02
to
ronthe...@yahoo.co.uk (Chris Owen) wrote in message news:<f758becc.02020...@posting.google.com>...

nice job of ferreting out the info Chris - though it tends to make you
look a bit like a trainspotter.. I have some ideas on some of these
figures.


> Four years ago this week, ..snip..

I am surprised about the Pubs one closing. It was a good source for
New era to move money into and out of.

Are the missions indeed closed? It wouldn't surprise me at all but the
first three have been around a while - did they get corporately
subsumed or did they really shut their doors?


>
> One significant recent success for Scientology has been the
> acquisition, in October 2000, of exemption from Value Added Tax (VAT,
> the equivalent of the US General Sales Tax) which I assume was applied
> to its members' "donations" and its own sales. Scientology had been
> arguing about the issue with Customs & Excise and the VAT Tribunals
> since at least 1974 but finally got its own way just over a year ago.
> This means that, in terms of its tax privileges, it now has pretty
> much the same privileges as have been awarded in the US. Charitable
> status is the last major hold-out.

do you know the reasoning for the decision by any chance?

> (One curiosity is that Scotland doesn't permit Scientology to call
> itself a "church"; the Edinburgh org is officially and somewhat
> ironically named the "Hubbard Academy of Personal Independence".)

Are you sure this is a scottish decision - I was under the impression
that Hubbard realized that Scotland and the scots were not going to be
taken in by this "church" rubbish and therefore it should be called an
academy because that would appeal to the northern peoples.. that
advice from hubbie, BTW, is one of the best examples I have seen of
"we will call ourselves whatever we think will get us the best deal"
pieces in existence.
Its also why Tel Aviv org was never called a "church" when I was in.

>
> Greenfields Educational Trust is the corporate name for Greenfields
> School, the Scientology school in Sussex which uses Hubbard's
> "educational technology". I haven't looked at its accounts yet. One
> thing I have tried to find - in vain - has been some independent
> assessment of the school's performance. It appears that it has so far
> managed to avoid being subjected to a government inspection, unlike
> virtually every other school in the county.

Nothing like putting a word in the right ear..

>
> SOR Services (UK) is totally opaque. The COSRECI accounts reveal that
> COSRECI holds £1000 worth of shares in SOR Services, whose business
> activities are given as "provid[ing] bookkeeping services". It's been
> suggested that SOR stands for Sea Org Reserve, Scientology's strategic
> contingency fund, in which case SOR Services is presumably the body
> which manages the UK element of the reserve. We already know from the
> US IRS that there's a SOR Services (Cyprus) - Cyprus, like the UK
> Channel Islands, is a well-known offshore haven for all kinds of murky
> financial services.

SOR services are the little gnomes of the gatehouse. Indeed they are
the ones who are are in contact with the people at Kreditbank and BSL
and the other places.

It is, of course, no surprise that Scientology uses Cyprus - so does
the Russian mafia..

Who holds the mortgages? I thought it was SOR?

Love the website BTW

Cerridwen

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Feb 2, 2002, 3:05:24 PM2/2/02
to

"Chris Owen" <ronthe...@yahoo.co.uk> wrote in message
news:f758becc.02020...@posting.google.com...


> Four years ago this week, I had a look at the Companies House files

<Snip excellent data>

>
> One curious aspect of the accounts is the huge amounts "due to
> associated churches":
>
> Year Assoc Churches

> 1982 £3,215,983
> 1983 £2,286,608
> 1984 £2,030,051
> 1985 £3,271,398
> 1986 £6,157,295
> 1987 £3,135,009
> 1988 £4,338,779

> 1989 ?
> 1990 ?
> 1991 ?

> 1992 £8,809,208
> 1993 £9,256,214
> 1994 £9,292,317
> 1995 £9,390,808
> 1996 £8,621,799
> 1997 £9,133,846
> 1998 £9,107,817
> 1999 £9,524,671
>

> This presumably represents the flow of money to Scientology's
overseas
> entities, most likely the Church of Spiritual Technology which
> formally owns Hubbard's works and "licenses" them to the rest of
> Scientology. It's particularly noteworthy that the amounts "due to
> associated churches" are considerably in excess of COSRECI's
turnover
> - typically between 130-180% of turnover. How is it financing this
> deficit? A similar pattern, incidentally, exists in Narconon's
> accounts - probably not a coincidence.


It could represent the flow of money to overseas entities but usually
that money is paid out of the weekly FP (financial planning) as a top
priority rather than being billed.

