Annual Information Update

Value & Income Trust plc
27 June 2006

                           VALUE AND INCOME TRUST PLC



                           ANNUAL INFORMATION UPDATE



Pursuant to the requirements of UK Listing Authority Prospectus Rule 5.2 the
following summarises the information that has been published or made available
to the public by the Company throughout the twelve months ended 27 June 2006.



Announcements listed as published on the London Stock Exchange have been
published via a Regulatory Information Service and can be found on
www.londonstockexchange.com. Copies of documents filed at Companies House can be
obtained from Companies House or through Companies House Direct at
www.direct.companieshouse.gov.uk.



Some of the information referred to below was provided as at a specific date and
may now be out of date. In addition to the information listed below, the Company
has announced monthly net asset values per Ordinary share as at the close of the
previous business day.




          Date                Place of Filing or                         Description
                                 Publication

27 June 2006             Stock Exchange               Annual Report and Accounts
06 June 2006             Stock Exchange               Director/ PDMR Shareholding
02 June 2006             Stock Exchange               Monthly Disclosures
22 May 2006              Stock Exchange               Final Results
03 May 2006              Stock Exchange               Monthly Disclosures
04 April 2006            Companies House              Form 288a
04 April 2006            Companies House              Form 288b
04 April 2006            Stock Exchange               Portfolio Update
04 April 2006            Stock Exchange               Monthly Disclosures
03 April 2006            Stock Exchange               Directorate Change
02 March 2006            Stock Exchange               Monthly Disclosure
09 February 2006         Stock Exchange               Director/ PDMR Shareholding
05 January 2006          Stock Exchange               Portfolio Update
13 December 2005         Companies House              Interim Accounts to 30/09/05
08 December 2005         Stock Exchange               Director/ PDMR Shareholding
02 December 2005         Stock Exchange               Portfolio Update
02 December 2005         Stock Exchange               Director/ PDMR Shareholding
02 November 2005         Stock Exchange               Monthly Disclosure
31 October 2005          Stock Exchange               Interim Results
04 October 2005          Stock Exchange               Monthly Disclosures
11 August 2005           Companies House              Form 363s
12 July 2005             Companies House              AGM Resolution
12 July 2005             Companies House              Annual Account to 31/03/05
08 July 2005             Stock Exchange               AGM Statement
04 July 2005             Stock Exchange               Quarterly Disclosure









For further information contact:



Stuart Reid

Company Secretary, Edinburgh Fund Managers plc

Telephone: [phone]






                      This information is provided by RNS
            The company news service from the London Stock Exchange