SCALEUP CAPITAL (CARRY PARTNER) GP LLP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
ScaleUp Capital (Carry Partner) GP LLP is a limited liability partnership incorporated in the United Kingdom and registered in Scotland.
The LLP's registered address is 50 Lothian Road, Festival Square, Edinburgh, Scotland, EH3 9WJ.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
Unlisted investments are measured at cost.
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
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The entity has no employees.
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The average monthly number of employees, including directors, during the year was 0 (2022 - 0).
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Amounts owed by group undertakings
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