What those figures could also represent is:

1. Money's owed by the Org's to the CLO's (continental liaison
office) and Int. Management for missionaire's fees and the training
of org staff at the CLO's or ITO (International Training Org).

Definition of mission: To handle downstat orgs and areas the Sea Org
simply gets in ethics. This is done in such a way as to enable the
org or area to get in tech, which makes it possible for them to get
in admin. In order to do this we send out missions. These have
unlimited ethics powers and enough force to accomplish their purpose
of getting in ethics. ( FO 228)

A mission is usually 2 or 3 trained missionaires and they are always
run by the SO.


If Int management thinks that an Org needs a mission sent in for
whatever reason that may be dreamed up, a mission from either the CLO
or Int Management, CMO, or RTC is sent into that org. The org is then
billed for those missionaires services. Some missionaires stay for a
week, others stay for 6 months to a year. The fees charged by the CLO
and Int Management are exorbitant. There is no way for the org to pay
for them on a weekly basis so the org is then billed for these
services. A certain percentage of the weekly FP would then go toward
paying that never ending debt.

The reason Narconon would have a similar type of bill is because they
have a similar set up. Except with the Narconon's the money owed
would be to Narconon Int., who would then funnel the money to ABLE Int
and then on to Upper Management. In the case of Narconon's, they
would not call it a "mission" per se but an inspection or some other
euphemism, but it's basically a mission.

Most of the Narconon training is now done at Narconon Arrowhead so the
outer Narconon's would have a debt with Narconon Arrowhead for
training of staff.

2. Monies owed for Books. For the UK churches this would most likely
be the Pubs Org in Denmark.

The orgs are sent tons of books that they never ordered violating the
C of S's own FP policies and the use of Purchase Orders. If a "New"
book or release of some tapes or other work of LRH is released or re
released the orgs are told they must have them on hand to sell at the
next event and to sell to the Scn public. They are then shipped these
books and billed for them. These payments are made from the HCO book
account. You can only image the type of "stat push" that occurs from
the Pubs Org and usually the orgs are overstocked on many of the LRH
properties.

3. Money to Flag- The orgs around the world are ordered to get staff
sent to the Flag Land Base for training. The ITO ( International
Training Org) trains Org staff on the OEC/FEBC course or other admin
type courses, while Flag "the Mecca of Technical Perfection" trains
outer org staff on "technical" or auditor and supervisor training.
This bill would also include cost of room and board as both Flag and
ITO will be housing and feeding these outer org staff.

{Please hold off on all rice and beans jokes}

Again the orgs are unable to pay for the prices of training staff at
Flag or ITO or the room and board on a weekly basis and they are
billed for these services. So another percentage of the org's weekly
FP would go to repaying this never ending bill.

4. Promo- The org already pays a percentage to Int Management for
promotional materials and promotional campaigns but the payment is not
necessarily current. Meaning the Int Management is billing each org
for their National promotional campaigns and the orgs are never able
to keep up with these exorbitant costs so a bill is constantly being
run up against the weekly payments.

Int management constantly keeps the orgs in debt. These debts do not
show up on the weekly "cash vs. bills ratio" stat as "intra org"
debts are not counted on the stats. However they have always been
counted on the Annual Report.


I'd like to thank you for your excellent post. More of this is needed
on ARS. I look forward to reading your analysis of all this data.

Cerridwen

mimus

unread,
Feb 2, 2002, 6:52:08 PM2/2/02
to
ronthe...@yahoo.co.uk (Chris Owen) wrote:

>Four years ago this week, I had a look at the Companies House files on
>Scientology's corporate entities in Britain. I went back there this
>week to see how things have changed. For anyone wanting to convert
>the figures below into dollars or euros, the current exchange rates
>are £1 = $1.41270 and £1 = EUR 1.63403.

Such steady figures as you give are probably due to cooking until
charbroiled, ala (Geneen's) ITT, and Enron, each with its own plethora
of subsidiaries to pass income, assets and debt around, for whatever
specific accounting need.


> | Chris Owen - ronthe...@OISPAMNOyahoo.co.uk |
> |---------------------------------------------------------------|
> | THE TRUTH ABOUT L. RON HUBBARD AND THE UNITED STATES NAVY |
> | http://www.ronthewarhero.org |

--
tinmi...@hotmail.com

I saw
many people
reduced to
incoherent babbling,
stripping off clothes,
crawling around on the ground,
banging heads, limbs and other body parts
against furniture and walls,
barking,
losing all sense of one's identity
and intense and persistent suicidal ideation.

