Neptune-Calculus Income and Growth VCT plc is a United Kingdom-based venture capital trust. The principal activity of the Company is investing in unquoted or Alternative Investment Market (AIM) traded companies in the United Kingdom. The objective of the Company is to generate long term capital growth and tax free dividends for investors. The Company�s investment policy is to invest approximately 75% of the Company�s funds in a diversified portfolio of holdings in qualifying investments. The balance of the VCT's investments (the Non-Qualifying Investments) are managed by Neptune and can be invested in a combination of Neptune income funds, a portfolio of similar United Kingdom listed shares and money market instruments. Calculus Capital Limited is the Company�s investment manager.