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 Company's objective is to generate long-term capital growth and tax-free dividends for investors. The Company's investment policy is to invest approximately 75% of its funds in a diversified portfolio of holdings in qualifying investments, whether unquoted or traded on AIM. The balance of approximately 25% of the Company's funds can be invested in a combination of Neptune Income Funds, a portfolio of income generating United Kingdom quoted shares, and money market instruments. The Company's qualifying investments are managed by Calculus Capital Limited and are in a combination of unquoted and AIM companies. The Company may co-invest with other funds managed and advised by the investment manager.