Complex web of Scientology corporations exposed

Following a lengthy investigation, Scientology Business has uncovered a complex web of corporations and shell companies used by the Church of Scientology to mask its multi-million dollar UK operations. Primarily functioning through the Australian-registered Church of Scientology Religious Education College Inc (COSRECI), we can reveal Scientology also controls a network of dozens of corporate entities to facilitate its controversial activities.

The corporate structure was brought to light following a thorough analysis of hundreds of documents filed with Companies House dating back to the 1960s. In the United Kingdom, company information is held in the public record and careful scrutiny of decades worth of reports has allowed us to identify a sophisticated labyrinth of organisations responsible for funnelling millions of dollars into the US tax-exempt Church of Scientology International.

When Scientology applied for charity status in 1999, they did so through a newly registered company, Church of Scientology (England and Wales). The application was denied by the Charity Commission but 24 years later it is still listed as an ‘active’ business, despite its most recent filings indicating it has no employees and holds total assets of just £20. Graeme Wilson, Scientology’s chief UK spokesperson and head of the ‘Office of Special Affairs’ (OSA), is listed as the sole director.

He also holds key appointments at Nesta Investments Ltd, UK Buildings and Land Ltd and (B.E.S.T.) Basic Education & Supplementary Teaching Association, which recently underwent a drastic restructure that resulted in the termination of all six of its directors. They were replaced by longstanding senior Scientologists such as Lady Margaret McNair and Scientology’s UK Managing Director Janet Laveau.

Our investigation reveals that Nesta Investments Ltd, which leases property to the Church for almost half a million dollars a year, is in fact owned entirely by COSRECI along with SOR Services (UK) Ltd, a branch of Scientology’s ‘Sea Org Reserves’ system.

Several other organisations operate independently of the Church, such as Membership Services Administration (UK) Limited, which represents the International Association of Scientologists (IAS) and International Ideal Properties, which lists Adelina Louise Brown as a director, who fell victim to this year’s restructuring activities. Until recently, she was also a director of SOR Services (UK) Ltd, SOR Holding (UK) Ltd, UK Buildings and Land Ltd and Scientology’s drug rehabilitation centre, Narconon Trust.

Scientology’s corporate web: interactive map

You can browse the complex web of Scientology shell companies and corporations using the interactive diagram below.

We will continue to examine Scientology’s UK financial and company records and update Scientology Business with any further findings as they come. If you have any information about any of Scientology’s numerous shell companies, their activities or their directors, we would love to hear from you.

Please contact us with anything that may be relevant to their business operations.

The investigation continues…

Scientology’s extensive web of UK corporations


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Alexander Barnes-Ross

Scientology Business provides analysis and commentary on the Church of Scientology's corporate structure, business operations and functions in the United Kingdom and Europe. The website looks at Scientology's shell companies, financial records and maps the web of international corporate entities responsible for their UK and European activities.

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