--Declaration of Andre Tabayoyon

I'm an OT.--Lisa McPherson

If you imagine 40-50 Scientologists
posting on the Internet every few days,
we'll just run the SP's right off the system.
It will be quite simple, actually.

--Elaine Siegel, OSA INT (1996)

Case 5/BTLA/SP1/BAD

KSJ

(And, BTW: Xenu Xenu Xenu!)


-----= Posted via Newsfeeds.Com, Uncensored Usenet News =-----
http://www.newsfeeds.com - The #1 Newsgroup Service in the World!
-----== Over 80,000 Newsgroups - 16 Different Servers! =-----

Michael 'Mike' Gormez - www.taxexemptchildabuse.net

unread,
Feb 2, 2002, 8:00:20 PM2/2/02
to
In article <f758becc.02020...@posting.google.com>,
ronthe...@yahoo.co.uk (Chris Owen) wrote:

>Greenfields Educational Trust is the corporate name for Greenfields
>School, the Scientology school in Sussex which uses Hubbard's
>"educational technology".

During some browsing for a new page I came accross a 2nd Greenfields in
London as listed by ABLE:

Greenfields School
Priory Road - Forest Row
E Sussex RH18 53D
England
Phone: 011 44 342 82 2189
FAX: 011 44 342 82 5289
Director: Mark McQuade

Greenfields School - London
2a The Curve
London SW12 0RH
Phone: 011 441 81 7350 552
Fax: 011 441 81 7350 552
Director: Joanne McCullagh

http://www.able.org.uk/locator/uk-ap.htm


On that address is also listed a Bluesky Academy:

Bluesky Academy
Mrs P Desilva
2a The Curve
W12 0RH
020 87350552
http://www.kidsaroundtown.co.uk/countydetail.cfm?countyid=112&categoryid=1187


Bluesky Academy of Education and Arts
2a The Curve
Shepherds Bush
London W12 0RH
020 8735 0552
http://www.babydirectory.com/scripts/displayp.pl?schools

Mike Gormez
--
Scientology & Dianetics
Tax-exempt child abuse and neglect?
www.taxexemptchildabuse.net

Hartley Patterson

unread,
Feb 2, 2002, 5:52:51 PM2/2/02
to
Chris Owen:

> In
> addition, there used to be a whole bunch of other missions around the
> UK, at least 15; all are now apparently dead. Scientology's physical
> footprint in the UK is now probably at its smallest since the 1970s.

The CoS list of Missions at
http://www.smi.org/address/index.htm
still has two:
Dianetics And Scientology Mission of Bournemouth, Ltd.
Church of Scientology Mission of Hove, Ltd.
There were four in 1998.

Fascinating stuff this. Could the same research be done in other
countries?

--
"I think of my beautiful city in flames"
http://www.newsfrombree.co.uk
A medieval spreadsheet, enturbulating entheta and how to outrun
Thread. PGP ID 0xC27CDDDC

Roland

unread,
Feb 3, 2002, 3:44:44 AM2/3/02
to
I'd take any figures with a huge pinch of salt. The auditors they use do the
accounts based on the figures supplied to them. They are probably
Scientologists themselves. In other words, the figures will only show what
the Church fo Scientology wants to show for whatever their purposes. Take
the point about the huge sums of money that have gone into Scientology in
the UK from that offshore trust. Like they get a loan secured on their
property worth ten times what the property is worth. Now obviously if this
is going on then it is a case of money laundering They will make out on the
books that this money gets spent in the UK when you don't even see a lick of
paint in the orgs. They will have moved the money back to the US for illegal
purposes or channeled it into Sea Org reserves or Miscavige's personal
Litchgenstein accounts or whatever.

I reported this to the Inland Revenue twice but of course they did nothing.
--
Clear Cognition: "I am mocking up my own reactive mind" ~$40,000
OT8 cognition: "Now I know who I am NOT and am interested in
finding out who I am" ~$300,000

"Chris Owen" <ronthe...@yahoo.co.uk> wrote in message
news:f758becc.02020...@posting.google.com...

> Four years ago this week, I had a look at the Companies House files on
> Scientology's corporate entities in Britain. I went back there this
> week to see how things have changed. For anyone wanting to convert
> the figures below into dollars or euros, the current exchange rates

> are Ł1 = $1.41270 and Ł1 = EUR 1.63403.

> than a token Ł1,000 turnover in 1999 and 2000. COSRECI is revealed as
> Nesta's major (only?) investor, holding Ł180,003 worth of shares.


