2023-01-012023-12-312023-12-31falseSC201594DNG ONLINE 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DNG ONLINE LTD.

Registered Number
SC201594
(Scotland)

Unaudited Financial Statements for the Year ended
31 December 2023

DNG ONLINE LTD.
Company Information
for the year from 1 January 2023 to 31 December 2023

Directors

Peter Foster Laidlaw
Sara Jane Shannon

Company Secretary

Peter Foster Laidlaw

Registered Address

96 High Street
Annan
Dumfriesshire
DG12 6EJ

Registered Number

SC201594 (Scotland)
DNG ONLINE LTD.
Statement of Financial Position
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets3-416
-416
Current assets
Debtors419,1519,929
Cash at bank and on hand10,23210,514
29,38320,443
Creditors amounts falling due within one year5(10,287)(10,362)
Net current assets (liabilities)19,09610,081
Total assets less current liabilities19,09610,497
Net assets19,09610,497
Capital and reserves
Called up share capital1,0001,000
Profit and loss account18,0969,497
Shareholders' funds19,09610,497
The financial statements were approved and authorised for issue by the Board of Directors on 16 May 2024, and are signed on its behalf by:
Peter Foster Laidlaw
Director
Registered Company No. SC201594
DNG ONLINE LTD.
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page. The principal activity of the Company during the current and previous year was that of web publishers.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
Financial instruments
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
2.Average number of employees

20232022
Average number of employees during the year22
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 January 231,2501,250
At 31 December 231,2501,250
Amortisation and impairment
At 01 January 23834834
Charge for year416416
At 31 December 231,2501,250
Net book value
At 31 December 23--
At 31 December 22416416
4.Debtors: amounts due within one year

2023

2022

££
Amounts owed by group undertakings19,1519,929
Total19,1519,929
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
5.Creditors: amounts due within one year

2023

2022

££
Amounts owed to related parties8,9259,088
Taxation and social security6274
Accrued liabilities and deferred income1,3001,200
Total10,28710,362
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Parent-subsidiary relationships
The ultimate parent company is Medquest Group Limited, a company which is incorporated in Scotland. Its registered office is Wright, Johnston & Mackenzie LLP, The Capital Building, St. Andrew Square, Edinburgh, Scotland, EH2 2AF.