The Income & Growth VCT plc is a venture capital trust that invests in companies at various stages of development. It invests in unquoted companies as well as new and secondary issues of quoted companies that already have a trading facility on the Alternative Investment Market or on OFEX. Its investments focus primarily on support services, software and computer services, and general retailers, with a preference for companies based in the United Kingdom. Investments are structured as part equity and part loan, ranging from £0.01 million ($0.02 million) to £1 million ($1.56 million), and no more than 15 percent of its assets is invested in any one company.