> Nesta is spending next to nothing but has major assets - in 2000,

> Ł475,000 of fixed assets and another Ł393,346 of current assets. What


> these assets are is not revealed by the accounts, but I suspect that
> it's either some kind of market investment (perhaps in shares or
> commodities), or otherwise Scientology's UK properties. The latter
> would make sense - if a court case resulted in COSRECI's assets being
> seized, the actual properties would thus be immune.
>
> SOR Services (UK) is totally opaque. The COSRECI accounts reveal that

> COSRECI holds Ł1000 worth of shares in SOR Services, whose business


> activities are given as "provid[ing] bookkeeping services". It's been
> suggested that SOR stands for Sea Org Reserve, Scientology's strategic
> contingency fund, in which case SOR Services is presumably the body
> which manages the UK element of the reserve. We already know from the
> US IRS that there's a SOR Services (Cyprus) - Cyprus, like the UK
> Channel Islands, is a well-known offshore haven for all kinds of murky
> financial services.
>
> COSRECI's accounts
> ==================
>
> Scientology undoubtedly peaked in the UK in the late 1960s, when Saint
> Hill was booming and Hubbard was still in residence. At that time,

> the Saint Hill org alone was raking in over Ł50,000 a week - in the


> year 1967-68, the Church of Scientology of California (as it was then)

> recorded a total income of Ł1,076,018. In real terms that is probably


> the most that Scientology has ever earned in the UK. 15 years later
> in 1982, with the pound worth very much less, income was still only

> Ł1,409,990. The figures have improved since then, with a major boost


> in income following Hubbard's death in 1986. By 1988, turnover had

> reached Ł5,262,466. It has remained at around the same level ever
> since. The most recent figures show a turnover of Ł5,704,655 in 1999,
> with an average turnover of Ł5,569,914 during the eight years between


> 1992 and 1999.
>
> The figures in full are as follows (the returns for 1989-91 seem to
> have been mislaid):
>
> Year Turnover Expediture

> 1982 Ł1,409,990 Ł2,767,995
> 1983 Ł2,956,999 Ł2,750,005
> 1984 Ł2,630,541 Ł3,973,042
> 1985 Ł1,932,796 Ł2,332,860
> 1986 Ł2,781,407 Ł3,318,111
> 1987 Ł3,036,181 Ł2,147,901
> 1988 Ł5,262,466 Ł4,717,092

> 1989 ? ?
> 1990 ? ?
> 1991 ? ?

> 1992 Ł4,935,704 Ł6,661,193
> 1993 Ł5,026,035 Ł4,840,122
> 1994 Ł6,015,363 Ł5,523,557
> 1995 Ł5,678,380 Ł5,012,722
> 1996 Ł6,392,936 Ł4,518,250
> 1997 Ł5,652,482 Ł5,520,391
> 1998 Ł5,153,760 Ł5,411,336
> 1999 Ł5,704,655 Ł5,951,708
>

> As the figures show, turnover and expenditure have been very close for
> many years, with expenditure frequently exceeding income. However,

> COSRECI is relatively asset-rich - in 1999 it had Ł10,071,267 in fixed

> assets and Ł4,769,365 in current assets, as against liabilities of
> Ł1,045,809 owed to creditors. This resulted in a net figure of assets
> less liabilities of Ł13,794,823. COSRECI clearly has considerable


> resources behind it.
>
> Between 1992 and 1997, the accounts gave the number of employees and
> the wages bill. Dividing one by the other gives some indication of
> how much they are being paid on average - not surprisingly, it's a
> pittance, well below the national minimum wage and below even state
> unemployment benefit. (Yes folks, you would be better off unemployed
> than employed by Scientology.) Staff pay is normally the largest
> single cost element of a business, but Scientology seems to have
> avoided this particular problem:
>
> Year Employees Wages Average wage per
> person per week

> 1992 453 Ł614,726 Ł26.10
> 1993 444 Ł596,492 Ł25.84
> 1994 445 Ł850,452 Ł36.75
> 1995 428 Ł667,826 Ł30.01
> 1996 426 Ł559,669 Ł25.26
> 1997 495 Ł600,935 Ł23.35
>

> One curious aspect of the accounts is the huge amounts "due to
> associated churches":
>
> Year Assoc Churches

> 1982 Ł3,215,983
> 1983 Ł2,286,608
> 1984 Ł2,030,051
> 1985 Ł3,271,398
> 1986 Ł6,157,295
> 1987 Ł3,135,009
> 1988 Ł4,338,779

> 1989 ?
> 1990 ?
> 1991 ?

