Calculus VCT plc is a United Kingdom-based venture capital trust (VCT). The Company's principal objective is to invest in a portfolio of venture capital investments. The Company’s policy is to build a diverse portfolio of qualifying investments of primarily established unquoted companies across different industries and investments, which may be by way of loan stock and/or fixed rate preference shares as well as ordinary shares to generate income. The amount invested in anyone sector and anyone company will be no more than 20% and 10%, respectively, of the qualifying portfolio. Its non-qualifying investments are managed by investec structured products. Its non-qualifying investments are managed by Investec Structured Products.