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To provide private investors with an attractive return, principally by maximising the stream of dividend distributions from the income and capital gains generated by a portfolio of investments mainly in established unquoted companies in the UK. Investments are primarily made in companies which are substantially based in the UK, although many will trade overseas. The companies in which investments are made must have no more than GBP 7m of gross assets at the time of investment (or GBP 15 million, depending on applicable HMRC rules) to be classed as a VCT qualifying holding. The Company aims to be significantly invested in growth businesses, subject always to the quality of investment opportunities and the timing of realisations. Any uninvested funds are held in cash, interest bearing securities and a range of non-qualifying investments. It is intended that the significant majority (no less than 70%) of any funds raised by the Company will ultimately be invested in VCT qualifying investments.