> 1992 Ł8,809,208
> 1993 Ł9,256,214
> 1994 Ł9,292,317
> 1995 Ł9,390,808
> 1996 Ł8,621,799
> 1997 Ł9,133,846
> 1998 Ł9,107,817
> 1999 Ł9,524,671
>

> This presumably represents the flow of money to Scientology's overseas
> entities, most likely the Church of Spiritual Technology which
> formally owns Hubbard's works and "licenses" them to the rest of
> Scientology. It's particularly noteworthy that the amounts "due to
> associated churches" are considerably in excess of COSRECI's turnover
> - typically between 130-180% of turnover. How is it financing this
> deficit? A similar pattern, incidentally, exists in Narconon's
> accounts - probably not a coincidence.
>
> Scientology in Bournemouth
> ==========================
>
> Only two Scientology missions in the UK have survived as independently
> incorporated entities - those in the neighbouring towns of Bournemouth
> and Poole on the south coast of England - but they appear to have
> merged their operations, as the Bournemouth mission is no longer
> listed as active by Scientology and all the action now seems to be in
> Poole. The Dianetics and Scientology Mission of Bournemouth Limited
> (aka DSMBL) was established in 1989 and started trading the following
> year. However, it's evidently had a lot of financial problems. The
> figures tell their own story:
>
> Year Turnover Admin Exp Donations Assets Less
> Liabilities
> 1989 0 0 0 0

> 1990 Ł34,278 Ł48,855
> 1991 Ł172,683 Ł187,250
> 1992 Ł413,176 Ł515,757 0 Ł316,149
> 1993 Ł335,659 Ł726,382 Ł190,444 Ł613,768
> 1994 Ł684,057 Ł542,995 Ł211,430 Ł959,111
> 1995 Ł925,050 Ł665,491 Ł224 Ł1,267,872
> 1996 Ł425,075 Ł342,589 Ł52,878 Ł1,412,518
> 1997 Ł299,404 Ł226,636 Ł4,284 Ł1,415,203
> 1998 Ł598,632
> 1999 Ł980,314
>

> The mission's turnover peaked in 1995 as a result of advance payments
> made by its members, but at the same time it suffered an extraordinary
> 99.9% drop in the amount of "donations". It also overspent
> considerably on several occasions and was clearly lacking in terms of
> financial management; its auditors refer to poor auditing processes
> operating within the mission. One consequence of this was a hefty

> fine of Ł45,695 for late VAT registration. The result through the


> mid-90s was a rapidly escalating deficit, peaking in 1997 at
> 1,415,203.
>
> In 1998 the mission sacked its auditors and, taking advantage of a
> provision in the Companies Act, began submitting only "abbreviated
> accounts". These are the absolute minimum a company can get away
> with submitting (and then only if it meets certain criteria).
> Unfortunately - and probably deliberately - the accounts no longer
> include such mundane things as turnover and expenditure, but they do
> show the deficit. This showed a drastic improvement - reduced by

> Ł816,571 - but how this was achieved is nowhere explained. The


> financial problems have evidently not been resolved, as the deficit

> ballooned again by nearly Ł400,000 the following year.


>
> The number of employees and their wages are also given for the first
> five years of the accounts - I've calculated the average weekly wages
> per employee:
>
> Year Employees Wages Wages Per Employee
> Per Week (52)
> 1989 0 0 0

> 1990 6 Ł5,540 Ł17.76
> 1991 21 Ł16,711 Ł15.30
> 1992 43 Ł59,685 Ł26.69
> 1993 60 Ł141,027 Ł45.20
>

Dave Bird

unread,
Feb 24, 2002, 5:12:48 AM2/24/02
to
In article<cde9ed89.02020...@posting.google.com>, Deomorto

<deom...@my-deja.com> writes:
>Are the missions indeed closed? It wouldn't surprise me at all but the
>first three have been around a while - did they get corporately
>subsumed
(Brighton did)

>or did they really shut their doors?
(4 or 5 others simply collapsed)

In article<MPG.16c67e014...@news.freeserve.net>, Hartley


Patterson <hpt...@daisy.freeserve.co.uk> writes:
>The CoS list of Missions at
>http://www.smi.org/address/index.htm
>still has two:
>Dianetics And Scientology Mission of Bournemouth, Ltd.

>Church of Scientology Mission of Hove, Ltd.

These are what we refer to as Brighton (the bigger city next
to Hove where the activity is) and Poole (the smaller town
next to Bournemouth where the activity is)

>There were four in 1998.

