CALCULUS VCT PLC
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Cash
£2.1m
+232.5% highest in 3 filed years
Net assets
£52m
+14.2% highest in 3 filed years
Employees
—
Average over period
Profit before tax
£568k
-56% first positive since 2024
Net assets
3-year trend · vs Financials median
Accounts
3-year trend · Δ = latest vs prior filed period · latest reflected 2026-03-31
| Metric | Trend | 2024-03-31 | 2025-03-31 | 2026-03-31 | Δ vs prior |
|---|---|---|---|---|---|
| Turnover | — | — | — | — | |
| Operating profit | — | — | — | — | |
| Profit before tax | -£535,000 | £1,292,000 | £568,000 | -56% | |
| Net profit | -£535,000 | £1,292,000 | £568,000 | -56% | |
| Cash | £1,124,000 | £640,000 | £2,128,000 | +232.5% | |
| Total assets less current liabilities | — | £45,829,000 | £52,366,000 | +14.3% | |
| Net assets | £39,065,000 | £45,713,000 | £52,214,000 | +14.2% | |
| Equity | £39,065,000 | £45,713,000 | £52,214,000 | +14.2% | |
| Average employees | 0 | 0 | — | — | |
| Wages | — | — | — | — | |
| Directors' remuneration | £66,000 | £72,000 | £61,000 | -15.3% | |
| Directors' pension contributions | £0 | £0 | — | — | |
| Highest paid director | £26,000 | £26,000 | — | — |
Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. The Δ column is the change from the prior filed period as a percentage of |prior|; lines a company doesn't report show —. About these numbers
Ratios
Computed from the line items above — sparklines read oldest → newest
| Ratio | Trend | 2024-03-31 | 2025-03-31 | 2026-03-31 |
|---|---|---|---|---|
| Gearing (liabilities / total assets) | 1.1% | 1.1% | 1.1% | |
| Current ratio | 4.41x | 2.73x | 7.42x |
Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.
Name history
Renamed 1 time since incorporation
- CALCULUS VCT PLC 2015-10-22 → present
- INVESTEC STRUCTURED PRODUCTS CALCULUS VCT PLC 2010-02-01 → 2015-10-22
Audit & accounting basis
- Accounting basis
- FRS 102
- Reporting scope
- Standalone (parent only)
- Auditor
- MHA
- Audit opinion
- Unqualified (clean)
- Going concern
- Affirmed
“The Directors have assessed whether material uncertainties exist and their potential impact on the Company's ability to continue as a going concern and conclude that no such material uncertainties exist. The Directors have therefore adopted a going concern basis in preparing the Financial Statements.”
Significant events
- “Since the financial year ended 31 March 2026, I am pleased to report that the Calculus VCT portfolio has continued to grow. In April 2026, the Company completed multiple follow-on investments, including a £300,000 convertible loan note investment in Optalitix and a £100,000 investment into Censo Biotechnologies.”
- “In May 2026, the Company invested £50,000 in existing portfolio company Smartr365 to support a larger funding round. Subsequent to the year end, on 8 May 2026, the Company completed a £1.4 million investment in Edify, a business which provides software to help food and hospitality operators...”
- “On the 22 April 2026, the Company successfully bought back 722,000 ordinary shares for cancellation at no more than a 5 per cent discount to the latest published NAV.”
- “Further to a successful fundraising period, £3.23 million of new shares were issued on 2 April 2026, comprising 5,718,593 shares at 55.44 pence per share. This final allotment for the 2025/26 tax year concluded a record tax-year fund raise for Calculus VCTwith £10.3m raised in the financial year-ended 31 March 2026.”
Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers
People
4 active · 15 resigned
| Name | Role | Appointed | Born | Nationality |
|---|---|---|---|---|
| CALCULUS CAPITAL LIMITED | Corporate Secretary | 2016-02-01 | — | — |
| CRAWFORD, Alexander Mervyn Colville | Director | 2026-04-01 | May 1966 | British |
| MARDIA, Hemant Kumar | Director | 2024-02-22 | Nov 1961 | British |
| WARD, Janice Elizabeth | Director | 2019-03-01 | Sep 1957 | British |
Show 15 resigned officers
| Name | Role | Appointed | Resigned |
|---|---|---|---|
| CAPITA SINCLAIR HENDERSON LIMITED | Corporate Secretary | 2010-02-22 | 2016-02-01 |
| PHILSEC LIMITED | Corporate Secretary | 2010-02-01 | 2010-02-22 |
| CORNISH BOWDEN, Kate | Director | 2011-02-10 | 2020-07-03 |
| GLENCROSS, Arthur John | Director | 2010-02-10 | 2026-03-31 |
| JOHNSON, Daniel Robert, Mr. | Director | 2010-02-01 | 2010-02-10 |
| MEEKS, Steven Guy | Director | 2010-02-10 | 2018-12-31 |
| NICHOLLS, Janine | Director | 2020-07-03 | 2025-09-30 |
| O'HIGGINS, Michael | Director | 2010-02-22 | 2019-07-04 |
| OLSEN, Claire | Director | 2019-01-03 | 2023-12-31 |
| RAYWARD, Mark Gary | Director | 2010-02-22 | 2012-07-17 |
| SEYMOUR-WILLIAMS, Diane | Director | 2017-09-13 | 2019-02-28 |
| SWATMAN, Philip Hilary | Director | 2010-02-22 | 2012-07-17 |
| WIGHTMAN, Christopher Paul James | Director | 2010-02-22 | 2011-02-10 |
| WOHLMAN, Ian Robert | Director | 2010-02-22 | 2011-06-30 |
| MEAUJO INCORPORATIONS LIMITED | Corporate Director | 2010-02-01 | 2010-02-10 |
Ownership
Persons with significant control
Filing timeline
Last 20 of 228 total filings
| Date | Type | Category | Description | |
|---|---|---|---|---|
| 2026-09-02 | SH01 | capital | Capital allotment shares | |
| 2026-09-01 | SH01 | capital | Capital allotment shares | |
| 2026-08-12 | AA | accounts | Accounts with accounts type full | |
| 2026-06-29 | SH01 | capital | Capital allotment shares | |
| 2026-04-09 | SH01 | capital | Capital allotment shares | |
| 2026-04-09 | AP01 | officers | Appoint person director company with name date | |
| 2026-04-07 | TM01 | officers | Termination director company with name termination date | |
| 2026-03-26 | SH01 | capital | Capital allotment shares | |
| 2026-02-26 | SH01 | capital | Capital allotment shares | |
| 2026-02-04 | SH07 | capital | Capital cancellation shares by plc | |
| 2026-01-30 | AD02 | address | Change sail address company with old address new address | |
| 2026-01-29 | CS01 | confirmation-statement | Confirmation statement with updates | |
| 2026-01-05 | SH01 | capital | Capital allotment shares | |
| 2025-12-18 | MISC | miscellaneous | Miscellaneous | |
| 2025-12-18 | SH19 | capital | Capital statement capital company with date currency figure | |
| 2025-12-18 | OC | miscellaneous | Court order | |
| 2025-10-20 | SH07 | capital | Capital cancellation shares by plc | |
| 2025-10-09 | SH01 | capital | Capital allotment shares | |
| 2025-10-03 | TM01 | officers | Termination director company with name termination date | |
| 2025-10-01 | AA | accounts | Accounts with accounts type full |
Public-record activity
Raw counts from Companies House — last 12–24 months
- Filings
- 20
- Capital events
- 11
- Officers appointed
- 1
- Officers resigned
- 2
last 12 months
last 24 months
last 12 months
last 12 months
Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.