A statement of reasons adds 14 days on to the time in which you have to appeal. SOR's should contain the facts they have used, how they have assessed them and how the relevant law (both statute and case law if necessary) applies to them.
The SOR I got through for my child was a waste of paper because it basically stated that my child didn't need help with x, y and z. It didn't state how they arrived at this conclusion. It was much and such similar to the decision notice. Your SOR contains finer detail - I suppose it depends on the DM who writes out.
They were also well outwith the legal time limit for providing an SOR.
Can't wait to see all of the evidence they used because there were varying statements and reports to back up that my child cannot do these things so I am very interested to see how they decided she can!
Ever watch Father Ted, you know his wee housekeeper, Mrs Whatshername, you will, you will you will. WELL, DWP use very similar language, YOU CAN YOU CAN YOU CAN.
Thats as much as a proper explanation that you get.