There were 7 or 8 in 1990.

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

In article<f758becc.02020...@posting.google.com>, Chris Owen


<ronthe...@yahoo.co.uk> writes:
>Four years ago this week, I had a look at the Companies House files on
>Scientology's corporate entities in Britain. I went back there this
>week to see how things have changed. For anyone wanting to convert
>the figures below into dollars or euros, the current exchange rates

>are Ł1 = $1.41270 and Ł1 = EUR 1.63403.

Thanks for this extensive research. I'll try to relate it to what I
know of Scn's practical activity.


The Dianetics book was released in early 1950, by spring 1951 he was
looking for Don Purcell to bale him out, by spring 1952 he was bailing
out of that with Mary Sue and writing the first scientology book "a
history of man". That September Ron and MarySue came to London. They
were at first provided by a follower with a rented house in Maida Vale.
In December HASI opened up a shop in west London. In 1955 he was back
in premises near Kensington Gardens while HASI continued in Maida Vale.

In October 1958 Ron flew back to London, to HASI's new offices
on Fitzroy Street. Fitzroy Square, continuing southwards
as Charlotte Street, forms "Fitzrovia", just west of the main
Tottenham Court Road, where the present London office is located;
it has been pointed out to me as we walked to demos along that route.
Shortly afterwards, Ron bought Saint Hill Manor with his members'
money, which was (prior to the ship or the Flag Land Base) effectively
"Flag", the place where the commodore hung his navy cap.


Seen from a leadership viewpoint, CofS in Britain is headquartered
at Saint Hill, and has certain practical sections near to Saint Hill
including the Narconon front and a Scientology School. The rest is
somewhat less favoured "outer orgs". There is an office in
the capital (London) and another in the third city of England
(Manchester), which are fairly expensive freehold shop-units, though
only in medium-rental areas. There has been an Org in Birmingham
almost as long, though never freehold, and until recently either
well outside the centre or in a rough old part of the centre.

Beyond that is a more nebulous area. Things called missions were
formerly called by the more accurate name "franchises." Scientology
is a quack-psychotherapy sold as $2200 courses. The proper procedure
followed since, I presume, the re-organisation of missions in 1982,
is that keen Scientologists would buy a franchise in this
profit-making marketing organisation, and pay franchise fees up-line.
For this purpose a series of companies were established throughout
Britain which would embody the franchises. If they grew large and
profitable enough, they would have the "honour" of being absorbed
as a directly controlled Org of the CofS.

Brighton did make the transition and the company was "successfully"
wound up. The others mostly collapsed and the companies closed
due to collapse, except Poole/Bournemouth which either still
exists or has been absorbed at below quota.

>
>Scientology's corporate structure in the UK
>===========================================
>
>Scientology in the UK is represented by seven corporate entities that
>I know of:
>
>* Church of Scientology (England and Wales)
>* Church of Scientology Mission of Poole
>* Church of Scientology Religious Education College Incorporated (aka
>COSRECI)
>* Dianetics and Scientology Mission of Bournemouth Limited (aka DSMBL)
>
>In addition, a number of associated "front groups" also exist:
>
>* Association for Better Living & Education
>* Hubbard College of Administration (aka HCA)
>* Greenfields Educational Trust
>* Hubbard College of Administration (aka HCA)
>* Narconon London
>* Nesta Investments Ltd
>* SOR Services (UK) Ltd
>
>Compared with only a few years ago, however, it's clear that a pretty
>severe winnowing has occurred. All of the following are now
>dissolved, most between 1992-95:
>
>* Church of Scientology Mission of Brighton Ltd
>* Church of Scientology Mission of Leeds Ltd
>* Church of Scientology Mission of York Ltd

[................]


>* Dianetics and Scientology Mission of Chichester
>* Dianetics and Scientology Mission of Southampton

Brighton closed its franchise company when it was large enough
to become a directly controlled Org; the rest collapsed.

Broadly speaking it has exemption to sales tax (VAT), not to
payroll tax, corporation tax, or local taxes.


>
>The Missions of Poole and Bournemouth are the last surviving
>independently constituted orgs in Britain and have, I think, now
>combined - the one at Bournemouth is no longer listed.

