Net Asset Value(s)

Invesco Perpetual UK Smaller Companies Trust plc        
As at close of business on 21-February-2013     
NAV per Ordinary share (unaudited) with Debt at Par & Fair Value        
EXCLUDING undistributed current year revenue                290.89p 
INCLUDING current year revenue                              295.61p 
The fair value of debt is not materially different from         
the carrying value.     
The NAV includes a provision for any performance fee applicable.        
---