DNG ONLINE LTD.

2022-01-012022-12-312022-12-31falseSC201594DNG ONLINE LTD.2023-06-1258190iso4217:GBPxbrli:pureSC2015942022-01-01SC2015942022-12-31SC2015942022-01-012022-12-31SC2015942021-01-01SC2015942021-12-31SC2015942021-01-012021-12-31SC201594bus:SmallEntities2022-01-012022-12-31SC201594bus:AuditExempt-NoAccountantsReport2022-01-012022-12-31SC201594bus:FullAccounts2022-01-012022-12-31SC201594bus:PrivateLimitedCompanyLtd2022-01-012022-12-31SC201594core:WithinOneYear2022-12-31SC201594core:AfterOneYear2022-12-31SC201594core:WithinOneYear2021-12-31SC201594core:AfterOneYear2021-12-31SC201594core:ShareCapital2022-12-31SC201594core:SharePremium2022-12-31SC201594core:RevaluationReserve2022-12-31SC201594core:OtherReservesSubtotal2022-12-31SC201594core:RetainedEarningsAccumulatedLosses2022-12-31SC201594core:ShareCapital2021-12-31SC201594core:SharePremium2021-12-31SC201594core:RevaluationReserve2021-12-31SC201594core:OtherReservesSubtotal2021-12-31SC201594core:RetainedEarningsAccumulatedLosses2021-12-31SC201594core:LandBuildings2022-12-31SC201594core:PlantMachinery2022-12-31SC201594core:Vehicles2022-12-31SC201594core:FurnitureFittings2022-12-31SC201594core:OfficeEquipment2022-12-31SC201594core:NetGoodwill2022-12-31SC201594core:IntangibleAssetsOtherThanGoodwill2022-12-31SC201594core:ListedExchangeTraded2022-12-31SC201594core:UnlistedNon-exchangeTraded2022-12-31SC201594core:LandBuildings2021-12-31SC201594core:PlantMachinery2021-12-31SC201594core:Vehicles2021-12-31SC201594core:FurnitureFittings2021-12-31SC201594core:OfficeEquipment2021-12-31SC201594core:NetGoodwill2021-12-31SC201594core:IntangibleAssetsOtherThanGoodwill2021-12-31SC201594core:ListedExchangeTraded2021-12-31SC201594core:UnlistedNon-exchangeTraded2021-12-31SC201594core:LandBuildings2022-01-012022-12-31SC201594core:PlantMachinery2022-01-012022-12-31SC201594core:Vehicles2022-01-012022-12-31SC201594core:FurnitureFittings2022-01-012022-12-31SC201594core:OfficeEquipment2022-01-012022-12-31SC201594core:NetGoodwill2022-01-012022-12-31SC201594core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-31SC201594core:ListedExchangeTraded2022-01-012022-12-31SC201594core:UnlistedNon-exchangeTraded2022-01-012022-12-31SC201594core:MoreThanFiveYears2022-01-012022-12-31SC201594core:Non-currentFinancialInstruments2022-12-31SC201594core:Non-currentFinancialInstruments2021-12-31SC201594dpl:CostSales2022-01-012022-12-31SC201594dpl:DistributionCosts2022-01-012022-12-31SC201594dpl:AdministrativeExpenses2022-01-012022-12-31SC201594core:LandBuildings2022-01-012022-12-31SC201594core:PlantMachinery2022-01-012022-12-31SC201594core:Vehicles2022-01-012022-12-31SC201594core:FurnitureFittings2022-01-012022-12-31SC201594core:OfficeEquipment2022-01-012022-12-31SC201594core:NetGoodwill2022-01-012022-12-31SC201594core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-31SC201594dpl:GroupUndertakings2022-01-012022-12-31SC201594dpl:ParticipatingInterests2022-01-012022-12-31SC201594dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-31SC201594core:ListedExchangeTraded2022-01-012022-12-31SC201594dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-31SC201594core:UnlistedNon-exchangeTraded2022-01-012022-12-31SC201594dpl:CostSales2021-01-012021-12-31SC201594dpl:DistributionCosts2021-01-012021-12-31SC201594dpl:AdministrativeExpenses2021-01-012021-12-31SC201594core:LandBuildings2021-01-012021-12-31SC201594core:PlantMachinery2021-01-012021-12-31SC201594core:Vehicles2021-01-012021-12-31SC201594core:FurnitureFittings2021-01-012021-12-31SC201594core:OfficeEquipment2021-01-012021-12-31SC201594core:NetGoodwill2021-01-012021-12-31SC201594core:IntangibleAssetsOtherThanGoodwill2021-01-012021-12-31SC201594dpl:GroupUndertakings2021-01-012021-12-31SC201594dpl:ParticipatingInterests2021-01-012021-12-31SC201594dpl:GroupUndertakingscore:ListedExchangeTraded2021-01-012021-12-31SC201594core:ListedExchangeTraded2021-01-012021-12-31SC201594dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-01-012021-12-31SC201594core:UnlistedNon-exchangeTraded2021-01-012021-12-31SC201594core:NetGoodwill2022-12-31SC201594core:IntangibleAssetsOtherThanGoodwill2022-12-31SC201594core:LandBuildings2022-12-31SC201594core:PlantMachinery2022-12-31SC201594core:Vehicles2022-12-31SC201594core:FurnitureFittings2022-12-31SC201594core:OfficeEquipment2022-12-31SC201594core:AfterOneYear2022-12-31SC201594core:WithinOneYear2022-12-31SC201594core:ListedExchangeTraded2022-12-31SC201594core:UnlistedNon-exchangeTraded2022-12-31SC201594core:ShareCapital2022-12-31SC201594core:SharePremium2022-12-31SC201594core:RevaluationReserve2022-12-31SC201594core:OtherReservesSubtotal2022-12-31SC201594core:RetainedEarningsAccumulatedLosses2022-12-31SC201594core:NetGoodwill2021-12-31SC201594core:IntangibleAssetsOtherThanGoodwill2021-12-31SC201594core:LandBuildings2021-12-31SC201594core:PlantMachinery2021-12-31SC201594core:Vehicles2021-12-31SC201594core:FurnitureFittings2021-12-31SC201594core:OfficeEquipment2021-12-31SC201594core:AfterOneYear2021-12-31SC201594core:WithinOneYear2021-12-31SC201594core:ListedEx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DNG ONLINE LTD.