The south coast is mostly not industrial, except Portsmouth
which is a navy town. Bournemouth is about half-way along,
a large prosperous retirement town where old lemmings go
prior to dropping off the edge. Ten minutes further down
the train line is the small town of Poole. The very centre
is tourism, fishing, and some industry, and is represented
by more or less independent working-class conservative councillors.
While it may have been intended that CofS activity was mostly
in Bournemouth, activists were almost exclusively in town.
The have prestige offices over a restaurant in an old bank
building but, because their activities depend crucially on street
recruitment, they had a shopfront upstairs in an arcade right by
the middle of the high street, which they have now lost.

>The others, in Birmingham, Brighton, East Grinstead, Edinburgh,
>London, Manchester, Plymouth and Sunderland are all owned by COSRECI.
>(One curiosity is that Scotland doesn't permit Scientology to call
>itself a "church"; the Edinburgh org is officially and somewhat
>ironically named the "Hubbard Academy of Personal Independence".) In
>addition, there used to be a whole bunch of other missions around the
>UK, at least 15; all are now apparently dead. Scientology's physical
>footprint in the UK is now probably at its smallest since the 1970s.

Agreed. Both Brighton and Poole are "flat", and the three large
conurbation offices are run on a subsidised basis.


>
>Greenfields Educational Trust is the corporate name for Greenfields
>School, the Scientology school in Sussex which uses Hubbard's
>"educational technology". I haven't looked at its accounts yet. One
>thing I have tried to find - in vain - has been some independent
>assessment of the school's performance. It appears that it has so far
>managed to avoid being subjected to a government inspection, unlike
>virtually every other school in the county.
>
>Narconon London is a new arrival. Quite how it relates to Narconon UK
>(a separate organisation, and Scientology's only charitable entity) I
>don't know - I'll have to look into this.
>
>Nesta Investments and SOR Services (UK) are mysterious entities.
>Nesta is actually the oldest Scientology entity in Britain, having
>been established as long ago as 1962 for the purpose of the "holding
>of investment properties". One of its three directors is listed as G.
>R. Wilson, who I assume is Graeme Wilson of OSA UK. According to
>Nesta's accounts for 2000, it's doing little actual business other

>than a token Ł1,000 turnover in 1999 and 2000. COSRECI is revealed as
>Nesta's major (only?) investor, holding Ł180,003 worth of shares.

>Nesta is spending next to nothing but has major assets - in 2000,

>Ł475,000 of fixed assets and another Ł393,346 of current assets. What


>these assets are is not revealed by the accounts, but I suspect that
>it's either some kind of market investment (perhaps in shares or
>commodities), or otherwise Scientology's UK properties. The latter
>would make sense - if a court case resulted in COSRECI's assets being
>seized, the actual properties would thus be immune.
>
>SOR Services (UK) is totally opaque. The COSRECI accounts reveal that

>COSRECI holds Ł1000 worth of shares in SOR Services, whose business


>activities are given as "provid[ing] bookkeeping services". It's been
>suggested that SOR stands for Sea Org Reserve, Scientology's strategic
>contingency fund, in which case SOR Services is presumably the body
>which manages the UK element of the reserve. We already know from the
>US IRS that there's a SOR Services (Cyprus) - Cyprus, like the UK
>Channel Islands, is a well-known offshore haven for all kinds of murky
>financial services.
>
>COSRECI's accounts
>==================
>
>Scientology undoubtedly peaked in the UK in the late 1960s, when Saint
>Hill was booming and Hubbard was still in residence. At that time,

>the Saint Hill org alone was raking in over Ł50,000 a week - in the


>year 1967-68, the Church of Scientology of California (as it was then)

>recorded a total income of Ł1,076,018. In real terms that is probably


>the most that Scientology has ever earned in the UK. 15 years later
>in 1982, with the pound worth very much less, income was still only

>Ł1,409,990. The figures have improved since then, with a major boost


>in income following Hubbard's death in 1986. By 1988, turnover had

>reached Ł5,262,466. It has remained at around the same level ever
>since. The most recent figures show a turnover of Ł5,704,655 in 1999,
>with an average turnover of Ł5,569,914 during the eight years between


>1992 and 1999.
>
>The figures in full are as follows (the returns for 1989-91 seem to
>have been mislaid):
>
>Year Turnover Expediture

>1982 Ł1,409,990 Ł2,767,995
>1983 Ł2,956,999 Ł2,750,005
>1984 Ł2,630,541 Ł3,973,042
>1985 Ł1,932,796 Ł2,332,860
>1986 Ł2,781,407 Ł3,318,111
>1987 Ł3,036,181 Ł2,147,901
>1988 Ł5,262,466 Ł4,717,092

>1989 ? ?
>1990 ? ?
>1991 ? ?

