Puma VCT 12 PLC is a fund of Puma Investments making growth capital to UK SMEs and property finance to developers and real estate investors. It seeks to achieve its investment objective of proactively managing the assets of the fund with an emphasis on realizing gains in the medium term to maximize distributions from capital gains and income generated from the company's assets. The company may invest in a mix of qualifying and non-qualifying assets. Its qualifying investments may be quoted on AIM or a similar market or be unquoted companies. The portfolio of non-qualifying investments will be managed with the intention of generating a positive return.