Thank you Jean and all involved in the search for the roots of our Eliz Sophia.
I viewed film 106440 yesterday and below is my best transcription of the four pages. Apologies for the length of this post. Wrap me over the knuckles if I should not have put all this in the post.

A comment on 1851 census for Lancashire - Apparently some of the records were water damaged and I have only recently found Sophia's (to be)husband Matthew BURTON there staying with an uncle. Also in the household was
George LENG who married Margaret CALEY on the same day in Manchester as our Matthew and Sophia married. They were witnesses at each others weddings and subsequently sailed to Australia on the same boat - the 'John Davis'. So obviously Sophia and Margaret were friends (or maybe relatives) from early on. Those following this thread will recall that Sophia and Margaret are together on the 1841 census in Braddan IOM.From LDS film 106440.

Will of Robert GILL
Names Margt GILL the executrix therein named.
Edw CHRISTIAN of Baldromma and Daniel KERMEEN of Ballig have become pledges to the said Margt GILL
Dated 30th day of May 1840 Signed by Edward CHRISTIAN and Daniel KERMEEN and witnessed by ?? STEPHENS
Page 2
In the name of God - Amen. I Robert GILL of the parish of Maughold calling to mind the uncertainty of this life do proceed to make this my last will and testament in manner following -
I leave and bequeath to my brother James GILL and my sisters Ellen and Hannah one shilling each as legacy.
Whereas by a certain deed of sale in trust executed by me and my wife Margaret and Edward CHRISTIAN and Daniel KERMEEN having date the 5th day of December 1937 it is provided that "upon the death of me and my said wife the said Edward CHRISTIAN and Danl KERMEEN should convey the land houses and premises therein mentioned unto such person or persons as I and my said wife may by our wills direct and appoint.
I therefore hereby leave devise and bequeath unto my wife Margaret GILL otherwise KERMEEN all and singular my right title and interest of in and unto the whole of my lands houses outhouses yards gardens and app???? situate in the parish of Maughold and town of Ramsey to hold her and her heirs and assigns forever and I do hereby order and direct the sd Edward CHRISTIAN and Daniel KERMEEN and the survivor of them and their heirs and assigns of such service upon my death by a deed sufficient in law to convey the whole of my right in the property described and conveyed by the sd deed to my sd wife to hole to her and her heirs and assigns forever.
And I do hereby nominate constiture and appoint my sd wife executrix of this my will and residuary legatic of my goods chattles and effects of what nature or kind soever. In writings whereof I have hereunto subscribed my name this 9th day of May in the year of our Lord one thousand eight hundred and forty.
Signed and duly executed by the testator in our presence and in presence of each other who at his request have subscribed our names as witnesses hereto.
Robt GILL his X mark
Witnesses signatures appear to be Robt Cottiman, R. E. Christian and what looks like G. Jur
Next page...........
At a Chapter Court holden at Ramsay 3-th May 1840. The Executrix is sworn in Court in form of law and hath given pledges for the payment of debts and legacies namely Edward CHRISTIAN of Baldromma, and Daniel KERMEEN of Ballig both in the Parish of Kirk Maughold.
Probation ??? and a couple of signatures
Then listed in 1841 is the following payments
25th Feb Esther Corlett claims £2.0.0
1st Mar William Kneale £23.0.0
3rd Mar Nathaniel Ireland £5.0.0
3rd Mar Thomas & John Wilson £10.0.0
3rd Mar Judith Clarke £10.0.0
6th Apr Thomas Lord £2.10.0
14 Apr William Beattie £15.0.0
15 May - Edw Christian & Danl Kermeen /wh int./ £178.0.0
26 Oct Michael Woods £3.0.0

So I don't think there is any connection to our Sophia here. But maybe the information will be of help to someone else.
Once again, thank you all - with so many sleuths involved I feel we will crack this brick wall.
Maureen Burton