Annual Information Update

Value & Income Trust plc
12 June 2007



                           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 12 June 2007.



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may now be out of date.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

05.06.07           Stock Exchange             Monthly Disclosure
29.05.07           Stock Exchange             Holding in Company
22.05.07           Stock Exchange             Final Results
14.05.07           Stock Exchange             Director/ PDMR Shareholding
02.05.07           Stock Exchange             Monthly disclosure
03.04.07           Stock Exchange             Portfolio Update
03.04.07           Stock Exchange             Monthly Disclosures
02.04.07           Stock Exchange             Directorate Change
16.03.07           Stock Exchange             Holding in Company
16.02.07           Stock Exchange             Holding in Company
31.01.07           Stock Exchange             Director/ PDMR Shareholding
30.01.07           Stock Exchange             Holding in Company
03.01.07           Stock Exchange             Monthly Disclosures
03.01.07           Stock Exchange             Portfolio Update
22.12.06           Stock Exchange             Voting rights and capital
04.12.06           Stock Exchange             Monthly Disclosures
16.11.06           Stock Exchange             Doc re Viewing Facility
06.11.06           Stock Exchange             Interim Results
02.11.06           Stock Exchange             Monthly Disclosure
03.10.06           Stock Exchange             Portfolio Update
03.10.06           Stock Exchange             Monthly Disclosure
04.09.06           Stock Exchange             Monthly Disclosure
02.08.06           Stock Exchange             Monthly Disclosure
07.07.06           Stock Exchange             Result of AGM
04.07.06           Stock Exchange             Portfolio Update
04.07.06           Stock Exchange             Monthly Disclosure
27.06.06           Stock Exchange             Annual Information Update
27.06.06           Stock Exchange             Annual Report and Accounts
03.04.07           Companies House            Form 288a
03.04.07           Companies House            Form 288b
12.12.06           Companies House            Interim Accounts to 30.09.06
09.08.06           Companies House            Form 363s
11.07.06           Companies House            Group of Companies Accounts to 31.03.06
11.07.06           Companies House            AGM Resolutions



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