I don't know whether it was waiting for a day of reckoning or what, but the Church of Scientology isn't getting any better at lodging its accounts on time.

Church of Scientology Mission of Dublin, the company behind the movement's Irish arm, this month filed accounts with the CRO for 12 months to April 2011.

The three-year-old financial statements were actually signed off by the directors in June 2013, according to the date of its directors report.

Xenu only knows why they waited another year to lodge them. The company has been listed for strike-off three times in the last three years for filing late returns.

The church’s income for the 12-month period more than halved to €115,000, highlighting the negative impact the recession had on any organisation that relies on fund raising.

It still managed to record a surplus, however, because of an exceptional gain in the accounts of €326,000. The gain is described “loan forgiveness”, which is quite apt for a church when you think about it.

Interestingly, the accounts state that all church members “undertake to contribute to the assets of the company in the event of it being wound up, while they are members or within one year thereafter, for the payment of debts”.