>1992 Ł4,935,704 Ł6,661,193
>1993 Ł5,026,035 Ł4,840,122
>1994 Ł6,015,363 Ł5,523,557
>1995 Ł5,678,380 Ł5,012,722
>1996 Ł6,392,936 Ł4,518,250
>1997 Ł5,652,482 Ł5,520,391
>1998 Ł5,153,760 Ł5,411,336
>1999 Ł5,704,655 Ł5,951,708
>

>As the figures show, turnover and expenditure have been very close for
>many years, with expenditure frequently exceeding income. However,

>COSRECI is relatively asset-rich - in 1999 it had Ł10,071,267 in fixed

>assets and Ł4,769,365 in current assets, as against liabilities of
>Ł1,045,809 owed to creditors. This resulted in a net figure of assets
>less liabilities of Ł13,794,823. COSRECI clearly has considerable


>resources behind it.
>
>Between 1992 and 1997, the accounts gave the number of employees and
>the wages bill. Dividing one by the other gives some indication of
>how much they are being paid on average - not surprisingly, it's a
>pittance, well below the national minimum wage and below even state
>unemployment benefit. (Yes folks, you would be better off unemployed
>than employed by Scientology.) Staff pay is normally the largest
>single cost element of a business, but Scientology seems to have
>avoided this particular problem:
>
>Year Employees Wages Average wage per
> person per week

>1992 453 Ł614,726 Ł26.10
>1993 444 Ł596,492 Ł25.84
>1994 445 Ł850,452 Ł36.75
>1995 428 Ł667,826 Ł30.01
>1996 426 Ł559,669 Ł25.26
>1997 495 Ł600,935 Ł23.35
>

>One curious aspect of the accounts is the huge amounts "due to
>associated churches":
>
>Year Assoc Churches

>1982 Ł3,215,983
>1983 Ł2,286,608
>1984 Ł2,030,051
>1985 Ł3,271,398
>1986 Ł6,157,295
>1987 Ł3,135,009
>1988 Ł4,338,779

>1989 ?
>1990 ?
>1991 ?

>1992 Ł8,809,208
>1993 Ł9,256,214
>1994 Ł9,292,317
>1995 Ł9,390,808
>1996 Ł8,621,799
>1997 Ł9,133,846
>1998 Ł9,107,817
>1999 Ł9,524,671
>

>This presumably represents the flow of money to Scientology's overseas
>entities, most likely the Church of Spiritual Technology which
>formally owns Hubbard's works and "licenses" them to the rest of
>Scientology. It's particularly noteworthy that the amounts "due to
>associated churches" are considerably in excess of COSRECI's turnover
>- typically between 130-180% of turnover. How is it financing this
>deficit? A similar pattern, incidentally, exists in Narconon's
>accounts - probably not a coincidence.

As a functional description of how much income was generated
by selling courses, and how much was paid up-line in profits,
the accounts are pretty much a work of fiction. That is,
they tell the truth of certain weird fee payments in and out,
but tell nothing of the real activities of the company.

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

In article<GM678.172$BU3.1...@news6-win.server.ntlworld.com>, Roland


<roland.rash...@virgin.net> writes:
>I'd take any figures with a huge pinch of salt. The auditors they use do the
>accounts based on the figures supplied to them. They are probably
>Scientologists themselves. In other words, the figures will only show what
>the Church fo Scientology wants to show for whatever their purposes. Take
>the point about the huge sums of money that have gone into Scientology in
>the UK from that offshore trust. Like they get a loan secured on their
>property worth ten times what the property is worth. Now obviously if this
>is going on then it is a case of money laundering They will make out on the
>books that this money gets spent in the UK when you don't even see a lick of
>paint in the orgs. They will have moved the money back to the US for illegal
>purposes or channeled it into Sea Org reserves or Miscavige's personal
>Litchgenstein accounts or whatever.
>
>I reported this to the Inland Revenue twice but of course they did nothing.


In article<3c5c7ab6...@news.ezwv.com>, mimus


<tinmi...@hotmail.com> writes:
>Such steady figures as you give are probably due to cooking until
>charbroiled, ala (Geneen's) ITT, and Enron, each with its own plethora
>of subsidiaries to pass income, assets and debt around, for whatever
>specific accounting need.


--
FUCK THE SKULL OF HUBBARD, AND BUGGER THE DWARF HE RODE IN ON!!
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
8====3 (O 0) GROETEN --- PRINTZ XEMU EXTRAWL no real OT has
|n| (COMMANDER, FIFTH INVADER FORCE) ever existed

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