Registered Number
SC201594
(Scotland)

Unaudited Financial Statements for the Year ended
31 December 2022

DNG ONLINE LTD.

Company Information
for the year from 1 January 2022 to 31 December 2022


Directors	Peter Foster Laidlaw
	Sara Jane Shannon


Registered Address	96 High Street
	Annan
	Dumfriesshire
	DG12 6EJ


Registered Number	SC201594 (Scotland)

DNG ONLINE LTD.

Statement of Financial Position
31 December 2022

	Notes	2022		2021
		£	£	£	£
Fixed assets
Intangible assets	6		416		833
			416		833
Current assets
Debtors	8	9,929		5,420
Cash at bank and on hand		10,514		6,755
		20,443		12,175
Creditors amounts falling due within one year	9	(10,362)		(10,844)
Net current assets (liabilities)			10,081		1,331
Total assets less current liabilities			10,497		2,164
Net assets			10,497		2,164
Capital and reserves
Called up share capital			1,000		1,000
Profit and loss account			9,497		1,164
Shareholders' funds			10,497		2,164

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The directors have chosen to not file a copy of the company’s profit and loss account.

The financial statements were approved and authorised for issue by the Board of Directors on 12 June 2023, 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 2022

1.	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.

2.	Smallest group in which results are consolidated
	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.

3.	Basis of measurement used in financial statements
	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.

4.	Accounting policies

	Functional and presentation currency policy
	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.

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.

	Intangible assets policy
	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.

Intangible assets policy

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.

	Taxation policy
	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.

	Valuation of financial instruments policy
	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.

5.	Employee information


		2022		2021
	Average number of employees during the year	2		2

6.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 January 22	1,250	1,250
At 31 December 22	1,250	1,250
Amortisation and impairment
At 01 January 22	417	417
Charge for year	417	417
At 31 December 22	834	834
Net book value
At 31 December 22	416	416
At 31 December 21	833	833

7.	Further information regarding the company's financial position
	In respect of these Financial Statements the comparative income statement has had £218 moved from administration expenses to interest payable and similar charges - this reclassification has not affected the reported profit position which remains the same.

8.	Debtors

	2022	2021
	£	£
Amounts owed by group undertakings	9,929	5,170
Prepayments and accrued income	-	250
Total	9,929	5,420


	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.

9.	Creditors within one year

	2022	2021
	£	£
Amounts owed to related parties	9,088	9,088
Taxation and social security	74	107
Accrued liabilities and deferred income	1,200	1,649
Total	10,362	10,844


	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.