The Income & Growth VCT plc is a venture capital trust. It invests in companies at various stages of development. The fund invests in unquoted and new and secondary issues of quoted companies, which already have a trading facility on the Alternative Investment Market or on OFEX. It primarily makes investments in support services, software and computer services and general retailers. It prefers to invest in companies based in United Kingdom. The fund structures its investments as part equity and part loan. The fund invests between £.01 million ($.02 million) and £1 million ($1.56 million). It does not invest more than 15 percent of its assets in any one company.